## **MARSH LANE UNDER FIVES**
## **ACCOUNTS**
## **FOR THE YEAR ENDED 31 MAY 2021**
**Rhodes Clarke & Co Limited Accountants**
## **MARSH LANE UNDER FIVES**
## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED**
## **31 MAY 2021**
|||**Unrestricted**
|**Unrestricted**
|**Unrestricted**
|**Restricted**
|**Restricted**
|
|---|---|---|---|---|---|---|
|**Total**
**Total**|||||||
||**Funds**
|||**Funds**
||**2021**
|
||**2020**||||||
|**Notes**||||**£**
|**£**||
|**£**
**£**|||||||
|**Receipts**|||||||
|Playgroup funding|||32,937||32,937||
|42,143 Playgroup fees|||||6,142||
|6,142|5,704||Fundraising||||
|101
|101||809||||
||_____|||
|_____||
|_____|||||||
|**Total receipts**|£|39,180|||£|39,180|
|£ 48,656|||||||
|**Payments**|||||||
|Wages
& National|Insurance|||37,933|||
|37,933
36,151|||||||
|Pension Contributions||||393|||
|393 107|||||||
|Rent & insurance||4,665||||4,665|
|2,687|||||||
|Snack & refreshments||||471||471|
|221|||||||
|Consumables||||196||196|
|126|||||||
|Cleaning & hygiene||||154||154|
|112|||||||
|Parties & events||100|||100|30|
|Legal & accountancy||||292||292|
|951|||||||
|Ofice costs||588|||588|337|
|Misc||232|||232|147|
||______|||||_____|
|_____|||||||
|**Subtotal of purchases**||**£**45,024|||||
|£45,024 £40,869|||||||
## **Assets purchases**
|**Assets purchases**||||||
|---|---|---|---|---|---|
|Play equipment & fxtures||317||||
|317
465||||||
|**Total payments**
|£ 45,341|||**£**45,341||
|£41,334||||||
||_____||_____||_____|
|**Net of receipts/(payments)**
||(£6,161)||||
|(£6,161)
£7,322||||||
|**Funds b/fwd as at 1 June 2020**£10,894||||||
|£10,894
£3,572||||||
|**Funds c/fwd as at 31 May 2021**£4,733||||||
|£4,733
£10,894||||||
||_____||_____||_____|
||**Page 1**|||||
|**MARSH**|**LANE UNDER FIVES**|||||
|**STATEMENTS OF ASSETS & LIABILITIES AS AT**||||**31**|**MAY**|
||**2021**|||||
|||**2021**||**2020**||
|||**£**|||**£**|
|**1. Cash Funds**||||||
|Unrestricted funds|||8,504|||
|13,702||||||
|Restricted funds||____||____||
|Balance at bank and|cash||£8,504|||
|£ 13,702||||||
|||_____||_____||
|**2. Liabilities**||||||
|Independent examination|||600|||
|300||||||
|Payroll taxes|||3,748|||
|2,677||||||
Other 90
36 _____ £4,384 _____
£3,067
Signed on behalf of the Trustees on ................................................ by
Chair ................................................................. Treasurer .................................................................
## **Page 2**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF**
## **MARSH LANE UNDER FIVES**
I report on the accounts of the Trust for the year ended 31 May 2021, which are set out on pages 1 to 4.
## **Respective responsibilities of 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 (2) of the Charities Act 2011 (The 2011 Act) and that an independent examination is needed. It is my responsibility to:
- **.** examine the accounts under section 145 of The 2011 Act;
- **.** to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5) (b) of The 2011 Act; and
- **.** to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the 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 you as 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 matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- **.** to keep accounting records in accordance with section 130 of The 2011 Act; and
- **.** to prepare accounts which accord with the accounting records and comply
- with the accounting requirements of The 2011 Act have not been
- met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**David Clarke BSc Rhodes Clarke & Co Limited Accountants Alison Business Centre 39-40 Alison Crescent Sheffield S2 1AS 2022**
**Date 29 March**
**Page 3**
## **MARSH LANE UNDER FIVES**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MAY 2021**
## **1. Receipts and Payments Account**
The level of income is below £250,000 so the Trustees have opted for accounts to
be prepared on a receipts and payments basis rather than an accruals basis. This is
in line with Charity Commissioners guidelines and is seen as more appropriate for
this organisation.
## **2. Staff costs**
**----- Start of picture text -----**
Staff costs during
the year were:
£
Gross salaries 37,933
Employer's national insurance -
Pension contributions 393
______
£38,326
______
3 . Average number of staff 4
**----- End of picture text -----**
**Page 4**