REGISTERED CHARITY NUMBER: 1206480
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 5 April 2025
for
St Matthew's High Brooms Pre-School CIO
St Matthew's High Brooms Pre-School CIO
Contents of the Financial Statements for the Year Ended 5 April 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to 7 |
| Detailed Statement of Financial Activities | 8 |
St Matthew's High Brooms Pre-School CIO
Report of the Trustees
for the Year Ended 5 April 2025
The trustees present their report with the financial statements of the charity for the year ended 5 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1206480
Principal address
St Matthew's Church Hall High Brooms Road Tunbridge Wells Kent TN4 9DA
Trustees
Ms M M Parry Ms V Littlechild Ms M J Armour
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................................ Trustee
Page 1
Independent Examiner's Report to the Trustees of St Matthew's High Brooms Pre-School CIO
Independent examiner's report to the trustees of St Matthew's High Brooms Pre-School CIO
I report to the charity trustees on my examination of the accounts of St Matthew's High Brooms Pre-School CIO (the Trust) for the year ended 5 April 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Francine Hamilton ACCA
The Association of Chartered Certified Accountants
Date: .............................................
Page 2
St Matthew's High Brooms Pre-School CIO
Statement of Financial Activities for the Year Ended 5 April 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies EXPENDITURE ON Raising funds 2 NET INCOME TOTAL FUNDS CARRIED FORWARD |
Unrestrict fund £ 220,190 137,757 82,433 82,433 |
|---|---|
The notes form part of these financial statements
Page 3
St Matthew's High Brooms Pre-School CIO
| Balance Sheet | ||
|---|---|---|
| 5 April 2025 | ||
| Unrestrict | ||
| fund | ||
| Notes | £ | |
| CURRENT ASSETS | ||
| Cash at bank | 88,581 | |
| CREDITORS | ||
| Amounts falling due within one year | 4 | (6,148) |
| NET CURRENT ASSETS | 82,433 | |
| TOTAL ASSETS LESS CURRENT | ||
| LIABILITIES | 82,433 | |
| NET ASSETS | 82,433 | |
| FUNDS | 5 | |
| Unrestricted funds | 82,433 | |
| TOTAL FUNDS | 82,433 | |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 4
St Matthew's High Brooms Pre-School CIO
Notes to the Financial Statements for the Year Ended 5 April 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 5
continued...
St Matthew's High Brooms Pre-School CIO
Notes to the Financial Statements - continued for the Year Ended 5 April 2025
2. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | |
|---|---|
| £ | |
| Support costs | 27,376 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2025.
Trustees' expenses
There were no trustees' expenses paid for the year ended 5 April 2025.
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Taxation and social security Other creditors |
£ 5,398 750 6,148 |
|---|---|
5. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 220,190 TOTAL FUNDS 220,190 |
Net movement in funds £ 82,433 82,433 Resources expended £ (137,757) (137,757) |
At 5.4.25 £ 82,433 82,433 Movement in funds £ 82,433 82,433 |
|---|---|---|
Page 6
continued...
St Matthew's High Brooms Pre-School CIO
Notes to the Financial Statements - continued for the Year Ended 5 April 2025
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2025.
Page 7
St Matthew's High Brooms Pre-School CIO
| Detailed Statement of Financial Activities for the Year Ended 5 April 2025 INCOME AND ENDOWMENTS Donations and legacies Donations Grants Fees Total incoming resources EXPENDITURE Support costs Management Wages Social security Pensions Staff training & welfare Hall hire Subscriptions Travel Computer Telephone Postage and stationery Purchases Sundries Accountancy & legal fees Total resources expended Net income |
£ 70,906 130,582 18,702 220,190 220,190 103,560 6,666 6,889 1,628 6,821 124 600 1,983 758 176 6,908 336 1,308 137,757 137,757 82,433 |
|---|---|
This page does not form part of the statutory financial statements
Page 8