## **STURMINSTER MARSHALL PRE-SCHOOL**
## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED**
**31[st] AUGUST 2021**
## **Registered Charity Number: 1026037**
**Donohue Smith & Hartwell Ltd Suite 1a, 43 Fisherton Street, Salisbury, Wiltshire, SP2 7SU**
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Contents**
||Page|
|---|---|
|Chairperson's report|2|
|Legal and administrative details|3|
|Report of the Trustees|4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8|
|Detailed Statement of Financial Activities|12|
1
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Chairperson’s Report For the year ended 31[st] August 2021**
The chairperson welcomed everyone and thanked them for attending the meeting.
All previous committee members stood down from their posts and a new committee has been formed for the coming year.
The preschool returned in September following a period of closure due to Covid 19 and very few children wanting to attend. Numbers of children on roll were good and hours attended were high as there were several children attending for 30 hours per week funded. Staff caught up on any courses needed through virtual learning. Preschool staff and children managed to complete the year without any covid cases directly. Parents followed our Covid protection rules which was much appreciate by the staff here.
Activities involving parents such as Sports Day and the Christmas party all took place with staff and children but due to Covid safety concerns, parents were not invited. Fun was had by all.
Fundraising was also affected but we did manage to support the Christmas raffle and a Rainbow raffle to raise funds for both Preschool and First School.
At the end of the summer term, our apprentice Francesca Baveridge had completed her qualifications and left to embark on her journey to become a Norland nanny. I wish her every success with this. Jan Ladbrook completed her level 2 qualification.
2
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Legal and Administrative details For the year ended 31[st] August 2021**
**Registered Charity Number** 1026037
**Principle Address** Rear of First School 78 High Street Sturminster Marshall Wimborne Dorset BH21 4AY
**Independent Examiner** Mrs C Smith FCCA Donohue Smith & Hartwell Ltd Suite 1a 43 Fisherton Street Salisbury Wiltshire SP2 7SU
**Trustees**
The following acted as Trustees during the period:
Mr D Watt Mrs V Cannon Mrs L Warrener Mrs N Charman Mrs K Reynolds Mrs R Hergest Mrs C Hinks Miss S Clark Miss A Clark Miss C Wells Mrs D Purtill
3
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Report of the Trustees For the year ended 31[st] August 2021**
The trustees present their report with the financial statements of the charity for the year ended 31[st] August 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2015.
## **Governing document**
The charity is governed by a constitution, adopted 23[rd] February 1993.
## **Recruitment and appointment of new trustees**
New trustees are appointed by current trustees.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **Objectives and aims**
To enhance the development and education of children below statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
Approved by the Trustees on ……………………………………
And signed on their behalf by ……………………………………………….. Mr D Watt
4
## **Independent Examiners Report to the Trustees of STURMINSTER MARSHALL PRE-SCHOOL**
I report on the accounts for the year ended 31[st] August 2021, which are set out on pages 8 to 16
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
- It is my responsibility to:
- examine the accounts (under section 145 of the Charities Act
- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and
- - 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 the 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 our examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the Charities Act;
- 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.
Signed ………………………………… Date ………………
Donohue Smith & Hartwell Ltd
5
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Statement of Financial Activities For the year ended 31[st] August 2021**
|Notes
**Incoming resources**
**Incoming resources from generated**
**funds**
Voluntary income
Activities for generating funds
2
HMRC JRS grants
Grants
**Total incoming resources**
**Resources Expended**
**Charitable activities**
Charitable activities
Governance costs
**Net incoming/outgoing**
**resources**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|Unrestricted
funds
£
328
87,017
-
-
87,344
85,796
750
86,546
799
72,552
73,351|Restricted
funds
£
-
-
-
-
-
-
-
-
-
-|2021
2020
Total
total
funds
funds
£
£
328
159
87,017
85,682
-
6,487
-
-
87,344
92,328
85,796
84,318
750
570
86,546
84,888
799
7,439
72,552
65,113
73,351
72,552|
|---|---|---|---|
6
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Balance Sheet At 31[st] August 2021**
|Unrestricted
funds
Notes
£
**Fixed Assets**
Tangible asses
5
10,316
**Current Assets**
Cash at bank
66,835
Prepayments
257
**Creditors**
Amounts falling due within one year
6
(4,057)
**Net current assets**
63,035
**Total assets less current**
73,351
**liabilities**
**Creditors**
Amounts falling due after more
7
than one year
-
**Net assets**
73,351
**Funds**
Unrestricted funds
Restricted funds
**Total funds**|Restricted
funds
£
146,023
-
-
146,023
(146,023)
-|2021
2020
Total
total
funds
funds
£
£
156,339
156,339
66,835
73,644
257
175
(4,057)
(11,582)
63,035
62,237
219,374
218,575
(146,023)
(146,023)
73,351
72,552
73,351
72,552
-
73,351
72,552|
|---|---|---|
The financial statements were approved by the Trustees on………………………………and were signed on their behalf by:
………………………………………… Mr D Watt - Chairperson
7
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of accounting**
The Financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102), effective from 1st January 2015
## **Cash flow**
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 102: Section 7 Cash Flow Statements 7.1b.
## **Incoming resources**
All incoming resources becoming available to the charity during the year are included when there is a certainty of receipt.
## **Resources Expended**
Charitable expenditure includes costs associated with particular projects in furtherance of the charity's objects.
Support costs comprise expenditure incurred in support of charitable activities and include an appropriate proportion of overheads.
Governance costs include all expenditure that is not directly related to the charitable activity. This includes trustees expenses and accountancy fees.
## **Taxation**
No Corporation Tax is provided for, as Sturminster Marshall Pre-School, being a charity, is exempt. Subject to confirmation of the exception to corporation tax.
## **Funds accounting**
General funds are unrestricted funds available for use at the discretion of the trustees in furtherance of the general activities of the charity and which have not been designated for other purposes.
Restricted funds are funds whose purpose has been restricted by donors making donations to the charity.
8
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2021**
## **2. ACTIVITIES FOR GENERATING FUNDS**
|Fundraising income
Early year payments
Pre-School fees
Mother and toddler fees
Uniform sales
Other income|2021
2020
£
£
765
2,877
69,169
61,926
14,977
17,283
-
-
244
52
1,862
3,544
87,017
85,682|
|---|---|
## **3. TRUSTEES’ REMUNERATION AND BENEFITS**
There were no trustees’ remuneration or other benefits for the year ended 31[st] August 2021 nor for the year ended 31[st] August 2020
## **Trustees’ Expenses**
There were no trustees’ expenses paid for the year ended 31[st] August 2021 nor for the year ended 31[st] August 2020.
## **4. STAFF COSTS**
|Wages and salaries|2021
2020
£
£
65,874
59,625|
|---|---|
9
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2021**
## **5. TANGIBLE FIXED ASSETS**
|**COST**
Cost brought forward
Additions
**NET BOOK VALUE**
At 31st August 2020
At 31st August 2019|Freehold
property
£
156,339
-|
|---|---|
||156,339|
||156,339|
||156,339|
## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors|2021
2020
£
£
4,057
11,582|
|---|---|
## **7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
|Other creditors|2021
2020
£
£
146,023
146,023|
|---|---|
10
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Notes to the Financial Statements For the year ended 31[st] August 2021**
||At|movement|At||
|---|---|---|---|---|
||1st Sept 2020|in funds|31st Aug|2021|
||£|£|£||
|**Unrestricted funds**|||||
|General fund|72,552|799|73,351||
|**Total funds**|72,552|799|73,351||
|Net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Movement||
||resources|expended|in funds||
||£|£|£||
|**Unrestricted funds**|||||
|General fund|87,344|(86,546)||799|
|**Restricted funds**|||||
|Grants|-|-||-|
|**Total funds**|87,344|(86,546)||799|
11
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Detailed statement of Financial Activities For the year ended 31[st] August 2021**
|**Incoming resources**
**Voluntary income**
Gifts
**Activities for generating funds**
Fundraising income
Early year payments
Pre-School fees
Mother and toddler fees
Uniform sales
HMRC JRS grants
Other income
**Total incoming resources**
**Resources Expended**
**Governance costs**
Accountancy
**Support costs**
Wages
Insurance
Light and heat
Telephone
Sundries
Fire equipment
Carried forward|2021
£
328
328
765
69,169
14,977
-
244
-
1,862
87,017
87,344
750
750
65,874
2,647
749
433
897
-
70,599|2020
£
159|
|---|---|---|
|||159
2,877
61,926
17,283
-
52
6,487
3,544|
|||92,169|
|||92,328
570|
|||570
59,625
2,697
786
822
432
-
64,362|
12
## **STURMINSTER MARSHALL PRE-SCHOOL**
## **Detailed statement of Financial Activities For the year ended 31[st] August 2021**
|2021
£
**Support costs**
Brought forward
70,599
Maintenance
10,073
Cleaning and supplies
623
Books and office supplies
488
Uniforms
761
Subscriptions
788
Training courses
479
Resources and food
939
Outings
-
Fund raising expenses
-
Equipment
1,046
Bank charges
-
85,796
**Total resources expended**
85,796
**Net (Expenditure)/income**
799|2020
£
64,362
10,842
750
421
231
590
504
1,058
-
302
5,260
-|
|---|---|
||84,318
84,318|
||7,439|
-
13