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| Only complete ifthe examiner needs to highlight material problems. |
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| Give here brief details ofany Items that the examiner wishes to disclose. |
I have examined the accounts ofBomere Heath Sunshine Pre-school, and reconciled transactions to corresponding bank statements. There was one payment from Shropshire Council for 2021-22 outstanding in March 2022, and Free School Meal vouchers forEaster paid in March. Plus, some outstanding fees paid in April 2022, and an HMRC refund due back. |
| Also, there was an outstanding payment forNEST pension due in March 2022 but paid from the bank account in April 2022. These transactions have been recorded in the Income and Expenditure account. |
| Registered | Charity Num | Charity Num | ber. 1041689 | ber. 1041689 | ber. 1041689 |
|---|---|---|---|---|---|
| SUMMARY OFCURRENT ACCOUNT | FORYEAR | STMARCH 2022 2020-21 ENDING 31 2021-22 |
|||
| Opening Balance on 1stApril 2021 | f | f 22,285.79 E |
16,2$3.14 E |
||
| INCOME Early Years Entitlement Funding: 2,3&4 yr olds Childcare vouchers Fees |
E E E |
2363928 9,358.88 4,133.50 |
50,510.54 2,473.52 |
||
| Registration Fees ShropshireCouncil 1:1support &deprivation |
funding | E E E |
|||
| Grants | E | 907.75 | 205.00 | ||
| Fundraising | f | ||||
| Trips Donations |
f f |
134.48 $8,17Ml9 f |
5$,189.06 | ||
| EXPENDITURE Wages including NMRC- PAYE& NIC Payroll costs inclduding Nest Rent +utilities |
40,011.58 E 2,928.86 E 1,800.00 E 583.86 |
39,212.99 3,943.37 1,800.00 |
|||
| Insurance | 11.05 | E | 49.78 | ||
| Stationery &postage | 397.73 | f | |||
| Refreshments Consumablas- including art &craft |
191.14 85.48 |
f E |
971.09 24.00 |
||
| Outings | 194.40 | E | 97.20 | ||
| Training costs | 55.00 | E | 55.00 | ||
| Advertising Registration fees-Ofsted & ICO Membership fees |
85.00 79.99 150.00 |
E E E |
85.00 150.00 |
||
| Accounts Capital Equipment i.e.fridge, phone &printer |
755.99 | E E |
487.98 200.00 |
||
| Petty Cash | 630.30 | E | 60.00 | ||
| Miscellaneous | f | 47,960.$8 | f | 47,1$6.41 | |
| Prollt/Itosa) | 49,786.49 | E | 6,052.65 | ||
| Closing Balance c/fon31stMuch 2022 | f1239940 | E | 28,$$8A4 |
| BOMERE HEATH SUNSHINE PRESCHOOL Registered Charity Number: 1041080 |
BOMERE HEATH SUNSHINE PRESCHOOL Registered Charity Number: 1041080 |
BOMERE HEATH SUNSHINE PRESCHOOL Registered Charity Number: 1041080 |
BOMERE HEATH SUNSHINE PRESCHOOL Registered Charity Number: 1041080 |
BOMERE HEATH SUNSHINE PRESCHOOL Registered Charity Number: 1041080 |
|
|---|---|---|---|---|---|
| PETTY | CASH ACCOUNT YEAR ENDING 31STMARCH 2022 202122 2020-21 |
||||
| Opening Salance on 1stApril 2022 | E | 40.55 | E | 76.29 E |
|
| INCOME | E | 20.00 | E | 200.00 | |
| Cash Donations |
E | 5.00 201.00 |
E E |
||
| Fundraising | |||||
| E | 226.00 | E | 200.00 | ||
| TOTAL INCOME | |||||
| EXPENDITuRE | 17.24 | E | 31.46 | ||
| Refreshments | 137.75 | E | 126.58 | ||
| Consumables | 73.92 | E | 44.70 | ||
| Equipment | 17.85 | E | |||
| Stationery | 24.00 | E | |||
| Training-online Miscellaneous-gifts, TOTAL EXPENDITURE |
paridngetc. | E | 270.76 | E E |
33.00 235.74 |
| Losson Petty Cash | E | (44.76 | E | ($5.74) | |
| Closing Balance c/fon31stMuch 2022 | E | 4.21) E | 40.55 |
| PETTY CASH | PETTY CASH | DETAIL 2021-22 | DETAIL 2021-22 | DETAIL 2021-22 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| INCOME | Transgar | TOTAL | |||||||||||
| Openin | balance | Apr-21 | E E |
40.55 110.00 |
E E |
40.55 110.00 |
|||||||
| June | E | 91.00 | f | 91.00 | |||||||||
| Jul | |||||||||||||
| Au ust/ October |
tember | E | 20.00 | E E |
20.00 | ||||||||
| November December |
E E |
5.00 | E | 5.00 | |||||||||
| Jan-22 | E | ||||||||||||
| E | |||||||||||||
| Februa | E | ||||||||||||
| March TOTAL |
E | 266%5 | E | E | 266.55 | ||||||||
| r-21 | Setteshments E - |
Consumables E 12.57 E 8.73 |
ul f E |
ment 6.75 11.24 |
Mim E |
Admln E E |
E E |
19.32 19.97 |
|||||
| June Jul Au ust/ tember October November December |
Jan-22 | E E E E E |
5.08 1.91 |
E E f E E E |
4.69 4.04 43.55 3.1S 26.51 5.24 |
E E E E f E E |
23.99 6.99 9.95 15.00 |
Ef E 24.00 |
E E f E 16.85 |
E E E E E E |
28.68 4.04 60.40 65.54 10.17 15.00 715 |
||
| Februa March |
E | 10.25 | E | 29.24 | E | E E |
E E |
1.00 | E | 40.49 | |||
| E | 17M4 | E | 137.75 | E | 73.92 | E 24.00 | E 17.S5 | E | 270.76 |
| BOMERE HEATH SUNSHINE Reg(Btered Gharry Numb |
BOMERE HEATH SUNSHINE Reg(Btered Gharry Numb |
PRESCHOOL er: 1041689 |
|||
|---|---|---|---|---|---|
| STATEMENT OF ASSETS&LIABILITIES | ASAT 1STAPRIL 2021 2020-21 |
2019-20 | |||
| CURRENT ASSEIS Current Account Petty Cash Debtors Prepayment for insurance 2020-21paid in March 2020 Prepayment for EYE funding Prepayment for FSM vouchers |
E E E E E E |
E 22 285 79 40.55 (8,606.52) (90.00) |
E E E E E E |
E 16,233.14 7629 583.86 |
|
| CURRENT UABILITIES Creditors- NESTcontribution for March 2020 NETASSETS (CURRENT ASSEIS-CURRENT UABIUllES) |
E | (109.19) LlJR0.5~ |
E | 16,694.71 | |
| FINANCED BY: Accumulated Fund Carried Forward |
rl826.53 | E 16,694.71 | |||
| ACCUMULAlED FUND c/f |
L | 1$4RLII | E 16694.71 | ||
| ~ |
| RECEIPTS &PAY | MENTS ACCOUNT YEAR ENDI | NG 3 | 1STM | ARCH 2 | 022 | |
|---|---|---|---|---|---|---|
| 2021-22 | ||||||
| INCOME | E | f | ||||
| Early Years Entitlement Funding: Plus funding for MH unclaimed Minus Shropshire Council FSMvouchers- Easter 2022 Fees Outstanding fees unpaid Grants |
E E E E E f |
41,694.68 780.00 (90.00) 4,133.50 36000 |
E E E |
42,384.68 4,493.50 |
||
| Fundraising Plus cash fundraising paid into petty cash |
E | 907.75 22600 |
E | 1,133.75 | ||
| Trips HMRC Overpayment Donations |
E | E E f |
153.96 134.48 |
|||
| $ | $$,$$$.$7 | |||||
| EXPENDITURE | ||||||
| Wages Payroll costs, HMRC -PAVE/NIC Plus accrued Nest contribution |
&NESTpension contributions- for March 2022 |
2,819.67 178.98 |
E E |
40,011.58 2,998.65 |
||
| Rent+ utilities | E | 1,800.00 | ||||
| Postage Refreshments &consumables |
E E |
11.05 397.73 |
||||
| Stationery including art &craft Outings/Activities Training costs Advertisingv Membership- MicrosoR Registration fees-Ofsted &ICO Accounts |
E E E E E E |
191.14 85.38 194.40 55.00 79.99 85.00 150.00 |
||||
| Insurance | E | 583.86 | ||||
| Capital Equipment i.e.fridge, phone &printer Petty Cash spending-consumables, food and cleaning Food vouchers |
E E |
755.99 270.76 630.40 |
||||
| TQFAL EXPENDITURE | $ | 4$,$$$.$$ | ||||
| Surplus of Expenditure over Income IOperating Loss) |
$.$$ |
| CURRENT ASSEFS | ||
|---|---|---|
| Current Account | E | 12,499.30 |
| Petty Cash Account Debtors |
E | (4.21) 360.00 |
| Funding not received HMRC Overpayment to be paid back |
E E |
780.00 153.96 |
| CURRENT LIABILITIES | ||
| NESTcontributlon for March |
E | (178.98) |
| FreeSchool Meal vouchers owed for Easter 2022 | E | 90.00) |
| NETASSEIS(CURRENT ASSEIS-CURRENT UABILfllES) | E | 13/20.07 |
| FINANCED By: | ||
| Accumulated Fund brought forward from 31/3/2021 |
E | 13,520.63 |
| Operating Loss |
E | (0.56) |
| ACCUMULATED FUNDc/f |
13420.07 |