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2020-08-31-accounts

THE COMMUNITY PRE-SCHOOL INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31ST AUGUST 2020

2020 2019
INCOME £ £
£
£
FEES
Ordinary
10,880.00 11,009.50
Funding 60,236.40 66,645.39
71,116.40 77,654.89
Grants and Donations 500.00 20.00
Fundraising 434.05 883.62
Sundry Income 125.00 1,118.90
Interest earned (on outdoor & investment a/c) 7.13
milk & snacks 732.30 1,073.10
Furlough Money 725.16
Gift Aid 6000.00
£79,640.04 £80,750.51
EXPENDITURE
Rent 9,738.00 10,662.00
Salaries 74,189.69 69,482.57
Milk and Snacks 527.24 883.22
Kitchen supplies - -
New Equipment purchase 1,150.27 805.86
Materials 759.96 1,839.28
Stationery and phone 326.06 1,250.20
PLA Insurance/membership 906.64 894.94
Fundraising costs & Trips 433.20 1,312.53
Sundry exp 2,685.63 2,620.22
£90,716.69 £89,750.82
Excess Income over Expenditure -£11,076.65 -£9,000.31
BALANCES AS AT 31ST AUGUST 2020
Opening Closing
£ £
Petty Cash Account 154.39 9.39
Bank Account (Adjusted) 3,157.26 8,659.94
Outdoor Play Account 24,811.72 7,638.55
Investment Account 22,910.20 23,649.04
Excess Income for the year -11,076.65
39,956.92 39,956.92

THE COMMUNITY PRE-SCHOOL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2020

Fees:
Ordinary (fr
2020
Funding (from DCC)
Grants/Donations:
Interest on bank accounts
Furlough Money
Grant Aid
Other Income
Community Centre Rent:
Salaries:
Employee Salaries
Inland Revenue
Pensions
Milk & Snack:
Milk
Snack
New Equipment:
Tablet
Table & Chairs
22 Wet Suits
Decking Canopy
Grass for Outdoor Area
Small items
Materials:
Various Books, puzzles etc etc
Stationery/Phone:
Stationery
Phone
PLA membership/insurance
Fundraising:
Art Projects
Next
Sponsored find it
Sweatshirts & T-shirts
Bags 2 school
Trips
Sundries:
Web Site
Courses
Accountancy Fees
Gardening
Move and Dance Fees
Refund of Fees (Net)
Various Sundries
TOTAL:
INCOME EXPENDITURE
9,738.00
74,189.69
355.74
171.50
49.99
55.73
267.55
645.00
50.00
82.00
759.96
142.50
183.56
906.64
433.20
433.20
-
237.60
593.40
570.00
79.00
120.00
280.00
805.63
2,685.63
£90,716.69
NET
111.06
94.00
10,880.00
60,236.40
500.00
7.13
725.16
6,000.00
125.00
466.80
265.50
26.40
134.00
273.65
26.40
-
159.55
-
-
434.05 133.15
-
-
£79,640.04
-
-£11,076.65

The Community Pre-School INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31ST AUGUST 2020

1-Overall the deficit of income over expenditure worsened in the year by £2,077 from -£9,000 last year to -£11,077 this year. 2020 -11077 2019 -9000

2-The largest reason for this was the increase in wages and salaries costs up by £6,130 to £69,483 in the year. The main causes of this were increases in minimum and living wages, overall wage inflation and an increase in staffing levels.

Clearly this is an area to study in the upcoming months balancing staff provision and overall child experience versus financial viability

3-Income wise we saw a fall of £1,145 from funding levels of £78,799 last year to £77,655 this year largely caused by a change a the age profile of the children at pre school, as overall, number of places remains consistent year on year.

  1. Fundraising was significantly up on last year (£884 from £467)

  2. Otherwise, spending remained in line with previous years.

The operating surplus in the bank has allowed us to put funds aside currently we have £50.2k in our savings account for redundancy provision and the like in the future.

The pre-school appears to have a constant demand for the forthcoming year

Fundraising continues to bring in money and is a good way to keep the Pre-school in the Community eye

In the upcoming year we will need to keep investing in equipment to continue to provide our excellent pre-school child-care provision. But we also need to re-visit the current financial model particualrly in respect of funding and staff provision to ensure financial viability moving into the future.