## **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