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**
**----- Start of picture text -----**
SORP
reference
**----- End of picture text -----**
|**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.|
||||
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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
**----- End of picture text -----**
## **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
**----- End of picture text -----**
## **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
**----- End of picture text -----**
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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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