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REGISTERED COMPANY NUMBER: 05370156 (England and Wales)
REGISTERED CHARITY NUMBER: 1111808



















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2023

FOR

DANBURY PRE-SCHOOL

DANBURY PRE-SCHOOL






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5TH APRIL 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 5TH APRIL 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 5th April 2023. 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objective of the charity is to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

Offering appropriate play, education and care facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion or means of ability;

Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs;

Instigating and adhering to and furthering the aims and objectives of the Pre-School Learning Alliance.

The Charity has continued to provide Pre-School childcare facilities throughout the period.

Public benefit
The Trustees consider that the activities of the charity are carried out for the public benefit and in particular adhere to the following charitable purposes as set out by the Charity Commission in its general guidance on public benefit:

- Other: provision of childcare.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Pre-School has continued to maintain good occupancy figures and service standards.

FINANCIAL REVIEW
The year has seen the funds held by the charity increased due to a surplus (net expense resources) of £13,589 (2022 surplus - £4,137). Income resources have decreased by 3.36% and resources expended have decreased by 9.09%.

The principal funding source comes from childcare fees and funding received and the main resource being expended relates to staff costs.

Balance sheet
The balance sheet shows that the charity has cash balances amounting to £144,197 (2022 - £136,795), being sufficient funds to allow all its creditors to be paid on time.

Investment policy
Surplus cash balances are held in interest bearing bank deposit accounts, to enable the charity to maximise the gain from holding large bank balances.

The Management Committee tries to ensure that there are unrestricted reserves sufficient to cover three months operating costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 5TH APRIL 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
In order to obtain a wide spread of experience and appropriate skills, the recruitment of Trustees/Management Committee Members is usually vetted by the Pre-School manager from available parent volunteers. Trustees/Management Committee Members are elected by the parents in the annual general meeting.

Organisational structure
The Management Committee meets 4-6 times a year to discuss any issues and to plan future developments.

Induction and training of new trustees
New Trustees/Management Committee Members are provided with an induction. This includes a meeting with the Pre-School manager (and/or the out-going committee member for whom they will replace) to familiarise themselves with their responsibilities and legal obligations to the charity, and a briefing on background information on the charity and other relevant documents.

The Chairperson is also sent on a safeguarding course.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05370156 (England and Wales)

Registered Charity number
1111808

Registered office
Danbury Pre-school at St.John's
Little Baddow Road
Danbury
Chelmsford
Essex
CM3 4NS

Trustees
Mrs G Austin Chairperson
Mrs A Coates
Ms A Davis (resigned 27.3.2023)
Mrs L Groves

Company Secretary
Mrs C Jones

Independent Examiner
ESW Chartered Accountants
162-164 High Street
Rayleigh
Essex
SS6 7BS

Approved by order of the board of trustees on 31st October 2023 and signed on its behalf by:





Mrs G Austin - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
DANBURY PRE-SCHOOL

Independent examiner's report to the trustees of Danbury Pre-School ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 5th April 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Mr S Cracknell FCA

ESW Chartered Accountants
162-164 High Street
Rayleigh
Essex
SS6 7BS

31st October 2023

DANBURY PRE-SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 5TH APRIL 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 945 4,385

Charitable activities 5
Charitable 164,032 165,534

Other trading activities 3 670 1,678
Investment income 4 184 11
Total 165,831 171,608

EXPENDITURE ON
Raising funds 890 400

Charitable activities 6
Charitable 151,352 167,071
Total 152,242 167,471

NET INCOME 13,589 4,137


RECONCILIATION OF FUNDS
Total funds brought forward 133,114 128,977

TOTAL FUNDS CARRIED FORWARD 146,703 133,114

DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156)

BALANCE SHEET
5TH APRIL 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 10 618 1,305

CURRENT ASSETS
Debtors 11 2,760 2,845
Cash at bank and in hand 144,197 136,795
146,957 139,640

CREDITORS
Amounts falling due within one year 12 (872 ) (7,831 )

NET CURRENT ASSETS 146,085 131,809

TOTAL ASSETS LESS CURRENT
LIABILITIES

146,703

133,114

NET ASSETS 146,703 133,114
FUNDS 13
Unrestricted funds 146,703 133,114
TOTAL FUNDS 146,703 133,114

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156)

BALANCE SHEET - continued
5TH APRIL 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 31st October 2023 and were signed on its behalf by:





G Austin - Trustee

DANBURY PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5TH APRIL 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - Straight line over 3 years
Computer equipment - Straight line over 3 years

Taxation
The charity is exempt from corporation 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.

2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 945 4,385


DANBURY PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5TH APRIL 2023

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 670 1,678

4. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 184 11

5. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Activity £    £   
Grants Charitable - 1,060
Fees Charitable 18,197 22,030
Funding Charitable 97,781 105,393
Uniform Charitable 394 126
Before and after school clubs Charitable 46,928 36,286
Milk rebate Charitable 732 639
164,032 165,534

6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs costs Totals
£    £    £   
Charitable 148,455 2,897 151,352

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 919 1,099

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5th April 2023 nor for the year ended 5th April 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 5th April 2023 nor for the year ended 5th April 2022.



DANBURY PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5TH APRIL 2023

9. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Support 1 1
Childcare 14 14
15 15

No employees received emoluments in excess of £60,000.

10. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 6th April 2022 7,334 4,580 11,914
Additions 57 175 232
At 5th April 2023 7,391 4,755 12,146
DEPRECIATION
At 6th April 2022 6,302 4,307 10,609
Charge for year 683 236 919
At 5th April 2023 6,985 4,543 11,528
NET BOOK VALUE
At 5th April 2023 406 212 618
At 5th April 2022 1,032 273 1,305

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,228 2,450
Other debtors 184 -
Prepayments and accrued income 348 395
2,760 2,845


DANBURY PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5TH APRIL 2023

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 382 409
Accruals and deferred income 490 7,422
872 7,831

13. MOVEMENT IN FUNDS
Net
movement At
At 6.4.22 in funds 5.4.23
£    £    £   
Unrestricted funds
General fund 133,114 13,589 146,703

TOTAL FUNDS 133,114 13,589 146,703

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 165,831 (152,242 ) 13,589

TOTAL FUNDS 165,831 (152,242 ) 13,589


Comparatives for movement in funds

Net
movement At
At 6.4.21 in funds 5.4.22
£    £    £   
Unrestricted funds
General fund 128,977 4,137 133,114

TOTAL FUNDS 128,977 4,137 133,114

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 171,608 (167,471 ) 4,137

TOTAL FUNDS 171,608 (167,471 ) 4,137

DANBURY PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5TH APRIL 2023

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 6.4.21 in funds 5.4.23
£    £    £   
Unrestricted funds
General fund 128,977 17,726 146,703

TOTAL FUNDS 128,977 17,726 146,703

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 337,439 (319,713 ) 17,726

TOTAL FUNDS 337,439 (319,713 ) 17,726

14. RELATED PARTY DISCLOSURES

The Management Committee considers there to be no ultimate controlling party. No Committee Member has a beneficial interest in the results of the charity.

During the year and previous year there were no transactions with related parties for Pre-School fees paid.