| Pages | |
|---|---|
| Trustees'AnnualReport | 2to5 |
| lndependentExaminer's Report | 6 |
| StatementofFinancialActivities | 7 |
| Balance Sheet | 8 |
| Notesto theAccounts | 9to15 |
| Detailed StatementofFinancialActivities | 1.6to17 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Totalfunds | ||
| 2022 | 2022 | 2021 | ||
| Notes | E | E | f | |
| lncome andendowments | ||||
| from: | ||||
| Donations andlegacies | 3 | 520 | 520 | 569 |
| Charitable activities | 4 | L40 | L40 | L42 |
| Othertradingactivities | 5 | 132,350 | 132,350 | t46,LO2 |
| Other | 6 | 8,!21 | ||
| Total | 133,010 133,010154,934 | |||
| Expenditure on: | ||||
| Other | 7 | L38,769 L3g,76g144,194 | ||
| Total | 138,7691.38,7691,44,L94 | |||
| Net gainson investments | ||||
| Net(expenditure)/income | 8 | (s,7se) (s,7se)10,740 | ||
| Transfersbetween funds | ||||
| Net (expenditure)/income beforeothergains/(losses) |
(s,7se) (s,7s9)10,740 | |||
| Othergainsandlosses | ||||
| Netmovementin funds | (s,7s9) (s,7s9)10,740 | |||
| Reconciliation of funds: | ||||
| Total funds broughtforward | 36t,722 | 36t,722 | 350,9g2 |
|
| Total funds carriedforward | 355,963 355,96336L,722 |
| Charity Hotr"St6SZ4 | |||
|---|---|---|---|
| , | 3032 | :ati"dl- | |
| t | g | ||
| FiNedassets | |||
| Tangibieassets | LS | 383,4:S | 3S4,404 |
| Currentassets | 3S3,4?0 | 34,44 | |
| Cashatbank and inl"land | 52,S43 | 57,619 | |
| firedi{ors: Arncuntfa*lingdur withinGreyear hEet{urrefltassets |
53,&43 tssoi 5?,543 |
sl$38 {30si 57,31& |
|
| lf"etalas:ets{esssurre*ttriabi}ities ,{etassets excEuding pemsion assatortiabi!fu |
355,953 355.SS3 |
361,732 363,7I2 |
|
| Totalmetassets | rl!% | 35S,s$3 | 361,7?: |
| Thefunds*Sthecharltg | |||
| &e$trlctedfurld$ | L: | ||
| {Jilrestr;cted f&nds | |||
| Seneralfunds | 355,S63 | 361,7e2 | |
| 355,363 | 361"732 | ||
| R**enres | |||
| 12 | |||
| Totalfunds | |||
| 355,963 | 36:",7?? | ||
| Apprcvedhythetrilsteeroni4May20?i |
| last yearandno cha | nges have been madetoaccountsforprevious years. |
|---|---|
| Fundaccounting | |
| Unrestricted funds | These are availableforuseatthediscretionofthe trusteesinfurtheranceofthe |
| general objects ofthecharity. | |
| Designatedfunds | These areunrestricted funds earmarkedbythe trusteesforparticularpurposes. |
| Revaluationfunds | These areunrestricted funds which includearevaluationreserverepresentingthe |
| restatementofinvestmentassetsattheirmarketvalues. | |
| Restrictedfunds | These are availableforusesubjecttorestrictions imposedbythedonororthrough |
| terms ofan appeal. | |
| lncome | |
| Recognitionof | lncomeisincludedinthe StatementofFinancialActivities (SoFA)whenthecharity |
| income | becomesentitled to,andvirtuallycertaintoreceive,theincomeandtheamountof |
| theincomecan be measuredwithsufficient reliability. | |
| lncomewithrelated | whereincomehasrelated expendituretheincome and related expenditureis |
| expenditure | reportedgrossintheSoFA. |
| Donationsand | voluntaryincome receivedby wayof grants, donationsandgiftsisincludedinthe |
| legacies | theSoFAwhen receivableandonly when the Charityhasunconditionalentitlement |
| to theincome. | |
| Tax reclaims on | lncomefromtaxreclaimsisincludedintheSoFAatthesametimeasthe |
| donationsandgifts | gift/donation towhichitrelates. |
| Donatedservices | These areonly included in income(withanequivalent amountinexpenditure) |
| andfacilities | wherethebenefitto theCharityisreasonably quantifiable, measurableand |
| material. | |
| Volunteerhelp | Thevalue ofanyvolunteerhelp receivedisnot includedintheaccounts. |
| lnvestmentincome | Thisisincludedintheaccountswhenreceivable. |
| Gains/(losses)on | This includes any gainorlossresultingfromrevaluing investmentstomarketvalue |
| revaluation of fixed | attheendof theyear. |
| assets | |
| Gains/(losses)on | This includes any gainorlossonthesaleof-investments. |
| investmentassets |
| htlingsea Playcentre esto theAccounts Expenditure |
|
|---|---|
| Recognitionof | Expenditureisrecognisedonanaccruals basis.Expenditureincludes anyVATwhich |
| expenditure | cannotbefullyrecovered,andisreportedaspart oftheexpendituretowhichit |
| reIates. | |
| Expenditureon | Thesecomprise thecosts associatedwithattractingvoluntaryincome, fundraising |
| raisingfunds | tradingcosts andinvestment managementcosts. |
| Expenditureon | ThesecomprisethecostsincurredbytheCharityinthedeliveryofitsactivitiesand |
| charitable activities | services inthefurtheranceofitsobjects, includingthemakingof grantsand |
| governancecosts. | |
| Grants payable | All grant expenditureisaccountedforon anactual paidbasisplusanaccrualfor |
| grantsthathave beenapprovedbythe trusteesattheendoftheyearbutnot yet | |
| paid. | |
| Governance costs | These includethosecosts associatedwithmeetingthe constitutionalandstatutory |
| requirements oftheCharity, includinganyaudit/independentexaminationfees, | |
| costs linkedto thestrategic managementoftheCharity,together withashareof | |
| other administrationcosts. | |
| Other expenditure | These aresupportcostsnot allocatedtoaparticular activity. |
| Brightlingsea Playcentre Notesto theAccounts 2Statement ofFinancialActivities-prioryear |
||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | |||
| 2021 | 2021 | |||
| f. | € | |||
| lncome andendowments from: | ||||
| Donationsandlegacies | 569 | 569 | ||
| Charitable activities | L42 | L42 | ||
| Othertrad ingactivities | 'J.46,1,02 | 1.46,L02 | ||
| Other | 8,12'J, | 8,121, | ||
| Total | 'J.54,934 | 154,934 | ||
| Expenditure on: | ||||
| Other | L44,194 | ].44,194 | ||
| Total | 144,194 | L44,194 | ||
| Net income | ].0,740 | 10,740 | ||
| Net incomebefore other gains/(losses) |
10,740 | 10,740 | ||
| Othergainsandlosses: | ||||
| Netmovementin funds | 10,740 | 10,740 | ||
| Reconciliation of funds: | ||||
| Total funds broughtforward | 350,982 | 350,992 | ||
| Total funds carriedforward | 361,,722 | 361,722 | ||
| 3lncomefromdonations andlegacies | ||||
| Unrestricted | Total | Total | ||
| 2022 | 202L | |||
| E | € | € | ||
| Donations | 520 | 520 | 559 | |
| 520 | 520 | s69 | ||
| 4!ncomefromcharitableactivities | ||||
| Unrestricted | Total | Total | ||
| 2022 | 2021 | |||
| f | f | t | ||
| Fund raising | 1.40 | L40 | L42 | |
| 1.40 | 140 | 1.42 | ||
| 5lncomefrom other trading activities | ||||
| Unrestricted | Total | Total | ||
| 2022 | 202t | |||
| f | f. | f | ||
| Pre-School fees andfunding | 1"32,350 | 132,350 | 1.46,102 | |
| 1.32,350 L32,350 | 1,46,102 |
| 6 | Otherincome | |||
|---|---|---|---|---|
| Total | Total | |||
| 2022 | 2021 | |||
| f. | f | |||
| Covid insurance claims | 8,L21 | |||
| 8,LzL | ||||
| 7 | Otherexpenditure | |||
| Unrestricted | Total | Total | ||
| 2022 | 2021 | |||
| E | € | € | ||
| Pre-School consumables | 4,219 | 4,2L9 | 1.,243 | |
| Employee costs | 120,904 | 120,904 | 120,364 | |
| Premises costs | 7,471 | 7,471 | 12,363 | |
| Amortisation,depreciation, | ||||
| impairment, profit/losson | 984 | 984 | 'l_,3L2 | |
| disposalof fixedassets | ||||
| Generaladministrativecosts | 4,991 | 4,891, | 8,512 | |
| Legaland professionalcosts | 300 | 300 | 300 | |
| 138,769 | 1.39,769 | 144,194 | ||
| 8 | Net(expenditure)/incomebefore transfers | |||
| 2022 | 202L | |||
| Thisisstatedaftercharging: | f | € | ||
| Depreciation of owned fixedassets | 984 | 1,312 | ||
| 9 | lndependent Examlner'sfee Staffcosts |
300 | 300 | |
| 2022 | 202L | |||
| Salaries and wages | L20,L60 | 119,9g0 | ||
| L20,160 | 119,880 | |||
| Noemployeereceivedemolumentsinexcessoff60,000. | ||||
| The averagemonthlynumberoffull timeequivalent employees during theyear | wasasfollows | |||
| 2022 | 202L | |||
| Number | Number | |||
| Pre-School | 8 | 8 | ||
| 8 | 8 |
| 10 | Tangiblefixedassets | ||||
|---|---|---|---|---|---|
| Land and | Fixtures, | ||||
| buildings | fittingsand equipment |
Total | |||
| f | € | f | |||
| Costor revaluation | |||||
| At1-September2021. | 300,469 | 46,71,0 |
347,L79 | ||
| At31August2022 | 300,469 | 46,7L0 | 347,179 | ||
| Depreciationand | |||||
| impairment | |||||
| At1September2O2t | 42,775 | 42,775 | |||
| Depreciationchargefor the | |||||
| year | 984 | 984 | |||
| At31August2022 | 43,759 | 43,759 | |||
| Net book values | |||||
| At31-August2022 | 300,469 | 2,951 | 303,42A | ||
| At31August2021, | 300,459 | 3,935 | 304,404 | ||
| L1 | Creditors: | ||||
| amounts fallingduewithinoneyear | |||||
| 2022 | 202L | ||||
| f | € | ||||
| Accruals | 300 | 300 | |||
| 300 | 300 | ||||
| 12 | Movementin funds | ||||
| lncoming | |||||
| resources | |||||
| (including | Resources | At31 | |||
| Atl September |
other gains/losses |
expended | August 2022 |
||
| 202L | ) | ||||
| f | f | f | |||
| Restricted funds: | |||||
| Unrestricted funds: | |||||
| Generalfunds | 361.,722 133,010 | (138,769) | 355,963 | ||
| Totalfunds | 361,,722133,010 | (138,769) | 355,953 | ||
| 13 | Analysisofnetassetsbetween funds | ||||
| Unrestricted | |||||
| funds | Total | ||||
| t | f | ||||
| Fixed assets | 303,420 | 303,420 | |||
| Net currentassets | 52,543 | 52,543 | |||
| 355,963 | 355,963 |
| htlingsea Playcentre sto theAccounts Reconciliationofnetdebt |
|||
|---|---|---|---|
| At1 | At31 | ||
| September | August | ||
| 202t | Cashflows | 2022 | |
| E | f | f | |
| Cashandcashequivalents | 57,6L9 | (4,775) | 52,843 |
| 57,6L8 | (4,775) |
52,843 | |
| Net debt | 57,618 | (4,775) | 57,843 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Totalfunds | ||
| 2022 | 2022 | 202L | ||
| f | f | f | ||
| lncome andendowments from: | ||||
| Donationsandlegacies | ||||
| Donations | 520 | 520 | 569 | |
| 520 | 520 | 569 | ||
| Charitable activities | ||||
| Fund raising | L40 | 1.40 | 1.42 | |
| 1.40 | 1.40 | 1.42 | ||
| Othertradingactivities | ||||
| Pre-School fees andfunding | 132,350 132,350 | 146,1,02 | ||
| 132,350 132,350 | L46,LO2 | |||
| Other | ||||
| Covid insurance claims | 8,121 | |||
| 8,121, | ||||
| Totalincome andendowments | 133,010133,01_0 | 1.54,934 | ||
| Expenditure on: | ||||
| Other expenditure | ||||
| Pre-Schoolconsumables | 4,219 | 4,219 | 1.,243 | |
| 4,2!9 | 4,219 | 1,,243 | ||
| Employee costs | ||||
| Salaries/wages | 120,160 | 120,1,60 | LL9,gg0 | |
| Stafftraining | 744 | 744 | 484 | |
| !20,904 | L20,gO4 | 1,20,364 | ||
| Premises costs | ||||
| Rent | 5,040 | 5,040 | 'J.',J.,217 | |
| Rates | 315 | 315 | ||
| Premises cleaning | 702 | 702 | l-,086 | |
| Premises repairs and | ||||
| maintenance | 1,,41,4 | 1.,41,4 | 60 | |
| 7,471 | 7,471, | 't2,363 | ||
| Generaladministrativecosts, | ||||
| including depreciationand | ||||
| amortisation | ||||
| DepreciationofFixtures,fittings | ||||
| andequipment | 984 | 984 | 1,312 | |
| Equipmentexpensed | 999 | 999 | 863 | |
| General insurances | 2,508 | 2,508 | 2,139 | |
| Sundry expenses | 674 | 674 | 4,808 | |
| Telephone, faxandbroadband | 710 | 71.0 | 802 | |
| 5,875 | 5,875 | 9,924 | ||
| Legaland professionalcosts |
| Brightlingsea Playcentre DetailedStatement ofFinancialActivities |
|||
|---|---|---|---|
| Audit/lndependentexamination | |||
| fees | 300 | 300 | 300 |
| 300 | 300 | 300 | |
| Totalof expenditure of othercosts | 138,769 | 139,769 | 1.44,'J.94 |
| Totalexpenditure | L38,769 | 1,39,769 | L44,194 |
| Net gainson investments | |||
| Net(expenditure)/income | (5,759) | (5,759) | rO,74O |
| Net(expenditure)/incomebefore othergains/(losses) |
(5,759) | (5,759) | 1.0,740 |
| OtherGains | |||
| Netmovementin funds | (5,759) | (5,759) | !0,740 |
| Reconciliation of funds: | |||
| Total funds broughtforward | 361,722 | 361,722 | 350,992 |
| Total funds carriedforward | 355,963 | 355,963 | 36L,722 |