Partridge Green Preschool Treasurers Report 2020 2021
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2020/2021 2019/2020
Income
Fees £14267.75 £ 10552.90
WSCC Funding £65837.32 £ 77192.41
Registration Fees/starter packs £120 £ 210.70
Milk Refund £72.65 £ 160.42
Fund raising £2399.99 £ 4241.07
T-shirts £47.50 £ 151.10
Bank interest & other income inc £498 £301.08
donations & sponsorship
Easyfundraising £37.43 £102.35
Stay & Play /PG Munchkins ?? £ 489.46
Total £83,488.13 £ 93,402.12
Expenses
Employee costs £57910.70 £ 61,372.02
Rent 4544.25 £ 5154.5
General Administration
Expenses
Repairs & Maintenance
Telephone £159.43 £ 147.46
Internet £395.89 £399.36
Printing costs Stationary & Post £169.44 £ 490.95 (new office
package)
Petty Cash £623.18 £ 420
Staff Uniform & Book Bags & £765.11 £ 402.40
T.shirts
Fund raising Expenditure £195.97 £ 1168.77
Helpers gratuities
Subscriptions & Memberships Fees £215 £ 112
Insurance £798.52 £699.80
Equipment £683.90 £3319.05
Materials & Consumables £177.30 £1480.57
Training £75 £254.40
Advertising Promotion & £117.86 £353.25
Entertainment
Floats £120 £120
Legal & Professional cost £2034 £1446
Bank Charges
Other Expenses 287.80 906.71
AGM Hall Hire & refreshments £5.50
Fee Reimbursements £652.68 £265.20
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Total £70,255.97 £ 78,398.57
Surplus £ 13,232.16 £15,003.55
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(+£20,000 moved into the reserve account)
Partridge Green Pre-School Playgroup
Accounts
31 May 2021
Partridge Green Pre-School Playgroup
Approval statement
I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing DCT Accounting Ltd with all information and explanations necessary for their compilation.
Signature: …..................................... Date: …........................................
1
Partridge Green Pre-School Playgroup Profit and Loss Account for the year ended 31 May 2021
| Sales Cost of sales Gross profit Expenses Wages, salaries and other staff costs Rent, rates, power and insurance costs Repairs and renewals of property and equipment Telephone, fax, stationery and other office costs Advertising and business entertainment costs Accountancy, legal and other professional fees Depreciation and loss/(profit) on sale Profit |
2021 £ 80,328 314 80,014 67,742 4,126 - 4,516 118 2,034 61 78,597 1,417 |
2020 £ 85,892 1,177 |
|---|---|---|
| 84,715 | ||
| 63,174 5,155 130 7,000 440 1,446 76 |
||
| 77,421 | ||
| 7,294 |
2
Partridge Green Pre-School Playgroup Balance Sheet as at 31 May 2021
| Notes Fixed assets Equipment, machinery and motor vehicles 3 Current assets Trade debtors Bank/building society balances Cash in hand Other current assets and prepayments Current liabilities Other liabilities and accruals Net current assets Net assets Capital account Balance at start of period Net profit |
- 32,626 15 18,408 |
2021 £ 242 50,301 50,543 49,126 1,417 50,543 |
472 12,624 22 35,705 |
2020 £ 303 48,823 |
|---|---|---|---|---|
| 51,049 | 48,823 | |||
| 748 | - | |||
| 49,126 | ||||
| 41,832 7,294 |
||||
| 49,126 |
3
Partridge Green Pre-School Playgroup Notes to the Accounts for the year ended 31 May 2021
1 Accounting basis
The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.
2 Profit and loss account analysis
| Sales Fees received Funding Fundraising donations account Stay & Play income Other income Bank deposit interest received Cost of sales Fundraising costs Wages, salaries and other staff costs Wages and salaries Staff training and welfare Rent, rates, power and insurance costs Rent Stay & Play rent Repairs and renewals of property and equipment Repairs and maintenance Telephone, fax, stationery and other office costs Telephone and fax Printing, postage and stationary Milk Fruit, biscuits Material and equipment Subscriptions Insurance Advertising and business entertainment costs Advertising and PR Accountancy, legal and other professional fees Accountancy and payroll Depreciation and loss/(profit) on sale |
2021 £ 12,205 64,176 3,872 - 73 2 80,328 314 67,243 499 67,742 4,013 113 4,126 - 733 491 - 483 1,692 318 799 4,516 118 2,034 |
2020 £ 10,709 70,169 4,034 239 712 29 |
|---|---|---|
| 85,892 | ||
| 1,177 | ||
| 62,197 977 |
||
| 63,174 | ||
| 4,499 656 |
||
| 5,155 | ||
| 130 | ||
| 511 602 149 213 4,713 112 700 |
||
| 7,000 | ||
| 440 | ||
| 1,446 | ||
4
Partridge Green Pre-School Playgroup Notes to the Accounts for the year ended 31 May 2021
61
76
Depreciation
5
Partridge Green Pre-School Playgroup Notes to the Accounts for the year ended 31 May 2021
3 Plant, machinery and motor vehicles
| Plant, machinery and motor vehicles | |
|---|---|
| Cost At 1 June 2020 At 31 May 2021 Depreciation At 1 June 2020 Charge for the year At 31 May 2021 Net book value At 31 May 2021 At 31 May 2020 |
Plant and machinery £ 379 |
| 379 | |
| 76 61 |
|
| 137 | |
| 242 | |
| 303 |
6
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF PARTRIDGE GREEN PRE-SCHOOL PLAYGROUP
Accounts for the Year Ended 31 May 2021
I report on the accounts of the trust for the year ended 31 May 2021 which are set out on pages 2 to 6.
As the Charity’s Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the act) dose not apply.
It is my responsibility to state, on the bases of procedures specified in the General Direction given by the Charity Commissioner under section 43(7)(b) of the act, whether particular matters have come to my attention.
My examination was carried out in accordance with the General Direction 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 these records. It also includes consideration of any unusual items or disclosures in the Accounts, and seeking explanation from you as Trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
In connection with my examinations no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements set below have not been met:
-
a) To keep accounting records in accordance with section 41 of the Act; and
-
b) To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act.
B Teichmann, FFA, ICPA, FFTA
For DCT Accounting Ltd 7 Wilton Close Partridge Green Sussex RH13 8RX
Date: 19[th] October 2021
TO THE MEMBERS AND TRUSTEES OF PARTRIDGE GREEN PRE-SCHOOL PLAYGROUP COMMITTEE
ACCOUNTS FOR THE YEAR ENDED 31[ST] MAY 2021
We have examined the financial statements in connection with the books, records and other information supplied.
The statement of income & expenditure stands at a small profit for the year due to a cut in WSCC funding to the Charity compared to the prior year. COVID-19 affected most of the year, but the financial effects were not as pronounced as they could have been.
Following the approval of the Accounts at the Annual General Meeting the Accounts will be represented in a format required by the Charity Commission together with a full report from our office.
The General Revenue Reserve Fund stands at £50,543 compared with £49,126 for the preceding year.
B Teichmann, FFA, ICPA, FFTA
For DCT Accounting Ltd 7 Wilton Close Partridge Green Sussex RH13 8RX
Date: 19[th] October 2021