•* I CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1 August 2020 Period start date To 31 July 2021 Period end date Charity name: Holmes Chapol Community Preschool Charity registration number: 1017112 Objectives and Activities SORP referenr Summary of the purposes of the charily as set out in its overnin document Summary ofthe main activities in relation to those purposes for the public benefit, in particular, the activities, projects Of seNices identified in the accounts. Statement confiming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Pa¢a1.17 The aims of the Preschool are to enhance the development and education of children under statuto school a We offer appropriate play, education and care facilities {¢omplying with the Early Years Foundation Stsge> to children from 2 yèars old to school age withln the local area. Para 1.17 ar 1.19 Pars 1.78 The Trustses have had regard to the guidance issued by the Charity Commission on public benefit. Additional infomiation (optional) You ma choose to include further statements where relevant about.. SORP fftfewnf 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 Oth8r Achievements and Performance SORP raferance We have provided high quality preschool sessional care for 32 children throughout the year. Summary of the main achievemenls of the charity. identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefrts to society as a whole. Para 1.20 We continue to meet EYFS requirements and ensure our staff are trained to a good standard. We continue to oryanise regular covld safe fundraising event during the year and raise awaren￿$ of Preschool In the Community. We have maintained tho employment of 9 quallfied staff members, together with a cleaner and an administrator. Additional infomiatlon {optionall You ma choose to include further statements where relevant about.. Achievements against objectives set Para 1.41 Perf0rnan￿ of fundraising aclivities against objectives set P8r8 1.41 Investment perfomianc8 against objectives Para 1.41 Other Financial Review Review of the charity's financial position at the end of the period Para 1.21 The small dellclt thls yearwas due to various factors, such as increase in the natlonal living wage. whlch affected all of the staff salaries, additional expenditure on PPE due to the Covid pandemic, cost of first aid tralnlng whlch is rèfreshod ove ears etc. Holmès Chapel Communlty Preschool keeps some reserves which are designated to cover staff redundancy pay to repairlreplace our Current preschool buildin when the need arises. £22,288 Statement explaining the policy for holding resetves stating vthy they are held Para 1.22 Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.22 Para 1.22 Para 1.24 Para 1.23 Additional infomiatlon {optional) You ma choose to include further statements where reSevant about: The charity's principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.48 A description of the principal risks facing the charity Parn 1.46 Other Structure, Governance and Management Descripts'on of charity's trusts- Type of governing document Para 1.25 Constitution How is the charity constituted? Para 1.25 Communlty Commlttee run group 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 Par8 1.25 Members are elected at our AGM In October Addltional infonnation (optional You ma choose lo include further statements relevant about" Policies and prO￿dureS adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider ne￿Ork with which the charty works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Chari name Other name the chari uses istered charit number Charity's principal address Holmes Cha I Communit Preschool 1017112 clo Holmes Chapel Primary School, Middlewich Road, Holmes Chapel, Cheshire CW4 7EB Tfustee name Office Ilf any) Datsg actsd If not torwholè ear Name of ￿r¥on {or body) toa Int trustee Ifan Nigel Player Vicky Groves Dawn Cain&Bryant Nikki Michiels Katie Massey Laura Knightsbridge Heather Harris Joannè Matthews Joint Chairperson Joint Chairperson Jayne Paynter Kelly Galano Jo Ollier 10 From October 2020 From October 2020 11 12 13 14 15 16 17 18 19 20 rate trustees - names of the directors at the date the re Dlyector name ortwasa roved Name of trustees holding title to property belonging to the charity D•ts8 actsd If not forwhoje Trustee name 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 owm assets Additional inforniation loptional) Names and addTrsses of advisers (Optional infonnation) Type of Name Address advisor Name of chief exocutlve or names of sonlor staff members Ioptlonal infonnation Exemptions from disclosura Reason for non-disclosure of ke rsonnel details Other o tional inforniation Declarations The trustees declarè that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{s Full namels) Position leg Secretary, Chair, etc) Nigel Player Chairperson Date 17 May22 **----- Start of picture text -----**
Holmes Chapel Community Pre-School Charity No
(if any) 1017112
Annual accounts for the period
Period end
Period start date 01/08/2020 To date 31/07/2021
**----- End of picture text -----**
## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
500
-
-
500
2,500
5,768
-
-
5,768
1,176
79,472
-
-
79,472
77,316
6
-
6
43
-
-
-
-
-
-
-
-| |---|---| ||85,746
-
-
85,746
81,035| ||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
86,859
-
-
86,859
73,601| ||86,859
-
-
86,859
73,601| ||| ||1,113
-
-
-
1,113
-
7,434| ||-
-
-
-
-| ||1,113
-
-
-
1,113
-
7,434| ||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-| ||1,113
-
-
-
1,113
-
7,434| ||47,743
-
-
47,743
40,309| ||46,630
-
-
46,630
47,743| ||| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
2,464
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
2,464
-
-
- -|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||||||-
2,807
-
-| |||2,464|-|-
2,464|2,807| |||-
-
-
45,038|-
-
-
-|-
-
- -
-
-
-
45,038|| ||||||-
-
-
47,099| |||45,038|-|-
45,038|47,099| ||||||2,163| |||872|-|- 872|| ||||||| |||44,166|-|-
44,166|44,936| ||||||| |||46,630|-|**-**
46,630|47,743| ||||||-
-| |||-
-|-
-|- -
-
-|| ||||||| |||46,630|-|-
46,630|47,743| |||-
46,630|-|-
-
- 46,630
-|| ||||||-
-
47,743| |||46,630|-|-
46,630|47,743| |||Signature||Print Name|Date of
approval
dd/mm/yyyy| CC17a (Excel) 09/02/2022 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** 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 • and with*  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 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with*  Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that _**N/A**_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes*  * -Tick as appropriate No*  _**Please disclose: (i) the nature of the change in accounting policy;**_ **N/A** _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information;**_ **N/A** _**and**_ CC17a (Excel) 09/02/2022 3 _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **N/A** ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes*  * -Tick as appropriate No*  ## _**Please disclose:**_ **----- Start of picture text -----**
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or
N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or N/A
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). **----- Start of picture text -----**
Yes* 
* -Tick as appropriate
No* 
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
N/A
(iii) the amount of the correction at the beginning of the N/A
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel) 09/02/2022 4 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **----- Start of picture text -----**
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
**----- End of picture text -----**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 09/02/2022 5 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a



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| |---|---| |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
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| |---|---| **----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to   
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts - - - - -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 500 - - 500 2,500
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 500 - - 500 2,500
Charitable FUNDRAISING
activities: 5,768 - - 5,768 1,176
- - - - -
- - - - -
Other - - - - -
Total 5,768 - - 5,768 1,176
Other trading FEES/FUNDING
activities: 79,027 - - 79,027 73,362
UNIFORM SALES 445 - - 445 291
FURLOUGH SCHEME - - - - 3,663
Other - - - - -
Total 79,472 - - 79,472 77,316
Income from Interest income 6 - - 6 43
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 6 - - 6 43
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 85,746 - - 85,746 81,035
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel) 09/02/2022 9 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** **This year Description £ Government grant 1** - **Government grant 2** - **Government grant 3** - **Other** GRANT FOR PPE FROM TESCO 500 **Total** 500 **Last year Description £ Government grant 1** - **Government grant 2** - **Government grant 3** - **Other** CHESHIRE EAST GRANT 2,500 **Total** 2,500 **This year Last year** _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ **This year Last year** _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ CC17a (Excel) 09/02/2022 10 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** **----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities - - - - - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Rent/utilities, Maintenance, Phone 5,189 - - 5,189 3,540 - - 3,540
Ins, admin, Legal & Prof, s/ware, ads 3,413 - - 3,413 3,120 - - 3,120
Wages, Empr's Pension, training 69,442 - - 69,442 64,146 - - 64,146
Purchases,uniform,PPE,Depr'n,chgs,sundry 8,815 - - 8,815 2,795 - - 2,795
Total other expenditure 86,859 - - 86,859 73,601 - - 73,601
TOTAL EXPENDITURE 86,859 - - 86,859 73,601 - - 73,601
**----- End of picture text -----**
## **Other information:** ## **Analysis of expenditure on charitable activities** |Activity 2
Other
**Total**
**Activity or programme**
Activity 1|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
**This year**
**Last year**| |---|---| ||- - - -
- - - -| CC17a (Excel) 09/02/2022 11 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**

**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
312 312
- -
- -
- -| |---|---| CC17a (Excel) 09/02/2022 12 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**This year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
67,559 63,316
- -
823 713
- -| |---|---| ||68,382 64,029| ||| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**
**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**Number**
**Number**
- -
- -
- -
10 9
**TRUE**
**Number of employees**| |---|---| CC17a (Excel) 09/02/2022 13 **Total** 10 9 **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment Please state the legal authority or reason for making the payment** **This year Last year This year Last year** **----- Start of picture text -----**
This year Last year
£ £
Please state the amount of the payment (or value of any waiver of - -
a right to an asset)
**----- End of picture text -----**
## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ **----- Start of picture text -----**
This year Last year
£ £
Total amount of payment - -
The nature of the payment (cash, asset
etc.)
This year Last year
£ £
The extent of redundancy funding at the balance sheet date - -
Please state the accounting policy for any redundancy or
termination payments
**----- End of picture text -----**
CC17a (Excel) 09/02/2022 14 ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**£**
823
|**Last year**
**£**
713| |---|---|---| _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details** **Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 09/02/2022 15 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
**14.4 Impairment**
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
- -
- -
- -
- -
- -|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**
-
-
-
-
-|**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
5,285 5,285
273 273
- -
- -
- -| |---|---|---|---| ||- -|-|5,558 5,558| |||SL or RB
-
-
-
-
-|SL or RB
SL or RB
2,478 2,478
- -
616 616
- -
- -| ||- -|-|3,094 3,094| ||||| ||- -
- -|-
-|2,807 2,807
2,464 2,464| ||||**This year**
**Last year**| CC17a (Excel) 09/02/2022 16 |**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**|- -| |---|---| |**14.6 Other disclosures**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**This year**
**Last year**
**£**
**£**
- -
- -| |---|---| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 09/02/2022 17 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
450 126 - -
110 1,725 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**| |---|---| ||560
1,851
- -| ## **20.2 Deferred income** |**20.2 Deferred income**|| |---|---| |**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**| ||- -| CC17a (Excel) 09/02/2022 18 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**|| |---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
45,038
47,099
- -| ||45,038
47,099| CC17a (Excel) 09/02/2022 19 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
CAPITAL ACCOUNT UR 47,743 85,746 - 86,859 - - 46,630
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 47,743 85,746 - 86,859 - - 46,630
**----- End of picture text -----**
CC17a (Excel) 09/02/2022 20 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
CAPITAL ACCOUNT UR 40,309 81,035 - 73,601 - - 47,743
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 40,309 81,035 - 73,601 - - 47,743
**----- End of picture text -----**
CC17a (Excel) 09/02/2022 21 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**| |---|---| ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**| |---|---| ## **28.2 Trustees' expenses** CC17a (Excel) 09/02/2022 22 _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** **----- Start of picture text -----**
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** ## **There have been no related party transactions in the reporting period (True or False)** |||||||**Amounts**| |---|---|---|---|---|---|---| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**written off**
**during**
**reporting**
| |||||||**period**| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** **There have been no related party transactions in the reporting period (True or False)** |||||||**Amounts**| |---|---|---|---|---|---|---| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**written off**
**during**
**reporting**
| |||||||**period**| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 09/02/2022 23 (HARITY COMMISSION Independent examiner's report on the FOR ENGLAND AND WALES accounts Section A Independent Examiner's Report Report to the trusteesl members of HOLMES CHAPEL COMMUNifi PRE-SCHOOL On accounts forthe year ended 31.07.2021 Charity no (if any) 1017112 Set out on pages I report to the trustees on my examination of the accounts of the above chaiity {Ihe Trust.) for the year ended Responsibilities and basls of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance wtth the ￿qUIrementS of the Charities Act 2011 (Ihe Act"). I report in resFect of my examination of the Trust's accounts carried out under section 145 ofthe 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Chanty Commission under section 145{51(bl of the Acl. Independent examiner's statement I have completed my examination. I confim that no material matters have come to my attention in conneclion with the examination (other than that disclosed below ') which gives me cause to believe th8t in. any material respect.. the accounting records were not kept in accordance V*ith section 130 of the Chartties Act.. or the accounts did not accord wth the accounting records; or the acxounts did not comply with the applicable requirements conceming the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the acLounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no cOn￿rnS and have come across no other matters in connedion 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. . Pleas rds in the brackets if they do not apply. Signed: Date: aoo2 Name: T C SELFE Relevant professional qualification(s) or body (rfany): FCPA Address: 1 MIDDLEWICH ROAD, HOLMES CHAPEL, CW4 7EA IER Oct 2018 Section B Disclosure Only complete rfthe examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidan￿ for examiners). Give here brief details of any Items thatthe examiner wishès to disclose. IER Oct 2018