CHARITY COMMISSION
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
From
0110912021
To 3110812022
Charity name: Merry Go Round Preschool and Toddler Group (Stokenham)
Charity registration number:1039722
Objectives and Activities
SORP reference
Summary of the purposes of
the charity as set out in its
goveming document
P8ra1.17
The main aim of the charity is the
development, education and positive
wellbeing of children under statutory school
Summary of the main
activities in relation to those
purposes for Ihe public
benefit, in particular, Ihe
activities, projects or services
identified in the accounls.
Para 1.17 and
The running of a preschool and toddler
group and to provide first rale preschool care
for children.
The charity operales within the following
agreed aims and ethos-
Provide a nurturing. child-led. supportive
environment- focus on the emotional
wellbeing of the children to maximise their
development
Celebrate individuality- engage every child
in ways that are appropriate and meaningful
to them
Encourage play-based learning - support
healthy brain development, curiosity,
exploration and confidence
Foster a family-like atmosphere -
encourage relationships, kindness, empathy
and compassion
Provide regular opportunities for learning
in the outdoors- weekly forest school
sessions, beach trips and outings, as well as
daily use of the preschool's natural outdoor
space
Encourage involvement in the wider local
community - visit other groups within the
community, regular fundraisers, organised
beach cleans and other community events.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18
In agreeing the above objectives the charity
trustees gave careful consideration to the
Charily Commission's public benefit
guidance.
Additional information (optional)
You ma
choose to include further statements where relevant about..
SORP reference
Pard 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Pats 1.38
Contribution made by
volunteers
Other
Achievements and Performance
SORP referenc8
Merry Go Round preschool had a strong
year in 2021-2022 with limited disruptions
from COVID-19. The number of children
attending the setting has increased with an
influx of families to the area following the
COVID-19 pandemic. Our strong ethos and
the style of the setting has meant that the
preschool has been a popular choice for new
parents, with many placing their children on
a waiting list for future spaces at the setting.
Summary of the main
achievements of the charity,
identifying the difference the
charity's work has made to
the circumstsnces of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20
Our fundraising activities included a very
successful Christmas Fair where funds were
raised for a new greenhouse and vegetable
garden with raised beds. This facility is
designed to encourage the children to grow
and care for living things as well as to gain a
better understanding of where food comes
from and how to cook food grown in the
garden. This new facility fits well with our
ethos of play-based learning.
Our foresl school has conlinued to be very
popular, and this fits in perfectly with our
elhos of encouraging outdoor play. The
same can be said for our wonderful
arden.
Additional information {optional)
You ma
choose to include further statements where relevant about..
Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
P8ra 1.41
Investment performance
against objectives
Para 1.41
Other
Financial Review
Review of the charity s
financial position at the and
of the period
Para 1.21
Income for the year was £84,4329, which
included £2,521 generaled from fundraising,
£145 in donations, and £513 as a one- off
discretionary grant from the local council,
relating to COVID-19.
Costs associated with our charitable
activities totalled £66,025, leaving a surplus
of £18,407
Reserves are held in order to meet
unplanned. short-term financial needs
and as an emergency redundancy fund. The
trustees review this at regular intervals. The
redundancy liability is recalculated on an
annual basis.
Statement explaining the
policy for holding reserves
staling why they are held
Para 1.22
Amount of reserves held
Reasons for holding zero
reserves
Delails of fund materially in
deficit
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.22
£12 138
Para 1.22
Para 1.24
Para 1.23
There are no concerns as the charity is in a
good financial position.
Additional information (optional)
You ma
hoose to include further statements where relevant about..
The main source of on-going funding is in
the form of subscriptions received for
attending the Pre-school (parent fees) and
Local Authority grants for Early Years
childcare. There are also a number of
fundraising events that happen throughout
the year.
The charity's principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
P8m 1.46
A description of the principal
risks facing the charity
Para 1.46
Other
Structure, Governance and Management
Description of charity s
trusts..
Type of governing document
Para 1.25
Constitution Adopted March 2012
How is the charity
constituted?
'J ui. IiILuI-po"alL,d
Para 1.25
By PLA 2011 constitution
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25
Election by committee members
Additional information (optional)
You ma choose lo include further statements where relevant aboul..
Policies and procedures
adopted for the induction and
training of trustees
Para 1.51
The charity's organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other
Reference and Administrative details
Charit
name
Other name the charil
uses
Re
istered charit
number
Charity s principal address
Mer
Go Round Preschool and Toddler Grou
Stokenham
1039722
Stokenham Area Primary School
stokenham
Kingsbridge
TQ7 2SJ
Names of the charity trustees who manage the charity
Name of
person lor
body) entitled
to appoint
trustee Ilf
any)
Trustee name
Office lif any)
Dates acted rf not
for whole year
Rosemary Beard
Chair
Matthew
Lethbridge
Treasurer (partl
Resigned
1010512022
Hannah Pearse
Secretary (part)
Secretary to
1010512022
Treasurer (partl
Treasurer from
1010512022
Lauren Watson
Secretary (part)
Secretary from
1010512022
Tamsin Oakley
Committee
member
Roxy Raymond
Commiltee
member
Cor
orate trustees - names of the directors at the date the re
Director name
ortwasa
roved
Name of trustees holding title to property belonging lo the charity
Tnjstee name
Dates acted rf not for whole
ear
Funds held as custodian trustees on behalf of others
Description of the assets
held in this capacity
Name and objects oflhe
charity on whose behalf the
assets are held and how Ihis
falls wilhin Ihe custodian
charity's objects
Details of arrangements for
safe custod
and
segregation of such assels
from the charity's own assets
Additional information {optional)
Names and addresses of advisers {Optional information)
Type of
Name
Address
adviser
Certified
public
accountant
Parrott & Parrolt Ltd
SF South Hams Business Park, Kingsbridge, Devon, TQ7
3QH
Name of chief executive or names of senior staff members {Optional information)
Exemptions from disclosure
Reason for non-disclosure of ke
ersonnel details
Other o
tional information
Declarations
The trustees declare that they have approved the trustees. report above
Signed on behalf of the charity's trustees
Slgnaturels
Full namè(Èi
H¥nnah Pearne
Position (og Secrelary.
Chair, etc
Chwr
Treasurer
D•le
I 2LZZ
2¢23
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/ members of MERRY GO ROUND PRE-SCHOOL AND TODDLER GROUP (STOKENHAM) On accounts for the year** 31[st] August 2022 **Charity no** 1039722 **ended (if any) Set out on pages** 1 to 15 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/08/2022** .
As the charity's trustees, you are responsible for the preparation of the accounts in **Responsibilities and** accordance with the requirements of the Charities Act 2011 (“the Act”). **basis of report**
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have come to **examiner's statement** my attention in connection with the examination 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 a proper understanding of the accounts to be reached.
27th December 2022 **Signed: Date: Name:** Stephen Parrott FCCA **Relevant professional** Certified Public Accountant **qualification(s) or body (if any):** Parrott & Parrott Ltd Certified Public Accountants **Address:** 78 York Street London W1H 1DP
**Oct 2018**
1
**IER**
**Section B**
## **Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**
||**Merry Go Round Pre School and Toddler Group (**
**Stokenham)**|**Merry Go Round Pre School and Toddler Group (**
**Stokenham)**|**Merry Go Round Pre School and Toddler Group (**
**Stokenham)**|Charity No
(if any)|**1039722**|**CC17a**|
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**01/09/2021**|**To**|Period end
date|**31/08/2022**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Gross transfers between funds**
**_Total resources expended_**
**_Total incoming resources_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||-|-|-|-|-|
|||63,309|-|-|63,309|54,266|
|||21,119|-|-|21,119|16,602|
|||4|-|-|4|1|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||84,432|-|-|84,432|70,869|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||66,025|-|-|66,025|51,078|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||66,025|-|-|66,025|51,078|
|||18,407|-|-|18,407|19,791|
|||-|-|-|-|-|
|||18,407|-|-|18,407|19,791|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||18,407|-|-|18,407|19,791|
|||31,976|-|-|31,976|12,185|
|||50,383|-|-|50,383|12,185|
CC17a (Excel)
07/12/2022
1
## **Section B Balance sheet**
|**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees||Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Endowment**
**funds**
**£**
F03|**Endowment**
**funds**
**£**
F03|
|---|---|---|---|---|---|---|---|
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
|||||||||
||||-|-|-|-|-|
||||1,290|-|-|1,290|1,222|
||||-|-|-|-|-|
||||51,662|-|-|51,662|33,713|
||||52,952|-|-|52,952|34,935|
|||||||||
||||2,569|-|-|2,569|2,959|
|||||||||
||||50,383|-|-|50,383|31,976|
|||||||||
||||50,383|-|**-**|50,383|31,976|
|||||||||
||||-|-|-|-|-|
||||-|-|-|-|-|
|||||||||
||||50,383|-|-|50,383|31,976|
|||||||||
||||-|||-|-|
||||50,383|||50,383|31,976|
|||||-||-|-|
||||||-|-|-|
|||||||||
||||50,383|-|-|50,383|31,976|
|||||||||
||||Signature||Date of
approval
Print Name|||
||||||R Beard||17 Dec 2022|
|||Rosemary Beard (Dec 17, 2022, 3:46pm)
~~h P~~|||H Pearse||15 Dec 202|
|||~~Hanna earse~~||||||
Hannah Pearse (Dec 15, 2022, 9:07am)
CC17a (Excel)
07/12/2022
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
[** except for the following].
_**Give details in this box if a different standard has been followed.**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year ( § except for the following).
_**Give details in this box of any material changes that have been made.**_
- § if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
_**Give details in this box of any material changes that have been made.**_
- §§ if no changes have been made to accounts for previous periods then delete these words.
CC17a (Excel)
07/12/2022
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
|**INCOMING RESOURCES**|**INCOMING RESOURCES**|
|---|---|
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|**resources**| the charity becomes entitled to the resources;|
|| the trustees are virtually certain they will receive the resources; and|
|| the monetary value can be measured with sufficient reliability|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._|
||The value placed on these resources is the estimated value to the charity of the service or|
||facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee|
||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service|
|**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
||grant has provided the specified service or output.|
|**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**|Support costs include central functions and have been allocated to activity cost categories on a|
||basis consistent with the use of resources, eg allocating property costs by floor areas, or per|
||capita, staff costs by the time spent and other costs by their usage.|
|**ASSETS**||
|**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**|are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year|
||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|
|**POLICIES ADOPTED**||
|**ADDITIONAL TO OR**||
|**DIFFERENT FROM THOSE**||
|**ABOVE**||
CC17a (Excel)
07/12/2022
4
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Activities for generating**
**funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|
|---|---|---|---|
||Donations and Gifts|145|147|
||General Grants provided by Government/other
Charities|62,650|46,619|
||HMRC JRS|-|-|
||SHDC Coronavirus Grant|513|7,500|
|||-|-|
||**Total**|63,309|54,266|
|||||
||Fees from parents|18,263|14,024|
||Fundraising|2,521|2,285|
||Snack Donations|335|294|
||Toddler Group||-|
|||-|-|
||**Total**|21,119|16,603|
|||||
||Bank Interest|4|1|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|4|1|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
07/12/2022
5
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of resources expended**
## **Resources expended may be further analysed if this would help the reader of the accounts.**
|**Investment**
**management costs**
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Governance costs**
**Charitable activities**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
||Staff Costs|51,242|39,858|
||Premises costs|3,485|3,599|
||Repairs & maintenance|2,696|1,702|
||Insurance|1,650|1,562|
||Print,Post & stationery|323|205|
||Advertising|91|-|
||Telephone|601|524|
||Accountancy|1,392|1,076|
||Payroll Processing|594|571|
||Subscriptions|334|165|
||Bank Charges|90|95|
||Sundrycosts|1,010|490|
||Direct Costs|1,553|933|
||Training|400|-|
||Cleaning|257|297|
||Computer Costs|308|-|
||**Total**|66,025|51,078|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
07/12/2022
6
## **Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**_support costs._**|||||
|---|---|---|---|---|
|**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**Total**|-|-|-|-|
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
**Number of trustees who were paid expenses Nature of the expenses Total amount paid**
|**This year**|**Last year**|
|---|---|
|||
|||
|**£**|**£**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**_the appropriate box(es)._**|||
|---|---|---|
|**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**£**|**Last year**
**£**|
||1392|1076|
||||
CC17a (Excel)
07/12/2022
7
## **Section C Notes to the accounts (cont)**
**Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||50,448|39,354|
|||-|-|
|||794|503|
|||51,242|39,858|
|||||
||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|5|5|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|5|5|
## **7.3 Defined contribution pension scheme**
## _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme Nest Pension Scheme**
## **Nest Pension Scheme**
||**This year**||**Last year**||
|---|---|---|---|---|
||**£**||**£**||
|**The costs of the scheme to the charity for the year**||794||503|
|**The amount of any contributions outstanding at the year end**||0||0|
|**The amount of any contributions prepaid at the year end**|||||
CC17a (Excel)
07/12/2022
8
## **Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
|**8.1 Total value of grants**|||
|---|---|---|
|**Purpose for whichgrants made**|**Grants to**
**institutions**
**Total amount £**|**Grants to**
**individuals**
**Total amount £**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**_Total_**|**-**|**-**|
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **Support costs of grantmaking**
**£**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**_institutions supported._**|||
|---|---|---|
|**Names of institutions**|**Purpose**|**Total amount of**
**grantspaid £**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions_**||**-**|
CC17a (Excel)
07/12/2022
9
## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
- - - 7,569 - 7,569
Additions
- - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
Balance carried
forward
- - - 7,569 - 7,569
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
20% - 33%
Balance brought
forward
- - - 7,569 - 7,569
Depreciation charge
for year
- - - - - -
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
Balance carried
forward
- - - 7,569 - 7,569
Brought forward
- - - - - -
Carried forward
- - - - - -
**9.3 Net book value**
**9.2 Accumulated depreciation and impairment provisions**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|7,569|-|7,569|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|7,569|-|7,569|
||-|-|-|7,569|-|7,569|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|7,569|-|7,569|
||||||||
||-|-|-|-|-|-|
||-|-|-|-|-|-|
## **9.4 Revaluation**
## _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
07/12/2022
10
## **Section C Notes to the accounts (cont)**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
|**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value|**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
## _**Please provide below:**_
**10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.**
## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.**
|**Investments in subsidiary or connected undertakings and companies**
**Analysis of investments**
**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**|**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
## **Investment held**
**Market Value**
CC17a (Excel)
07/12/2022
11
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||229|275|-|-|
||-|-|-|-|
||77|-|-|-|
||984|947|-|-|
||1,290|1,222|-|-|
## **Note 12 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors**
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||347|1,048|-|-|
||-|-|-|-|
||322|411|-|-|
||1,900|1,500|-|-|
||2,569|2,959|-|-|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
CC17a (Excel)
07/12/2022
12
## **Section C Notes to the accounts (cont)**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**Type PE, EE Fund Name Purpose and Restrictions or R**
## **13.2 Movements of major funds**
## _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total Funds**|-|-|-|-|-|-|
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
CC17a (Excel)
07/12/2022
13
## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
|**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||||
|||||
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|---|
||||**This year**
**£**|**Last year**
**£**|
||||||
||||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|
||||||
||||||
||||||
CC17a (Excel)
07/12/2022
14
**Section C Notes to the accounts (cont)**
## **Note 15 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
07/12/2022
15
**Issuer** Parrott & Parrott Ltd **Document generated** Wed, 7th Dec 2022 14:36:36 GMT **Document fingerprint** c4131f1f27fb6a81166f77e513726a8b
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Thu, 15th Dec 2022 9:07:43 GMT Sat, 17th Dec 2022 15:46:43 GMT
Hannah Pearse - Signer (64b4277cf938af95da481b7bf83ef180) Rosemary Beard - Signer (96515561eb1b9f358edba9435bc22dbf)
## **Audit history log**
## **Date**
## **Action**
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Envelope generated by Steve Parrott (217.41.54.233)
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/ members of MERRY GO ROUND PRE-SCHOOL AND TODDLER GROUP (STOKENHAM) On accounts for the year** 31[st] August 2022 **Charity no** 1039722 **ended (if any) Set out on pages** 1 to 15 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/08/2022** .
As the charity's trustees, you are responsible for the preparation of the accounts in **Responsibilities and** accordance with the requirements of the Charities Act 2011 (“the Act”). **basis of report**
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have come to **examiner's statement** my attention in connection with the examination 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 a proper understanding of the accounts to be reached.
27th December 2022 **Signed: Date: Name:** Stephen Parrott FCCA **Relevant professional** Certified Public Accountant **qualification(s) or body (if any):** Parrott & Parrott Ltd Certified Public Accountants **Address:** 78 York Street London W1H 1DP
**Oct 2018**
1
**IER**
**Section B**
## **Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**
||**Merry Go Round Pre School and Toddler Group (**
**Stokenham)**|**Merry Go Round Pre School and Toddler Group (**
**Stokenham)**|**Merry Go Round Pre School and Toddler Group (**
**Stokenham)**|Charity No
(if any)|**1039722**|**CC17a**|
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**01/09/2021**|**To**|Period end
date|**31/08/2022**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Gross transfers between funds**
**_Total resources expended_**
**_Total incoming resources_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||-|-|-|-|-|
|||63,309|-|-|63,309|54,266|
|||21,119|-|-|21,119|16,602|
|||4|-|-|4|1|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||84,432|-|-|84,432|70,869|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||66,025|-|-|66,025|51,078|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||66,025|-|-|66,025|51,078|
|||18,407|-|-|18,407|19,791|
|||-|-|-|-|-|
|||18,407|-|-|18,407|19,791|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||18,407|-|-|18,407|19,791|
|||31,976|-|-|31,976|12,185|
|||50,383|-|-|50,383|12,185|
CC17a (Excel)
07/12/2022
1
## **Section B Balance sheet**
|**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees||Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Endowment**
**funds**
**£**
F03|**Endowment**
**funds**
**£**
F03|
|---|---|---|---|---|---|---|---|
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
|||||||||
||||-|-|-|-|-|
||||1,290|-|-|1,290|1,222|
||||-|-|-|-|-|
||||51,662|-|-|51,662|33,713|
||||52,952|-|-|52,952|34,935|
|||||||||
||||2,569|-|-|2,569|2,959|
|||||||||
||||50,383|-|-|50,383|31,976|
|||||||||
||||50,383|-|**-**|50,383|31,976|
|||||||||
||||-|-|-|-|-|
||||-|-|-|-|-|
|||||||||
||||50,383|-|-|50,383|31,976|
|||||||||
||||-|||-|-|
||||50,383|||50,383|31,976|
|||||-||-|-|
||||||-|-|-|
|||||||||
||||50,383|-|-|50,383|31,976|
|||||||||
||||Signature||Date of
approval
Print Name|||
||||||R Beard||17 Dec 2022|
|||Rosemary Beard (Dec 17, 2022, 3:46pm)
~~h P~~|||H Pearse||15 Dec 202|
|||~~Hanna earse~~||||||
Hannah Pearse (Dec 15, 2022, 9:07am)
CC17a (Excel)
07/12/2022
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
[** except for the following].
_**Give details in this box if a different standard has been followed.**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year ( § except for the following).
_**Give details in this box of any material changes that have been made.**_
- § if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
_**Give details in this box of any material changes that have been made.**_
- §§ if no changes have been made to accounts for previous periods then delete these words.
CC17a (Excel)
07/12/2022
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
|**INCOMING RESOURCES**|**INCOMING RESOURCES**|
|---|---|
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|**resources**| the charity becomes entitled to the resources;|
|| the trustees are virtually certain they will receive the resources; and|
|| the monetary value can be measured with sufficient reliability|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._|
||The value placed on these resources is the estimated value to the charity of the service or|
||facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee|
||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service|
|**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
||grant has provided the specified service or output.|
|**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**|Support costs include central functions and have been allocated to activity cost categories on a|
||basis consistent with the use of resources, eg allocating property costs by floor areas, or per|
||capita, staff costs by the time spent and other costs by their usage.|
|**ASSETS**||
|**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**|are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year|
||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|
|**POLICIES ADOPTED**||
|**ADDITIONAL TO OR**||
|**DIFFERENT FROM THOSE**||
|**ABOVE**||
CC17a (Excel)
07/12/2022
4
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Activities for generating**
**funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|
|---|---|---|---|
||Donations and Gifts|145|147|
||General Grants provided by Government/other
Charities|62,650|46,619|
||HMRC JRS|-|-|
||SHDC Coronavirus Grant|513|7,500|
|||-|-|
||**Total**|63,309|54,266|
|||||
||Fees from parents|18,263|14,024|
||Fundraising|2,521|2,285|
||Snack Donations|335|294|
||Toddler Group||-|
|||-|-|
||**Total**|21,119|16,603|
|||||
||Bank Interest|4|1|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|4|1|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
07/12/2022
5
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of resources expended**
## **Resources expended may be further analysed if this would help the reader of the accounts.**
|**Investment**
**management costs**
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Governance costs**
**Charitable activities**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
||Staff Costs|51,242|39,858|
||Premises costs|3,485|3,599|
||Repairs & maintenance|2,696|1,702|
||Insurance|1,650|1,562|
||Print,Post & stationery|323|205|
||Advertising|91|-|
||Telephone|601|524|
||Accountancy|1,392|1,076|
||Payroll Processing|594|571|
||Subscriptions|334|165|
||Bank Charges|90|95|
||Sundrycosts|1,010|490|
||Direct Costs|1,553|933|
||Training|400|-|
||Cleaning|257|297|
||Computer Costs|308|-|
||**Total**|66,025|51,078|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
07/12/2022
6
## **Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**_support costs._**|||||
|---|---|---|---|---|
|**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**Total**|-|-|-|-|
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
**Number of trustees who were paid expenses Nature of the expenses Total amount paid**
|**This year**|**Last year**|
|---|---|
|||
|||
|**£**|**£**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**_the appropriate box(es)._**|||
|---|---|---|
|**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**£**|**Last year**
**£**|
||1392|1076|
||||
CC17a (Excel)
07/12/2022
7
## **Section C Notes to the accounts (cont)**
**Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||50,448|39,354|
|||-|-|
|||794|503|
|||51,242|39,858|
|||||
||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|5|5|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|5|5|
## **7.3 Defined contribution pension scheme**
## _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme Nest Pension Scheme**
## **Nest Pension Scheme**
||**This year**||**Last year**||
|---|---|---|---|---|
||**£**||**£**||
|**The costs of the scheme to the charity for the year**||794||503|
|**The amount of any contributions outstanding at the year end**||0||0|
|**The amount of any contributions prepaid at the year end**|||||
CC17a (Excel)
07/12/2022
8
## **Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
|**8.1 Total value of grants**|||
|---|---|---|
|**Purpose for whichgrants made**|**Grants to**
**institutions**
**Total amount £**|**Grants to**
**individuals**
**Total amount £**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**_Total_**|**-**|**-**|
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **Support costs of grantmaking**
**£**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**_institutions supported._**|||
|---|---|---|
|**Names of institutions**|**Purpose**|**Total amount of**
**grantspaid £**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions_**||**-**|
CC17a (Excel)
07/12/2022
9
## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
- - - 7,569 - 7,569
Additions
- - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
Balance carried
forward
- - - 7,569 - 7,569
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
20% - 33%
Balance brought
forward
- - - 7,569 - 7,569
Depreciation charge
for year
- - - - - -
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
Balance carried
forward
- - - 7,569 - 7,569
Brought forward
- - - - - -
Carried forward
- - - - - -
**9.3 Net book value**
**9.2 Accumulated depreciation and impairment provisions**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|7,569|-|7,569|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|7,569|-|7,569|
||-|-|-|7,569|-|7,569|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|7,569|-|7,569|
||||||||
||-|-|-|-|-|-|
||-|-|-|-|-|-|
## **9.4 Revaluation**
## _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
07/12/2022
10
## **Section C Notes to the accounts (cont)**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
|**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value|**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
## _**Please provide below:**_
**10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.**
## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.**
|**Investments in subsidiary or connected undertakings and companies**
**Analysis of investments**
**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**|**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
## **Investment held**
**Market Value**
CC17a (Excel)
07/12/2022
11
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||229|275|-|-|
||-|-|-|-|
||77|-|-|-|
||984|947|-|-|
||1,290|1,222|-|-|
## **Note 12 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors**
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||347|1,048|-|-|
||-|-|-|-|
||322|411|-|-|
||1,900|1,500|-|-|
||2,569|2,959|-|-|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
CC17a (Excel)
07/12/2022
12
## **Section C Notes to the accounts (cont)**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**Type PE, EE Fund Name Purpose and Restrictions or R**
## **13.2 Movements of major funds**
## _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
|**Total Funds**|-|-|-|-|-|-|
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
CC17a (Excel)
07/12/2022
13
## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
|**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||||
|||||
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|---|
||||**This year**
**£**|**Last year**
**£**|
||||||
||||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|
||||||
||||||
||||||
CC17a (Excel)
07/12/2022
14
**Section C Notes to the accounts (cont)**
## **Note 15 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
07/12/2022
15
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## **Parties involved with this document**
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