## **WINGRAVE PRE-SCHOOL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021**
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 2021**
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..
Signed
Date 23[RD] April 2022 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 2021**
|**Notes**
**TURNOVER**
Cost of sales
**GROSS SURPLUS**
Administrative expenses
**OPERATING SURPLUS/(DEFICIT) AND SURPLUS/(DEFICIT)**
**FOR THE FINANCIAL YEAR**|**2021**
**£**
**137,500**
(98,507 )
**38,993**
(13,787 )
**25,206**|**2020**
**£**
**106,217**
(93,564 )|
|---|---|---|
|||**12,653**
(20,867 )|
|||**(8,214 )**|
The notes on pages 6 to 7 form part of these financial statements.
Page 4
**Wingrave Pre-School Balance Sheet As at 31 August 2021**
|**Notes**
**FIXED ASSETS**
**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**|**2021**
**£**
**£**
1,687
98,436
**100,123**
**(8,170 )**
**91,953**
**91,953**
**91,953**
66,747
25,206
**91,953**|**2021**
**£**
**£**
1,687
98,436
**100,123**
**(8,170 )**
**91,953**
**91,953**
**91,953**
66,747
25,206
**91,953**|**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**|
|---|---|---|---|---|
|||
**91,953**||
**66,747**|
||**100,123**
**(8,170 )**||**74,582**
**(7,835 )**||
||||
||
|||**91,953**||**66,747**|
|||**91,953**||**66,747**|
|||66,747
25,206||79,500
(12,753 )|
|||**91,953**||**66,747**|
On behalf of the board
Mrs Stephanie Axten --------------------------------------
Pre School Chairperson
Date -----------------------------------------
Page 5
**Wingrave Pre-School Notes to the Financial Statements For The Year Ended 31 August 2021**
|**Cost**
As at 1 September 2020
As at 31 August 2021
**Depreciation**
As at 1 September 2020
As at 31 August 2021
**Net Book Value**
As at 31 August 2021
As at 1 September 2020
**4.** **Debtors**
**Due within one year**
Trade debtors / Prepayments and accrued income
**5.** **Creditors: Amounts Falling Due Within One Year**
Trade creditors
PAYE/NIC and Pension
Net wages
Accruals and deferred income|**2021**
**£**
1,687
**1,687**
**2021**
**£**
2
6,033
647
1,488
**8,170**|**Fixtures &**
**Fittings**
**£**
3,235|
|---|---|---|
|||3,235|
|||3,235|
|||3,235|
|||-|
|||-|
|||**2020**
**£**
168|
|||**168**|
|||**2020**
**£**
-
5,809
586
1,440|
|||**7,835**|
Page 6
## **Wingrave Pre-School Detailed Income and Expenditure Account For The Year Ended 31 August 2021**
|**TURNOVER**
Childcare direct from parents/guardians
Funded childcare - Buck CC
Other income
Uniform income
**COST OF SALES**
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
Depreciation
Entertaining
Sundry expenses
**OPERATING SURPLUS/(DEFICIT) AND SURPLUS/(DEFICIT)**
**FOR THE FINANCIAL YEAR**|**2021**
**£**
**£**
26,822
110,104
130
444
**137,500**
5,054
92,425
825
203
**(98,507 )**
**38,993**
29
2,500
1,381
-
825
86
792
-
23
1,133
50
718
399
1,263
3,634
717
-
54
-
184
(1 )
**(13,787 )**
**25,206**|**2021**
**£**
**£**
26,822
110,104
130
444
**137,500**
5,054
92,425
825
203
**(98,507 )**
**38,993**
29
2,500
1,381
-
825
86
792
-
23
1,133
50
718
399
1,263
3,634
717
-
54
-
184
(1 )
**(13,787 )**
**25,206**|**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
1,100
688
-
**(20,867 )**
**(8,214 )**|**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
1,100
688
-
**(20,867 )**
**(8,214 )**|
|---|---|---|---|---|
|||**137,500**
**(98,507 )**||**106,217**
**(93,564 )**|
||29
2,500
1,381
-
825
86
792
-
23
1,133
50
718
399
1,263
3,634
717
-
54
-
184
(1 )||
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
1,100
688
-||
|||**38,993**
**(13,787 )**||**12,653**
**(20,867 )**|
||||
||
|||**25,206**||**(8,214 )**|
Page 8