IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082634652022-12-31082634652023-12-31082634652023-01-012023-12-31082634652021-12-31082634652022-01-012022-12-31082634652022-12-3108263465ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3108263465ns15:PoundSterling2023-01-012023-12-3108263465ns11:FRS1022023-01-012023-12-3108263465ns11:IndependentExaminationCharity2023-01-012023-12-3108263465ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3108263465ns11:FullAccounts2023-01-012023-12-3108263465ns11:CharitiesSORP2023-01-012023-12-3108263465ns16:EnglandWales2023-01-012023-12-3108263465ns11:RegisteredOffice2023-01-012023-12-3108263465ns0:Trustee32023-01-012023-12-3108263465ns0:Trustee22023-01-012023-12-3108263465ns0:Trustee42023-01-012023-12-3108263465ns0:Trustee12023-01-012023-12-3108263465ns0:Trustee52023-01-012023-12-3108263465ns0:Trustee62023-01-012023-12-3108263465ns0:Trustee72023-01-012023-12-3108263465ns10:WithinOneYear2023-12-3108263465ns10:WithinOneYear2022-12-3108263465ns0:TotalUnrestrictedFunds2023-12-310826346522023-01-012023-12-310826346542023-01-012023-12-310826346542022-01-012022-12-31
REGISTERED COMPANY NUMBER: 08263465 (England and Wales)
REGISTERED CHARITY NUMBER: 1150078












REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

POPPETS PRE-SCHOOL (LITTLE WAKERING)

POPPETS PRE-SCHOOL (LITTLE WAKERING)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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

POPPETS PRE-SCHOOL (LITTLE WAKERING) (REGISTERED NUMBER: 08263465)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 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 31 December 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 objectives of the pre-school are 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:

1) 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, means or ability;
2) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs;
3) Instigating and adhering to and furthering the aims and objects of the Preschool Learning Alliance.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08263465 (England and Wales)

Registered Charity number
1150078

Registered office
Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA

Trustees
Mrs C Smith
Mrs N H Aruvera
Mrs H Bartlett (resigned 31.5.23)
Mrs S Sutton
Mrs C Evans
Mrs C Dudbridge
Mrs A Freeman (appointed 1.5.23)

Independent Examiner
C Exeter
Segrave & Partners LLP
Chartered Accountants
Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA

Approved by order of the board of trustees on 31 May 2024 and signed on its behalf by:

POPPETS PRE-SCHOOL (LITTLE WAKERING) (REGISTERED NUMBER: 08263465)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023






Mrs S Sutton - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
POPPETS PRE-SCHOOL (LITTLE WAKERING)

Independent examiner's report to the trustees of Poppets Pre-School (Little Wakering) ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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.








C Exeter

Segrave & Partners LLP
Chartered Accountants
Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA

31 May 2024

POPPETS PRE-SCHOOL (LITTLE WAKERING)

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Grants 45,215 48,971

Other trading activities 2 27,929 13,824
Investment income 3 - 1
Total 73,144 62,796

EXPENDITURE ON
Raising funds 4 74,016 46,952


NET INCOME/(EXPENDITURE) (872 ) 15,844


RECONCILIATION OF FUNDS
Total funds brought forward 1,813 (14,031 )

TOTAL FUNDS CARRIED FORWARD 941 1,813

POPPETS PRE-SCHOOL (LITTLE WAKERING) (REGISTERED NUMBER: 08263465)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 8 553 830
Cash at bank and in hand 2,114 8,048
2,667 8,878

CREDITORS
Amounts falling due within one year 9 (1,726 ) (7,065 )

NET CURRENT ASSETS 941 1,813

TOTAL ASSETS LESS CURRENT
LIABILITIES

941

1,813

NET ASSETS 941 1,813
FUNDS 11
Unrestricted funds 941 1,813
TOTAL FUNDS 941 1,813

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.


POPPETS PRE-SCHOOL (LITTLE WAKERING) (REGISTERED NUMBER: 08263465)

BALANCE SHEET - continued
31 DECEMBER 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 31 May 2024 and were signed on its behalf by:





S Sutton - Trustee





N H Aruvera - Trustee

POPPETS PRE-SCHOOL (LITTLE WAKERING)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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.

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. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Playgroup fees 27,929 13,824

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest - 1


POPPETS PRE-SCHOOL (LITTLE WAKERING)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. RAISING FUNDS

Costs of generating income
2023 2022
£    £   
Staff costs 60,463 45,483
Rent, rates, heating & lighting 5,839 (4,178 )
Telephone 322 249
Repairs & maintenance 1,134 946
Toys & sundry equipment 795 591
Parties & special events 80 28
General running expenses 1,617 1,048
Support costs 3,766 2,785
74,016 46,952

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.


6. STAFF COSTS

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

2023 2022
Pre-school staff 5 4

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

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Grants 48,971

Other trading activities 13,824
Investment income 1
Total 62,796

EXPENDITURE ON
Raising funds 46,952


NET INCOME 15,844


POPPETS PRE-SCHOOL (LITTLE WAKERING)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   

RECONCILIATION OF FUNDS
Total funds brought forward (14,031 )

TOTAL FUNDS CARRIED FORWARD 1,813

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments 553 830

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 900
Social security and other taxes (1,486 ) (113 )
Net wages - 96
Other creditors 2,612 5,612
Accrued expenses 600 570
1,726 7,065

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2023 2022
£    £   
Within one year 3,600 3,600

11. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 1,813 (872 ) 941

TOTAL FUNDS 1,813 (872 ) 941

POPPETS PRE-SCHOOL (LITTLE WAKERING)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

11. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 73,144 (74,016 ) (872 )

TOTAL FUNDS 73,144 (74,016 ) (872 )


Comparatives for movement in funds

Net
movement At
At 1.1.22 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund (14,031 ) 15,844 1,813

TOTAL FUNDS (14,031 ) 15,844 1,813

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 62,796 (46,952 ) 15,844

TOTAL FUNDS 62,796 (46,952 ) 15,844

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

Net
movement At
At 1.1.22 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund (14,031 ) 14,972 941

TOTAL FUNDS (14,031 ) 14,972 941

POPPETS PRE-SCHOOL (LITTLE WAKERING)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

11. MOVEMENT IN FUNDS - continued

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 135,940 (120,968 ) 14,972

TOTAL FUNDS 135,940 (120,968 ) 14,972

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.