**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