| 2022 | 2021 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| F I X E D ASSETS | |||
| Tangible assets | 8 | 5380 | 3,522 |
| C U R R E N T ASSETS | |||
| Debtors | 9 | 293 | - |
| Cash at bank and in hand | 154,061 | 103,634 | |
| 154,354 | 103,634 | ||
| CREDITORS | |||
| Amounts falling due within one year | 10 | (52,740) | (12,882) |
| N E T C U R R E N T ASSETS | 101,614 | 90,752 | |
| T O T A L ASSETS LESS C U R R E N T | |||
| L I A B I L I T I E S | 102,194 | 94,274 | |
| N E T ASSETS | 102,194 | 94,274 | |
| FUNDS | |||
| Unrestricted funds | 102,194 | 94,274 | |
| T O T A L FUNDS | 102,194 | 94,274 |
REGISTERED CHARITY NUMBER: 1035097
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
FOR
THE DONKEY FIELD PRE-SCHOOL
Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
THE DONKEY FIELD PRE-SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
| 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 | 8 |
| Detailed Statement of Financial Activities | 9 | to | 10 |
THE DONKEY FIELD PRE-SCHOOL
REPORT OF THE TRUSTEES FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
The trustees present their report with the financial statements of the charity for the period 3rd September 2021 to 31st August 2022. 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 2019).
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
1035097
Principal address
Hophurst Drive Crawley Down West Sussex RH10 4XA
Trustees
Rachel Mears Chairperson James Wickerson Vice chairperson (resigned 6.10.2022) Sally Cheesmur Emily Jane Deadman Russell Dunn (appointed 6.10.2022)
Independent Examiner
I J Currie FCA Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Rachel Mears - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DONKEY FIELD PRE-SCHOOL
Independent examiner's report to the trustees of The Donkey Field Pre-School
I report to the charity trustees on my examination of the accounts of The Donkey Field Pre-School (the Trust) for the period 3rd September 2021 to 31st August 2022.
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
I J Currie FCA Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB
Date: .............................................
Page 2
THE DONKEY FIELD PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
| Period | |||
|---|---|---|---|
| 3.9.21 | |||
| to | Year Ended | ||
| 31.8.22 | 2.9.21 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 2 | 1,799 | 7,582 |
| Charitable activities | |||
| Pre-school | 134,920 | 94,144 | |
| Other trading activities | 3 | 5,847 | 510 |
| Investment income | 4 | 23 | 6 |
| Total | 142,589 | 102,242 | |
| EXPENDITURE ON | |||
| Raising funds | 1,945 | 224 | |
| Charitable activities | |||
| Pre-school | 132,724 | 114,745 | |
| Total | 134,669 | 114,969 | |
| NET INCOME/(EXPENDITURE) | 7,920 | (12,727) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 94,274 | 107,001 | |
| TOTAL FUNDS CARRIED FORWARD | 102,194 | 94,274 |
The notes form part of these financial statements
Page 3
THE DONKEY FIELD PRE-SCHOOL
BALANCE SHEET 31ST AUGUST 2022
| 2022 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 580 CURRENT ASSETS Debtors 9 293 Cash at bank and in hand 154,061 154,354 CREDITORS Amounts falling due within one year 10 (52,740) NET CURRENT ASSETS 101,614 TOTAL ASSETS LESS CURRENT LIABILITIES 102,194 NET ASSETS 102,194 FUNDS Unrestricted funds 102,194 TOTAL FUNDS 102,194 |
2021 Total funds £ 3,522 - 103,634 103,634 (12,882) 90,752 94,274 94,274 94,274 94,274 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Rachel Mears - Trustee
The notes form part of these financial statements
Page 4
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
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 2019)', 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost School equipment - 25% on cost
Small equipment and furniture is expensed in the year of purchase.
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.
The charity has no restricted funds.
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
continued...
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
| 2. | DONATIONS AND LEGACIES | |||
|---|---|---|---|---|
| Period | ||||
| 3.9.21 | ||||
| to | Year Ended | |||
| 31.8.22 | 2.9.21 | |||
| £ | £ | |||
| Donations | 1,414 | 7,582 | ||
| Grants | 385 | - | ||
| 1,799 | 7,582 | |||
| Grants received, included in the above, are as follows: | ||||
| Period | ||||
| 3.9.21 | ||||
| to | Year Ended | |||
| 31.8.22 | 2.9.21 | |||
| £ | £ | |||
| Crawley Down Residents Association | 250 | - | ||
| Tarana, Turners Hill | 135 | - | ||
| 385 | - | |||
| 3. | OTHER TRADING ACTIVITIES | |||
| Period | ||||
| 3.9.21 | ||||
| to | Year Ended | |||
| 31.8.22 | 2.9.21 | |||
| £ | £ | |||
| Fundraising events and trips | 5,847 | 510 | ||
| 4. | INVESTMENT INCOME | |||
| Period | ||||
| 3.9.21 | ||||
| to | Year Ended | |||
| 31.8.22 | 2.9.21 | |||
| £ | £ | |||
| Deposit account interest | 23 | 6 |
Page 6
continued...
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
5. INCOME FROM CHARITABLE ACTIVITIES
| INCOME FROM CHARITABLE ACTIVITIES | ||
|---|---|---|
| Activity School fees Pre-school Uniform sales Pre-school |
Period 3.9.21 to Year Ended 31.8.22 2.9.21 £ £ 134,353 93,103 567 1,041 134,920 94,144 |
|
| 94,144 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31st August 2022 nor for the year ended 2nd September 2021.
None of the trustees receive any remuneration from the Trust. Any relative of theirs who attends the school does so on the same terms as any other child.
Trustees' expenses
The trustees are all members of the management committee and are closely involved in the day to day running of the charity. The resources needed to itemise the amounts reimbursed to individuals for the year exceeds the benefit derived from the information obtained.
7. STAFF COSTS
The average monthly number of employees during the period was as follows:
| Period | ||
|---|---|---|
| 3.9.21 | ||
| to | Year Ended | |
| 31.8.22 | 2.9.21 | |
| School staff | 8 | 7 |
No employees received emoluments in excess of £60,000.
continued...
Page 7
THE DONKEY FIELD PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
| 8. TANGIBLE FIXED ASSETS Improvements to School property equipment £ £ COST At 3rd September 2021 and 31st August 2022 16,845 14,026 DEPRECIATION At 3rd September 2021 14,481 12,868 Charge for year 2,363 579 At 31st August 2022 16,844 13,447 NET BOOK VALUE At 31st August 2022 1 579 At 2nd September 2021 2,364 1,158 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Trade debtors 293 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Payments on account 38,891 Taxation and social security 1,931 Other creditors 11,918 52,740 |
Totals £ 30,871 |
Totals £ 30,871 |
|---|---|---|
| 27,349 2,942 |
||
| 30,291 | ||
| 580 | ||
| 3,522 | ||
| 2021 £ - 2021 £ 12,184 698 - |
2021 £ - |
|
| 12,882 |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31st August 2022.
Page 8
THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
| Period 3.9.21 to 31.8.22 £ INCOME AND ENDOWMENTS Donations and legacies Donations 1,414 Grants 385 1,799 Other trading activities Fundraising events and trips 5,847 Investment income Deposit account interest 23 Charitable activities School fees 134,353 Uniform sales 567 134,920 Total incoming resources 142,589 EXPENDITURE Raising donations and legacies Fundraising costs 1,945 Charitable activities Wages 108,227 Pensions 1,989 Consumables 34 Rent 10,480 Training and subscriptions 1,101 Small equipment and activities 964 Uniforms 712 Equipment depreciation 579 124,086 Support costs Management Insurance 771 Carried forward 771 |
Year En ded 2.9.21 £ 7,582 - 7,582 510 6 93,103 1,041 94,144 102,242 224 93,076 1,707 596 7,533 1,430 791 584 759 106,476 808 808 |
|---|---|
This page does not form part of the statutory financial statements
Page 9
THE DONKEY FIELD PRE-SCHOOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 3RD SEPTEMBER 2021 TO 31ST AUGUST 2022
| Period 3.9.21 to 31.8.22 £ Management Brought forward 771 Telephone 833 Office supplies and sundries 2,172 Storage 583 Stationery and postage 646 DBS checks 250 Depreciation of property improvements 2,363 7,618 Governance costs Independent examiners fee 1,020 Total resources expended 134,669 Net income/(expenditure) 7,920 |
Year En ded 2.9.21 £ 808 939 685 583 20 63 4,211 7,309 960 114,969 (12,727) |
|---|---|
This page does not form part of the statutory financial statements
Page 10