# **ST JOHNS PRE-SCHOOL INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31st DECEMBER 2022** ||Note
2022
2022
2021
2021
**INCOME**
Fees
1
24,737.49
14,535.48
Fundraising
2
1,479.00
1,772.71
Grants & Donations
3
78,092.76
91,294.50
Refunds
10
747.47
532.50
Cleaningrefund
462.00
1,115.00
Interest
34.77
12.40
**105,553.49**
**109,262.59**
**EXPENDITURE**
Wages
4
74,382.61
65,270.96
Staff training& uniform
5
1,546.25
903.99
Rent
5,728.64
5,678.64
Equipment and Resources
4,840.07
3,636.86
Maintenance & Cleaning
6
2,917.78
11,847.39
Insurance
731.89
676.07
Consumables
7
2,267.99
2,408.32
Fees Refund
763.00
0.00
Telephone & Internet
972.04
845.62
Regulatory Fees
50.00
98.10
Outings, parties &
entertainment
456.90
614.28
Accounts
314.40
288.00
Payroll administration
5,258.69
4,744.54
Advertising
8
217.91
Sundries
9
1,935.47
927.79
Website
86.26
137.68
**102,251.99**
**98,296.15**
Surplus/Deficit of Income
over Expenditure foryear
**2,989.00**
**10,966.44**| |---|---| ## ST JOHN’S PRE-SCHOOL BALANCE SHEET AS AT 31st DECEMBER 2022 ||2022|2021| |---|---|---| |Consolidated Pre-School Fund|68,047.32|57,080.88| |Surplus/Defecit for thisyear|+2,989.00|+10,966.44| |||68,047.32| |Represented by:||| |Metro Bank Account|45,414.97|52,550.38| |Metro Bank Savings Account|25,485.59|15,450.82| |Cash in Hand|135.76|46.12| |||68,047.32| l confirm that I have prepared without carrying out an audit, the above Balance Sheet as at 31st December 2022, and the Income & Expenditure Account ended on that date. Together with the attached notes they are in accordance with the records & explanations given to me. ## Signed: ## Role: Pre-School Committee Treasurer ## Dated: I confirm that I have made available all relevant records & information for the preparation of the attached Financial Statements. ## Signed: Role: Pre-School manager Dated: ST JOHN'S PRE-SCHOOL NOTES TO ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2022 1) Fees - This is inclusive of snack charges (£0.50 per child per session) which is not covered by grant funding, as well as fees of £2 per session per child for extracurricular activities (see 9 for Sundries expenses), and all additional hourly charges not covered by the West Berkshire Council grants (see 3, Grants & Donations). 2) Fundraising - This amount is the total funds received through fundraising activities. It is reflective of donations received throughout the year at several fundraising events, such as Christmas raffle and bake sales, as well as match funding received for such events. 3) Grants & Donations - This relates to net grants received from West Berks Council. 4) Wages - This is made up of amounts paid during the year to staff, together with related Tax & National Insurance and pension contributions. The payments are calculated by an agent. 5) Equipment - This amount includes sundry small items together with the cost of equipment bought during the year. 6) Maintenance & Cleaning - This amount includes a regular fee for cleaning of the hall which is used by the pre-school. There is a partial refund of this fee because the pre-school are not exclusive users of this space (although they are the main users during term times) 7) Consumables - This covers all snack and breakfast expenditure- as mentioned above (see 1, Fees), parents pay a contribution towards these costs. These contributions have covered all of the consumables costs, however previous bookkeeping did not allow for easy separation of hourly fees and snack contributions. The costs are therefore shown in this report as they have in previous reports to allow for easier comparison. 8) Advertising- This relates both to advertising of the setting as such through local Newspapers and social media, as well as cost incurred when advertising for new staff 9) Sundries - Inclusive of Hartbee ps sessions delivered by outside agencies, as well as PLA membership and tapestry fees (online learning journals for recording children's development). 10) Refunds - when a purchase has been refunded showing this as an income line to reflect the bank statements clearly. # **ST JOHNS PRE-SCHOOL INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31st DECEMBER 2022** ||Note
2022
2022
2021
2021
**INCOME**
Fees
1
24,737.49
14,535.48
Fundraising
2
1,479.00
1,772.71
Grants & Donations
3
78,092.76
91,294.50
Refunds
10
747.47
532.50
Cleaningrefund
462.00
1,115.00
Interest
34.77
12.40
**105,553.49**
**109,262.59**
**EXPENDITURE**
Wages
4
74,382.61
65,270.96
Staff training& uniform
5
1,546.25
903.99
Rent
5,728.64
5,678.64
Equipment and Resources
4,840.07
3,636.86
Maintenance & Cleaning
6
2,917.78
11,847.39
Insurance
731.89
676.07
Consumables
7
2,267.99
2,408.32
Fees Refund
763.00
0.00
Telephone & Internet
972.04
845.62
Regulatory Fees
50.00
98.10
Outings, parties &
entertainment
456.90
614.28
Accounts
314.40
288.00
Payroll administration
5,258.69
4,744.54
Advertising
8
217.91
Sundries
9
1,935.47
927.79
Website
86.26
137.68
**102,251.99**
**98,296.15**
Surplus/Deficit of Income
over Expenditure foryear
**2,989.00**
**10,966.44**| |---|---| ## ST JOHN’S PRE-SCHOOL BALANCE SHEET AS AT 31st DECEMBER 2022 ||2022|2021| |---|---|---| |Consolidated Pre-School Fund|68,047.32|57,080.88| |Surplus/Defecit for thisyear|+2,989.00|+10,966.44| |||68,047.32| |Represented by:||| |Metro Bank Account|45,414.97|52,550.38| |Metro Bank Savings Account|25,485.59|15,450.82| |Cash in Hand|135.76|46.12| |||68,047.32| l confirm that I have prepared without carrying out an audit, the above Balance Sheet as at 31st December 2022, and the Income & Expenditure Account ended on that date. Together with the attached notes they are in accordance with the records & explanations given to me. ## Signed: ## Role: Pre-School Committee Treasurer ## Dated: I confirm that I have made available all relevant records & information for the preparation of the attached Financial Statements. ## Signed: Role: Pre-School manager Dated: ST JOHN'S PRE-SCHOOL NOTES TO ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2022 1) Fees - This is inclusive of snack charges (£0.50 per child per session) which is not covered by grant funding, as well as fees of £2 per session per child for extracurricular activities (see 9 for Sundries expenses), and all additional hourly charges not covered by the West Berkshire Council grants (see 3, Grants & Donations). 2) Fundraising - This amount is the total funds received through fundraising activities. It is reflective of donations received throughout the year at several fundraising events, such as Christmas raffle and bake sales, as well as match funding received for such events. 3) Grants & Donations - This relates to net grants received from West Berks Council. 4) Wages - This is made up of amounts paid during the year to staff, together with related Tax & National Insurance and pension contributions. The payments are calculated by an agent. 5) Equipment - This amount includes sundry small items together with the cost of equipment bought during the year. 6) Maintenance & Cleaning - This amount includes a regular fee for cleaning of the hall which is used by the pre-school. There is a partial refund of this fee because the pre-school are not exclusive users of this space (although they are the main users during term times) 7) Consumables - This covers all snack and breakfast expenditure- as mentioned above (see 1, Fees), parents pay a contribution towards these costs. These contributions have covered all of the consumables costs, however previous bookkeeping did not allow for easy separation of hourly fees and snack contributions. The costs are therefore shown in this report as they have in previous reports to allow for easier comparison. 8) Advertising- This relates both to advertising of the setting as such through local Newspapers and social media, as well as cost incurred when advertising for new staff 9) Sundries - Inclusive of Hartbee ps sessions delivered by outside agencies, as well as PLA membership and tapestry fees (online learning journals for recording children's development). 10) Refunds - when a purchase has been refunded showing this as an income line to reflect the bank statements clearly. CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to thè trusteesl members of St Johns Preschool On accounts for the year ended 31 December 2022 Charity no (If anyl 296147 Set out on pagès I report to the trustees on my examination of the accounts of the above charity I'lhe Trust") for the year ended 3111212022. Responslbllltles and As the charity trustees of the Trust. you are responsible for the preparation ba818 of rèport of the accounts in accordance with the requirements of the Charities Act 2011 1.the Ad"}. 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 examination, I have followed the applicable Directions given by the Charity Commission under section 145151(bl of the Act. I have complet8d my examination. I confimi thal no material matters have come to my attention (other than that disclosed below ) in conn8clion with the examination which gives me caus8 to believe that in, any material respect. accounting records were not kept in accordance wilh section 130 of the Act or the accounts do not accord with the accounting records Ind•pendent •xaminer'8 8tatement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Signed: Date: 11 October 2023 Name: Gillian Down Relevant professional qualification{sl or body (If any): ACA- Member of ICAEW Address". EJBC Limited 2 Toomers Wharf, Canal Walk Newbury, RG14 1 DY IER October 2018 Section B Disclosure Only cornplele if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the oxaminer wishes to disclose. IER October 2018