Aveton Gifford Pre-School
Registered Charity no. 1035567
Accounts
31 August 2021
Aveton Gifford Pre-School Contents
| Page | |
|---|---|
| Trustees report | 1 |
| Independent examiner's report | 2 |
| Receipts and payments account | 3 |
| Statement of assets | 4 |
| Notes to the accounts | 5 |
Aveton Gifford Pre-School
Trustees report
The trustees present their report and accounts for the year ended 31 August 2021.
Structure, governance and management
The Aveton Gifford pre-school, out of school club + toddler group (The pre-school) is a body in membership of the Early Years Alliance (membership number 12190) and was constituted on 19 October 2009.
The overall management and control of the pre-school rests with the individual members of the pre-school's management committee. As well as being responsible for the management of the pre-school the committee members are also the charity trustees of the pre-school. 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:
-
offering appropriate play, education and care facilities, family learning and extended hours groups, 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;
-
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;
-
instigating and adhering to and furthering the aims and objects of the pre-school learning alliance.
Committee members and trustees
The following persons served as committee members and trustees during the year.
Committee members
B. Gerrard (Chair)
A. Clayton (Secretary)
A. Henshaw-Depledge(Treasurer) C Richardson (Representative for Child Protection) - (C King resigned)
N. Newman (Representative for Equal Opportunities)
A.Kirby K.Musgrave S.Lodge L.Harris
The following trustees have a specific responsibility for looking after the interests of the pre-school building.
T Abrahall
J Neal P Powell
This report was approved by the committee members and signed on their behalf.
B. Gerrard Chair
< DATE>
Aveton Gifford Pre-School
Independent examiner's report to the Trustees of Aveton Gifford Pre-School
I report on the accounts of the pre-school for the year ended 31 August 2021, which are set out on pages 3 to 6.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 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 Commissioners under section 145(5)(b) of the 2011 Act and to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required for 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 statement below.
Independent examiner's statement In connection with my examination, no matter has come to my attention:
-
a) 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
-
b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
C.P.Thomson
2
Aveton Gifford Pre-School Receipts and payments account for the year ended 31 August 2021
| Notes | 2021 | 2020 | ||
|---|---|---|---|---|
| £ | £ | |||
| Income | 3 | 71,339 | 54,987 | |
| Other income | 3 | 5,122 | 6,126 | |
| 76,461 | 61,113 | |||
| Expenses | ||||
| Expenditure related to pre-school and | ||||
| fundraising activities | 3 | 75,287 | 64,931 | |
| Surplus (Loss)before depreciation | 1,174 | (3,818) | ||
| Depreciation charge | 2,104 | 2,061 | ||
| 3 | (Deficit) /Excess of income over expenditure | (930) | (5,879) |
3
Aveton Gifford Pre-School Statement of Assets as at 31 August 2021
| Notes | 2021 | 2020 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Buildings and equipment | 4 | 257,396 | 263,862 | ||
| Current assets | |||||
| Current account | 12,712 | 13,078 | |||
| Deposit account | 23,073 | 21,965 | |||
| Children’s centre current account | 882 | 882 | |||
| Petty cash | - | - | |||
| Debtors - fees | - | - | |||
| 36,667 | 35,925 | ||||
| Current liabilities | |||||
| Tax and social security | - | - | |||
| Pension liability | - | ||||
| - | - | ||||
| Net current assets | 36,667 | 35,925 | |||
| Net assets | 294,063 | 299,787 | |||
| Funds account | 5 | ||||
| Unrestricted income fund | 75,765 | 76,695 | |||
| Restricted capital fund | 218,298 | 223,092 | |||
| 294,063 | 299,787 |
We approve the accounts and acknowledge our responsibility for them, including the appropriateness of the accounting basis and for providing all the information and explanations necessary for their compilation.
B.Gerr ard
Chair
Aveton Gifford Pre-School Notes to the receipts and payments account for the year ended 31 August 2021
1 Accounting basis
The accounts have been compiled on a receipts and payments basis.
2 Depreciation
Depreciation has been provided on the assets to write them off over their estimated useful lives
| New Building | - | 50 years ( Charged to Restricted fund) |
|---|---|---|
| Fixtures and fittings | 10 years | |
| Summer house | 5 years | |
| Digital camera | 5 years |
3 Receipts and payments account analysis
| Receipts and payments account analysis | |||
|---|---|---|---|
| Income Fees from parents & toddlers Fundraising Early years grants Other Income Sweatshirts, photos EDF Energy Furlough payments Bank Interest Expenditure Salaries and pension Milk and apples Premises Insurance Consumables and equipment replacements Fundraising expenses Telephone and internet Subscriptions Sweatshirts and uniforms Training Postage and stationery Sundries Expenses before depreciation Depreciation |
2021 £ 25,929 2,283 43,127 71,339 247 2,335 2,538 2 5,122 66,432 176 1,398 1,224 2,461 20 2,200 337 611 162 190 76 75,287 2,104 |
2020 £ 12,942 2,634 39,411 54,987 |
|
| 137 2,431 3,529 29 6,126 56,737 378 2,212 1,153 - 97 2,264 333 - 350 787 620 64,931 |
137 2,431 3,529 29 6,126 |
||
| 2,061 |
5
Aveton Gifford Pre-School Notes to the statement of assets for the year ended 31 August 2021
4 Fixed Assets
| Land New Building Fixtures & fittings Summer House Digital camera Total Cost B Fwd 24,715 239,709 7,258 6,427 250 278,359 Cost in year 433 433 Cost carried fwd 24,715 239,709 7,691 6,427 250 278,792 Depreciation B fwd - 9,588 1,278 3,532 100 14,496 Charge in year - 4,794 769 1,285 50 6,898 Depreciation Carried fwd - 14,382 2,047 4,817 100 21,394 Net Book Value B Fwd 24,715 230,120 5,982 2,895 150 263,862 Net Book Value Carried Fwd 24,715 225,327 5,644 1,610 100 257,396 |
Cost B Fwd Cost in year Cost carried fwd Depreciation B fwd Charge in year Depreciation Carried fwd Net Book Value B Fwd Net Book Value Carried Fwd |
Land 24,715 24,715 - - - 24,715 24,715 |
New Building Fixtures & fittings Summer House Digital camera 239,709 7,258 6,427 250 433 239,709 7,691 6,427 250 9,588 1,278 3,532 100 4,794 769 1,285 50 14,382 2,047 4,817 100 230,120 5,982 2,895 150 225,327 5,644 1,610 100 |
Total 278,359 433 278,792 |
Total 278,359 433 278,792 |
|---|---|---|---|---|---|
| 14,496 6,898 21,394 263,862 |
14,496 6,898 21,394 |
||||
| 257,396 | |||||
| 5. | Movement of funds | 2021 | 2020 | 2021 | 2020 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Restricted | Unrestricted | Total | Total | ||
| building fund | funds | funds | funds | ||
| At 1 September 2020 | 223,092 | 76,695 | 299,787 | 310,460 | |
| (Deficit)/Surplus for the | |||||
| year | - | 1,174 | 1,174 | (3818) | |
| Depreciation charge | (4,794) | (2,104) | (6,898) | (6,855) | |
| At 31 August 2021 | 218,298 | 75,765 | 294,063 | 299,787 |
6