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2021-08-31-accounts

Registered Charity number 900441

Cholsey Preschool Treasurer’s Report for Financial Year 2020-2021

NB. Cholsey Preschool amended their year end from 31[st] March to 31[st] August to fall in line with the UK academic year during the period 1[st] April 2020 until 31[st] August 2021.

Our main income is through government funding via Oxfordshire County Council (OCC). Secondary income comes from parent fees for extra sessions and breakfast and lunch clubs. We received £110,606 from OCC and parent fees this year which is an increase of £13,321 compared to last year. We have also increased our two year old intake of both funded and unfunded children.

Fundraising has once again formed an important element of the Preschool Committee’s efforts. ‘Your School Lottery’ continues to raise much needed funds (£1,741) for Preschool and we were able to avail of a healthy amount of match-funding against some of our larger fundraising events via a few of the Preschool parents’ employers.

We partnered with Cholsey Primary School for the Smarties Challenge over the Easter holidays and finally, one of our current Preschool parents, Tom achieved the amazing feat of completing a 215 mile Ultra Marathon and raised over £500 for Preschool in the process. We are in awe of his ability to complete such a difficult race.

The various new fundraising initiatives led to our total fundraising for 2021-22 financial year of £6,309 which is an increase of 1% (£62). This is a good total considering this was achieved despite COVID continuing to impact heavily throughout the entire financial period.

Following a fairly lengthy process, I submitted our proposal to obtain some additional funding to help minimise the financial effects experienced by Preschool due to Covid. We were awarded just over £9,000 which meant that we were able to pay the staff salaries over the summer period without having to dip into our savings account to a great extent.

Our main expenditure is on staff salaries and premises costs both of which are currently covered by OCC and parent fees. We are currently in negotiations with OCC / ESFA / Cholsey Primary School about the inevitable rent and utilities increase which will come with the expanded setting and we envisage that the new Preschool room will be able to open for the Summer Term 2022.

Our closing balance at the end of the financial year was £36,242. We made a loss this year of £11,885 due to an increase in staff costs including pensions, rent/insurance/utilities, staff training and the impact of Covid-19.

Unfortunately, the impact of COVID prevented any external trips for the children this year.

In order to save the Preschool bank fees, we have continued to be an almost entirely cashless setting by encouraging parents to pay for fees and other expenses via bank transfer or Childcare vouchers / Tax free childcare.

Our staff and committee this year have been brilliant so thank you to every single one of you for all the effort you have put in to organising and running events and stalls. Our plans for next year’s fundraising initiatives will hopefully be less impacted by COVID so keep an eye out for further details as they appear.

Cholsey Pre-school Accounts 31 August 2021

Cholsey Pre-School

Approval statement

I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing Trenans Accountancy Ltd. with all information and explanations necessary for their compilation.

Caroline Russell (Treasurer)

19 May 2022

1

Cholsey Pre-School

Accountants' report on the unaudited accounts to Cholsey Pre-School

You have approved the accounts for the period ended 31 August 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.

Trenans Accountancy Ltd. Accountants

Thames Wing Howbery Park Crowmarsh Oxon OX10 8BA

19 May 2022

2

Cholsey Pre-School Statement of Financial activities for the period from 1 April 2020 to 31 August 2021

Incoming Resources
Resources Expended
Gross profit
Other Incoming Resourses
Expenses
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Advertising and business entertainment costs
Bank, credit card and other finance charges
Accountancy, legal and other professional fees
Other business expenses
Loss
2021
£
120,814
135,317
(14,503)
16,168
3,534
3,466
17
4,192
654
122
1,096
469
13,550
(11,885)
2020
£
105,725
98,540
7,185
-
4,133
3,332
-
2,848
32
186
1,549
1,120
13,200
(6,015)

3

Cholsey Pre-School Balance Sheet as at 31 August 2021

Notes
Current assets
Stock and work in progress
Bank/building society balances
Cash in hand
Current liabilities
Trade creditors
Other liabilities and accruals
Net current assets
Net assets
Funds of the Charity
Balance at start of period
Net loss
175
55,766
43
55,984
131
19,611
19,742
2021
£
36,242
36,242
48,127
(11,885)
36,242
494
51,416
221
52,131
46
3,958
4,004
2020
£
48,127
48,127
54,142
(6,015)
48,127

4

Cholsey Pre-School Notes to the Accounts for the period from 1 April 2020 to 31 August 2021

1 Accounting basis

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

2 Statement of financial activities account analysis

Sales
Fees
Fundraising
Grant Income
Donation
Sales
Cost of sales
Purchases
Decrease/(increase) in stocks
Direct labour
Other direct costs
Other incoming resources
Covid Support Grant Income
Wages, salaries and other staff costs
Pensions
Employer's NI
Temporary staff and recruitment
Staff training and welfare
Rent, rates, power and insurance costs
Rent
Service charges
Cleaning
Repairs and renewals of property and equipment
Repairs and maintenance
Telephone, fax, stationery and other office costs
Telephone and fax
Stationery and printing
Equipment expensed
2021
£
110,606
6,309
1,500
2,397
2
120,814
1,975
319
132,669
354
135,317
16,168
1,561
-
-
1,973
3,534
2,798
-
668
3,466
17
123
1,213
2,101
2020
£
97,285
6,247
-
2,193
-
105,725
3,794
(24)
94,642
128
98,540
-
1,216
751
165
2,001
4,133
2,539
120
673
3,332
-
84
615
1,319

5

Cholsey Pre-School Notes to the Accounts

for the period from 1 April 2020 to 31 August 2021

Software
Other insurance costs
Advertising and business entertainment costs
Advertising and PR
Bank, credit card and other finance charges
Bank charges
Accountancy, legal and other professional fees
Accountants fees
Other legal and professional
Other business expenses
Subscriptions
Other expenses
29
726
4,192
654
122
712
384
1,096
434
35
469
120
710
2,848
32
186
674
875
1,549
365
755
1,120

6

Cholsey Pre-School Notes to the Accounts for the period from 1 April 2020 to 31 August 2021

7

Cholsey Pre-school Accounts 31 August 2021

Cholsey Pre-School

Approval statement

I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing Trenans Accountancy Ltd. with all information and explanations necessary for their compilation.

Caroline Russell (Treasurer)

19 May 2022

1

Cholsey Pre-School

Accountants' report on the unaudited accounts to Cholsey Pre-School

You have approved the accounts for the period ended 31 August 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.

Trenans Accountancy Ltd. Accountants

Thames Wing Howbery Park Crowmarsh Oxon OX10 8BA

19 May 2022

2

Cholsey Pre-School Statement of Financial activities for the period from 1 April 2020 to 31 August 2021

Incoming Resources
Resources Expended
Gross profit
Other Incoming Resourses
Expenses
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Advertising and business entertainment costs
Bank, credit card and other finance charges
Accountancy, legal and other professional fees
Other business expenses
Loss
2021
£
120,814
135,317
(14,503)
16,168
3,534
3,466
17
4,192
654
122
1,096
469
13,550
(11,885)
2020
£
105,725
98,540
7,185
-
4,133
3,332
-
2,848
32
186
1,549
1,120
13,200
(6,015)

3

Cholsey Pre-School Balance Sheet as at 31 August 2021

Notes
Current assets
Stock and work in progress
Bank/building society balances
Cash in hand
Current liabilities
Trade creditors
Other liabilities and accruals
Net current assets
Net assets
Funds of the Charity
Balance at start of period
Net loss
175
55,766
43
55,984
131
19,611
19,742
2021
£
36,242
36,242
48,127
(11,885)
36,242
494
51,416
221
52,131
46
3,958
4,004
2020
£
48,127
48,127
54,142
(6,015)
48,127

4

Cholsey Pre-School Notes to the Accounts for the period from 1 April 2020 to 31 August 2021

1 Accounting basis

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

2 Statement of financial activities account analysis

Sales
Fees
Fundraising
Grant Income
Donation
Sales
Cost of sales
Purchases
Decrease/(increase) in stocks
Direct labour
Other direct costs
Other incoming resources
Covid Support Grant Income
Wages, salaries and other staff costs
Pensions
Employer's NI
Temporary staff and recruitment
Staff training and welfare
Rent, rates, power and insurance costs
Rent
Service charges
Cleaning
Repairs and renewals of property and equipment
Repairs and maintenance
Telephone, fax, stationery and other office costs
Telephone and fax
Stationery and printing
Equipment expensed
2021
£
110,606
6,309
1,500
2,397
2
120,814
1,975
319
132,669
354
135,317
16,168
1,561
-
-
1,973
3,534
2,798
-
668
3,466
17
123
1,213
2,101
2020
£
97,285
6,247
-
2,193
-
105,725
3,794
(24)
94,642
128
98,540
-
1,216
751
165
2,001
4,133
2,539
120
673
3,332
-
84
615
1,319

5

Cholsey Pre-School Notes to the Accounts

for the period from 1 April 2020 to 31 August 2021

Software
Other insurance costs
Advertising and business entertainment costs
Advertising and PR
Bank, credit card and other finance charges
Bank charges
Accountancy, legal and other professional fees
Accountants fees
Other legal and professional
Other business expenses
Subscriptions
Other expenses
29
726
4,192
654
122
712
384
1,096
434
35
469
120
710
2,848
32
186
674
875
1,549
365
755
1,120

6

Cholsey Pre-School Notes to the Accounts for the period from 1 April 2020 to 31 August 2021

7