REGISTERED COMPANY NUMBER: 02722773 (England and Wales)
REGISTERED CHARITY NUMBER: 1012711
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
FOR
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
|
|
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 |
Detailed Statement of Financial Activities |
|
12 |
|
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2020
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended30September2020.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Toprovidethenecessaryfacilitiesforthedailycare,recreationandeducationofchildrenduringoutofschool hours
and holiday.
To advance the education and training of persons providing such care, education and recreational facilities.
FINANCIAL REVIEW
Reserves policy
Thetrusteeshaveconsidered,inlinewithCharityCommissionguidelines,whattheirreserverequirementsare and
have set a policy which reflects there wish to maintain their activities.
The total capital and reserves at 30 September 2020 £30,016 (2019 - £32,01)
Thetrusteesconsidertheaboveresourcestobesufficienttosupportandmaintainthecharity'sprogramme of
services.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02722773 (England and Wales)
Registered Charity number
1012711
Registered office
SOS Portacabin
Daisy Road
Brighouse
HD6 3SX
Trustees
L C Coverley Director
L M Jones Director
K L Horan Director
S M Wylie Project manager
Company Secretary
Independent Examiner
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
Page 1
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2020
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................................
L C Coverley - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
Independent examiner's report to the trustees of Brighouse School's Out Scheme for Parents & Employers ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
30 September 2020.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompaniesAct 2006
('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe 2006
Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity's accounts
ascarriedoutundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith 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)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
Date: .............................................
Page 3
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2020
2020
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Fees
74,697
EXPENDITURE ON
Charitable activities
Total activities costs
77,482
NET INCOME/(EXPENDITURE)
(2,785)
RECONCILIATION OF FUNDS
Total funds brought forward
32,801
TOTAL FUNDS CARRIED FORWARD
30,016 |
2019
Total
funds
£
79,832
71,667 |
|
8,165
24,636 |
|
32,801 |
The notes form part of these financial statements
Page 4
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
BALANCE SHEET 30 SEPTEMBER 2020
2020
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
1,249
CURRENT ASSETS
Debtors
8
3,006
Cash at bank and in hand
32,632
35,638
CREDITORS
Amounts falling due within one year
9
(6,871)
NET CURRENT ASSETS
28,767
TOTAL ASSETS LESS CURRENT
LIABILITIES
30,016
NET ASSETS
30,016
FUNDS
10
Unrestricted funds
30,016
TOTAL FUNDS
30,016 |
2019
Total
funds
£
1,387
5,501
26,399
31,900
(486)
31,414
32,801
32,801
32,801
32,801 |
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006for the
year ended 30 September 2020.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 September 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)ensuringthatthecharitablecompanykeepsaccountingrecordsthatcomplywithSections386and387 of
the Companies Act 2006 and
(b)preparingfinancialstatementswhichgiveatrueandfairviewofthestateofaffairsofthe charitable
companyasattheendofeachfinancialyearandofitssurplusordeficitforeachfinancialyear in
accordancewiththerequirementsofSections394and395andwhichotherwisecomplywith the
requirementsoftheCompaniesAct2006relatingtofinancialstatements,sofarasapplicableto the
charitable company.
The notes form part of these financial statements
continued...
Page 5
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
BALANCE SHEET - continued 30 SEPTEMBER 2020
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
S M Wylie - Trustee
The notes form part of these financial statements
Page 6
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102, have
beenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
FinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1 January
2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUK and
RepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunder the
historical cost convention.
ThefinancialstatementsarepresentedinSterlingwhichisthefunctionalcurrencyofthecompany and
rounded to the nearest £.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonan accruals
basisandhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Where costs
cannotbedirectlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesona basis
consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoverits estimated
useful life.
Fixtures and fittings
- 10% on reducing balance
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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
continued...
Page 7
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2020
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
2020 |
2019 |
|
£ |
£ |
Depreciation - owned assets |
138 |
154 |
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30September2020norfor the
year ended 30 September 2019.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended30September2020norfortheyear ended
30 September 2019.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
5.
Child care staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Charitable activities
Fees
EXPENDITURE ON
Charitable activities
Total activities costs
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
2020
2019
5
5
Unrestricted
fund
£
79,832
71,667
8,165
24,636
32,801 |
|
|
continued...
Page 8
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2020
6. DONATED SERVES AND FACULTIES
DuringtheyearCresswellsCharteredaccountants,donatedtheirservicesatavalueof£1,500.These fees
are not shown in these accounts.
7. TANGIBLE FIXED ASSETS
COST
At 1 October 2019 and 30 September 2020
DEPRECIATION
At 1 October 2019
Charge for year
At 30 September 2020
NET BOOK VALUE
At 30 September 2020
At 30 September 2019
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS |
Fixtures
and
fittings
£
11,814
10,427
138
10,565
1,249
1,387
2020
2019
£
£
3,006
5,501
2020
2019
£
£
4,841
486
2,030
-
6,871
486
Net
At
movement
At
1.10.19
in funds
30.9.20
£
£
£
32,801
(2,785)
30,016
32,801
(2,785)
30,016 |
Fixtures
and
fittings
£
11,814 |
Fixtures
and
fittings
£
11,814 |
|
|
10,427
138 |
|
|
|
10,565 |
|
|
|
|
1,249 |
|
|
|
1,387 |
|
|
|
2019
£
5,501 |
|
|
|
2019
£
486
- |
|
|
|
486 |
|
|
30,016 |
|
8.
9.
10. MOVEMENT IN FUNDS
continued...
Page 9
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2020
10. 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 |
74,697 |
(77,482) |
(2,785) |
TOTAL FUNDS |
74,697 |
(77,482) |
(2,785) |
Comparatives for movement in funds
|
|
Net |
|
|
At |
movement |
At |
|
1.10.18 |
in funds |
30.9.19 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
24,636 |
8,165 |
32,801 |
TOTAL FUNDS |
24,636 |
8,165 |
32,801 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
79,832 |
(71,667) |
8,165 |
TOTAL FUNDS |
79,832 |
(71,667) |
8,165 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Net
At
movement
At
1.10.18
in funds
30.9.20
£
£
£
24,636
5,380
30,016
24,636
5,380
30,016 |
Net
At
movement
At
1.10.18
in funds
30.9.20
£
£
£
24,636
5,380
30,016
24,636
5,380
30,016 |
|
|
30,016 |
continued...
Page 10
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2020
10. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
154,529 |
(149,149) |
5,380 |
TOTAL FUNDS |
154,529 |
(149,149) |
5,380 |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2020.
Page 11
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2020
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2020 |
|
|
|
2020 |
2019 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Charitable activities |
|
|
Fees |
74,697 |
79,832 |
Total incoming resources |
74,697 |
79,832 |
EXPENDITURE |
|
|
Charitable activities |
|
|
Wages |
63,371 |
56,836 |
Provision of childcare |
3,641 |
7,516 |
Fixtures and fittings |
138 |
154 |
|
67,150 |
64,506 |
Support costs |
|
|
Management |
|
|
Rates and water |
116 |
279 |
Insurance |
2,179 |
2,297 |
Light and heat |
252 |
252 |
Repairs and maintenance |
4,697 |
1,037 |
Office Expenses |
1,542 |
1,384 |
|
8,786 |
5,249 |
Finance |
|
|
Bank charges |
189 |
165 |
Other |
|
|
Sundries |
1,357 |
1,747 |
Total resources expended |
77,482 |
71,667 |
Net (expenditure)/income |
(2,785) |
8,165 |
This page does not form part of the statutory financial statements
Page 12