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2020-08-31-accounts

Shelf Pre-school

Charity Number 1035756

Annual Report and Financial Statements for the year ended 31 August 2020

Shelf Pre-school

Annual Report and Financial Statements

for the year ended 31 August 2020

Contents Page
Trustees' Report 3 to 5
Examiner's Report 6
Receipts and Payment Account 7
Statement of Assets and Liabilities 8
Notes to the Accounts 9 to 10

Prepared by Julie Talbot CPFA MIAB

2

Shelf Pre-school

Trustees' Report for the year ended 31 August 2020

Reference and administrative details for the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved

Name
Jenny Wilson
Katie Ashton
James Hoban
Kathryn Hamilton
Charlotte Metcalf
Position
General
Chair from January 2020
General
Secretary
Treasurer from January 2020
General
Dates
Appointed November 2016
Appointed November 2016
Appointed December 2017
Appointed December 2017
Appointed January 2019

Charity number

The charity was registered with the Charity Commission for England and Wales, charity number 1035756, 19 April 1994.

Registered and principal address

Shelf Village Hall Halifax Road Shelf Halifax Road HX3 7NT

Bankers

Yorkshire Bank PLC Barclays Bank PLC 58 High Street 1 Churchill Place Queensbury London Bradford E14 5HP BD13 2QL

Independent Examiner

Julie Talbot BA (Hons) CPFA MIAB 1 Wood Nook Norland Sowerby Bridge West Yorkshire HX6 3RZ

3

Shelf Pre-school Trustees' Report for the year ended 31 August 2020 continued

Structure, governance and management

The charity is governed by a constitution adopted on 13 October 1980, as amended on 12 October 1992, 29 November 2011 and 17 July 2012.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Objectives and activities

The charity's objectives

To enhance the development and education of children primarily under statutory 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 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;

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education in line with the Early Years Foundation Stage. To provide care and Education to children age 2 – 5.

Achievements and performance

Laura started as Pre-school manager in September 2019, during the first part of the year we completed our AGM, several fundraising activities and recruited two new members of staff.

We held a Christmas Fayre at Shelf Village Hall with the support of the committee; this was well supported by our children and parents and we also received £300 fund match for this from our committee member Jenny Wilson. We also held our annual nativity in our village hall which was well attended by parents and family members; we also took the opportunity to hold a raffle! Both of our Christmas events were very popular, and we had a great turnout both from our families and the local community, thus helping to raise our profile. The raffle was supported by some very generous businesses which ensured we sold lots of raffle tickets. All our events help us to become more noticeable to the village of Shelf and beyond and hopefully increase our numbers. We took part in decorating the Christmas tree at Bethel Chapel a local church. Parents and carers were invited to come along and see the display and we received a small donation. We then faced a new challenge when we entered the start of the Covid 19 pandemic in March 2020 and had to temporarily close. We took advantage of the Government Furlough scheme for a couple of months. During the period we were closed (March 20th to June 14th) we continued our parent partnership through our Facebook page and Tapestry system.

4

Shelf Pre-school

Trustees' Report for the year ended 31 August 2020 continued

Achievements and performance (Cont.)

As we went into the national lock down, we did learning booklets for children to take home and we shared activities the children could do at home on our Tapestry system. A member of staff also shared videos of her doing story time. When the restrictions started to ease, we put extra safety measures in place and developed a thorough risk assessment to enable the children to return to pre-school. We also managed to continue to run our school holiday club which has been steadily growing in numbers. During this pandemic all the staff and the committee have really come together to support each other at a really difficult time, and we have continued to support the parents of the children in our care. During the Summer holiday Laura and her husband Rick did a huge clean up of the garden in preparation for September return. September numbers are looking positive despite the current pandemic.

The new Manager started working in the setting at the start of the new school year in September 2019. Following maternity cover of 10 months of the previous year one of the people covering were taken on permanently in Sept 19 and we also welcomed back a member of staff on a temp basis in January which led to a permanent contract at the beginning of March 2020. We strive to seek continuous improvement within our setting, regularly promoting partnership with parents. Newsletters, sharing sheets, texts and emails keep all of our families up to date. We have a dedicated Facebook page for the sole use of parents of children in the setting. We continue to remain an open and inclusive setting.

Reserves policy

It is the policy of the Pre-School to hold reserves which have not yet been committed or designated for any particular purpose. The management committee have set aside reserves in order to protect the future financial operations of the pre-school from the effects of any unforeseen variations in its income streams as part of a policy of good financial management practice. The value of the reserve is equivalent to approximately three to four months running costs.

We currently estimate this to be £43,010.74 (including redundancies). Shelf Pre-School will endeavour to allocate sufficient funds to the savings account as required.

This policy is in line with guidance from the charities commission, the pre-school learning alliance and advice from WYCAS good practice guide.

The reserves policy will be reviewed annually to ensure three to four months running costs can be maintained.

5

Shelf Pre-school

Independent Examiner’s report to the Trustees of Shelf Pre-School

I report to the trustees on my examination of the accounts of Shelf Pre-School for the year ended 31 August 2020, which are set out on pages 7 to 10.

Responsibilities and basis of report

As the charity trustees of Shelf Pre-School you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of Shelf Pre-School's Accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 in any material respect:

  1. accounting records were not kept in respect of Shelf Pre-School as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records.

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.

Signed: ………………………………………Name: Julie Talbot

Relevant professional qualification or body : CIPFA (Chartered Institute of Public Finance and Accountancy)

Date: 22 June 2021

Julie Talbot BA (Hons) CPFA MIAB

1 Wood Nook Norland Sowerby Bridge West Yorkshire HX6 3RZ

6

Shelf Pre-school

Receipts and payments account for the year ended 31 August 2020

Notes
Receipts
Grants and donations
(2)
Fees
Fundraising
Bank interest
Uniform sales
CJRS
Other income
Total receipts
Payments
Salaries and NIC
(3)
Pensions
Payroll costs
Premises
Insurance
Fundraising expenditure
Equipment
Telephone and internet
Subscriptions
Admin, printing, postage and stationery
Cleaning
Repairs and maintenance
Staff training
Child snacks
Travel
Trips
Advertising
Independent examination
Legal and other professional fees
Bank changes
Bookkeeping
Uniforms
Garden Project
Bad Debt Write Off
Sundry expenses
Total payments
Net (payments)
Cash fund balances brought forward
Cash fund balances carried forward
(4)
2020
2020
2020
2019
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
0
74,117
74,117
102,875
8,969
0
8,969
17,316
1,386
0
1,386
2,099
36
0
36
63
343
0
343
395
2,287
0
2,287
0
0
0
0
620
13,022
74,117
87,139
123,367
18,239
65,488
83,727
88,505
377
2,143
2,520
2,071
69
391
460
1,000
965
5,491
6,456
6,989
172
976
1,148
1,134
94
0
94
174
128
730
858
368
170
970
1,141
1,189
43
246
289
475
78
446
525
265
58
328
385
618
155
681
836
2,445
0
0
47
270
47
268
273
492
5
28
28
0
0
0
0
633
0
0
0
50
0
0
0
325
0
0
0
0
0
0
0
0
0
0
0
297
47
265
312
534
0
200
200
265
180
0
180
0
27
156
183
103
20,852
78,808
99,660
108,201
-7,830
-4,691
-12,521
15,166
42,107
21,928
64,035
48,870
34,277
17,237
51,514
64,035

7

Shelf Pre-school

Statement of assets and liabilities as at 31 August 2020

Cash funds
Cash at back
- Current account
- Deposit accounts
Cash in hand
Total cash funds
Other monetary assets
Rates paid in advance
Rent paid in advance
Insurance paid in advance
Payroll fee paid in advance
HMRC
2020
2020
2020
2019
Unrestricted
Restricted
Total
Total
£
£
£
£
16,403
17,202
33,605
45,814
17,857
0
17,857
17,837
16
35
52
384
34,277
17,237
51,514
64,035
£
£
102
100
442
442
747
742
268
303
614
1,043
2,172
2,630

Assets retained for the charity's own use

Various toys, furniture and play and computer equipment

Liabilities
HMRC Month 6
Pension Month 6
Service and utility charges
Payroll charges
Independent examination
£
£
543
0
243
153
388
429
0
0
650
325
1,824
907

Approval of the accounts

The financial statements were approved at a meeting of the trustees and signed on its behalf by:

Signed: …………………………………………………….

Name ……………………………………………………… (Trustee)

Date: ……………………………………………………….

8

Shelf Pre-school

Notes to the accounts for the year ended 31 August 2020

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

Taxation

As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further examination of the nature and purpose of each fund is included in the notes to the accounts.

9

Shelf Pre-school

Notes to the accounts continued for the year ended 31 August 2020

2 Grants and donations
CMBC - Children & Young People's Services
City of Bradford MDC
Other grants
Donations
3 Staff costs and numbers
Staff remuneration
Social security costs
Pensions
2020
2020
2020
2019
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
0
74,117
74,117
95,013
0
0
0
7,362
0
0
0
0
0
0
0
500
0
74,117
74,117
102,875
2020
2019
£
£
79,471
84,934
4,256
3,217
2,520
2,071
86,246
90,222

The average number employees during the year was 8 (2019:8). There were no employees with emoluments above £60,000

4 Restricted funds
CMBC - Early Education Funding (*)
City of Bradford MDC
M&S Donation Garden Project
Balance b/f
Incoming
Outgoing
Balance c/f
£
£
£
£
21,693
74,117
78,608
17,202
0
0
0
0
235
0
200
35
21,928
74,117
78,808
17,237

Fund name

Purpose of restriction

CMBC - Early Education Funding M&S Garden Project

For the supply of free early years provision for 2 to 4 year olds. For improving the garden area

5 Trustee expenses

No trustee received any expenses during this or the previous financial year.

6 Related party transactions

There were no related party transactions during this or the previous financial year

10