Registered Charity Number 1037900
Clanfield Community Pre-school
Report and Accounts
31st August 2020
Clanfield Community Pre-school Report and accounts Contents
| Page | |
|---|---|
| Accountants'/Independant examiner's report | 1 |
| Summary of Receipts and Payments | 2 |
| Statement of Assets & Liabilities | 3 |
| Detailed Analysis of Receipts and Payments | 4 - 6 |
Clanfield Community Pre-school
Independent Examiner's Report to the trustees of the charity
Report of the Independent Examiner to the trustees
on the accounts of the Charity for the year ended 31 August 2020
I report on the financial statements of the Charity on pages 2 to 5 for the year ended 31st August 2020 which have been prepared on a Receipts and Payments basis. A Receipts and Payments basis does not account for debtors, creditors, accruals and prepayments, but such a presentation is permitted by law for smaller charities. Respective responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The trustees are satisfied that the audit requirement of Section 144(1)) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the accounts be subject to independent examination.
Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under section 145 of the Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5))(b) of the Act; and; c) to state whether particular matters have come to my attention.
Basis of opinion and scope of work undertaken
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent 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 seeking explanations from you as trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the accounts, and in particular, I express no opinion as to whether the accounts give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Independent Examiner's Statement, report and opinion
Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , I can confirm that this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable; and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements
(i) to keep accounting records in accordance with section 130 of the Act;
(ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act ;
have not been met; or
to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;
..............................................................................................
D B Heelan
8 The Briars Waterberry Drive Waterlooville
PO7 7YH
1
Clanfield Community Pre-school Statement of Receipts and payments for the year ended 31 August 2020
| Revenue Receipts Revenue grants received Total Revenue Receipts Total Revenue Payments Total Payments Net Receipts/(net payments) Net Surplus/(net deficit) Audit / independent examination Preparation of annual accounts Payments relating directly to charitable activities Expenses for fundraising activities Gross trading payments Total Receipts (from all sources) Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings |
Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2020 2020 2020 2019 £ £ £ £ 146,672 - 146,672 106,569 621 - 621 3,138 19,978 - 19,978 38,805 82 - 82 126 167,353 - 167,353 148,638 167,353 - 167,353 148,638 10 - 10 606 - - - 384 154,975 - 154,975 168,538 500 - 500 500 750- 750 750 156,235 - 156,235 170,778 156,235 - 156,235 170,778 11,118 - 11,118 (22,140) 11,118 - 11,118 (22,140) |
|---|---|
2
Clanfield Community Pre-school Statement of Assets and Liabilities as at 31 August 2020
| Cash Funds Movement on Receipts and Payments Account Cash and bank balances at the end of the year Other Assets Description of asset Total value of other assets Premises Improvements Cash and bank balances at start of year Equipment |
Unrestricted Restricted Total Funds Funds Funds 2020 2020 2020 £ £ £ 50,283 - 50,283 11,118 - 11,118 61,401 - 61,401 |
Last Year Total Funds 2019 £ 72,423 (22,140) 50,283 Current year £ Last Year £ 31,376 31,376 45,331 45,331 76,707 76,707 |
|---|---|---|
- Shown at historic cost
Vanessa Hudson Trustee Approved by the board of trustees on 20 June 2021
3
Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2020
| Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2020 |
|
|---|---|
| Receipts Revenue grants received Hampshire County Council - funding Total revenue grants received Fundraising activites (Various) Total receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Payments Receipts from fundraising activities |
Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2020 2020 2020 2019 £ £ £ £ 146,672 - 146,672 106,569 146,672 - 146,672 106,569 621 - 621 3,138 621 - 621 3,138 19,978 - 19,978 38,805 82 - 82 126 |
| Expenses for fundraising activities Other expenses for fundraising activities Gross trading payments Payments relating directly to charitable activities Support costs of charitable activities Direct support costs Gross wages and salaries - charitable activities Employers' NI - charitable activities Pension contributions charitable employees Resource costs Marketing of services Management and administration costs in support of charitable activities Staff costs in support of charitable activities Training and welfare Administrative support costs |
10 - 10 606 10 - 10 606 - - - 384 112,100 - 112,100 113,516 469 - 469 609 1,116 - 1,116 830 2,520 - 2,520 3,174 76 - 76 - 116,281 - 116,281 118,129 728 - 728 1,268 4,212 - 4,212 4,212 4,940 - 4,940 5,480 |
4
Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2020
| Indirect employee costs Travel and subsistence Premises costs Rent payable Rates, water and service charges Insurance Light and heat Cleaning Premises repairs and renewals General administrative expenses: Telephone and fax Postage Stationery and printing Subscriptions Software Payroll costs Health and safety costs Website costs Bank charges Sundry expenses Professional fees in support of charitable activities Other accountancy fees - not related to annual accounts Other professional costs Other support costs Room resources Replacement toys & children's equipment Membership welfare Food & refreshment costs Total support costs |
Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2020 2020 2020 2019 £ £ £ £ 51 - 51 5 51 - 51 5 12,848 - 12,848 11,860 3,898 - 3,898 5,377 1,238 - 1,238 1,322 - - - 2,059 5,036 - 5,036 5,012 346 - 346 2,693 23,366 - 23,366 28,323 585 - 585 583 22 - 22 24 763 - 763 1,523 35 - 35 35 677 - 677 635 1,300 - 1,300 1,260 541 - 541 221 138 - 138 66 77 - 77 99 792 - 792 157 4,930 - 4,930 4,603 180 - 180 - 110 - 110 901 290 - 290 901 1,476 - 1,476 4,300 39 - 39 1,826 287 - 287 265 3,315 - 3,315 4,706 5,117 - 5,117 11,097 154,975 - 154,975 168,538 |
|---|---|
5
Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2020
| Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2020 |
||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Prior Period | |
| Funds | Funds | Funds | Total Funds | |
| 2020 | 2020 | 2020 | 2019 | |
| £ | £ | £ | £ | |
| Governance costs that are not direct management functions | inherent in generating | |||
| funds, service delivery and programme or project work | ||||
| Accountancy costs in preparing annual accounts | 750 | - | - | 750 |
| Independent Examiner's Fees | 500 | - | 500 | 500 |
| Total governance costs | 1,250 | - | 500 | 1,250 |
6