Independent examinerfs report on the accounts Section A Independent Examiner's Report Report lo the trustee81 members of Squirrels Pr8school Delamere Park CIO On accounts for the year ended 31 August 2023 Charlty no (If any) 2734440 Set out on pages I report to the truste6s on my examinallon of the accounts of the above charity1'1he Trust.) for Ihe year end8d 3110812023. ResponsSbllitles and ba818 of report As the charity's trustees, you are responsible for the preparatlon of th8 accounts in accordance with the requirements of Ihe Charitl8s Ad 2011 I'the Act.). I report In respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examinallon, I hav8 followed all the appll¢8ble Directions glven by the Charity Commission under s8Ctlon 14g{5)Ibl of Ihe Act. Independent I have compleled my examlnatlon. I confirm thal no material matters have examlner's statement come to my attention in connection with th8 examination which gives me cause to believe that in, any materlal respect: the accounting records were not kept in accordance wilh sectlon 130 of th8 Charities Act; or the accounts did nol accord wilh the accounting records., or th8 ac¢ounts did nol Comply with the applicable requirements concerning lh8 fonrtr and content of accounts sat out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts glve a 'true and fair, view which is not a matter considered as part of an independenl examination. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report In order to enable a proper understanding of Ihe accounts to be reached. Slgned: Date: 4, September 2024 Name: Simon Bailey Relevant professlonal quallficatlonls) or body (if any): Association of Accounting Technicians Address: Tick and Tally Limited, 10 Whitley Drive Northwich, Cheshirè CW81RJ IER Oct 2018
Section B Disclosure Only complete if the examiner needs to highlight material matters of conrn (see CC32, Independent examination of charity accounts.. directions and guidan for examiners). Give here bflef details of any items that the examiner wl8he8 to dlsclosè. IER Oct 2018
CIO Squirrels Preschool Dp Financial Year 01/08/2023 - 31/08/2023
| Outgoings | September | October | November | December | January | February | March | April | May | June | July | August | August |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Wages/Holiday Pay | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
2,988.76 £ |
3,621.27 £ |
6,610.03 £ |
| Telecoms | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
39.50 £ |
39.50 £ |
| Gas | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Insurance | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| HMRC Tax & NI | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Accountant | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
60.00 £ |
30.00 £ |
90.00 £ |
| Educational Resources | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
227.52 £ |
8.00 £ |
235.52 £ |
| DPML | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
1.00 £ |
- £ |
1.00 £ |
| DBS | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Food/cleaning | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
224.11 £ |
- £ |
224.11 £ |
| Training | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Ofsted reg. | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
50.00 £ |
50.00 £ |
| Website/apple | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
238.80 £ |
238.80 £ |
| Maintenance | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Expenses | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Other resources | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
147.98 £ |
147.98 £ |
| covid RA | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
|
| CIO conversion | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| NEST Pension | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
53.02 £ |
53.02 £ |
| Microsoft | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| staff & children gifts/benefit | s - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
255.02 £ |
- £ |
255.02 £ |
| Fraud | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
|
| Fundraising expenses | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Solicitor/lease | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Extra curricular act. | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
120.00 £ |
- £ |
| Asset transfer to CIO | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
|
| - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
3,756.41 £ |
4,308.57 £ |
7,944.98 £ |
|
| Income | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| CWAC | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Fees | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
316.80 £ |
- £ |
316.80 £ |
| voluntary Donations | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
228.00 £ |
228.00 £ |
|
| student grants | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Government Grant | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Furlough | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Fundraising/raffle/cakes | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Refunds/CIO assets | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
| Deposits/transfers | - £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
- £ |
50.00 £ |
41,728.72 £ |
1.00 £ |
41,779.72 £ |
| Surplas / (Deficit) - £ Accounting balance - £ Balance at bank Diff |
Trustees’ Annual Report for the period
From July 7th 2023 Period start date To August 31[st] 2023 Period end date
Charity name: Squirrels Preschool Delamere Park CIO
Charity registration number: 2734440
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | To provide quality early years childcare and education using the Early Years Foundation framework to 2-5 year olds in the local community, developing awareness of community, culture and environment. Children, parents and local community are beneficiaries |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
Teaching of EYFS by well qualified staff, provision of excellent staff:child ratios, outdoor/indoor play/educational activities/experiences. Enhancing community links by involvement with elderly/local community through activities such as singing, concerts, gala/open days etc. Improving local environment by gardening, decorating, investing money fundraised to improve communal buildings, |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The Trustees are aware of the Charity Commission guidelines on public benefit. Trustees receive no re-numeration and minimal expenses. |
Additional information (optional)
You may choose to include further statements where relevant about:
| SORP reference |
||
|---|---|---|
| Policy on grant making | Para 1.38 | N/A |
| Policy on social investment including program related investment |
Para 1.38 | N/A |
|---|---|---|
| Contribution made by volunteers |
Para 1.38 | The Trustees are unpaid volunteers who run the preschool according to very strict EYFS and Local Authority standards & guidelines. Trustee Officers in collaboration with parents and local community/staff fundraise. Donation of prizes/cakes goods/toys, selling raffle tickets and attending events, organising Activities for Local community events eg. Jubilee/coronation/Gala days |
| Other |
Achievements and Performance
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SORP
reference
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| Achievements and Performance | Achievements and Performance | Achievements and Performance |
|---|---|---|
| SORP reference |
||
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | We have improved the early learning experience of all children who attend the pre-school through excellent educational practice, breadth of curricular and play activities. We have turned the finances around, fundraised and involved the wider community. We have involved parents in achieving the charities aims and involved the young children in activities with the elderly and less fortunate. Through our charity we have improved the children’s understanding of the diversity of the wider community which they live in and their appreciation of the environmental issues we all face. All the aforementioned ultimately benefit society,as these children are the future. |
Additional information
| Additional information | ||
|---|---|---|
| Achievements against objectives set |
Para 1.41 | The pre-school now has improved educational resources We have continued with improved financial management /sound accounting/business planning & budgeting /housekeeping and continue to strive to meet our objectives. Numbers have increased and we are optimistic that theywill continue to do so. |
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July 2023- August 2023.
Performance of fundraising We are newly registered as a CIO.
activities against objectives The generosity of our members/parents in
set Para 1.41 making voluntary donations has helped us
meet fundraising targets this year and we
will continue to raise money in this way.
Parental/community donations were used to
increase staffing ratios and employ two
apprentices. Extra resources for Early Years
curriculum development and skills such as
Dance/football and Forrest school.
Investment performance
against objectives Para 1.41
Other
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Financial Review
----- Start of picture text -----
Review of the charity’s Para 1.21 We are in a sound financial position, with
financial position at the end assets that will ensure our viability as we go
of the period forward to the next academic year (2023-
2024). The number of children attending has
increased therefore increasing our income
stream
Statement explaining the Para 1.22 According to ‘Early Years Alliance’
policy for holding reserves guidelines, we must have a reserve of at
stating why they are held least 3 – 6 months running costs in the event
that child numbers should drop, or
something un-toward happen beyond our
control (eg.Covid 19). We have a
responsibility not only to our
parents/children, but also to the staff we
employ to teach the children.
Our reserves have helped us ensure that our
staff are paid above the minimum wage and
cover increases in pension, cost of living and
energy increases.
Amount of reserves held Para 1.22 £35,000
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24
deficit
Para 1.23
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Additional information
----- Start of picture text -----
We are primarily funded through ‘fees’
The charity’s principal charged to the parents/carers of the
sources of funds (including children who attend the pre-school. We
any fundraising) Para 1.47 receive private fees for un-funded children,
and we receive funding from the local
authority CWAC for government funded
nursery/preschool places (15/30 hours per
week). Parents and members make
“voluntary donations” and we fundraise to
buy some extra resources and make
cosmetic improvements to our setting.
Investment policy and
objectives including any
social investment policy Para 1.46
adopted
The main risk to the charity is uncertainty
surrounding the lease for our premises; We
A description of the principal are currently negotiating with the current
risks facing the charity Para 1.46 Landlord. Increased staffing costs ( rise in
minimum working wage, pension
contributions and holiday pay and
government underfunding for Early Years
places are a continuing concern
Other
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Structure, Governance and Management
----- Start of picture text -----
Description of charity’s
trusts:
Type of governing document Para 1.25 Constitution
(trust deed, royal charter)
How is the charity Para 1.25 We are an Incorporated Charity
constituted? CIO
(e.g unincorporated
association, CIO)
Trustee selection methods Para 1.25 Co-option/appointment by current trustees
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including details of any or members constitutional provisions e.g. Some skills in admin/finance are desirable election to post or name of 6 Trustees any person or body entitled to appoint one or more trustees
Reference and Administrative details
| Charityname | Squirrels Pre-School Delamere Park CIO |
|---|---|
| Other name the charityuses | |
| Registered charitynumber | 2734440 |
| Charity’s principal address | 59 Delamere Parkway West, Delamere Park Cuddington Northwich Cheshire CW8 2UE |
Names of the charity trustees who manage the charity
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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
1 Sarah Lawton Trustee
Anne(Pixie) Trustee
2
Spencer
Jeannine Trustee
3
Kolodziejski
4 Anna Pickering Trustee
5 Sylvia Henderson Trustee
6
7
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Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) SarahMLawton AMSpencer Anne Mary Spencer Full name(s) Sarah Mary Lawton Position (eg Secretary, Trustee Trustee Chair, etc)
Date th 24 June 2024