REGISTERED CHARITY NUMBER: 1027964
St Wilfrid's Pre-School Report of the Trustees and Unaudited Financial Statements for the year ended 5th April 2021
## St Wilfrid's Pre-School
Contents of the Financial Statements For the year Ended 5th April 2021
||Page|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5 to7|
|DetailedStatementofFinancialActivities|8|
St Wilfrid's Pre-School Report of the Trustee's For the year Ended 5th April 2021
The Trustees present their report with the Financial Statements of the Charity for the year ended 5th April 2021. The Trustees adopted at their Annual General Meeting on the 6th October 2014 the provisions of the Model PreSchool Learning Constitution 2011.
## REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity number 1027964
Principal Address Trustees Greenbank Lane Mrs C Priestley Greenbank Mr C Brearley Hartford Mr M Smith Northwich Ms E Moores Cheshire cws8 17W Mrs A Reed
Independent Examiner Griffin Accountants Griffin Suite T1 Adelphi Mill Grimshaw Lane Bollington Macclesfield Cheshire SK10 5JB
## STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The Charity is controlled by the Governing Document, a Deed of Trust, and constitutes an unincorporated Charity.
The constitution was adopted on 11th October 1993 as amended on 17 September 2001.
## 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 or error.
OBJECTIVES AND ACTIVITIES
Objectives and Aims
To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
## ON BEHALF OF THE BOARD
Trustee
26th November 2021
## St Wilfrid's Pre-School Independent Examiner's Report to the Trustees For the year Ended 5th April 2021
I report on the accounts for the year ended 5th April 2021 set out on pages three to seven.
## 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 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required,
It is my responsibility to: - examine the accounts under Section 43(3)(a) of the 1993 Act - to follow the procedure laid down in the General Directions given by the Carity Commission (under Section 43(7)(b) of the 1993 Act) and - to state whether particular matters have come to my attention.
Basis of the 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 I do not express an audit opinion on the view given by the accounts.
## 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 aspect, the requirements
- to keep accounting records in accordance with Section 41 of the 1993 Act, and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act.
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have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding
of the accoun, beréached.
GriffinGriffin Sujxe,Grimshaw AccoLane £1 Adelphits Mill (iv7, » oa
Bollington, Macclesfield ’
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26th November 2021 ACCOUNTANT®
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## St Wilfrid's Pre-School Statement of Financial Activities For the year Ended 5th April 2021
|||Unrestricted|Restricted|2021|2020|
|---|---|---|---|---|---|
|||Funds|Funds|Total Funds|Total Funds|
|||£|£|£|£|
||Notes|||||
|Incoming resources||||||
|Incoming resources fromgenerated||||||
|funds||||||
|VoluntaryIncome||102,613|-|102,613|102,139|
|Investment Income|2|15|-|15|21|
|Total incoming resources||102,628|-|102,628|102,160|
|Resources expended||||||
|Other resourcesexpended||87,667|-|87,667|134,682|
|Net incoming resources||14,961|-|14,961|(32,522)|
|Reconciliation of funds||||||
|Total funds brought forward||14,065|1,632|15,697|48,219|
|Totalfundscarriedforward||29,026|1,632|30,658|15,697|
The notes part of these financial statements
|
## St Wilfrid's Pre-School Balance Sheet For the year Ended 5th April 2021
|||Unrestricted|Restricted|2021|2020|
|---|---|---|---|---|---|
|||Funds|Funds|Total Funds|Total Funds|
|||£|£|£|£|
||Notes|||||
|Fixed assets||||||
|Tangible assets|5|-|-|-|865|
|Current assets||||||
|Debtors|6|-|-|-|-|
|Cash at bankand inhand||29,788|1,632|31,420|24,497|
|||29,788|1,632|31,420|24 497|
|Creditors||||||
|Amounts fallingduewithin one year|7|762|-|762|9,664|
|Net current assets||29,026|1,632|30,658|14,832|
|Total assets less||||||
|Current liabilities||29,026|1,632|30,658|15,697|
|Net asset||29,026|1,632|30,658|15,697|
|Funds||||||
|Unrestricted funds|8|||29,026|14,065|
|Restricted funds|8|||1,632|1,632|
|Totalfunds||||30,658|15,697|
The financial statement were approved by the Board of Trustees on the 26th November 2021 and were signed on 26th November 20 its behalf by:
Trustee
The notes part of these financial statements
St Wilfrid's Pre-School Notes to the Financial Statements
For the year Ended 5th April 2021
## 1. ACCOUNTING POLICIES
## Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standards for Smaller Entities (effective January 2007), the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## Incoming resources
All incoming resources are included on the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be auantified with reasonable accuracy.
## Resources expended
Expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources
## Tangible Fixed Assets
Depreciation is provided at the foloowing annual rates in order to write off each asset over its estimated useful life Play equipment and Leasehold Expenditures 10% on cost Computer Equipment 25% on cost
## Taxation
The Charity is exempt from tax on its charitable activities.
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## 2. INVESTMENT INCOME
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||||
|---|---|---|
|2021|2020|
|£|£|
|Bank account interest|£15|£21|
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## 3. TRUSTEES REMUNERATION AND BENEFITS
There were no Trustees’ remuneration or other benefits for the year ended 5th April 2021 nor year ended 5th April 2020.
## Trustees’ Expenses
There were no Trustees’ expenses paid for the year ended 5th April 2021.
## St Wilfrid's Pre-School
## Notes to the Financial Statements - continued
For the year Ended 5th April 2021
## 4 Staff Costs
|4|Staff Costs|||||
|---|---|---|---|---|---|
||||2021|2020||
||||£|£||
||Wagesand salaries||63,302|104,429||
|5|Tangible Fixed Assets|||||
|||Play Equipment||||
|||& Leasehold|Computer|||
|||Improvements|Equipment|Totals||
||Cost|£|£|ce||
||Asat 6th April 2020|19,396|13,771|33,167||
||Additions|-|-|-||
||As at 5th April 2021|19,396|13,771|33,167||
||Depreciation|||||
||Asat 6th April 2020|19,396|12,906|32,302||
||Charge for the year|-|865|865||
||As at 5th April 2021|19,396|13771|33,167||
||Net Book Value|||||
||As at 5th April 2021|-|%|=||
||As at 5th April 2020|-|865|865||
|6|Debtors: Amounts falling due|||||
||within one year|||||
||||2021|2020||
||||£|£||
||||||;|
||Other debtors||-|-||
|7|Creditors: Amounts falling due|||||
||within one year|||||
||||2021|2020||
||||£|£||
||Other creditors||762|750||
||Advanced Fees||-|8,914||
||||762|9,664||
5
8
## St Wilfrid's Pre-School Notes to the Financial Statements - continued For the year Ended 5th April 2021
## Movement in Funds
|Movement in Funds||||
|---|---|---|---|
||At|Net Movement|At|
||06.04.2020|In Funds|05.04.2021|
|Unrestricted Funds|£|£|£|
|General Funds|14,065|14,961|29,026|
|Restricted Funds||||
|The Wilfred Bear Fund|1,632|-|1,632|
|Total funds|15,697|14,961|30,658|
|Net movement in funds included in the||||
|above are as follows:||||
||Incoming|Resources|Movement|
||Resources|Expended|In Funds|
|Unrestricted Fuds||||
|General Funds|102,628|87,667|14,961|
|Totalfunds|102,628|87,667|14,961|
The General Fund represents the unrestricted funds of the Charity, which are not designated for particular purposes.
The Wilfred Bear Fund represents funds for the restricted use of assisting the placement of children with specials needs or suffering hardship.
St Wilfrid's Pre-School Detailed Statement of Financial Activities For the year Ended 5th April 2021
||2021|2020|
|---|---|---|
||£|£|
|Incoming Resources|||
|Voluntary Income|||
|Grants|3,511|-|
|Fees and Snacks|22,799|16,014|
|Funding|75,496|82,405|
|MilkReceipts|140|119|
|Other Income|667|3,601|
||102,613|102,139|
|Investment Income|||
|Bankaccount interest|15|21|
|Total incoming resources|102,628|102,160|
|Resources expended|||
|Support costs:|||
|Staff costs, including employers’ national insurance|63,309|104,429|
|Insurance
Stationery andadministration|951
109|1,395
257|
|Sundries|900|2,858|
|Furniture, nursery and garden|-|-|
|Repairs and Renewals|.|115|
|Training costs|162|226|
|ToysandEquipment|127|470|
|Leases|17,000|17,000|
|Activities and material costs|166|2,572|
|Dinner,snackand fruit|-|1,623|
|Uniforms|397|634|
|Milk
Speech Therapy|466
343|953
145|
|Accountancy fees|762|750|
|Computer costs|1,448|-|
|Cleaning material|383|-|
|Play equipment depreciation|-|-|
|Computer equipmentdepreciation|865|865|
|Subscriptions and donations|278|390|
|Total resources expended|87,667|134,682|
|NetIncome/(expenditure)|14,961|(32,522)|