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2020-08-31-accounts

WINGRAVE PRE-SCHOOL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2020

SRL ACCOUNTING LIMITED

Unit 7a Waterside Business Park Waterside Chesham Buckinghamshire HP5 1PE

Wingrave Pre-School Accountant's Report For The Year Ended 31 August 2020

In accordance with the engagement letter, and in order to assist you to fulfil your duties under section 43(3) (a) of the Charities Act and general directions given by the Charity Commission. We have compiled the financial statements of the charity from the accounting records and information and explanations you have given to us.

We believe the accounting records have been kept in accordance with the requirements of Section 41 of the 1993 Charities Act.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

SRL Accounting Ltd

14[TH] April 2021

SRL ACCOUNTING LIMITED Unit 7A Waterside Business Park Waterside Chesham Buckinghamshire HP5 1PE

Page 1

Wingrave Pre-School Income and Expenditure Account For The Year Ended 31 August 2020

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
OPERATING (DEFICIT)/SURPLUS
Other interest receivable and similar income
Interest payable and similar charges
(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR
The notes on pages 7 to 8 form part of these financial statements.
2020
£
106,217
(93,564 )
12,653
(20,867 )
(8,214 )
-
-
(8,214 )
2019
£
123,811
(97,239 )
26,572
(20,354 )
6,218
56
(8 )
6,266

Page 2

Wingrave Pre-School Balance Sheet As at 31 August 2020

Notes
FIXED ASSETS
Tangible Assets
3
CURRENT ASSETS
Debtors
4
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
5
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
RESERVES
Revaluation reserve
6
Income and Expenditure Account
MEMBERS' FUNDS
2020
£
£
-
-
168
74,414
74,582
(7,835 )
66,747
66,747
66,747
79,500
(12,753 )
66,747
2020
£
£
-
-
168
74,414
74,582
(7,835 )
66,747
66,747
66,747
79,500
(12,753 )
66,747
2019
£
£
1,100
1,100
5,136
74,467
79,603
(5,742 )

73,861

74,961

74,961

79,500
(4,539 )

74,961
2019
£
£
1,100
1,100
5,136
74,467
79,603
(5,742 )

73,861

74,961

74,961

79,500
(4,539 )

74,961
-



66,747
1,100



73,861
74,582
(7,835 )
79,603
(5,742 )




66,747 74,961
66,747 74,961
79,500
(12,753 )
79,500
(4,539 )
66,747 74,961

Page 3

Wingrave Pre-School Notes to the Financial Statements For The Year Ended 31 August 2020

3. Tangible Assets

Cost
As at 1 September 2019
As at 31 August 2020
Depreciation
As at 1 September 2019
Provided during the period
As at 31 August 2020
Net Book Value
As at 31 August 2020
As at 1 September 2019
4. Debtors
Due within one year
Trade debtors
5. Creditors: Amounts Falling Due Within One Year
PAYE/NIC and Pension
Net wages
Pension
Accruals and deferred income
6. Reserves
As at 1 September 2019
As at 31 August 2020
2020
£
168
168
2020
£
5,809
586
-
1,440
7,835
Fixtures &
Fittings
£
3,235
3,235
2,135
1,100
3,235
-
1,100
2019
£
5,136
5,136
2019
£
3,036
-
(174 )
2,880
5,742
Reserve
£
79,500
79,500

Page 4

Wingrave Pre-School Detailed Income and Expenditure Account For The Year Ended 31 August 2020

TURNOVER
Childcare
Funded childcare - Buck CC
Company Childcare Vouchers
Other Funding
Other income
Uniform income
COST OF SALES
Opening stock - materials
Direct Cost -Learning Materials
Wages and salaries
Employers pensions - defined contribution schemes
Other direct costs
GROSS SURPLUS
Administrative Expenses
Travel and subsistence expenses
Rent
Light and heat
Water rates
Cleaning and waste
Computer and IT repairs and maintenance
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
General Costs
Advertising and marketing costs
Training seminars and workshops
Telecommunications and data costs
Accountancy fees
Consultancy and professional fees
Subscriptions
Bookkeeping fees
Bad debts written off
2020
£
£
29,875
75,847
-
-
208
287
106,217
-
3,661
88,178
816
909
(93,564 )
12,653
88
2,500
1,604
472
1,411
289
1,038
769
2,104
787
-
404
1,353
2,600
773
854
850
1,183
2020
£
£
29,875
75,847
-
-
208
287
106,217
-
3,661
88,178
816
909
(93,564 )
12,653
88
2,500
1,604
472
1,411
289
1,038
769
2,104
787
-
404
1,353
2,600
773
854
850
1,183
2019
£
£

39,383

81,535
1,159
1,213

521

-

123,811
750
4,212
87,936
635
3,706
(97,239 )

26,572
71
2,500
1,201
379
1,656
203
713
760
483
859
50
1,340
618
1,915
5,354
437
-
-
...CONTINUED
106,217




(93,564 )
88
2,500
1,604
472
1,411
289
1,038
769
2,104
787
-
404
1,353
2,600
773
854
850
1,183

71
2,500
1,201
379
1,656
203
713
760
483
859
50
1,340
618
1,915
5,354
437
-
-
12,653
















Page 5

Wingrave Pre-School Detailed Income and Expenditure Account (continued) For The Year Ended 31 August 2020

Depreciation
Entertaining
Sundry expenses
OPERATING (DEFICIT)/SURPLUS
Other interest receivable and similar income
Bank interest receivable
Interest payable and similar expenses
Bank interest payable
(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR
1,100
688
-


(20,867 )
1,067
746
2



(20,354 )
- 56
(8,214)
-
-
6,218

56

(8)
- 8
(8,214 ) 6,266

Page 6