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2021-08-31-accounts

Objecti v es and Activ iti es
SORP reference
Summary ofthe purposes of The aims ofthe Pre-school are to enhance
the charity as set out in its the development
and education
of children
governing document primarily
under statutory
school age by
encouraging
parents to understand
and
provide for the needs oftheir children
throu h communit
rou s.
Summary
activities		 ofthe main
in relation to those		 Para 1.17and
1.19		 ~ offering appropriate
play, education
purposes for the public and care facilities, family
learning
benefit,
in		 particular, the and extended
hours groups,
activities, projects or together
with the right ofparents to
services identified
in		 the take responsibility
for and to
accounts. 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;
~ encouraging
the study ofthe needs
ofsuch children
and their families
and promoting
public interest
in and
recognition
ofsuch needs
in the
local areas;
~ instigating
and adhering
to and
furthering
the aims and objects of
the Pre-school
Learnin
Alliance.
Statement confirming Para 1.18 The trustees
have considered
guidance
whether
the trustees		 have issued by the Charity Commission
on
had regard to the guidance public benefit and feel the charity meets
issued
by		 the Charity this guidance.
Commission on public
benefit

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Investment policy and
objectives including
any
social investment
policy
adopted
A description ofthe principal
risks facing the chadity
Other
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Relationship with any Para 1.51
related parties
Other

Charit name Woodle Preschool Preschool
Other name the charit uses
Re istered charit number 1035042
Charity's principal address C/o Cupernham Infant School
Bransley Close
Romsey
SO51 7JT
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Funds held as cust odi
Description
ofthe assets
held
in this capacity
Name and objects ofthe
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's
objects
Details ofarrangements for
safe custody and
segregation
ofsuch assets
from the charity's
own
assets

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a
8 Restricted
Unrestricted income Endowment Total this Total last
fundsf fundsf funds
f		 year
f		 year
6
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) 801
Tangible assets (Note 14) 802 695 695 197
Heritage assets (Note 16) 803
Investments (Note 17)
Total fitted assets 805 695 695 197
Current assets
Stocks (Note 18) 806
Debtors (Note 19) 807
Investments (Note 17.4) 805
Cash at bank and in hand (Note 24) e00 26, 70 26,1 42,227
Total current assets 810 26, 7 6,170 42,227
Creditors: amounts falling due within
one year
(Note 20)		 811 1,777 1,777 5,048
Netcurrentassetsl(liabilities) 812 24,393 3 37,179
Total assets less current liabilities 813 37,376
Creditors: amounts falling due after
one year (Note 20) 814
Provisions for liabilities 815
Total net assets or liabilities 816 25,088 25,088 37,376
Funds ofthe Charity
Endowment
funds		 (Note 27) 817
Restricted income funds (Note 27) 815
Unrestdcted
funds		 810 25,088 25,088 37,376
Revaluation
reserve		 e20
Total funds 821 ,0 8 37,376
Signed by one or two trustees on behalf ofail Date of
the trustees Signature Print Name approval
dd/mm/

Note 2 Accounting
qogc)ee
2.2 INCOME
This standard list afaccounting
policies has been applied by the charity except for/hase licked "/Vo" or "N/at		 Where a
di/fersnt oradditions/ policy has been adopted then this is detailed
in the box below.
Recognition ofincome These are included
in the Statement
ofFinancial
Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees
will receive the resources; and		 Yes No N/a
~
the monetary
value can be measured
with suffictent
reliability.
There has been no offsetting ofassets and liabilities, or income and expenses, unless required Yes No N/a
Offsetting or permitted
by the FRS 102SORP or FRS102.
Yes No N/a
Grants and donations are only included
in the SoFA when the general income
Grants and donations recognition
cntedia are met (5.10to 5.12FRS102SORP).
In Ihe case ofperformance
related grants, income must only be recognised
to the		 extent Yes No Nis
that the charity has provided
the specilied goods ar services as entifiement
ta		 the grant
only occurs when the performance
related condifions are met (5.'lfi FRS 102		 SORP).
Legacies Legacies are included
in the SOFA when receipt is probable, that is, when there		 has
been grant ofprobate, the executors have established
that there are sufficient		 assets in
the estate and any condiTions attached
to the legacy are either within the control		 ofthe
charity or have been met.
Yes No N/a
Government grants The charity has received government
grants
in the reporting
period
Gift Aid receivable is included
in income when there is a valid dedarafion
from the
Tax reclaims on donor.
Any Gift Aid amount recovered
on a donation
is considered
to be part		 of that gift Yes No Nis
donations and gifts and is treated as an addition
to the same fund as the initial donation
unless the donor or
the terms ofthe appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included
in the SoFA once the charity has provided the related goods or
performance related services or met the performance
related conditions.
grants
Yes No N/a
Donated goods Donated goads are measured
at fair value (the amount for which the asset could
exchanged)
unless Impractical
to do so.		 be
The cost ofany stock ofgoods donated for distribution
to beneficiaries is deemed		 to be
the fair value ofthose gifts at the lime of their receipt and they are recognised on
receipt.
In the reporting
period in which the stocks sre distributed,
they are recognised
as an expense at the carrying amount ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on initial recognifion,
which		 is the
expected proceeds from safe less the expected casts ofsale, and recognised in 'Income
from other trading
activities'
with the corresponding
stock recognised
in the balance
sheet.
On its sale the value ofstock is charged against 'income from other trading
activities' and the proceeds fram
sale are also recognised as 'Inoome fram other trading
acfivfiiest
Yes No N/a
Goads donated
for on-going use by the charity are recognised as tangible fixed assets
and included
in the SoFAas incoming
resources
when receivable.
Gifts in kind for use by the charity am included
in the SaFAas income from donations
when receivable.
Donated services and Donated services and faciliTies are included
in the SOFA when received at the		 value of Yes No N/a
facilities the gift tothe charity provided
the value ofthe gifl can be measured
reliably.
Donated services and facilities that are consumed
immediately
are recognised		 as Yes No N/a
income with an equivalent
amount
recognised as an expense under the appropriate
heading
in the SOFA.
Yes Na N/a
Supportcosts The charity has incurred
expendiWre
on support costs,
volunteer help The value ofany voluntary
help received is not included
in the accounts but is
in the trustees'
annual
report.		 described Yes No N/a
Income from Interest, This is included
in the accounts when receipt is probable and the amount receivable can		 This is included
in the accounts when receipt is probable and the amount receivable can		 Yes No N/a
royalties
and		 dividends be measured
reliably.
Income from membership Membership
subscrlptions
received
in the nature ofa gift are recognised
in Donafions		 Yes No N/a
subscrlptions and Legacies. v'
Membership
subscriptions
which gives a member
the right to buy services orother		 es No N/a
benefits are recognised as income earned
from the provision ofgoods and services		 as
income from charitable
activiTies.
SeNlement ofinsurance
claims		 Insurance
claims are only included
in the SoFA when the general income recognition
criteria are met (5.I0 to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Yes No N/a
Investment
gains and
losses		 This includes any realised or unrealised
gains or losses on the sale ofinvestments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe		 Yes No N/a
year.
2.3EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised
where
it is more likely than not that there is a legal or		 Yes No N/a
constructive
obligation
committing
lhe chariiy to pay out resources
and the amount of
the obligation
can be measured
with reasonable
certainty.
Governance
and support
costs		 Support costs have been allocated between
governance
costs and other support.
Governance costs comprise
afi costs involving
public accountability
ofthe charity and Its
compliance
with regulation
and good practice.
Support costs include central funcfions
and have been allocated to activity cost		 Yes No N/a
categorie on a basis consistent
with the use of resources, eg allocating
property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.		 v'
Grants with performance
conditions		 Where the charity gives a grant with conditions for its payment
being a specific level
service or output to be provided,
such grants are only recognised
in the SoFAonce
recipient ofthe grant has provided
the specified service or output.		 of
the		 ea No N/a
Grants payable without
performance
conditions		 Where there are no conditions
attaching to the grant that enables the donor charity lo
realistically
avoid the commitment,
a liability forthe full funding
obligation
must be
recognised.
Redundancy
cost		 The charity made no redundancy
payments
during the reporting
period.		 Yes No N/a
Deferred Income No material
item ofdeferred income has been inrjuded
in the accounts.		 Yes No N/a
Creditors The charity has creditors which are measured at settlement
amounts
less any trade
discounts
Provisions for liabifities A liability is measured
on recognition
at its histoncal cost and then subsequently
measured
at the best estimate ofthe amount
required to setfie the obligation at the		 Yes No N/a
reporting
date
Basicfinancial
Instruments		 The charily accounts for basic financial
instruments
on initial recognition as per
paragraph
10.7 FRS102SORP. Subsequent
measurement
isas per paragraphs
11.17
to 11.19,FRS102SORP.		 Yes No N/a
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cost at least		 +525
use by charity Yea No N/a
They are valued atcost.
The depreciation
rates and methods
used are disdosed
in note 9.2.
Intanglbte
fixed assets		 The charily has intangible
fixed assets, that is, non-monetary
assets that do not have		 Yes No N/a
physical substance
but are identifiable
and are controfied
by the charity through
custody
or legal rights.
The amortisation
rates and methods
used are distdosed
In note 9.5		 v
es No N/a
They are valued atcost.
Heritage assets The charity has heritage assets, that is, non-monetary
assets with historic, artistic,
scientific, technological,
geophysical
or environmental
qualities that are held
and
maintained
principally
for their contribution
to knowledge
and culture.
The depredation
rates and methods
used as disclosed
in note 9,6.14.
Yes No N/a
They are valued at cost.
ection C Notes to the accounts
tenet)
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categories and has supporf costs.
Preschool Basis of
Raising funds Activity Activity 2 Activity 3
Grand total		 allocation
Support cost escn e
exam
les		 method)
931 931
Administration Direct io activity
Other
931 931
Total
Please provide details ofthe accounting policy Costs are allocated to the activity they relate
adopted for the apportionment ofcosts between
activities and any estimation techniques used to
calculate their apportionment.
Note 11
Paid		 employees employees employees employees employees employees
please co
piete v Isnots Iree		 charay nas any empresses.
M.t OL rr Ousia
This year Iasl year
0 E
Salaries and wages 71,000 71,559
Social securiiy coute
pension caela fdefined corarlbution scheme)
Other employee
beneSts
Tourt etutf costs 71,0«0 71,559
Please provide details ofexpenditure an staff workln9 for Ihe Notappae bl
charity whose contracts ars mlh and are paid by a related party
Please give d tegs orthe n mber el
pension costs) fell within
each band		 employees
srEla Mo		 whose lotal employee
fram EOS mm apwards.		 benertls
0ihere		 (elrcluding
emplayer
ara nos ch oansactlons,
pfeeee enter bus' in the bar prov ded.
No employees
received employee		 benefits (excluding employer
p nston caste) for the reporting period ofmore than E00,000 Not applicable
Band Number ofem lo ees
«60.000to009 900
Fg
0to E/9,999
BIO MO to «90 SSS
EI0thM0toEIM 900
Please pmwde
Ihe total amount		 paid to Total management personnel rsmunerahon isf27,944
key management
personnel
(Includes
tmstees a d senior management) for
their services lo the chanly
11.2 Average head coun 1 ln the year Thl~year
Number		 Last year
Number
The parts ofths charily In which the Fundralsln
employees
work		 Charitsble Actlvigss 10 12
Governance
Other
Total 13
authority
11.3Exmrma
payments
Ioemployees		 and others (excluding trustees)
Please complete Van exurrags pey ant Ismedu
v explain the nature ofthe
nt Ncl spplicsbl
Please stale the legal o
reason for making the payment Ncl pplicmle
please state Ihe amount ofths paymerlt
(orvalue ofany waiver ofaright
unset)		 to an Not ecltllceble
11.4 Redundancy
paym
nls
please complele 0any nufundency or tern in rh n paymenl Ismade In the peried.
Total amourlt ofpaymenl N t ppa abl
Tha nature ofIhs payment
(cash,
atc.)		 asset Nol eppacable
The exleniotradundancyfundlng
balance
sheet dale		 althe N tsppll bl
Please slate ths accounting
pogcy		 for
any redundancy
or terminagon		 Not appacabte
payments

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debto rs orprepayments. rs orprepayments.
19.1 Analysis ofdebtors
Trade debtors
Prepayments and accrued income
Other debtors
19.2
Analys		 is ofdebtors recoverable
in more than 1		 year (included
in debtors a		 bove)
This year Last year
Trade debtors
Prepayments and accrued income
Other debtors
Total

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments
received		 on account for contracts or
formance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Amounts falling due Amounts falling due after falling due after
within one year more than one year
This year Last year This year Last year
F
1,777 5,048
Total 1,777 5,048

Movement in deferred income account Movement in deferred income account This year Lastyear
8
Balance at the start ofthe reporting period 17
Amounts
added
in current period		 4,916
Amounts
released to income from		 previous periods 17
Balance at the end ofthe reporting period 4,950

Note 24
Cash		 at bank and in hand
This year Last year
K 6
Short term cash investments (less than 3months maturity date)
Short term deposits
Cash at bank and on hand 26,170 42,227
Other
Total 26,170 42,227

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