**REGISTERED CHARITY NUMBER: 1049011**
**SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE) REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020**
**SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020**
||Page|
|---|---|
|Report of the Trustees|1 – 3|
|Independent Examiner’s Report|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Notes to the Financial Statements|7 - 12|
|Income and Expenditure Accounts|13 -14|
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 JULY 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 July 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The objectives and aims of the charity are:
To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
The objectives and activities of the charity are achieved by:
- i. Offering appropriate play facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such group, ensuring that such groups offer opportunities for all children, regardless of race, culture, religion or means.
- ii. Encouraging the study of the needs of such children and their families and promoting public interests in and recognition of such needs in the local areas.
- iii. Instigating and adhering to and furthering the aim of the Pre-School Learning Alliance.
## **Reporting for the public benefit**
When reviewing the charities objectives and aims, and in planning future activities, the trustees have considered the Charity Commission's general guidance on public benefit.
All children are welcome to the Pre-school irrespective of ability to pay as the charity aims to source funding (e.g. from other charities or social care) as necessary to contribute towards the cost of the fees and a free place may be given if the need arises.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
We were undertaking our activities as usual until the impact of the worldwide Covid-19 pandemic in early 2020.
Covid-19 has been a nightmare for us, but we have kept going right through, remaining open with restrictions, even throughout the bank holidays to help and support the parents who were key workers.
Numbers depleted to only 12 in March 2020, these being vulnerable and keyworker children only.
We used the ‘pod system’ so that children stayed with their dedicated member of staff only. There was no mixing indoors or outdoors and five staff were furloughed - scary and drab times. Luckily the weather was kind to us!
In June 2020 we took back 22 more ‘rising five’ children out of the 31, due to some not wanting to return or due to illness. But because of the ‘pod system’ we could only fit them in for two days a week. Two members of staff returned to work alongside the children.
We had 32 children move on to primary schools in the surrounding areas, some of whom we had not seen since March 2020, we kept in touch by virtual teaching and activities. However, they went without the normal ‘transition to school’ package, visits, extra tuition etc.
It was a sad time as we were not able to do sports day, trips, picnics, parties, sing-songs or really celebrate the children, What a horrible year!
Page 1
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 JULY 2020 - continued**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities - continued**
We have continued in line with Healthy Childcare and Food for Life to cook hot meals to be available for the children on the premises.
Our Forest School on adjoining land, which further enhances our setting, continues to thrive and is growing up nicely with the sapling trees planted by the children.
## **FINANCIAL REVIEW**
The financial position is as shown in the attached financial statements.
## **Reserves policy**
At 31 July 2020 reserves amounted to £346,183 of which £215,700 was represented by fixed assets used by the charity, leaving free reserves of £130,483. These reserves are held to meet the funding of the ongoing activities including staffing costs.
The level of reserves held is considered satisfactory for current needs and will be reviewed on a regular basis.
## **FUTURE PLANS**
It is planned to continue to develop the existing operations of the charity. The trustees continue to maintain our outstanding status and ensure that they provide quality affordable childcare.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity governing document is a constitution adopted 10 May 1995. On 25 June 2013, the trustees adopted the revised constitution of Pre-School Learning Alliance (PLA) 2011.
## **Organisational Structure**
The Swineshead Community Playgroup was registered as a charity on 5 September 1995 (number 1049011). The contact address is 24 Abbey Crescent, Swineshead, Boston, Lincolnshire PE20 3ET. The charity uses the working name Swineshead Pre-School Centre.
## **Risk management**
The committee have considered the major risks to which the charity is exposed and have ensured that the charity has adequate insurance policy cover and have ensured that all other relevant legislation is complied with. The committee will continue to monitor the risks on a regular basis.
## **Management**
The operation of the charity is overseen by the committee. The membership of the committee is determined by the constitution and elected at the Annual General Meetings. The committee is required to meet at least three times a year and is responsible for ensuring that the pre-school complies with its aims and is properly managed.
The trustees are appointed as set out in the constitution and there is a requirement to be no less than two and not more than four trustees at any one time. The training and induction provided for new trustees will depend on their existing experience, will be tailored specifically to the individual and will cover charity, legal and financial matters.
Page 2
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2020 - continued**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Charity number** : 1049011
**Principal address:**
North End Swineshead Boston Lincolnshire PE20 3LZ
**The Trustees of the charity are:**
Mrs Carolynn Fletcher Miss Kelly Scrupps Mrs Jeanette De St Croix
The Committee members are:
Miss Kelly Scrupps (Chairperson) Mrs Carolynn Fletcher (Treasurer) Mrs Jeanette De St Croix (Secretary) Mrs Eunice Hunt (Vice Chairperson) Mrs Helen Porter
Day to day running of the charity is delegated to: Mrs Carolynn Fletcher - Pre-school manager
## **Independent examiner:**
C Newitt BA(Hons) FCCA Duncan & Toplis Limited 5 Resolution Close Endeavour Park Boston Lincolnshire PE21 7TT
Approved by order of the Board of Trustees on 8 June 2021 and signed on its behalf by:
Miss Kelly Scrupps - Trustee Mrs Carolynn Fletcher - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SWINESHEAD COMMUNITY PLAYGROUP**
## **Independent examiner’s report to the trustees of Swineshead Community Playgroup**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 July 2020 which are set out on pages 5 to 12.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145 (5) (b) of the Act.
## **Independent examiner’s statement**
I have completed my examination.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- 2 the accounts do not accord with those record; or
- 3 the accounts do not comply with applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other then any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in the report in order to enable a proper understanding of the accounts to be reached.
C NEWITT BA (Hons) FCCA Duncan & Toplis Limited Chartered Accountants 5 Resolution Close Endeavour Park Boston Lincolnshire PE21 7TT
Date: 23 June 2021
Page 4
## **SWINESHEAD COMMUNITY PLAYGROUP**
## **(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2020**
|||||**2020**|**2019**|
|---|---|---|---|---|---|
||Notes|**Unrestricted**|**Restricted**|**Total**|**Total**|
|||**Fund**|**Fund**|**funds**|**funds**|
|||**£**|**£**|**£**|**£**|
|**INCOME AND ENDOWMENTS FROM:**||||||
|Donations and legacies||338|-|338|1,214|
|**Charitable activities**||||||
|Charitable activities||223,416|-|223,416|222,092|
|Investments||60|-|60|76|
|Other||35,054|-|35,054|-|
|**TOTAL**||258,868|-|258,868|223,382|
|**EXPENDITURE ON:**||||||
|**Charitable activities**||||||
|Charitable activities||216,828|5,810|222,638|202,707|
|**TOTAL**|||5,810|222,638|202,707|
|**Net expenditure**||42,040|(5,810)|36,230|20,675|
|**Transfer between funds**||-|-|-|-|
|**NET MOVEMENT IN FUNDS**||42,040|(5,810)|36,230|20,675|
|**RECONCILIATION OF FUNDS**||||||
|**Total funds brought forward**|11|
96,404|213,549|309,953|289,278|
|**TOTAL FUNDS CARRIED FORWARD**|11|138,444|207,739|346,183|309,953|
The notes form part of these financial statements Page 5
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
**STATEMENT OF FINANCIAL POSITION AT 31 JULY 2020**
|Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Stock
8
Debtors
9
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
11
**FUNDS**
**Unrestricted funds:**
General fund
Balance brought forward
Surplus/(deficit) for the year
Transfer between funds
Balance carried forward
11
**Restricted funds:**
New building
Balance brought forward
Deficit for the year
Transfer between funds
Balance carried forward
11
**TOTAL FUNDS**
11|**2020**
£
£
215,700
458
2,365
138,304
141,127
(10,644)
130,483
346,183
96,404
42,040
-
138,444
213,549
(5,810)
-
207,739
346,183|**2019**
£
£
221,274
116
2,346
93,553
96,015
(7,336)
88,679
309,953
69,519
26,885
-
96,404
219,759
(6,210)
-
213,549
309,953|**2019**
£
£
221,274
116
2,346
93,553
96,015
(7,336)
88,679
309,953
69,519
26,885
-
96,404
219,759
(6,210)
-
213,549
309,953|
|---|---|---|---|
||141,127
(10,644)|96,015
(7,336)||
||96,404
42,040
-|69,519
26,885
-||
||||309,953|
||||96,404
213,549|
||213,549
(5,810)
-|219,759
(6,210)
-||
|||||
||||309,953|
The financial statements were approved by the Board of Trustees on 8 June 2021 and were signed on its behalf by:
Miss Kelly Scrupps - Trustee Mrs Carolynn Fletcher - Trustee
The notes form part of these financial statements Page 6
**SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020**
1. **STATUTORY INFORMATION**
Swineshead Community Playgroup is an unincorporated charity, registered in England and Wales. The charity’s registered number and principal office address can be found on the Charity Commission website.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
The financial statements are presented in pound sterling (£) which is the functional currency of the charity.
2. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP ( FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared on a going concern basis.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Government grants**
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the organisation will comply with conditions attaching to them and the grants will be received using the accrual model.
## **Expenditure**
Expenditure is recognised on an accruals basis, being recognised in the period in which it has incurred. Expenditure includes attributable VAT which cannot be recovered. Irrecoverable VAT is charged against the expenditure for which it was incurred.
## **Tangible fixed assets**
Tangible fixed assets are stated at cost less accumulated depreciation.
Fixed assets include the costs to date of the building. Depreciation is provided for in respect of assets as follows:
|Leasehold building|- 2% on cost|
|---|---|
|Sensory garden|- 10% on cost|
|Furniture, fittings and equipment|- 20% and 33% on cost|
Page 7
**SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020**
## 2. **ACCOUNTING POLICIES - continued**
## **Stock**
Stock is included at the lower of cost and estimated selling price less costs to sell.
## **Debtors and creditors receivable/payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **Funds accounting**
Funds held by the charity are either:
Unrestricted funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanations of the nature and purpose of each fund is included in the notes to the financial statements.
## 3.
|**INVESTMENT INCOME**|2020||2019||
|---|---|---|---|---|
||£||£||
|Bank interest||60||76|
## 4. **TRUSTEES’ REMUNERATION AND BENEFITS**
None of the charity’s trustees were remunerated in their position as trustee during the year (2019 - none). Mrs Carolynn Fletcher, a trustee, is the pre-school manager and is remunerated for that role.
## **Trustees’ expenses**
There were no trustees’ expenses paid for the year ended 31 July 2020 (2019 - none).
|5.
**STAFF COSTS**
Salaries
Employers national insurance
Employers pension|2020
£
163,509
6,852
2,703
173,064|2019
£
145,803
5,844
1,935|
|---|---|---|
|||153,582|
The average number of paid employees in the year was 13 (2019 – 10). No employees were paid in excess of £60,000 pa. (2019 – none).
Page 8
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 31 JULY 2020**
|6.
**GENERAL EXPENSES**
Ofsted annual fee
Subscriptions
Pre-school membership
Outings
Entertainment/parties
Miscellaneous small items (including DBS)
Staff party and Christmas gifts
Graduation items
Travelling/conferences
Nursery World Awards Dinner
Computer expenses
7.
**TANGIBLE FIXED ASSETS**
**Cost:**
As at 1 August 2019
Additions
At 31 July 2020
**Depreciation:**
As at 1 August 2019
Depreciation for the year
At 31 July 2020
**Net Book Value at 31 July 2020**
**Net Book Value at 31 July 2019**|2020
£
220
653
106
288
174
872
2,434
-
735
-
-
5,482
Furniture,
Leasehold
Building
Fittings
and
Equipment
£
£
298,496
30,978
700
-|2019
£
50
648
106
956
504
515
747
170
35
695
1,453
5,879
Sensory
Garden
Total
£
£
8,938
338,412
-
700|
|---|---|---|
||299,196
30,978|8,938
339,112|
||78,489
29,711
5,984
290|8,938
117,138
-
6,274|
||84,473
30,001|8,938
123,412|
||214,723
977|-
215,700|
||220,007
1,267|-
221,274|
The building is held on a 28 year lease (from April 2006) for which a peppercorn rent is payable.
Page 9
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020**
|8.
**STOCK**
Sweatshirts, polo shirts, cardigans and book bags
9.
**DEBTORS**
Debtors
Other debtors
Prepayments and accrued income
10.
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Creditors control
PAYE/NIC
Other creditors
Accruals
11.
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
As at 1 August 2019
Surplus/(deficit) for the year
As at 31 July 2020
Fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors and accruals
As at 31 July 2020|2020
2019
£
£
458
116
2020
2019
£
£
-
278
1,171
-
1,194
2,068
2,365
2,346
2020
2019
£
£
2,807
1,375
4,002
1.,341
1,458
1,713
2,377
2,907
10,644
7,336
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
96,404
213,549
309,953
42,040
(5,810)
36,230|
|---|---|
||138,444
207,739
346,183|
||7,961
207,739
215,700
458
-
458
2,365
-
2,365
138,304
-
138,304
(10,644)
-
(10,644)|
||138,444
207,739
346,183|
Restricted funds relate to funds in respect of the building, related fixtures and an element of the Sensory Garden.
Page 10
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020**
## **12. MOVEMENT IN FUNDS**
|||Net|Transfers||
|---|---|---|---|---|
|||movement|between||
||At 1/08/19|in funds|funds|At 31/07/20|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|96,404|42,040|-|138,444|
|**Restricted funds**|||||
|General fund|213,549|(5,810)|-|207,739|
|**TOTAL FUNDS**|309,953|36,230|-|346,183|
|Net movement in funds, included in the above are as follows:|||||
|||Income|Expenditure|Movement in|
|||||funds|
|||£|£|£|
|**Unrestricted funds**|||||
|General fund||258,868|(216,828)|42,040|
|**Restricted funds**|||||
|General fund||-|(5,810)|(5,810)|
|**TOTAL FUNDS**||258,868|(222,638)|36,230|
||||||
Page 11
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 31 JULY 2020**
13. **INDEPENDENT EXAMINERS REMUNERATION**
- The independent examiners remuneration amounts to an independent examination fee of £1,380 (2019 - £1,350) and other services of £1,760 (2019 - £1,331).
14. **RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 July 2020 (2019 - none).
## 15. **CONTROLLING PARTY**
The charity is controlled by the Trustees.
Page 12
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2020**
|**Notes**
**General Fund (Unrestricted)**
**INCOME FROM:**
**Donations and legacies**
Fundraising
Donations and other
**Charitable activities**
Fees (incl 1:1 funding)
LCC Voucher Scheme
**Investments**
Interest
**Other**
Government grants
Local council grant
**TOTAL**
**EXPENDITURE ON:**
**Running costs and maintenance of pre-school**
Electricity
Water rates
General rates
Insurances and PLA membership
Raising funds
Accountancy and bookkeeping
Professional fees
Advertising
Telephone
Postage
General expenses
6
Cleaning and waste disposal
Premises repairs and improvements
Bad debts written off
Bank charges and interest
Interest on late PAYE
Depreciation – leasehold building 7
Depreciation – sensory gardens 7
Depreciation – furniture, fittings and
equipment
7
**Teaching and care of children**
Salaries, employers NI and pension
5
Hot food, fruit and vegetables
Toys and play equipment
Books and stationery (including photocopying)
Training
**TOTAL**
**SURPLUS FOR THE YEAR – Unrestricted funds**|**2020**
£
£
-
338
47,951
175,465
60
10,054
25,000
258,868
2,069
985
361
1,409
423
3,140
2,518
170
1,944
160
5,482
4,329
10,504
800
515
5
174
-
290
173,064
3,598
2,126
2,181
581
216,828
42,040|**2019**
£
£
-
1,214
58,157
163,935
76
-
-
223,382
2,262
711
534
1,585
291
2,681
2,447
100
1,679
122
5,879
7,003
5,829
839
503
-
160
491
428
154,281
4,500
2,965
850
357
196,497
26,885|**2019**
£
£
-
1,214
58,157
163,935
76
-
-
223,382
2,262
711
534
1,585
291
2,681
2,447
100
1,679
122
5,879
7,003
5,829
839
503
-
160
491
428
154,281
4,500
2,965
850
357
196,497
26,885|
|---|---|---|---|
||2,069
985
361
1,409
423
3,140
2,518
170
1,944
160
5,482
4,329
10,504
800
515
5
174
-
290
173,064
3,598
2,126
2,181
581|2,262
711
534
1,585
291
2,681
2,447
100
1,679
122
5,879
7,003
5,829
839
503
-
160
491
428
154,281
4,500
2,965
850
357||
|||||
||||26,885|
Page 13
## **SWINESHEAD COMMUNITY PLAYGROUP (WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2020 - continued**
|**DETAILED INCOME AND EXPENDITURE ACCOUNT**
**FOR THE YEAR ENDED 31 JULY 2020 - continued**||||
|---|---|---|---|
|**Notes**
**Building Fund (Restricted)**
**INCOME FROM:**
**Investments**
Interest
**TOTAL**
**EXPENDITURE:**
Depreciation – leasehold building
8
Depreciation – sensory gardens
Depreciation – fittings
8
8
**TOTAL**
**DEFICIT FOR THE YEAR – restricted funds**|**2020**
£
£
-
-
5,810
-
-
5,810
(5,810)|**2019**
£
£
-
-
5,810
400
-
6,210
(6,210)||
|||||
||||(6,210)|
Page 14