Registered Charity Number 1037900
Clanfield Community Pre-school
Report and Accounts
31st August 2021
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 2021
I report on the financial statements of the Charity on pages 2 to 5 for the year ended 31st August 2021 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
1 The Briars Waterberry Drive Waterlooville
PO7 7YH
1
Clanfield Community Pre-school Statement of Receipts and payments for the year ended 31 August 2021
| Revenue Receipts Donations received Revenue grants received Total Revenue Receipts Total Capital Receipts Total Revenue Payments Total Capital Payments Total Payments (Net Payments)/net receipts (Net Deficit)/net surplus Receipts from asset & investment sales Total Receipts (from all sources) Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Payments relating directly to charitable activities Expenses for fundraising activities Audit / independent examination Preparation of annual accounts Purchases of fixed assets |
Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ 1,320 - 1,320 - 136,688 1,710 138,398 146,672 - - - 621 11,190 - 11,190 19,978 9 - 9 82 149,207 1,710 150,917 167,353 - - - - 149,207 1,710 150,917 167,353 - - - 10 149,350 1,580 150,930 154,975 500 - 500 500 843- 843 750 150,693 1,580 152,273 156,235 859 - 859 - 859 - 859 - 151,552 1,580 153,132 156,235 (2,345) 130 (2,215) 11,118 (2,345) 130 (2,215) 11,118 |
|---|---|
2
Clanfield Community Pre-school Statement of Assets and Liabilities as at 31 August 2021
| 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 Cash and bank balances at start of year Equipment Premises Improvements |
Unrestricted Restricted Total Funds Funds Funds 2021 2021 2021 £ £ £ 61,401 - 61,401 (2,345) 130 (2,215) 59,056 130 59,186 |
Last Year Total Funds 2020 £ 50,283 11,118 61,401 Current year £ Last Year £ 32,235 31,376 45,331 45,331 77,566 76,707 |
|---|---|---|
- Shown at historic cost
Vanessa Hudson Trustee Approved by the board of trustees on 30 April 2022
3
Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2021
| Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2021 |
|
|---|---|
| Receipts Donations Received Donations Total Donations Received Revenue grants received Hampshire County Council - funding Food Voucher Scheme 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 2021 2021 2021 2020 £ £ £ £ 1,320 - 1,320 - 1,320 - 1,320 - 136,688 - 136,688 146,672 - 1,710 1,710 - 136,688 1,710 138,398 146,672 - - - 621 - - - 621 11,190 - 11,190 19,978 9 - 9 82 |
| Expenses for fundraising activities Other expenses for fundraising activities 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 - - - 10 108,741 - 108,741 112,100 - - - 469 1,163 - 1,163 1,116 325 1,580 1,905 2,520 - - - 76 110,229 1,580 111,809 116,281 1,447 - 1,447 728 4,455 - 4,455 4,212 5,902 - 5,902 4,940 |
4
Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2021
| 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 Bad debts 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 2021 2021 2021 2020 £ £ £ £ - - - 51 - - - 51 8,334 - 8,334 12,848 1,910 - 1,910 3,898 1,387 - 1,387 1,238 4,679 - 4,679 - 5,876 - 5,876 5,036 557 - 557 346 22,743 - 22,743 23,366 641 - 641 585 43 - 43 22 689 - 689 763 35 - 35 35 239 - 239 677 27 - 27 - 1,296 - 1,296 1,300 177 - 177 541 133 - 133 138 80 - 80 77 - - - 792 3,360 - 3,360 4,930 158 - 158 180 156 - 156 110 314 - 314 290 3,810 - 3,810 1,476 191 - 191 39 1,134 - 1,134 287 1,667 - 1,667 3,315 6,802 - 6,802 5,117 149,350 1,580 150,930 154,975 |
|---|---|
5
Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2021
| Clanfield Community Pre-school Analysis of Receipts and Payments for the year ended 31 August 2021 |
||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Prior Period | |
| Funds | Funds | Funds | Total Funds | |
| 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | |
| 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 | 843 | - | - | 750 |
| Independent Examiner's Fees | 500 | - | 500 | 500 |
| Total governance costs | 1,343 | - | 500 | 1,250 |
6