2023-08-31-accounts - St. Michael's Extended School

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St Michael's Extended School

Charity number 1019788

Annual Report and Financial Statements

for the year ending 31 August 2023

St Michael's Extended School

Annual Report and Financial Statements for the year ending 31 August 2023

Contents	Page
Trustees' report	2
Examiner's report	3
Receipts and payments account	4
Statement of assets and liabilities	5
Notes to the accounts	6, 7

Prepared by the Greater Merseyside Community Accountancy Service

St Michael's Extended School

Trustees' report

The Trustees during the year were: Name

Position

Gaynor Fanning Lisa Edinborough Paul Forbes

The Nursery Manager of the charity during the year was Jenny Lyons

Method of appointment

Election annually by AGM, or interim appointment by trustees until next AGM.

Principal address Contact address St Michael's Catholic Primary School 6 Hanley Road St Michael's Road Widnes Ditton, Widnes, WA8 8TD WA8 8EL

Principal address

Bankers

Yorkshire Bank Albert Road Widnes WA8 6JG

Governing document

Constitution adopted 3 December 1992 as amended 9 July 2003 and 11 April 2005.

Registration history

Registered 7 April 1993

Objects of the organisation

To enhance the development, education and care of children from ages 3-11 years by;

Offering appropriate play facilities and, together with the rights 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 regardless of race, culture, religion or means;

Encouraging the study of the needs of such children and their families and promoting public interest and recognition or such needs in the local area.

Activities

Providing private and voluntary sector care and education facilities for children aged 3-11 which forms St Michael's Extended School. These facilities include a breakfast club, preschool and after-school club.

Independent examiner

on behalf of:

Greater Merseyside Community Accountancy Service

St Marie's Lugsdale Road Widnes WA8 6DB

St Michael's Extended School

Independent examiner's report on the accounts of

St Michael's Extended School for the year ended 31 August 2023

I report on the accounts of the charity set out on pages 4 to 7

Respective responsibilities of the Management Committee and the examiner

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the Charities Act) does not apply and that an independent examination is needed.

It is my responsibility to:

q examine the accounts under section 145 of the Charities Act;

q to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5)(b) of the Charities Act: and

q to state whether particular matters have come to my attention.

Basis of Independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in, any material respect, the requirements:

q to keep accounting records in accordance with section 130 of the Act; and

q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jane Williams MAAT Greater Merseyside Community Accountancy Service St Marie's Lugsdale Road Widnes WA8 6DB

Statement of Financial Activities for the year ended 31 August 2023

St Michael's Extended School

Notes 2023 Unrestricted funds £ Receipts Fees 36,979 Bank Interest received 2,094 Other Income (2) 74,694 Total receipts 113,767 Payments Salaries and NICs (3) 78,329 Payroll Costs - Training - Insurance 505 Fees 1,058 Recruitment 125 Repairs & Renewals 181 Uniforms 27 Consultancy - Resources 11,155 Telephone & Postage 376 Accountancy 270 Donation 50 Other expenses - Total payments 92,076 Net receipts / (payments) 21,690 Cash fund balances brought forward 42,501 Cash fund balances carried forward 64,191	2023 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - -	2023 Total funds £ 36,979 2,094 74,694 113,767 78,329 - - 505 1,058 125 181 27 - 11,155 376 270 50 - 92,076 21,690 42,501 64,191	2022 Total funds £ 31,917 195 69,435
			101,547
			52,156 271 500 529 - - 4,477 - 3,175 18,904 - 180 - 180
			80,372
			21,175 21,326
			42,501

St Michael's Extended School

Balance sheet

as at 31 August 2023

2023 Unrestricted Fixed Assets £ Tangible Assets (5) - Total fixed assets - Current Assets Debtors and prepayments (6) - Cash at bank and in hand (7) 64,191 Total current assets 64,191 Current liabilities: amounts falling due within one year Creditors and accruals (8) - Total current liabilities - Net current assets / (liabilities) 64,191 Total assets less current liabilities 64,191 Creditors: amounts falling due after one year - Net assets 64,191 Funds Restricted Funds Unrestricted funds 64,191 Total Funds 64,191	2023 Restricted £ - - - - - - - - - - - -	2023 Total £ - - - 64,191 64,191 - - 64,191 64,191 64,191 - 64,191 64,191	2022 Total £ -
			-
			- 42,501
			42,501
			-
			-

			42,501

			42,501



			42,501
			- 42,501
			42,501

The financial statements were approved at a meeting of the trustees held on and signed on its behalf by:

Chairperson

Treasurer

St Michael's Extended School

Notes to the accounts

for the year ending 31 August 2023

1 Accounting Policies

a Basis of accounting

The Trustees have taken advantage of section 144 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

b Taxation

As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

The charity is not registered with the Gift Aid Scheme.

c Fund accounting

Funds held by the charity are either:

Unrestricted general funds

These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds

These are funds that 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.

Designated funds

These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

d Policy on Reserves

Sufficient reserves are retained to cover the costs of an orderly closedown should the funding not continue, principally staff redundancy costs, with a margin to cover short-term fluctuations in cash flow and unforeseen expenditure.

St Michael's Extended School

Notes to the accounts continued

for the year ending 31 August 2023

2 Other Incoming Resources Local Authority Funding Dfe Funding Trips & Snacks Donations 3 Staff costs and numbers Gross salaries Other wages Pension	2023 Unrestricted funds £ 72,188 1,500 821 185 74,694	2023 Restricted funds £ - - - - -	2023 Total funds £ 72,188 1,500 821 185 74,694 2023 £ 68,320 9,216 793 78,329	2022 Total funds £ 67,211 - 1,862 362
				69,435
				2022 £ 45,048 6,938 171
				52,156

The average number of employees during the year was 1.25

4 Trustee remuneration and expenses

During the period no trustee received remuneration (2021: 0)

5 Related party transactions

There were no related party transactions to report during the accounting period.