2021-08-31-accounts

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

8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 01623 409551

26 Market Place Huthwaite Sutton in Ashfield Nottinghamshire NG17 2QX 01623 405571

Mrs Wendy Moakes Python Hill Primary School Kirklington Road Rainworth Mansfield, Notts NG21 0JZ Little Nippers Pre-school

20 July 2022

Dear Wendy,

Accounts for Period ended 31/08/2021

Your accounts for Little Nippers Pre-school for the period ended 31/08/2021 have been sent to you by via Legalesign for electronic signature.

Please review the accounts carefully and if you are happy that the accounts can be approved please complete the e-sign process.

Please do not hesitate to contact us if you have any queries.

Yours sincerely,

Andrew Brealey

Email: admin@brealeyandnewbury.co.uk Web: www.brealeyandnewbury.co.uk Fax: 01623 409550

Andrew Brealey is licenced and regulated by AAT under licence number 646

Partners: A.K. Brealey BSc (Hons) M.A.A.T., S. Newbury

Little Nippers Pre-school

Charity No. 1036702

Trustees' Report and Unaudited Accounts

31 August 2021

Little Nippers Pre-school Contents

	Pages
Trustees' Annual Report	2 to 3
Independent Examiner's Report	4
Statement of Financial Activities	5
Balance Sheet	6
Statement of Cash flows	7
Notes to the Accounts	8 to 14
Detailed Statement of Financial Activities	15 to 16

Page 1

Little Nippers Pre-school Trustees Annual Report

Little Nippers Pre-school

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1036702

Principal Office

C/O Python Hill Academy Kirklington Road Rainworth Nottinghamshire NG21 0JZ

Trustees

The following trustees served during the year:

W. Goodman B.J. Harris W. Moakes

Accountants

Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN

Bankers

Santander Bridle Road Bootle L304GB

OBJECTIVES AND ACTIVITIES

The main aim of the charity is to enhance the development and education of children under statutory school age. Overall management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution. Day to day project activity is managed by paid staff.

ACHIEVEMENTS AND PERFORMANCE

Page 2

Little Nippers Pre-school

Trustees Annual Report

Little Nippers Preschool serves the local area and welcomes children between the ages of 2 and 5 years, until they enter full time education. Our aim is for all children in our environment to feel safe and valued, with our objectives being that children should develop independence, social skills and knowledge through play. Little Nippers Pre-School provides a stimulating place for children to learn and expand their experiences between home and school. Activities are varied and imaginative, encouraging children to learn at their own pace. Pre-School sessions typically include circle time, outdoor play, including our mud kitchen, (weather permitting), story time, song time and snack, as well as free play. Little Nippers Preschool offers childcare between 8.45am and 3.15pm Monday to Friday, during school term times, with a breakfast club offered between 8am and 8.45. A holiday club is offered and run during school holidays, if numbers make it viable to take place. The Pre-School is run by a voluntary Management Committee who ensures that Pre-School stays rooted in our community and reflects the needs of the children.

FINANCIAL REVIEW

The accounts for the period 01-09-2020 to 31-08-2021 were presented and compared with the previous year. A small profit of just under £4500 will ensure that current staffing levels can be maintained during the autumn term, when the number of children is naturally lower due to transition to primary school. Fees are to be increased from September to help cover the rise in rent set by the landlord.

Finances will continue to be reviewed at every committee meeting with particular consideration given to staffing levels and number of children attending sessions.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is operated under the rules of its constitution adopted 30th September 1985, amended 12th June 2006 and 24th June 2010.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Wendy Moakes

W. Moakes Trustee 31 August 2021

Page 3

Little Nippers Pre-school Independent Examiners Report

Independent Examiner's Report to the trustees of Little Nippers Pre-school

I report to the trustees on my examination of the financial statements of Little Nippers Pre-school for the year ended 31 August 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements 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 Act.

Independent examiner's statement

I have completed my examination. I can 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:

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.

Andrew Brealey AAT Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 31 August 2021

Page 4

Little Nippers Pre-school Statement of Financial Activities for the year ended 31 August 2021

Unrestricted funds	Total funds	Total funds
2021	2021	2020
£	£	£

1,201	1,201	1,532
154,399	154,399	120,405
155,600	155,600	121,937

2,046	2,046	1,381
146,078	146,078	121,791
148,124	148,124	123,172
-	-	-
7,476	7,476	(1,235)
-	-	-
7,476	7,476	(1,235)

7,476	7,476	(1,235)

39,386	39,386	40,621
46,862	46,862	39,386

Page 5

Little Nippers Pre-school Balance Sheet at 31 August 2021

Charity No. 1036702 Fixed assets Tangible assets 9 Current assets Cash at bank and in hand Creditors:Amount falling due within one year 10 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 11 Unrestricted funds 11 General funds Reserves 11 Total funds	2021 £ 7,975 7,975 39,607 39,607 (720) 38,887 46,862 46,862 46,862 46,862 46,862 46,862	2020 £ 4,938
		4,938 35,120
		35,120 (672)
		34,448 39,386
		39,386
		39,386
		39,386
		39,386
		39,386

Approved by the trustees on 31 August 2021

And signed on their behalf by:

W. Moakes Trustee 31 August 2021

Wendy Moakes

Page 6

Little Nippers Pre-school Notes to the Accounts

for the year ended 31 August 2021

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

Little Nippers Pre-school Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Equipment 18%% Reducing Balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 8

Little Nippers Pre-school Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 9

Little Nippers Pre-school Notes to the Accounts

2 Statement of Financial Activities - prior year

2 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Charitable activities Total Expenditure on: Raising funds Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Donations 4 Income from charitable activities Notts County Council/Government Funding/Special Needs Parents Fees Unifrom Sales Holiday Club	Unrestricted £ 1,201 1,201 Unrestricted £ 135,130 15,361 897 3,011 154,399	Unrestricted funds 2020 £ 1,532 120,405 121,937 1,381 121,791 123,172 (1,235) (1,235) (1,235) 40,621 39,386 Total 2021 £ 1,201 1,201 Total 2021 £ 135,130 15,361 897 3,011 154,399	Total funds 2020 £ 1,532 120,405
			121,937 1,381 121,791
			123,172
			(1,235)
			(1,235)
			(1,235) 40,621
			39,386
			Total 2020 £ 1,532
			1,532
			Total 2020 £ 113,405 6,429 425 146
			120,405

Page 10

Little Nippers Pre-school Notes to the Accounts

5 Expenditure on raising funds

Fundraising trading costs 6 Other expenditure Employee costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 7 Net income/(expenditure) before transfers This is stated after charging: Depreciation of owned fixed assets 8 Staff costs Salaries and wages No employee received emoluments in excess of £60,000.	Unrestricted £ 2,046 2,046 Unrestricted £ 127,592 9,346 1,750 6,670 720 146,078 2021 £ 1,750 2021 126,489 126,489	Total 2021 £ 2,046 2,046 Total 2021 £ 127,592 9,346 1,750 6,670 720 146,078	Total 2020 £ 1,381
			1,381
			Total 2020 £ 109,355 5,534 1,084 5,146 672
			121,791
			2020 £ 1,084 2020 108,084
			108,084

Page 11

Little Nippers Pre-school Notes to the Accounts

9 Tangible fixed assets

9 Tangible fixed assets
Cost or revaluation At 1 September 2020 Additions At 31 August 2021 Depreciation and impairment At 1 September 2020 Depreciation charge for the year At 31 August 2021 Net book values At 31 August 2021 At 31 August 2020 10 Creditors: amounts falling due within one year Accruals 11 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 12 Analysis of net assets between funds Fixed assets Net current assets		Equipment	£ 6,753 4,787 11,540 1,815 1,750 3,565 7,975 4,938	Total £ 6,753 4,787
		£ - - - - - - - - 2021 £
				11,540
				1,815 1,750
				3,565
				7,975
				4,938
				2020 £
		720		672
	At 1 September 2020 39,386 39,386	720 Incoming resources (including other gains/losses ) £ 155,600 155,600	Resources expended £ (148,124) (148,124) Unrestricted funds £ 7,975 38,887 46,862	672
				At 31 August 2021 £ 46,862
				46,862
				Total £ 7,975 38,887
				46,862

Page 12

Little Nippers Pre-school Notes to the Accounts

13 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents Net debt	At 1 September 2020 £	Cash flows £	At 31 August 2021 £
	35,120	4,487	39,607
	35,120 35,120	4,487 4,487	39,607
			39,607

Page 13

Little Nippers Pre-school Statement of Cash flows for the year ended 31 August 2021

Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Increase in trade and other payables Net cash provided by/(used in) operating activities Cash flows from investing activities Payments for property, plant and equipment Net cash used in investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2021 £ 7,476 1,750 48 9,274 (4,787) (4,787) - 4,487 35,120 39,607	2020 £ (1,235) 1,084 12
		(139) (2,692)
		(2,692)

		-

		(2,831)
		37,951
		35,120

Components of cash and cash equivalents
Cash and bank balances	39,607	35,120

	39,607	35,120

Page 14

Little Nippers Pre-school Detailed Statement of Financial Activities

for the year ended 31 August 2021

Income and endowments from: Donations and legacies Donations Charitable activities Notts County Council/Government Funding/Special Needs Parents Fees Unifrom Sales Holiday Club Total income and endowments Expenditure on: Costs of other trading activities Total of expenditure on raising funds Employee costs Salaries/wages Staff training Staff welfare Premises costs Rent Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Equipment Depreciation of Equipment repairs and maintenance Stationery and printing Sundry expenses Telephone, fax and broadband	Unrestricted funds 2021 £ 1,201 1,201 135,130 15,361 897 3,011 154,399 155,600 2,046 2,046 2,046 126,489 181 922 127,592 8,409 - 937 9,346 - 1,750 3,319 785 2,010 556	Total funds 2021 £ 1,201 1,201 135,130 15,361 897 3,011 154,399 155,600 2,046 2,046 2,046 126,489 181 922 127,592 8,409 - 937 9,346 - 1,750 3,319 785 2,010 556	Total funds 2020 £ 1,532
			1,532
			113,405 6,429 425 146
			120,405
			121,937 1,381
			1,381
			1,381 108,084 355 916
			109,355
			5,504 30 -
			5,534
			- 1,084 1,837 1,870 1,061 378

Page 15

Little Nippers Pre-school Detailed Statement of Financial Activities

Little Nippers Pre-school Detailed Statement of Financial Activities
Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	8,420 720 720 146,078 148,124 - 7,476 7,476 - 7,476 39,386 46,862	8,420 720 720 146,078 148,124 - 7,476 7,476 - 7,476 39,386 46,862	6,230
			672
			672

			121,791
			123,172 -
			(1,235)
			(1,235) -
			(1,235)
			40,621
			39,386

Page 16

8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 01623 409551

26 Market Place Huthwaite Sutton in Ashfield Nottinghamshire NG17 2QX 01623 405571

Mrs Wendy Moakes Little Nippers Pre-school Python Hill Primary School Kirklington Road Rainworth Mansfield, Notts NG21 0JZ

20 July 2022

Dear Wendy,

Re: Corporation Tax Return for Period ending 31/08/2021

We enclose a summary of your tax return entries, covering income for the year ended 31/08/2021, that has been prepared from information you have supplied.

HM Revenue & Customs regard the completion of the tax return as your personal responsibility. Therefore please ensure that we have been provided with all of the necessary information and carefully check that this has been accurately represented on your tax return.

Once you are also satisfied that the information on the tax return is complete, please sign the declaration enclosed and return to us as soon as possible. We are obliged to hold a copy of your approval before we can file the return with HMRC.

Yours sincerely,

Andrew Brealey

Email: admin@brealeyandnewbury.co.uk Web: www.brealeyandnewbury.co.uk Fax: 01623 409550

Andrew Brealey is licenced and regulated by AAT under licence number 646

Partners: A.K. Brealey BSc (Hons) M.A.A.T., S. Newbury

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Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 20/07/2022 at 13:39

HM Revenue & Customs

Company Tax Return CT600 (2022) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland


Put an ‘X’ in the appropriate box(es) below
5 NI trading activity		6 SME

7 NI employer		8 Special circumstances

About this return


	This is the tax return for the company named above, for the period below

30	from DD/MM/YYYY 35		to DD/MM/YYYY
	01/09/2020	ct2022v1	31/08/2021
	Put an ‘X’ in the appropriate box(es) below

40	A repayment is due for this return period

45	Claim or relief affecting an earlier period

50	Making more than one return for this company now

55	This return contains estimated figures

60	Company part of a group that is not small

65	Notice of disclosable avoidance schemes

	Transfer Pricing

70	Compensating adjustment claimed

75	Company qualifies for SME exemption

For period 01/09/2020 to 31/08/2021

Page 1

- About this return continued


		Accounts and computations
	80	I attach accounts and computations for the period to which this return relates	X

	85	I attach accounts and computations for a different period

	90	If you are not attaching the accounts and computations, explain why

		PDF accounts attached with explanation

		Supplementary pages enclosed

	95	Loans and arrangements to participators by close companies -form CT600A

	100	Controlled foreign companies and foreign permanent establishment exemptions -form CT600B

	105	Group and consortium -form CT600C

	110	Insurance -form CT600D

	115	Charities and Community Amateur Sports Clubs (CASCs) -form CT600E	X

	120	Tonnage Tax -form CT600F

	125	Northern Ireland -form CT600G

	130	Cross-border Royalties -form CT600H

	135	Supplementary charge in respect of ring fence trades -form CT600I

	140	Disclosure of Tax Avoidance Schemes -form CT600J

	141	Restitution Tax -form CT600K

	142	Research and Development -form CT600L
.
	143	Freeports –form CT600M

Tax calculation

Turnover


145 Total turnover from trade		-

150 Banks, building societies, insurance companies and other financial concerns
–put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145

Income

155 Trading profits		-

160 Trading losses brought forward set against trading profits		-

165 Net trading profits –box 155 minus box 160		-

170 Bank, building society or other interest, and profits from non-trading loan relationships		-


172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

For period 01/09/2020 to 31/08/2021

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Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 20/07/2022 at 13:39

For period 01/09/2020 to 31/08/2021

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Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 20/07/2022 at 13:39

- Income continued


175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted	-


180 Non-exempt dividends or distributions from non-UK resident companies	-

185 Income from which Income Tax has been deducted	-

190 Income from a property business	-

195 Non-trading gains on intangible fixed assets	-

200 Tonnage Tax profits	-

205 Income not falling under any other heading	-

Chargeable gains


210 Gross chargeable gains	-

215 Allowable losses including losses brought forward	-

220 Net chargeable gains -box 210 minus box 215	-

Profits before deductions and reliefs

225 Losses brought forward against certain investment income	-

230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits	-


235 Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230	-

Deductions and reliefs


240 Losses on unquoted shares	-

245 Management expenses	-

250 UK property business losses for this or previous accounting period	-


255 Capital allowances for the purposes of management of the business	-


260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments)	-

For period 01/09/2020 to 31/08/2021

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Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 20/07/2022 at 13:39

- Deductions and reliefs continued


263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments)		-


265 Non-trading losses on intangible fixed assets		-

275 Total trading losses of this or a later accounting period		-

280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275


285 Trading losses carried forward and claimed against total profits		-

290 Non-trade capital allowances		-

295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290		-

300 Profits before qualifying donations and group relief –box 235 minus box 295		-


305 Qualifying donations		-

310 Group relief		-

312 Group relief for carried forward losses		-

315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312		-

320 Ring fence profits included		-

325 Northern Ireland profits included		-

Tax calculation

Enter how much profit has to be charged and at what rate

		Amount of profit		Rate of tax %		Tax
330	335	-	340	-	345	-
	350	-	355		360	-
	365	-	370		375	-
380	385	-	390	-	395	-
	400	-	405		410	-
	415	-	420		425	-

Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425			430			-

Marginal relief for ring fence trades			435			-

Corporation Tax chargeable -box 430 minus box 435			440			-

For period 01/09/2020 to 31/08/2021

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Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 20/07/2022 at 13:39

Reliefs and deductions in terms of tax


445 Community Investment Relief		-

450 Double Taxation Relief		-

455 Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim

460 Put an ‘X’ in box 460 if box 450 includes any amount carried back from a later period

465 Advance Corporation Tax		-

470 Total reliefs and deduction in terms of tax -total of boxes 445, 450 and 465		-

Coronavirus support schemes and overpayments (see CT600 guide for definitions)

471 Coronavirus Job Retention Scheme (CJRS) received		-

472 CJRS entitlement		-

473 CJRS overpayment already assessed or voluntary disclosed		-

474 Other coronavirus overpayments		-

Calculation of tax outstanding or overpaid


475 Net Corporation Tax liability – box 440 minus box 470		-

480 Tax payable on loans and arrangements to participators		-

485 Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A

490 Controlled Foreign Companies (CFC) tax payable		-

495 Bank levy payable		-

496 Bank surcharge payable		-

500 CFC tax, bank levy and bank surcharge payable –total of box 490, 495 and 496		-

505 Supplementary charge (ring fence trades) payable		-

510 Tax chargeable –total of boxes 475, 480, 500 and 505		-

515 Income Tax deducted from gross income included in profits		-

520 Income Tax repayable to the company		-

525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515		-

For period 01/09/2020 to 31/08/2021

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- Calculation of tax outstanding or overpaid continued


526 Coronavirus support schemes overpayment now due –total of boxes 471 and 474	-
minus boxes 472 and 473
527 Restitution tax	-

528 Self-assessment of tax payable – total of boxes 525, 526 and 527	-

Tax reconciliation


530	Research and Development credit	-

535	(Not currently used)

540	Creative tax credit	-

545 Total of Research and Development credit, and creative tax credit –total box 530 to 540		-


550	Land remediation tax credit	-

555	Life assurance company tax credit	-

560 Total land remediation and life assurance company tax credit –total box 550 and 555		-


565 Capital allowances first-year tax credit		-

570 Surplus Research and Development credits or creative tax credit payable –box 545 minus box 525		-


575 Land remediation or life assurance company tax credit payable –total of boxes 545 and 560 minus boxes 525 and 570		-


580 Capital allowances first-year tax credit payable –boxes 545, 560 and 565 minus boxes 525 570 and 575		-
,

585 Ring fence Corporation Tax included		-

586 NI Corporation Tax included		-

590 Ring fence supplementary charge included		-

595 Tax already paid (and not already repaid)		-

600 Tax outstanding –box 525 minus boxes 545, 560, 565 and 595		-

605 Tax overpaid including surplus or payable credits –total sum of boxes 545, 560, 565 and 595 minus 525		-

For period 01/09/2020 to 31/08/2021

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- Tax reconciliation continued


610 Group tax refunds surrendered to this company	-

615 Research and Development expenditure credits surrendered to this company	-

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)?

616 Yes - goods 617 Yes – services 618 No – neither

Indicators and information


620 Franked investment income/Exempt ABGH distributions			-

625 Number of 51% group companies			-

Put an ‘X’ in the relevant boxes, if in the period, the company:

630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations

631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations

635 is within a group payments arrangement for the period

640 has written down or sold intangible assets

645 has made cross-border royalty payments

647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income			-

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure


650 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company


655 Put an ‘X’ in box 655 if the claim is made by a large company

660	R&D enhanced expenditure	-

665	Creative enhanced expenditure	-

670 R&D and creative enhanced expenditure - total box 660 and 665		-

675 R&D enhanced expenditure of an SME on work sub contracted to it by a large company		-


680 Vaccine research expenditure		-

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure		-

For period 01/09/2020 to 31/08/2021

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Information about capital allowances and balancing charges

Allowances and charges in calculation of trading profits and losses


	Capital allowances		Balancing charges

Annual investment allowance	690	-

Machinery and plant - super-deduction	691	-	692	-

Machinery and plant - special rate allowance	693	-	694	-

Machinery and plant - special rate pool	695	-	700	-

Machinery and plant - main pool	705	-	710	-

Structures and buildings	711	-

Business premises renovation	715	-	720	-

Other allowances and charges	725	-	730	-

	Capital allowances		Disposal value

Electric charge-points	713	-	714	-

Enterprise zones	721	-	722	-

Zero emissions goods vehicles	723	-	724	-

Zero emissions cars	726	-	727	-

Allowances and charges not included in calculation of trading profits and losses


	Capital allowances		Balancing charges

Annual investment allowance	735	-

Structures and buildings	736	-

Business premises renovation	740	-	745	-

Machinery and plant - super-deduction	741	-	742	-

Machinery and plant - special rate allowance	743	-	744	-

Other allowances and charges	750	-	755	-

	Capital allowances		Disposal value

Electric charge-points	737	-	738	-

Enterprise zones	746	-	747	-

Zero emissions goods vehicles	748	-	749	-

Zero emissions cars	751	-	752	-

For period 01/09/2020 to 31/08/2021

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Qualifying expenditure


760 Machinery and plant on which first year allowance is claimed	-

765 Designated environmentally friendly machinery and plant	-

770 Machinery and plant on long-life assets and integral features	-

771 Structures and buildings	-

772 Machinery and plant - super-deduction	-

773 Machinery and plant - special rate allowance	-

775 Other machinery and plant	-

Losses, deficits and excess amounts

Amount arising


	Amount		Maximum available for surrender as group relief

Losses of trades carried on wholly or partly in the UK	780	-	785	-


Losses of trades carried on wholly outside the UK	790	-


Non-trading deficits on loan relationships and derivative contracts	795	-	800	-


UK property business losses	805	-	810	-

Overseas property business losses	815	-

Losses from miscellaneous transactions	820	-

Capital losses	825	-

Non-trading losses on intangible fixed assets	830	-	835	-

Excess amounts


	Amount		Maximum available for surrender as
			group relief
Non-trading capital allowances			840	-

Qualifying donations			845	-

Management expenses	850	-	855	-

For period 01/09/2020 to 31/08/2021

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Northern Ireland information


856	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	-


857	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	-


858	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	-

Overpayments and repayments

Small repayments


860	Do not repay sums of	-	or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return

865	Repayment of Corporation Tax			-

870	Repayment of Income Tax			-

875	Payable Research and Development tax credit			-

880	Payable Research and Development expenditure credit			-

885	Payable creative tax credit			-

890	Payable land remediation or life assurance company tax credit			-

895	Payable capital allowances first-year tax credit			-

Surrender of tax refund within group


Including surrenders under the Instalment Payments Regulations.

900	The following amount is to be surrendered		-

Put an 'X' in the appropriate box(es) below

the joint Notice is attached		905
or
will follow		910

915	Please stop repayment of the following amount until we send you the Notice		-

For period 01/09/2020 to 31/08/2021

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Bank details (for person to whom a repayment is to be made)


920	Name of bank or building society

925	Branch sort code

930	Account number

935	Name of account

940	Building society reference

Payments to a person other than the company


945		Complete the authority below if you want the repayment to be made to a person other than the company
		I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)


950		of (enter company name)


955		authorise (enter name)


960		of address(enter address)



		Postcode

965		Nominee reference

		to receive payment on company's behalf

970		Name

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975	Name
	Wendy Moakes

980	Date DD/MM/YYYY
	20/07/2022	20/07/2023

985	Status
	Trustee

For period 01/09/2020 to 31/08/2021

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Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) HM Revenue & Customs CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Claims to exemption (this section should be completed in all cases)


Charity/CASC repayment reference	E5

Charity Commission registration number, or Scottish Charity number (if applicable)	E10	1036702


Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:

The company was a charity/CASC and is claiming exemption from all tax on all or part of its income and	E15	X
gains (Also put an ‘X’ in box E15 if the company was a charity/CASC but had no income or gains in the period)

All income and gains are exempt from tax and have been will be applied for charitable or qualifying purposes	E20	X
, , only

Some of the income and gains may not be exempt or have not been applied for charitable or qualifying	E25
purposes only, and I have completed form CT600

I claim exemption from tax

Name	E30	Wendy Moakes

Status	E35	Trustee

Date_DD/MM/YYYY_	E40	20/07/2022

For period 01/09/2020 to 31/08/2021

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Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.

Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
Type of income	Amount

Enter total turnover from exempt charitable trading activities	E50	-

Investment income - exclude any amounts included on form CT600	E55	-

UK land and building - exclude any amounts included on form CT600	E60	-

Gift Aid - exclude any amounts included on form CT600	E65	-

From other charities - exclude any amounts included on form CT600	E70	-

Gifts of shares or securities received	E75	-

Gifts of real property received	E80	-

Other sources (not included above)	E85	-

Total of boxes E50 to E85	E90	-

Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages

Type of expenditure	Amount

Trading costs in relation to exempt charitable activities (in box E50)	E95	-

UK land and buildings costs in relation to exempt charitable activities (in box E60)	E100	-

All general administration/governance costs	E105	-

All grants and donations made within the UK	E110	-

All grants and donations made outside the UK	E115	-

Other expenditure not included above, or not used in calculating figures entered on the form CT600	E120	-

Total of boxes E95 to E120	E125	-

For period 01/09/2020 to 31/08/2021

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Information required


Charity/CASC assets
	Disposals in period		Held at the end of the period
	(total consideration received)		(use accounts figures)

Tangible fixed assets	E130	-	E135	-

UK investments	E140	-	E145	-
(excluding controlled companies)

Shares in, and loans to, controlled companies	E150	-	E155	-

Overseas investments	E160	-	E165	-

Loans and non-trade debtors			E170	-

Other current assets			E175	-

Qualifying investments and loans			E180
Applies to charities only. See CT600 guide

Value of any non-qualifying investments and loans			E185	-
Applies to charities only. See CT600 guide

Number of subsidiary or associated companies the charity controls at the end of the period Exclude companies that were dormant throughout the period			E190	-
.

For period 01/09/2020 to 31/08/2021

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UTR: 2838613857

Corporation Tax Return for Period 01/09/2020 to 31/08/2021 for Little Nippers Pre-school T/A Little Nippers Pre-school

Corporation Tax Payment Schedule

Corporation tax due after deduction of any income tax	Corporation tax due after deduction of any income tax	0.00
Tax credits		0.00
Tax already paid		0.00
Tax outstanding		0.00
Normal payment date (non-quarterly payer)
Balancing payment	01 June 2022

Page 1 of 1

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Document Information

Document

Title LittleNippersPre-school_UTR2838613857_31-08-2021_Accounts ID e9f062b2-cf86-4092-b6b2-d95828953793 Status Signed Sender Andrew Brealey (admin@brealeyandnewbury.co.uk) Dept/business Brealey and Newbury Dept/business ID brealey-and-newbury PDF Certified True

Signers

Name Wendy Moakes wendymoakes@yahoo.co.uk

Authentication Email

History

Event	Email	IP address	Date/Time
LittleNippersPre-school_UTR2838613857_31-08-2021_Accounts created by Andrew Brealey admin@brealeyandnewbury.co.uk		86.16.178.221	Wed, 20 Jul 2022 12:45:07 +0000
LittleNippersPre-school_UTR2838613857_31-08-2021_Accounts
emailed to Wendy Moakes (attachments: 9631 Little Nippers Pre	admin@brealeyandnewbury.co.uk		Wed, 20 Jul 2022 12:45:08 +0000
School 31-08-21.pdf)
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visited by Wendy Moakes	wendymoakes@yahoo.co.uk	86.13.224.147	Wed, 20 Jul 2022 12:56:58 +0000
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1 Company name	Little Nippers Pre-school

2 Company registration number

3 Tax reference		2838613857

4 Type of company			8


E1	Company name	Little Nippers Pre-school

E2	Tax reference		2838613857
Period covered by this supplementary page (cannot exceed 12 months)


E3	from DD/MM/YYYY		01/09/2020

E4	to DD/MM/YYYY		31/08/2021

Accounts for Period ended 31/08/2021

Little Nippers Pre-school

Charity No. 1036702

Trustees' Report and Unaudited Accounts

Little Nippers Pre-school

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1036702

Principal Office

Trustees

Accountants

Bankers

OBJECTIVES AND ACTIVITIES

ACHIEVEMENTS AND PERFORMANCE

Little Nippers Pre-school

Trustees Annual Report

FINANCIAL REVIEW

STRUCTURE, GOVERNANCE AND MANAGEMENT

Statement of trustees' responsibilities in relation to the financial statements

Wendy Moakes

Independent Examiner's Report to the trustees of Little Nippers Pre-school

Responsibilities and basis of report

Independent examiner's statement

Wendy Moakes

for the year ended 31 August 2021

Basis of preparation

Change in basis of accounting or to previous accounts

Fund accounting

Expenditure

Taxation

Tangible fixed assets and depreciation

Freehold investment property

Stocks

Trade and other debtors

Cash and cash equivalents

Trade and other creditors

Research and development

Foreign currencies

Leased assets

Pension costs

Receipt of donated goods, facilities and services

2 Statement of Financial Activities - prior year

5 Expenditure on raising funds

9 Tangible fixed assets

13 Reconciliation of net debt

for the year ended 31 August 2021

Re: Corporation Tax Return for Period ending 31/08/2021

HM Revenue & Customs

Your Company Tax Return

Company information

Northern Ireland

About this return

- About this return continued

Tax calculation

Turnover

- Income continued

Chargeable gains

Deductions and reliefs

- Deductions and reliefs continued

Tax calculation

Enter how much profit has to be charged and at what rate

Reliefs and deductions in terms of tax

Calculation of tax outstanding or overpaid

- Calculation of tax outstanding or overpaid continued

Tax reconciliation

- Tax reconciliation continued

Exporter information

Indicators and information

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

Information about capital allowances and balancing charges

Allowances and charges in calculation of trading profits and losses

Qualifying expenditure

Losses, deficits and excess amounts

Amount arising

Excess amounts

Northern Ireland information

Overpayments and repayments

Small repayments

Surrender of tax refund within group