Registered Charity Number: 1034531
Queensgate Pre-School Playgroup
Report of the Trustees and
Unaudited Financial Statements for the
Year Ended 31st July 2021
Queensgate Pre-School Playgroup Contents
| Page | |
|---|---|
| Report of the Trustees | 1-2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6-8 |
| Detailed Statement of Financial Activities | 9 |
Queensgate Pre-School Playgroup Report of the Trustees for the Year Ended 31 July 2021
The trustees present their report with the financial statements of the charity for the year ended 31 July 2021 and confirm they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102).
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1034531
Principal address
Beverley Grammar School Queensgate Beverley East Yorkshire HU17 8NF
Trustees
Gail Simpson Chairperson Rachel Gillespie Treasurer Stacey Cook Secretary Jade Colley General Member Louise Harley General Member Meg Wycks General Member Natalie Hall General Member
Independent examiner
Yorkshire Accountancy Limited 123 Hallgate Cottingham East Yorkshire HU16 4DA
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, an constitutes and unincorporated charity.
At a meeting held on 12 July 2011 the trustees adopted the Pre-school Learning Alliance Model Constitution 2008.
Recruitment and appointment of new trustees
The overall management and control of the Charity rests with the individuals of the Pre-School management committee who are also the Charity trustees. Trustees are recruited at the annual general meeting. Prospective members are elected from those candidates who have notified their willingness to stand. Candidates receiving the highest number of votes will be elected up to a maximum of 12 committee members in total. The minimum number of trustees at any one time is 5.
Induction and training of new trustees
New trustees are provided with a copy of the Pre-School Learning Alliance document 'Guidance for Trustees'. They are encouraged to attend all meetings of the trustees and are able to address any queries they may have from time to time with the Charity's manager.
1
How our organisation is of public benefit
The trustees have had due regard to Charity Commission guidance on public benefit. The Charity is involved with the advancement of education. Our facilities are available to all children under the statutory school age and are not restricted to specific social or economic groups.
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 and error.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aims of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
(a) Offering appropriate play, education and care facilities, family learning and extended hours group, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion means or ability;
(b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
(c) Instigating and adhering to and furthering the aims and objects if the Pre-School Learning Alliance
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity has done well to continue to provide a high quality service with the reduced number of children entering the setting, as children in the East Riding now start school in the year in which they turn four not the year in which they turn five. With careful management of the staff and funds we have been able to remain open when many pre-schools in the area have had to close. Children continue to enjoy being at Queensgate Pre-School and their parents continue to enthuse about the pre-school spreading the word that Queensgate Pre-School is a quality, friendly place to send their children
We are always looking for ways to improve the pre-school and this year we have really worked hard to improve resources. We have also improved our key worker system and record keeping to tie in with the new EYFS. These changes have enabled us to tailor childrens learning to their interests and needs.
FINANCIAL REVIEW
ON BEHALF OF THE BOARD:
R Gillespie - Trustee 23rd May 2022
2
Queensgate Pre-School Playgroup Report of the Independent Examiner to the Members of the Queensgate Pre-School Playgroup
I report on the accounts for the year ended 31 July 2021 set out on pages four to nine.
Respective responsibilities of trustees and examiner
The charity's trutess are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
It is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act)
-
to state whether particular matters have come to my attention
Basis of the independent examiners 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 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 statements below.
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 respect, the requirements
-
to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act.
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Yorkshire Accountancy Limited Accountants
123 Hallgate Cottingham East Yorkshire HU16 4DA
23rd May 2022
3
Queensgate Pre-School Playgroup Statement of Financial Actvities for the year end 31st July 2021
| Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Activities for generating funds 2 Pre-school playgroup 3 Other incoming resources RESOURCES EXPENDED Pre-school playgroup 5 NET INCOMING/(OUTGOING) Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted fund Fund £ £ 624 - 370 - 43,350 - 130 - 44,474 47,301 - (2,827) 27,933 25,106 - |
2021 Total funds £ 624 370 43,350 130 44,474 47,301 (2,827) 27,933 25,106 |
2020 Total funds £ - - 38,679 655 39,334 51,755 (12,421) 40,354 27,933 |
|---|---|---|---|
4
Queensgate Pre-School Playgroup Balance Sheet as at 31 July 2021
| Notes FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Cash at bank Creditors: Amounts Falling Due Within 10 One Year TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 11 Unrestricted funds Restricted funds |
Unrestricted fund £ - - 25,973 25,973 (867) 25,106 25,106 |
Restricted fund £ - - - - - - - |
2021 Total funds £ - - 25,973 25,973 (867) 25,106 25,106 25,106 - 25,106 |
2020 Total funds £ - 2,897 25,618 28,515 (582) 27,933 27,933 27,933 - 27,933 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees on 31st May 2022 and were signed on its behalf by:
R Gillespie - Trustee
5
Queensgate Pre-School Playgroup Notes to the Accounts for the year end 31st July 2021
2
3
4
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities SORP FRS 102, the Charities Act 2011 and the requirements of Recommended Practive, Accountng and Reporting by Charities and in accordance with FRS 102.
Going Concern
There are no material uncertainties about the charity's ability to continue.
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 quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under the 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.
Depreciation
| Depreciation | Depreciation |
|---|---|
| Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. | |
| Mobile Classroom | 10% on cost |
| Improvements to mobile classromm | 10% on cost |
| Fixtures, fittings & equipment | 10% 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 purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements
| ACTIVITIES FOR GENERATING FUNDS | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Fundraising events | 370 | - |
| INCOMING RESOURCES FROM CHARITABLE ACTIVITIES | 2021 | 2020 |
| Fees Received | £ 43,350 |
£ 38,679 |
| Fees received have been written down by £2897 for theft monies received in earlier years that were misanalysed | ||
| as income in those years (being 2014, 2015 and 2016). | ||
| CHARITABLE ACTIVITIES COSTS | Direct Costs | 2020 |
| Pre-school playgroup | (see note 5) £ 47,301 |
£ 51,755 |
6
5
7
6
DIRECT COSTS OF CHARITABLE ACTIVITIES
| DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Rates and water Insurance Postage and stationery Sundries Toys and equipment Food and consumables Trip expenses Repairs and renewals Accountancy Telephone Other Expenses Depreciation |
2021 £ 42,242 734 0 1,020 627 335 612 0 677 390 229 435 0 47,301 |
2020 £ 42,917 1,490 763 155 1,739 691 513 7 1,703 240 211 307 1,019 51,755 |
|---|---|---|
TRUSTEES REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2021 nor for the year ended 31 July 2020.
Trustees' expenses
There were no trustee's expenses paid for the year ended 31 July 2021 nor for the year ended 31 July 2020.
8
STAFF COSTS
| STAFF COSTS Wages and salaries Staff training Employers pensions The average monthly number of employees during the year was: Pre-school staff |
2021 £ 41,787 328 127 42,242 2021 7 |
2020 £ 41,978 840 99 42,917 2020 8 |
|---|---|---|
TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS COST At 1 August 2020 and 31 July 2021 DEPRECIATION At 1 August 2020 Charge for year NET BOOK VALUE At 31 July 2021 At 31 July 2020 |
Improvements Mobile to mobile Fixtures Classroom classroom and fittings £ £ £ 13,751 16,188 3,462 13,751 16,188 3,462 - - - 13,751 16,188 3,462 - - - - - - |
Totals £ 33,401 33,401 - 33,401 - - |
|---|---|---|
7
| 9 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 £ Other Debtors - 10 CREDITORS: AMOUNTS DUE FALLING WITHIN ONE YEAR 2021 £ Other Creditors 86 Other taxes and social security costs 277 Accruals 504 867 11 Movement in Funds Net Movement At 01.08.2020 in funds £ £ Unrestricted funds General fund 27,933 (2,827) Restricted funds Extension - - TOTAL FUNDS 27,933 (3,815) Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 44,474 (47,301) Restricted funds Extension - - 44,474 (47,301) |
2020 £ 2,897 2020 £ 19 59 504 582 At 31.07.2021 £ 25,106 - 25,106 Movement in funds £ (2,827) - (2,827) |
|---|---|
Extension
This fund represents a grant received from East Riding of Yorkshire Council for the refurbishment of the mobile classroom.
8
Queensgate Pre-School Playgroup Detailed Statement of Financial Activities for the Year Ended 31 July 2021
| INCOMING RESOURCES Voluntary income Donations Grants Activities for generating funds Fundraising events Incoming resources from charitable activities Fees received Other incoming resources Sundry receipts Total incoming resources RESOURCES EXPENDED Charitable activities Wages Staff training and welfare Employers pension Rates and water Light and heat Insurance Telephone Postage and stationery Sundries Toys and equipment Food and consumables Trip expenses Repairs and renewals Accountancy Cleaning Other expenses Depreciation Total resources expended Net income/(expenditure) |
2021 2020 £ £ 124 500 - 624 - 370 - 43,350 38,679 130 655 44,474 39,334 41,787 41,978 328 840 127 99 108 420 626 1,070 - 763 229 211 1,020 155 208 342 335 691 612 513 - 7 677 1,703 390 240 419 1,397 435 307 - 1,019 47,301 51,755 47,301 51,755 (2,827) (12,421) |
|---|---|
9