St Michael's Extended School
Charity number 1019788
Annual Report and Financial Statements for the year ending 31 August 2024
St Michael's Extended School
Annual Report and Financial Statements for the year ending 31 August 2024
| 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
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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, pre-school and after-school club.
Independent examiner
on behalf of:
Greater Merseyside Community Accountancy Service
St Marie's Lugsdale Road Widnes WA8 6DB
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St Michael's Extended School
Independent examiner's report on the accounts of
St Michael's Extended School for the year ended 31 August 2024
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
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St Michael's Extended School
Statement of Financial Activities for the year ended 31 August 2024
| Notes 2024 Unrestricted funds £ Receipts Fees 26,488 Bank Interest received 2,226 Other Income (2) 10,230 Total receipts 38,944 Payments Salaries and NICs (3) 29,376 Payroll Costs 659 Training 122 Insurance 1,009 Fees 46 Recruitment 130 Repairs & Renewals - Uniforms - Resources 7,487 Telephone & Postage 582 Accountancy 225 Donation 184 Other expenses 390 Total payments 40,210 Net receipts / (payments) (1,266) Cash fund balances brought forward 64,191 Cash fund balances carried forward 62,926 |
2024 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - |
2024 Total funds £ 26,488 2,226 10,230 38,944 29,376 659 122 1,009 46 130 - - 7,487 582 225 184 390 40,210 (1,266) 64,191 62,926 |
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 |
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St Michael's Extended School
Balance sheet
as at 31 August 2024
| 2024 Unrestricted Fixed Assets £ Tangible Assets (5) - Total fixed assets - Current Assets Debtors and prepayments (6) - Cash at bank and in hand (7) 62,926 Total current assets 62,926 Current liabilities: amounts falling due within one year Creditors and accruals (8) - Total current liabilities - Net current assets / (liabilities) 62,926 Total assets less current liabilities 62,926 Creditors: amounts falling due after one year - Net assets 62,926 Funds Restricted Funds Unrestricted funds 62,926 Total Funds 62,926 |
2024 Restricted £ - - - - - - - - - - - - |
2024 Total £ - - - 62,926 62,926 - - 62,926 62,926 62,926 - 62,926 62,926 |
2023 Total £ - |
|---|---|---|---|
| - | |||
| - 64,191 |
|||
| 64,191 | |||
| - | |||
| - | |||
| 64,191 | |||
| 64,191 | |||
| 64,191 | |||
| - 64,191 |
|||
| 64,191 |
The financial statements were approved at a meeting of the trustees held on and signed on its behalf by:
Chairperson
Treasurer
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St Michael's Extended School
Notes to the accounts for the year ending 31 August 2024
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.
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St Michael's Extended School
Notes to the accounts continued
for the year ending 31 August 2024
| 2 Other Incoming Resources Local Authority Funding Dfe Funding Trips & Snacks Cashback Donations 3 Staff costs and numbers Gross salaries Other wages Pension |
2024 Unrestricted funds £ 10,223 - - 7 - 10,230 |
2024 Restricted funds £ - - - - - - |
2024 Total funds £ 10,223 - - 7 - 10,230 2024 £ 28,395 847 134 29,376 |
2023 Total funds £ 72,188 1,500 821 185 |
|---|---|---|---|---|
| 74,694 | ||||
| 2023 £ 68,320 9,216 793 |
||||
| 78,329 |
The average number of employees during the year was 1.25
4 Trustee remuneration and expenses
During the period no trustee received remuneration (2023: 0)
5 Related party transactions
There were no related party transactions to report during the accounting period.
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