2022-08-31-accounts - Cumnor Pre-School Nursery

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Total funds	Prior year funds
60,000	52.500
5,000	5,000
65.000	57,500
21.950	15,135
21,950
86.960	72,636
72,635	58.564
14314	14,071
86.950	72,636

INDEPENDENTEXAMINER'SREPORT	INDEPENDENTEXAMINER'SREPORT
ReporttotheTrustees/Members of	CumnorPre-SchoolNursery CharityNo. 279672
On theaccountsfor the yearended	31st August2022
Setoutonpages	1-3
Responsibilities & basisofthe report	Ireporttothetrusteesonmyexaminationoftheaccountsoftheabovecharity("the Trust") for the year ended 31/08/2022
	Asthe charity's trustees,youare responsibleforthe preparationofthe accountsin
	accordancewiththerequirementsoftheCharitiesAct2011("theAct").
	IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunder
	section145ofthe2011Actandincarryingoutmyexamination,Ihavefollowedal
	theapplicableDirectionsgivenbytheCharityCommissionundersection145(5)(b)
	oftheAct.
	Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometo
	myattentioninconnectionwiththeexaminationwhichgivesmecausetobelieve
Independent Examiner's statement	thatin,anymaterial respect:
	the accounting records werenotkeptinaccordancewithsection 130ofthe CharitiesAct;or
	theaccountsdidnotaccordwiththeaccountingrecords;or
	theaccountsdidnotcomplywiththeapplicablerequirementsconcemingthe
	formandcontentofaccountssetoutintheCharities(AccountsandReports)
	Regulations2008otherthananyrequirementthattheaccountsgiveatrueandfair viewwhichisnotamatterconsideredaspartofanindependentexamination.
	I havenoconcems and have come acrossnoother mattersinconnectionwiththe
	examinationtowhichattentionshouldbedrawninthisreportinordertoenablea
	proper understandingofthe accountstobe reached.
Signed:	Date:
	23/0s/2013
Name:
	LUCY HONOUR
Relevantprofessional qualification or body(ifany)	ICAS (CHARTEREDAcoNTANT)
Address:	18 THEPARK
	CUMNOR
	OXL4S
G0veherebriefdetallsofanyitemsthattheexaminerwishestodisclose	nla

			2022		2021
					£
Income	2nd hand uniformsales	18.00		30.00
	Auction	(30.00)		1.291.00
	Bags2Schools	236.00		384.00
	CakeSales	459.00		167.20
	Cashback(EasyFundrai	64.76		256.02
	Challenge(Sponsored	335.00		1,399.7O
	Christmas(Party,Crafts)	219.25		178.95
	CommissionActivities(	11.02
	DepositsRetained	150.00		90.00
	Donations	804.48		226.34
	Easter	199.20		284.00
	EndofYearOuting	70.20		104.00
	Fees	25.557.00		17,505.34
	Grants,Giving,Charitab	1,199.44		2,067.00
	Halloween	64.00		314.52
	Interest receivable	4.10		5.82
	Market Garden/Tombola			248.54
	NameTheBear			64.00
	OCCGrant(Non-Fees)	1,150.00		755.00
	OCC GrantFees	66,556.30		61,779.89
	OtherFundraising	993.22
	Spring- HatsWBD/Fan	43.50		150.00
	SpringNearlyNewSale	739.91
	Summer(Party/Picnic/P	399.85
	Sweatshirts/T-Shirts	383.63		(67.53)
	TeddyBear Picnic	50.00
	VoluntaryContributions	2,510.00		1,674.00
			102,187.86		88,907.79
			102,187.86		88,907.79
Expenses	Advertising &PR(inclw	(341.00)		(360.20)
	Bankcharges			(0.50)
	CleaningSupplies/Equi	(461.00)		(251.18)
	Computer(Broadband,	(520.72)		(258.53)
	Consumables,Resource	(779.88)		(1,045.66)
	Equipmentexpensed	(364.17)		(1,339.77)
	EYPPResources &Equ	(1,639.13)		(1,037.36)
	FoodVouchers(reimbur	(1,150.00)		(705.00)
	Gifts	(240.00)		(291.34)
	Health&Safety	(139.39)		(385.64)
	Informationandpublicat	(7.00)
	Insurance	(1,910.59)		(791.03)
	Lightandheat	(2,296.20)		(1,240.05)
	Otherlegalandprof	(896.30)		(800.10)
	Pensions	(2,569.28)		(1,751.41)
	Photocopier	(872.96)		(876.20)
	Postage Refreshments	(430.78)		(24.41) (278.81)
	Rent	(150.00)		(150.00)
	Repairsandmaintenan	(5,957.86)		(1,877.83)

Fortheyear	ended31August2022
					2021
			2022
	Stafftraining&welfare	(351.78)		(960.00)
	Stationeryandprinting Subscriptions	(150.27) (193.43)		(348.25) (307.68)
	Telephoneandfax Wages and salaries	(66,451.70)	(87,873.44)	(59,755.95)	(74,836.90)
			14,314.42		14,070.89
Netprofit

			2022		2021
			£		£
Stocks	Sweatshirts/T-Shirts	407.04		172.74
		407.04		172.74
Bank	Current account	70,305.97		47,289.19
	Depositaccount	27,324.18		27,320.08
	Pettycash	30.25		40.10
		97,660.40		74,649.37
			98,067.44		74,822.11
Creditors	Accruals	(5,790.67)		(1,407.00)
	Deferred income	(4,610.84)
	Deposits	(600.00)		(780.00)
	Sundry	(116.40)
			(11,117.91)		(2,187.00)
Netassets			86.949.53		72,635.11
					£
Profitand loss a	Broughtforward	72,635.11		58,564.22
	Netprofit	14,314.42		14,070.89
			86,949.53		72,635.11
Totalfunds			86,949.53		72,635.11

Date Reference	N	Payments	Receipts	Balance
24/05/22 PAY202005	SOLeary	41.10
31/08/22 PAY 201930	NESTPension	182.18
Totalofentries notonstatements		223.28	0.00	-223.28
Balanceper31/08/2022dated31/08/22				70.529.25
Balance per the accountsat31/08/22				70.305.97

CumnorPre-SchoolNursery Bank:Depositaccount Reconciliationat31/08/22
Date Reference N	Details	A	Payments	Receipts	Balance
Totalofentriesnotonstatements			0.00	0.00	0.00
Balanceper31/08/2022dated31/08/22					27.324.18
Balancepertheaccountsat31/08/22					27,324.18

Date Reference N	Payments	Receipts	Balance
Totalofentries not on statements	0.00	0.00	0.00
Balanceperstatementnumber310822dated31/08/22			30.25
Balancepertheaccountsat31/08/22			30.25

Date 31/08/22	Account Creditors:Deposits	Entrydetails Transferdepositsgiftedasdonation-	Wilk	A	Debit 30.00	Credit
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Max		30.00
31/08/22	Creditors:Deposits	Transferdepositsgifledasdonation-	Rio		30.00
31/08/22	Creditors:Deposits	Transferdepositsgifledasdonation-	Hop		30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-Fran			30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Milo		30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-Toby			30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Bill		30.00
31/08/22	Creditors:Deposits	Transferdepositsgifledasdonation-Sam			30.00
31/08/22	Creditors:Deposits	Transferdepositsgifledasdonation-	Fran		30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Alex		30,00
31/08/22	Creditors:Deposits	Transferdepositsgifledasdonation-Jame			30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Ryan	¢	30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Alan		30.00
31/08/22	Creditors:Deposits	Transferdepositsgifledasdonation-	Rahi		30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Fred		30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Gwe		30.00
31/08/22	Creditors:Deposits	Transferdepositsgiftedasdonation-	Palm		30.00
31/08/22	Income:Donations	Transferdepositsgiftedasdonation-	21/2			540.00
					540.00	540.00

Date	Account	Entrydetails	Debit	Credit
31/08/22	Income:DepositsRetained	TranferRetainedDepositstoIncome		150.00
31/08/22	Creditors:Deposits	TranferRetainedDepositstoIncome-No	30.00
31/08/22	Creditors:Deposits	TranferRetaincdDepositstoIncome-Mo	30.00
31/08/22	Creditors:Deposits	TranferRetainedDepositstoIncome-Son	30.00
31/08/22	Creditors:Deposits	TranferRetaincdDepositstoIncome-Gw	30.00
31/08/22	Creditors: Deposits	TranferRectainedDepositstoIncome-Wr	30.00
			150.00	150.00

Date		Account	Entrydetails	Debit	Credit
31/08/22	Income:	Sweatshirts/T-Shirts	StockAdjustmentYE	119.37
31/08/22	Stocks:	Sweatshirts/T-Shirts	StockAdjustmentYE		119.37
				119.37	119.37

Date	Account	Entrydetails	Debit	Credit
31/08/22	Customers:HarryTaylor	TransferFeesCRbalancestodonations	19.50
31/08/22	Income:Donations	TransferFeesCRbalancestodonations		19.50
31/08/22	Customers: LucilleAmos	TransferFeesCRbalancestodonations	18.00
31/08/22	Income:Donations	TransferFeesCRbalancestodonations		18.00
31/08/22	Customers:LyricTrusler	TransferFeesCRbalancestodonations	18.00
31/08/22	Income: Donations	TransferFeesCRbalancestodonations		18.00
			55.50	55.50

Date		Entrydetails
31/08/22	Income:CakeSales	PettyCashbalancecorrection	9.85
31/08/22	Bank:Pettycash	PettyCashbalance correction		9.85
			9.85	9.85

Date 31/08/22 31/08/22 31/08/22 31/08/22 31/08/22 31/08/22 31/08/22 31/08/22	Account Expenses:Otherlegalandprof Creditors:Accruals Stocks:Sweatshirts/T-Shirts Creditors:Accruals Expenses:Repairsandmaintenance Creditors:Accruals Expenses:Rent Creditors:Accruals	Entrydetails BelstoneAssociatesLtd BelstoneAssociatesLtd C Taylor-Steele C Taylor-Steele APHConstruction APHConstruction Trustees of Cumnor School TrusteesofCumnorSchool	Debit 846.00 353.67 4,441.00 150.00	Credit 846.00 353.67 4.441.00 150.00
			5,790.67	5,790.67
01/09/22 01/09/22 01/09/22 01/09/22 01/09/22 01/09/22 01/09/22 01/09/22	Expenses:Otherlegalandprof Creditors:Accruals Stocks:Sweatshirts/T-Shirts Creditors:Accruals Expenses:Repairsandmaintenance Creditors:Accruals Expenses:Rent Creditors:Accruals	Belstone AssociatesLtd Belstone AssociatesLtd CTaylor-Steele CTaylor-Steele APHConstruction APHConstruction TrusteesofCumnorSchool Trustees of CumnorSchool	846.00 353.67 4,441.00 150.00	846.00 353.67 4,441.00 150.00
			5,790.67	5,790.67

Date	Reference		Details	Liability	Balance
23/04/21	REC101148	JoshuaWoodhouse		30.00	-30.00
13/09/21	REC101707	LeoStanley		30.00
30/09/21	REC 101708	CarlAmos		30.00	-90,00
13/10/21	REC101693	Sebastian Gilkes		30.00
13/10/21	REC101694	EvieRound/Jack	Round	60.00
19/10/21	REC101700	Jonah Morton-Kent		30.00	-210.00
13/01/22	REC 101659	OliverTomkins		30,00	-240.00
01/02/22	REC101653	IvyMarshall		30.00	-270.00
02/03/22	REC101649	JaqubRahman/Ali		30.00
11/03/22	REC10l650	EthanAina		30.00	-330.00
01/04/22	REC 101639	Zoe Williamson		30.00
12/04/22	REC101521	Miriam Salem		30.00	-390.00
16/05/22	REC101626	Alice Marns		30.00
25/05/22	REC101522	Danielle Watson		30.00	-450.00
09/06/22	REC 101602	SophieStanley		30.00
17/06/22	REC101523	ArthurEadle		30.00	-510.00
01/07/22	REC101524	StarrQuines		30.00
04/07/22	REC101585	RaphaelFreneat		30.00
15/07/22	REC101594	Amelia MacCoss		30.00	-600.00
Balanceat	31/08/22				-600,00

COSTOFGOODSSOLDCALCULATION
OPENINGSTOCK(PERACCOUNTS)	172.74
PURCHASES(PERCASHBOOK)	353.67
CLOSINGSTOCK(SEECALC.BELOW)	407.04
COSTOFGOODSSOLD	119.37

CLOSINGSTOCKVALUATION
CLOSINGSTOCK@ 31/08/22	COUNT		ITEMVALUE*	TOTAL VALUE
T-SHIRTS		95	1.52	144.40
SWEATSHIRTS		56	4.69	262.64
TOTALSTOCK				407.04
*VALUEPERLASTPURCHASEINVOICE21/06/22

RECONCILIATION
OPENINGSTOCKREVALUATION		MARGINONSALES
					UNITS
	2021STOCK @		MARGIN	PER	SOLD(per	TOTAL
	2022VALUATION	SALESPRICE	UNIT		cashbook)	MARGIN	INCOME
T-SHIRTS33UNITS	50.16	6.00		4.48	38	170.24	228.00
SWEATSHIRTS38UNITS	178.22	11.00		6.31	25	157.75	275.00
TOTAL STOCK	228.38	TOTALMARGIN ONSALES				327.99	503.00
VARIANCETOACCOUNTS	55.64
							383.63