Greyfriars Pre-School Playgroup
Greyfriars Community Centre Christchurch Road Ringwood Hampshire
Financial statements for the year ended 31 March 2022
Greyfriars Pre-School Playgroup
Contents
| Page | |
|---|---|
| Independent Examiners report to the Trustees | 1 |
| Receipts and payments account | 2 |
| Statement of Assets and Liabilities | 3 |
| Notes to the Financial Statements | 4 - 5 |
page 1
Greyfriars Pre-School Playgroup
Registered Charity Number 1038589
Independent Examiner's Report
for the year ended 31 March 2022
Respective responsibilities of the trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed. It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act
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to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with General Directions given by the Charity Commission. An 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention, which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act, or
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the accounts did not accord with the accounting records, or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 proper understanding of the accounts to be reached.
……………………………………… Paul David Bulpitt FCCA Donaldson Ross & Co Chartered Certified Accountants and Registered Auditors 12 Millstream Ringwood BH24 3SE
page 2
Greyfriars Pre-School Playgroup
Receipts and payments account
for the year ended 31 March 2022
| Notes Incoming resources Incoming resources from generated funds: Voluntary income: Donations, Legacies and similar income 2a Activities for generating funds: Grant Income 2f Other income 2c Investment income: 2d Incoming resources from charitable activities 2b Other incoming resources 2e Total incoming resources Resources expended Costs of generating funds 3b Costs of charitable activities 3a Governance costs 3c Total resources expended Net incoming resources / (resources expended) before exceptional items Exceptional items Net incoming resources / (resources expended) before transfers Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
Total 2022 180 120 6,560 1 139,813 1,051 147,725 - 139,245 6,830 146,075 1,650 - 1,650 - 1,650 77,378 79,028 |
Total 2021 - 2,708 2,263 2 114,498 332 |
|---|---|---|
| 119,802 | ||
| - 127,016 3,823 |
||
| 130,839 | ||
| -11,037 - |
||
| -11,037 | ||
| - | ||
| -11,037 | ||
| 88,415 | ||
| 77,378 |
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
page 3
Greyfriars Pre-School Playgroup
| Notes 2022 Current assets Bank accounts Savings 4,598 Current 74,420 Cash in hand 10 79,028 Capital and reserves General fund 50,929 Statement of Assets and Liabilities for the year ended 31 March 2022 |
2021 5,586 71,783 10 |
|---|---|
| 77,379 | |
| 49,279 |
page 4
Greyfriars Pre-School Playgroup
Notes to the financial statements
for the year ended 31 March 2021
1 Accounting policies
Basis of preparation
The accounts have been prepared on a receipts and payments basis in accordance with applicable accounting standards and follow the recommendations in the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005) revised in February 2005.
Incoming resources
Voluntary income is received by way of donations and gifts. It is shown in full in the Receipts and Payments Accounts, when received.
Grants, including grants for the purchase of fixed assets, are recognised in full in the Receipts and Payments Accounts in the year in which they are received.
| 2 Incoming sources a Donations, Legacies and similar income Donations b Incoming resources from charitable activities Fees County Council grants HCC- SEN grant c Activities for generating funds: Commission and fund raising d Investment income: Interest e Other incoming resources Clothing, nametags etc Food Vouchers f Grant Income CJRS SSP |
Total 2022 180 180 16,333 - 123,480 139,813 6,560 6,560 1 1 351 700 1,051 - 120 120 |
Total 2021 - |
|---|---|---|
| - | ||
| 18,937 - 95,561 |
||
| 114,498 | ||
| 2,263 | ||
| 2,263 | ||
| 2 | ||
| 2 | ||
| 38 294 |
||
| 332 | ||
| 1,855 853 |
||
| 2,708 |
page 5
Greyfriars Pre-School Playgroup
Notes to the financial statements
for the year ended 31 March 2022
3 Resources expended
a Costs of charitable activities
| Salaries and National Insurance DBS checks Training - First Aid and safe guarding Rent Repairs and renewals Garden expenses Clothing nametags etc Materials and consumables Books and toys Capital equipment Uniforms Sundry expenses Donations Christmas presents/meal Childrens Entertainment Food vouchers b Costs of generating funds Cookery expenses c Governance costs Telephone Advertising Staff welfare Pension Office supplies, stationery and postage Computers & sofware Insurance Bookkeeping Accountancy Fees |
120,659 234 660 10,456 1,565 - - - 1,138 581 1,332 349 40 764 818 649 139,245 - - 224 48 1,100 2,522 801 286 943 552 354 - 6,830 |
111,379 171 - 11,554 1,198 383 180 - 1,449 218 282 59 - - - 144 |
|---|---|---|
| 127,016 | ||
| - | ||
| - | ||
| 220 133 1,982 120 227 - 708 348 85 |
||
| 3,823 |