2022-08-31-accounts - Crosshayes Pre-School

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Trustees’ Annual Report for the period

From 01/09/2021 Period start date To 31/08/2022 Period end date

Charity name: Cross Hayes Pre School

Charity registration number: 299488

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To advance the education of children below compulsory school age by providing them with a safe, social place for them to grow and play.
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	- Providing safe and satisfactory group play - Encouraging other charitable activities - Furthering the aims of the Pre School Learning Alliance - Provide a safe learning environment for a diverse range of children from all aspects of the community
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Trustees have had regard for the guidance issued by the Charity Commission on Public Benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
	Para 1.38
Policy on grant making
	Para 1.38
Policy on social investment
including program related
investment
	Para 1.38
Contribution made by
volunteers

Other

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	The pre school has a “Good” Ofsted rating. Continuing to take a high proportion of two year olds. An increasingly diverse range of needs within the setting and maintaining and developing the skills of SENCO trained staff. The pre school has continued to provide a safe, healthy, happy and stimulating environment where all of our children feel valued and included.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The pre school had an excess expenditure over income in the year of £12,442.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	To retain sufficient reserves to cover necessary expenditure should the pre school be required to close, and to allow for fluctuations.
Amount of reserves held	Para 1.22	£40,691
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Trust
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Elected by committee of trustees

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charity name	Cross Hayes Preschool
Other name the charity uses	Cross Hayes Pre School
Registered charity number	299488
Charity’s principal address	The Bungalow Bremilham Road Malmesbury SN16 0DQ

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Louise Sparrow	Chairperson	Appointed 13/10/22
Jennifer Cole	Treasurer
Catherine Mundy	Secretary

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Accounta nt	Jennifer Cole Accountancy Limited	The Rookery, Burton Hill, Malmesbury, Wiltshire SN16 0EL
Independe nt Examiner	Mander Duffill Chartered Accountants	The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) ~~ce~~ Full name(s) Jennifer Cole ~~a~~ Position (eg Secretary, Treasurer Chair, etc) ~~aOO~~ Date 30/6/23 ~~oo~~

Registered Charity Number: 299488

Cross Hayes Pre School

Accounts

for the year ended 31 August 2022

Cross Hayes Pre School

	Contents
		Page
Balance sheet		2
Income and expenditure account		3
Notes to the accounts		4-6
Trustees’ approval		7
IndependentExaminer’sreport		8

Page |

Cross Hayes Pre School

			Balance sheet	Balance sheet
		as	at 31 August 2022
				2022	2021
		Note	£	£	£	£
Fixed Assets		4		966	1,275
Current assets
Debtors andprepayments		=)	1,138		1,439
Stocks				0	52
Cash at bank and in	hand		39,502		26,640
				40,640		28,131
Current liabilities
Creditors and accruals		6		915	1,157
				915		1,157
Net current assets				39,725		26,974
Net assets				40,691		28,249
Unrestricted accumulated fund
Brought forward at	1 September 2021			28,249		38,531
Excess income over	expenditure forthe year			12,442		(10,282)
				40,691		28,249

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Cross Hayes Pre School

Income and expenditure account for the year ended 31 August 2022

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|||||||| |---|---|---|---|---|---|---| |2022|2021| |Unrestricted|funds|Unrestricted|funds| |£|£|£|£| |INCOME| |Wiltshire|Council|funding|78,224|64,273| |Attendance|fees|17,696|8,195| |Grants|and|Donations|received|2,035|54| |Fundraising|income|2,020|0| |Bank|interest|23|11| |Milk|refund|0|137| |Food|vouchers|2,385|270| |Uniform|sales|45|38| |TOTAL INCOME|FOR THE YEAR|102,428|72,978| |EXPENDITURE| |Salaries,|wages|and|staffing|expenses|70,327|64,677| |Rent|payable|4,000|6,000| |Summer|outing|370|0| |Telephone|and|internet|569|519| |Payroll|and|accountancy|fees|990|1,240| |Independent|Examiner’s|fees|168|120| |Repairs|and|maintenance|2,199|136| |Equipment,|postage|and|stationery|4,305|5,627| |Petty|cash,|refreshments|and|groceries|823|808| |Insurance|830|825| |Milk|366|292| |Staff training and|clothing|334|247| |Subscriptions|110|92| |Bank|Charges|50|0| |Ofsted|/ DBS|43|70| |Website|1,358|562| |Depreciation|1,019|1,337| |AGM/|meeting|expenses|13|0| |Food|vouchers|2,060|450| |Uniform|52|258| |TOTAL EXPENDITURE FOR THE YEAR|(89,986)|(83,260)| |EXCESS|INCOME|OVER EXPENDITURE/| |EXCESS|EXPENDITURE|OVER INCOME|FOR THE|YEAR|12,442|(10,282)|

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Cross Hayes Pre School

Notes to the Accounts for the year ended 31 August 2022

Note 1

Basis of Preparation

The financial statements have been prepared under the historical cost accounting rules, in accordance with Accounting and Reporting for Charities and with the Charities Act.

Note 2

Accounting Policies

INCOMING RESOURCES

Recognition of incoming resources These are included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources
the trustees are virtually certain they will receive the resources
the monetary value can be measured with sufficient reliability.

Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

ASSETS

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £100. They are valued at cost or a reasonable value on receipt.

Depreciation is charged at the following rates:

Pre School Equipment: 25% straight line

Stocks and work in progress

These are valued at the lower of cost or market value.

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Cross Hayes Pre School

Notes to the Accounts for the year ended 31 August 2022

Note 3 Paid employees

Staff Costs
	31 August	31 August
	2022	2021
	if	£
Gross wages, salaries and benefits in	70,328	64,676
kind and Employer’s National Insurance
costs
	70,328	64.676
Average number offull time equivalent employees in theyear
	31 August	31 August
	2022	2021
Pre school staff	3	3
Note 4
Fixed Assets
		Pre school
		equipment
		E
Cost
At	September 2021
Additions during the year		710
At 31 August2022		8,827
Depreciation
At	September 2021
Charge forperiod		1,019
As at 31 August 2022		7,861
Net Book Value
At 31 August 2021		1,275
At31August 2022		966

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Cross Hayes Pre School

Note 5

Debtors and Prepayments

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||||| |---|---|---|---| |31|August|31|August| |2022|2021| |£|£| |Trade|debtors|551|862| |Prepayments|587|Sui| |1,138|1,439|

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|||| |---|---|---| |Note|6| |Creditors|and|Accruals|

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||||||| |---|---|---|---|---|---| |31|August|31|August| |2022|2021| |£|i| |Other|creditors|771|917| |Accruals|and|deferred|income|144|240| |915|1,157|

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Note 7

Independent Examiner’s Fees

The independent examiner’s fee for the year ended 31 August 2022 was £144 (2021: £144).

Note 8 Trustees

There were 3 trustees in the year ending 31 August 2022 (2021: 3)

None of the trustees have been paid any remuneration or received any other benefits from an employment with Cross Hayes Pre School (2021: None).

No trustee expenses have been incurred (2021: None).

There have been no related party transactions in the reporting period (2021: None).

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Cross Hayes Pre School

Accounts For The Year Ended 31 August 2022

We approve these accounts and confirm that we have made available all relevant records and information for their production.

“SD OlLQ

Treasurer

OM c.mun oy Secretary

Date

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Cross Hayes Pre School

Independent examiner’s report to the trustees of Cross Hayes Pre-School

I report to the trustees on my examination of the financial statements of Cross Hayes Pre School (“the charity’’) for the year ended 31 August 2022.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of the 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.

f /}

Andrew Davis FCA Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR

Date: 2d, Sune 202.2...

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Cross Hayes Pre School

Independent examiner’s report to the trustees of Cross Hayes Pre-School

I report to the trustees on my examination of the financial statements of Cross Hayes Pre School (“the charity”) for the year ended 31 August 2022.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“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 charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of the 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. n )} Andrew Davis FCA Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR

Date: 2d, Sune. 2.02.2...

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