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2020-08-31-accounts

Chair Person Report 2019-2020

This is a summary of preschool activity for school year September 2019 - July 2020. We are unable to hold an AGM due to Covid 19 restrictions. AGM would have been held October 2020.

I would like to thank the existing committee (Charlotte Crane, Victoria Fraser, Nicola Williams). I would like to thank the staff for this year’s hard work and dedication, I feel that despite the restrictions of Covid we have managed to remain open to initially vulnerable and children of keyworkers and later in the summer to groups of children in restricted bubbles. Along with a huge thank you to our parents who have helped raise some brilliant funds at our restricted fundraising events this year!

Before Covid we continued with our usual fundraising and parent events for Christmas 2019. Unfortunately all other events and parent inclusion activities were suspended. We held a small school leavers ceremony on the back field at the end of July following Covid restrictions. Since returning in September we have opened our doors to full requested sessions and put procedures in place to adhere to government Covid guidelines.

committees members have agreed to remain on our committee for a second year.

Charlotte Crane has been voted as chairperson, Victoria Fraser as our treasurer and Nicola Williams as secretary.

All committee members have a DBS check and are registered as trustees with Ofsted.

We will continue to hold our committee meetings online in the hope that later in the year we can meet while still following government guidelines.

Just a quick summary of what myself and the committee members do and have been involved in this year

Signed:………………………………… Charlotte Crane

Date: 12[th] October 2020

SMALL WONDERS PRESCHOOL

CASH FLOW

FORECAST & ACTUAL
ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL
~~Income and~~
Expenditure Sept '19 -
~~Au '20~~
September October November December January February March April May June July August YearlyTotal
~~g~~
Opening Balance £ 45,752.43 £ 46,251.75 £ 47,834.36 £ 38,788.64 £ 38,270.62 £ 41,948.78 £ 33,590.93 £ 42,502.27 £ 43,910.24 £ 48,523.04 £ 49,849.18 £ 47,310.04
Breakdown of Income
Parental Fees £ 1,095.50 £ 1,423.14 £ 1,964.50 £ 1,243.50 £ 2,368.50 £ 576.00 £ 2,142.00 £ 343.50 £ 413.50 £ 10.00 £ 11,580.14
EEF £ 5,126.63 £ 5,126.63 £ - £ 6,077.41 £ 6,168.69 £ 12,092.16 £ 5,840.64 £ 6,189.39 £ 5,840.64 £ 7,665.84 £ 6,388.20 £ 66,516.23
2 YEAR Funding £ 1,669.50 £ 1,669.50 £ 556.50 £ 1,569.33 £ 1,171.83 £ 3,062.34 £ 1,033.50 £ 1,590.00 £ 1,033.50 £ 1,240.20 £ 1,391.25 £ 15,987.45
Fundraising £ 200.00 £ 242.90 £ 52.00 £ 362.53 £ 5.00 £ 178.00 £ 1,040.43
EYPP
TrainingBursary
refund £ 1.84 £ 96.00
DAF
HMRC £ 2,081.90 £ 832.70 £ 1,119.60
Total Income £ 7,891.63 £ 8,219.27 £ 2,722.84 £ 9,229.14 £ 9,761.02 £ 938.53 £ 17,301.50 £ 6,874.14 £ 10,039.29 £ 8,050.34 £ 9,319.54 £ 8,909.05 £ 99,256.29

Breakdown of
Expenditure
Permanent Staf Wages £ 5,720.83 £ 5,846.79 £ 5,470.51 £ 6,692.78 £ 5,568.37 £ 5,401.79 £ 6,289.74 £ 4,331.81 £ 4,972.51 £ 4,829.98 £ 7,559.48 £ 4,576.80 £ 84,376.60
Phone £ 49.04 £ 49.08 £ 47.52 £ 50.09 £ 10.97 £ 39.23 £ 36.35 £ 38.10 £ 32.15 £ 33.11 £ 36.42 £ 30.89 £ 452.95
Website £ 10.76 £ 10.76 £ 28.76 £ 10.76 £ 10.76 £ 27.60 £ 10.76 £ 10.76 £ 10.76 £ 15.08 £ 10.76 £ 10.76 £ 168.28
PettyCash £ 150.00 £ 100.00 £ 100.00 £ 100.00 £ 101.44 £ 551.44
MembershipSubs £ 50.00 £ 132.00 £ 121.20 £ 12.31 £ 315.51
Premises Expenses £ 4,825.00 £ 1,206.25 £ 2,412.50 £ 1,206.25 £ 1,206.25 £ 1,206.25 £ 1,206.25 £ 13,268.75
Pension
£ 135.91 £ 138.38 £ 150.86 £ 183.16 £ 267.40 £ 333.24 £ 419.63 £ 479.58 £ 2,108.16
Ofce Supplies
£ 87.27 £ 31.99 £ 84.22 £ 24.83 £ 18.85 £ 5.00 £ 8.99 £ 261.15
Staf Uniform
Garden Maintinance £ 18.00 £ 100.00
Toys and Equiptment £ 42.95 £ 321.06 £ 57.50 £ 104.63 £ 58.40 £ 245.73 £ 189.67 £ 248.20 £ 12.98 £ 306.53 £ 1,379.94
AccountancyFees
FundraisingExpenses £ 187.07 £ 39.07 £ 71.00
Event Expenses
(trips/entertainment)
£ 786.25 £ 30.00 £ 55.50 £ 505.00 £ 30.00 £ 25.00 £ 55.00 £ 310.80 £ 50.00 £ 1,847.55
TAX & NI
£ 258.87 £ 193.06 £ 406.33 £ 771.50 455.03 £ 525.55 £ 114.70 £ 203.78 £ 230.98 £ 982.45 £ 599.49 £ 4,741.74
Staf Training £ 236.34 £ 420.00 £ 25.80
memberships £ 50.00 £ 263.80 £ 57.99 £ 55.56 £ 94.31 £ 67.98 £ 12.31
Parent Refund £ 46.00 £ 46.00
£ 7,392.31 £ 6,636.66 £ 11,768.56 £ 9,747.16 £ 6,082.86 £ 9,279.91 £ 8,390.16 £ 5,466.17 £ 5,426.49 £ 6,724.70 £ 11,858.68 £ 6,916.08 £ 95,689.74
Total Expenditure
Income less £ 499.32 £ 1,582.61 -£ 9,045.72 -£ 518.02 £ 3,678.16 -£ 8,341.38 £ 8,911.34 £ 1,407.97 £ 4,612.80 £ 1,325.64 -£ 2,539.14 £ 1,992.97 £ 3,566.55
Expenditure =
proft/loss
£46,251.75 £47,834.36 £38,788.64 £38,270.62 £41,948.78 £33,607.40 £42,502.27 £ 43,910.24 £48,523.04 £49,849.18 £47,310.04 £49,303.01
Closing Balance
Moved to reserve to
cover redundancy

REGISTERED CHARITY NUMBER:1033685

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 FOR SMALL WONDERS PLAYGROUP

Jain & Morris Certified Public Accountant 9 Golden Hinde Gardens Brooklands Milton Keynes MK10 7JU

SMALL WONDERS PLAYGROUP

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

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 to 7
Detailed Statement of Financial Activities 8

SMALL WONDERS PLAYGROUP

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2020

The trustees present their report with the financial statements of the charity for the year ended 31 August 2018. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

Principal address

Crownhill Meeting Place Lennon Drive Crownhill Milton Keynes Buckinghamshire MK8 0AS

Trustees

Kristy Mills

Independent examiner

Jain & Morris Certified Public Accountant 9 Golden Hinde Gardens Brooklands Milton Keynes MK10 7JU

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

............................................. Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SMALL WONDERS PLAYGROUP

Independent examiner's report to the trustees of Small Wonders Playgroup

I report to the charity trustees on my examination of the accounts of the Small Wonders Playgroup (the Trust) for the year ended 31 August 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Jain & Morris Certified Public Accountant 9 Golden Hinde Gardens Brooklands Milton Keynes MK10 7JU

Date: 20/08/2021

Page 2

SMALL WONDERS PLAYGROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020

2020 2019
Unrestricted
Total funds
fund
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 95,228 123,043
Total 95,228 123,043
EXPENDITURE ON
Raising funds 2 2,687 4,887
Other 87,609 114,216
Total 90,296 119,103
NET INCOME 4,932 3,940
RECONCILIATION OF FUNDS
Total funds brought forward 66,524 62,584
TOTAL FUNDS CARRIED FORWARD 71,456 66,524

The notes form part of these financial statements

Page 3

SMALL WONDERS PLAYGROUP

BALANCE SHEET AT 31 AUGUST 2020

2020 2019
Unrestricted
Total funds
fund
Notes £ £
CURRENT ASSETS
Prepayments and accrued income - -
Cash at bank 74,632 71,012
74,632 71,012
CREDITORS
Amounts falling due within one year 6 (3,176) (4,488)
NET CURRENT ASSETS 71,456 66,524
TOTAL ASSETS LESS CURRENT
LIABILITIES 71,456 62,524
NET ASSETS 71,456 62,524
FUNDS 7
Unrestricted funds 71,456 62,524
TOTAL FUNDS 71,456 62,524

The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 4

SMALL WONDERS PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.

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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 5

SMALL WONDERS PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

2. RAISING FUNDS

Raising donations and legacies

Support costs
Aggregate amounts
2020
£
2,687
2,687
2019
£
4,887
4,887

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.

Trustees' expenses

There were no trustees' expenses paid neither for the year ended 31 August 2020 nor for the year ended 31 August 2019.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

2020 2019
8 8

No employees received emoluments in excess of £60,000.

Page 7

SMALL WONDERS PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Taxation and social security
Other creditors
2020
£
-
2,696
480
3,176
2019
£
-
4,008
480
4,488

6. MOVEMENT IN FUNDS

Net
movement
At 1/9/19 in funds At 31/8/20
£ £ £
Unrestricted funds
General fund 66,524 4,932 71,456
TOTAL FUNDS 62,584 4,932 71,456
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 95,228 (90,296) 4,932
TOTAL FUNDS 95,228 (90,296) 4,932

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2020.

Page 7

SMALL WONDERS PLAYGROUP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020

INCOME AND ENDOWMENTS
Donations and legacies
Parents Fee
Grants
Fund Raising (Net)
Other
Interest received
Pilot Fund
Total incoming resources
EXPENDITURE
Other
Wages
Pensions
Play Equipment
Event Expenses
Repairs & renewals
Uniforms
Premises Expenses
Support costs
Management
Consumables
Telephone
Postage and stationery
Advertising
Accountancy
Impairment losses for heritage assets
Membership & Subscription
Finance
Sundries
Total resources expended
Net income
2020
2019
£
£
11,217
11,558
67,550
86,004
1,358
1,568
98
250
51
51
14,954
23,612
95,228
123,043
95,228
123,043
67,404
85,529
866
908
2,937
9,392
603
1,934
1,848
1,957
682
514
13,269
13,982
87,609
114,216
286
710
621
1,083
336
1,018
-
1,203
480
480
-
-
917
367
2,640
4,861
47
26
90,296
119,103
4,932
3,940
2019
£
11,558
86,004
1,568
250
51
23,612
3,940

This page does not form part of the statutory financial statements

Page 8