OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-08-31-accounts

Shelf Pre-school

Charity Number 1035756

Annual Report and Financial Statements for the year ended 31 August 2021

Shelf Pre-school

Annual Report and Financial Statements

for the year ended 31 August 2021

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 2021

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 2021 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:

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

We started September 2020 term feeling much more positive as lots of Covid restrictions had been lifted and life slowly started moving again. We were working at normal numbers with staff and children keeping some safety measures in place such as, reduced resources, gate pick up/collection and extra cleaning. We hadn’t been back long when we had to shut for a week due to a member of staff testing positive for Covid, but on a positive note there were no other cases in staff or children. The staff did a deep clean of the setting and one of our parents kindly lent us a fogging machine which then led us to purchase our own. We didn’t have any more Covid cases in staff until the end of the year in the summer holidays and the only child case we had was while the child was absent from preschool. The lockdown restrictions announced in January 2021 caused some problems as it was announced all Early Years children could attend settings but some of our staff with older school age children could not get school places and one member of staff was isolating. As always the staff came together and we worked through it, it was a very difficult term but how the staff pulled together is a real positive and we were able to provide childcare to all children despite the difficulties we faced. Moving into the Summer term was much more positive as things started to feel a little more normal again. We still couldn’t do the transition visits with Shelf J & I but we showed the children pictures of the school on their website and talked about the school. We ended the year on a real high with our end of year trip which thankfully was able to go ahead this year. We went to Gulliver’s World and it was a huge success! The children and staff absolutely loved it and in addition to this all the staff were booked into the Bottomley’s pub for tea and had a late Christmas do. Shelf Pre School Manager and Childcare Manager paid for the meal for the staff as we are so proud of how well they have all pulled together in such difficult times and felt if would boost morale and ensure staff feel valued.

4

Shelf Pre-school

Trustees' Report for the year ended 31 August 2020 continued

Achievements and performance (Cont.)

Fundraising

It was a very slow start to the year with regards to fundraising as the Shelf Gala was cancelled again and the village hall is still closed meaning we were unable to hold our Christmas Fair. We were able to do a Carol concert held inside the pre-school which we were really pleased about and raised £242.50. We have done 2 fundraising events which have been very successful. One of them was the kids assault course which raised a whopping £573.50 and the second was the three peaks challenge that pre-school manager and her husband completed and raised £860. We were also able to hold an Easter hamper raffle raising £77 and have been able to have photography company in which was a little last min but parents were pleased with their pics and we raised £40. We still promote Easy fundraising and Amazon Smile and get small quarterly donations.

Community Asset Transfer on the Shelf Village Hall

On 5/7/21 we had the excellent news that we have been successful in progressing to the next stage of the asset transfer of the village hall, what this means for preschool is we don’t have to look for other premises and we can have first choice on booking hall facilities etc as I will be dealing with bookings. This is a long process of around 18 months but it is really good news for Pre-school. We have the rent agreement under review at the moment and we will hopefully have that wrapped up long before the asset transfer.

Reserves policy

The reserves policy at Shelf Pre-School is to ensure we have a sufficient amount of money held in our savings account to cover at least 3 months running costs. This will ensure in difficult times we can allow for sustainability and continuity of service. The reserves will also allow for adequate redundancy costs for members of staff.

We currently estimate this to be £45,864 (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 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 2021, 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: 23 June 2022

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 2021

Notes
Receipts
Grants and donations
(2)
Fees
Fundraising
Bank interest
Uniform sales
CJRS
Other income (Trips)
Total receipts
Payments
Salaries and NIC
(3)
Pensions
Payroll costs
Premises
Insurance
Fundraising expenditure
Session Consumables
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)
2021
2021
2021
2020
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
0
85,616
85,616
74,117
11,864
0
11,864
8,969
2,017
0
2,017
1,386
4
0
4
36
349
0
349
343
0
0
0
2,287
440
0
440
0
14,674
85,616
100,290
87,139
6,518
83,464
89,982
83,727
410
2,390
2,799
2,520
67
393
460
460
735
4,286
5,020
6,456
172
1,001
1,173
1,148
0
0
0
94
29
172
202
0
76
441
516
858
28
165
193
1,141
61
356
417
289
27
159
186
525
114
664
778
385
23
133
156
836
87
508
595
47
61
355
416
273
0
0
0
28
791
0
791
0
0
0
0
0
95
555
650
0
0
0
0
0
0
0
0
0
0
0
0
0
34
200
234
312
0
0
0
200
0
0
0
180
0
0
0
183
9,327
95,240
104,568
99,660
5,347
-9,625
-4,278
-12,521
34,277
17,237
51,514
64,035
39,624
7,613
47,236
51,514

7

Shelf Pre-school

Statement of assets and liabilities as at 31 August 2021

Cash funds
Cash at back
- Current account
- Deposit accounts
Cash in hand
Total cash funds
Other monetary assets
Fees outstanding - taken from Debtors list
Rates paid in advance
Rent paid in advance
Insurance paid in advance
Payroll fee paid in advance
HMRC
2021
2021
2021
2020
Unrestricted
Restricted
Total
Total
£
£
£
£
21,694
7,577
29,271
33,605
17,860
0
17,860
17,857
70
35
106
52
39,625
7,612
47,237
51,514
£
£
445
0
0
102
0
442
759
747
268
268
301
614
1,774
2,172

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
Rent
Independent Examination
£
£
0
543
265
243
754
388
883
0
325
650
2,227
1,824

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 2021

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 2021

2 Grants and donations
CMBC - Children & Young People's Services
City of Bradford MDC
Other grants
Donations
3 Staff costs and numbers
Staff remuneration (net)
Social security costs
Pensions
2021
2021
2021
2020
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
0
85,616
85,616
74,117
0
0
0
0
0
0
0
0
0
0
0
0
0
85,616
85,616
74,117
2021
2020
£
£
82,776
79,471
7,206
4,256
2,799
2,520
92,781
86,246

The average number employees during the year was 8 (2020:8). There were no employees with emoluments above £60,000

4 Restricted funds
CMBC - Early Education Funding (*)
M&S Donation Garden Project
Balance b/f
Incoming
Outgoing
Balance c/f
£
£
£
£
17,202
85,616
95,240
7,577
35
0
0
35
17,236
85,616
95,240
7,613

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