2021-12-31-accounts - Stepping Stones Pre-School (Harrow)

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Profit and Loss

Stepping Stones Pre-school/Breakfast Club For the year ended 31 December 2020 Cash Basis

Profit and Loss Stepping Stones Pre-school/Breakfast Club For the year ended 31 December 2020 Cash Basis
	2020	2019
Turnover
Other Revenue	(139.32)	-
Playgroup Income	25,199.75	32,301.56
Total Turnover	25,060.43	32,301.56
Cost of Sales
Cost of Uniforms sold	257.50	474.50
Total Cost of Sales	257.50	474.50
Gross Profit	24,802.93	31,827.06
Administrative Costs
Amazon purchases	63.92	370.92
Audit & Accountancy fees	684.36	988.08
Breakfast club rent	-	500.00
Charitable and Political Donations	-	33.00
Children's training/external teachers	150.00	-
Consumables	(8.46)	306.72
Day trips & Tours Costs	-	2,032.00
DBS Checks	189.40	119.20
Employers National Insurance	9,444.71	7,679.16
Entertainment - Staff	-	229.70
Fund raising costs	(42.50)	1,146.16
General Expenses	1,261.90	1,210.62
Insurance	145.28	619.16
IT Software and Consumables	584.78	88.75
Materials - Arts and Crafts	706.61	832.47
Materials - Toys/Equipment/Resources	804.24	1,616.02
Pensions Costs	4,028.31	4,081.05
Postage, Freight & Courier	11.26	4.89
Printing & Stationery	355.97	350.75
Rent	2,400.00	6,950.00
Salaries	75,356.98	77,765.51
Session parties costs	-	773.71
Staff Training	320.00	300.00
Subscriptions	518.81	363.59
Telephone & Internet	575.79	476.37
Total Administrative Costs	97,551.36	108,837.83
Operating Profit	(72,748.43)	(77,010.77)

Other Income

Profit and Loss Stepping Stones Pre-school/Breakfast Club

Profit and Loss

	2020	2019
Breakfast Club Income	7,692.00	17,291.30
Day trips fees	(108.00)	1,449.45
Donations	1,327.00	10,698.46
Fund raising activity	2,012.06	3,429.52
Funding	67,021.03	45,183.09
Registration fees	290.00	100.00
Uniform Fees	319.00	405.00
Total Other Income	78,553.09	78,556.82
Profit on Ordinary Activities Before Taxation	5,804.66	1,546.05
Profit after Taxation	5,804.66	1,546.05

Profit and Loss Stepping Stones Pre-school/Breakfast Club

Profit & Loss

Stepping Stones Pre-school/Breakfast Club 1 January 2021 to 31 December 2021 Cash Basis

Cash Basis
	31 Dec 21
Income
Playgroup Income	31,938
Funding/Fundraising
Funding	44,418
Fundraising (after costs)	2,415
Total Funding/Fundraising	46,832
Total Income	78,771

Gross Profit	78,771
Plus Other Income
Breakfast Club Income	2,226
Donations	452
Other Revenue	(32)
Total Other Income	2,646
Less Operating Expenses
Administration Costs	458
DBS Checks	185
Entertainment,Outings & Other	288
General Costs	1,433
LiabilityInsurance	820
Professional Costs	787
Rent	9,075
SalaryCosts	88,971
Sessions costs	1,787
Staff Training	2,437
Telephone & Internet Costs	457
Uniform Costs	443
Total Operating Expenses	107,140
Net Profit	(25,724)

Profit & Loss | Stepping Stones Pre-school/Breakfast Club | 19 October 2022

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of	Charity Name Stepping Stones Preschool	Stepping Stones Preschool	Stepping Stones Preschool

On accounts for the year			Charity no
ended	31st December 2021		(if any)	1029770

Set out on pages
		(remember to include the page numbers of additional sheets)		(remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts in responsibilities of accordance with the requirements of the Charities Act 2011 (“the Act”). trustees and examiner

The charity’s trustees consider that an audit is not required for this year under section 144 of the 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 applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
to state whether particular matters have come to my attention

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement 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 In connection with my examination, no material matters have come to my examiner's statement attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Charities Act or
the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

Signed: Date: 4th October 2022 Name: Noreen Sherry ~~————————————~~ Relevant professional qualification(s) or body (if any):

May 2018

IER

40 Merton Road

Address: Harrow HA2 0AB

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

May 2018

IER