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