## **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 - 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 - 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: - the accounting records were not kept in accordance with section 130 of the Charities Act, or - the accounts did not accord with the accounting records, or - 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|