Charity Registration No. 1050009
**ST CATHERINE'S PRE-SCHOOL GROUP TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021**
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mrs H Barwick (Chairperson)|
|---|---|
||Ms H Noble (Treasurer)|
||Ms A Gibbs (Secretary)|
||Mrs K Jones (Resigned October 2020)|
||Mrs E Burt|
||Mr O Barwick|
||Miss J Pitcher|
||Ms A Chutter|
||Ms K Middleton|
||Mrs S Condliffe|
||Ms M Gale|
||Ms A Potter (Resigned October 2020)|
||Mrs Z Rowe (Resigned October 2020)|
||Ms A Walter (Resigned October 2020)|
|**Charity number**|1050009|
|**Principal address**|The Cabin|
||Pymore Road|
||BRIDPORT|
||Dorset|
||DT6 3TR|
|**Accountants**|Hartleys Accountancy Limited|
||Chartered Certified Accountants|
||First Floor|
||67b East Street|
||BRIDPORT|
||Dorset|
||DT6 3LB|
|**Bankers**|TSB|
||18 West Street|
||BRIDPORT|
||Dorset|
||DT6 3QL|
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **CONTENTS**
|Trustees' report|1 - 2|
|---|---|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes|6 - 8|
**TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2021**
## **ST CATHERINE'S PRE-SCHOOL GROUP**
The trustees present their accounts for the year ended 31 August 2021.
The accounts comply with the charity's governing document andMrs H Parr (Treasurer)have been prepared in accordance with the requirements of the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in July 2014, using the accounting polices set out in Note 1.
## **Structure, governance and management**
Mrs K Jones
Mrs C Jackman The charity is an unincorporated charity originally constitutedMrs Alison Pemberby the governing document adopted on 30 August 1995, amended by resolution dated 1 December 2006. The charity adopted a new constitution on 4 November 2014, The Pre-School Learning Alliance Model Constitution 2011.
The day to day running of the charity was carried out by Mrs E Burt under the guidance of the governing body, made up of the Trustees. The governing body meet once every half term to discuss matters relating to the operations of the charity.
The trustees have reviewed the major strategic, business and operational risks facing the charity and they consider that there are adequate controls in place to mitigate these risks.
## **Objects and activities**
To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
(a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
(b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
(c) instigating and adhering to and furthering the aims and objects of the pre-school learning alliance
As required by section 17(5) of the Charities Act 2011 the Trustees have considered the guidance published by the Charity Commission in respect of public benefit. They believe that the Charity's object, as set out above, falls within the definitions of charitable purposes in the Act and that the activities as set out above contribute to meeting that object.
## **Achievements and performance**
The pre-school's fee income has increased this year by £3,530 to £109,779. Fundraising income has fallen slightly this year from £5,654 in 2020 to £5,230. The pre-school also received government grants during the year to support it through the coronavirus pandemic. The Trustees would like to thank the local community for their continued support of the pre-school during this difficult time.
- 1 -
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021**
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **Financial review**
Despite these difficult times, and with the support of the government and local community, the pre-school has generated a small surplus for the year of £198 (2020 - £15,548).
Cash funds at the year end stood at £48,421 (2020 - £57,273). The reason for the fall in cash funds despite a small surplus being generated during the year is due to the timing of cash being received for Early Years Grants. The trustees recognise the need to maintain the level of fundraising activity next year to ensure that the preschool can continue to maintain and develop its level of care and the range of activities offered to its children.
The outbreak of COVID-19 in the UK and the measures being taken to control its spread, have impacted our pre-school.
The duration and impact of the COVID-19 pandemic, as well as the effectiveness of government and central bank responses, remains unclear at this time. It is not possible to reliably estimate the duration and severity of these consequences, as well as their impact on the financial position and results of the charity for future periods.
## **Trustees' responsibilities**
Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its net movement of resources for that period.
In preparing these financial statements, the Trustees are required to : a) select suitable accounting policies and then apply them consistently b) make judgements and estimates that are reasonable and prudent
c) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its operations.
The Trustees are responsible for keeping proper accounting records which disclose at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the requirements of the Charities Act 1993 as amended by the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of Trustees
.................................... Mrs H Barwick Trustee
Dated.........................
- 2 -
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST CATHERINE'S PRE-SCHOOL GROUP**
I report on the accounts of the charity for the year ended 31 August 2021 which are set out on pages 4 to 8.
## **Respective responsibilities of trustees and examiner**
Mrs H Parr (Treasurer)
As the charity's trustees, you are responsible for the preparation of the accounts. You consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an Independent Examination is needed. Mrs K Jones
Mrs C Jackman
It is my responsibility to examine the accounts under section 145 of the 2011 Act, follow the procedures laidMrs Alison Pember down in the general directions given by the Charities Commission under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention.
## **Basis of an independent examiner's report**
My examination was carried out in accordance with the general directions given by the Charities 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:
- (a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 130 of the 2011 Act; and
- (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
- have not been met; or
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
............................
## **Simon Hartley FCCA**
Chartered Certified Accountant
Hartleys Accountancy Limited Chartered Certified Accountants First Floor 67b, East Street Bridport Dorset DT6 3LB
Dated:................................
- 3 -
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021**
|**Notes**
**Incoming resources**
**Incoming resources from generated funds**
Donations
Grants
Fundraising
**Incoming resources from charitable activities**
Fees and early years grant
**Incoming resources from investments**
Bank interest
**Total incoming resources**
**Resources expended**
**2**
Costs of generating funds
Charitable activities
Governance costs
**Total resources expended**
**Net incoming/(outgoing) resources**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**Restricted**
**Unrestricted**
**Total**
_Total_
**Fund**
**Fund**
**2021**
_2020_
**£**
**£**
**£**
_£_
-
3,590
3,590
_5,012_
-
8,244
8,244
_15,691_
-
5,230
5,230
_5,654_
-
109,779
109,779
_106,249_
-
123
123
_95_|
|---|---|
||-
126,966
126,966
_132,701_|
||-
875
875
_510_
-
119,781
119,781
_112,000_
-
6,112
6,112
_4,643_|
||-
126,768
126,768
_117,153_|
|||
||-
198
198
_15,548_|
|||
||-
198
198
_15,548_|
||**-**
**221,040**
**221,040**
_205,492_|
||**-**
**221,238**
**221,238**
_221,040_|
- 4 -
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **BALANCE SHEET**
## **FOR THE YEAR ENDED 31 AUGUST 2021**
|**Fixed assets**
Tangible assets
**3**
**Current assets**
Stock
Cash at bank and in hand
Prepayments
Other debtors
**Creditors: amounts falling due within one year**
**4**
Net current assets
**Net assets**
**Funds of the Charity**
Unrestricted funds
Total funds|272
48,421
461
55|
|---|---|
|||
We approve the accounts for the year ended 31 August 2021 which comprise the statement of financial activities, the balance sheet and the related notes. We acknowledge our responsibility for the accounts, including the appropriateness of the accounting basis set out in note 1 and for providing Hartleys Accountancy Limited with all the information and explanations necessary for their preparation.
The accounts were approved by the Trustees on.........................and signed of their behalf by
.................................... Mrs H Barwick Trustee
- 5 -
**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021**
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **1 Accounting policies**
## **1.1 Basis of preparation**
The accounts have been prepared under the historical cost convention and in accordance with the applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in July 2014 and the Charities Act 2011.
## **1.2**
## **Incoming resources**
Fees and grants receivable are accounted for in the period to which they relate. Fees are stated net of any discounts. Fees received in advance are included in deferred income and released to the Statement of Financial Activities in the financial year to which they relate. Donations and fundraising income is accounted for when received by the school.
## **1.3 Resources expended**
All expenditure is accounted for on the accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities.
Governance costs comprise those costs not directly attributable to direct charitable expenditure, but which are in respect of the general administration of the charity.
## **1.4 Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Property Not depreciated Fixtures, fittings and equipment 15% reducing balance
## **1.5 Funds**
Unrestricted income funds are funds which can be applied to the School's charitable objectives at the discretion of the Trustees.
- 6 -
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021**
|**2**
**Total Resources expended**
**Costs of generating funds**
Uniform and bags
Fundraising costs
**Charitable activities**
Wages and salaries
Pension contributions
Consumables
Toys and books
Football coaching
Staff training and welfare
Excursions and childrens' entertainment expenses
CRB and medical report fees
Light, heat and water
Repairs and maintenance
Cleaning
Insurance
**Governance and support costs**
Accountancy costs (including Independent Examiner's fees)
Professional fees
Printing, postage and stationery
Telephone and internet
Sundry expenses
Subscriptions
Depreciation|**2021**
**£**
806
69
875
98,787
1,225
2,397
2,567
736
2,259
275
248
1,789
5,428
2,580
1,490
119,781
450
581
1,670
579
356
454
2,022
6,112|_2020_
_£_
_244_
_266_|
|---|---|---|
|||_510_|
|||_97,593_
_1,136_
_1,731_
_1,514_
_366_
_347_
_225_
_143_
_1,856_
_3,236_
_2,487_
_1,366_|
|||_112,000_|
|||_480_
_90_
_804_
_527_
_64_
_391_
_2,287_|
|||_4,643_|
- 7 -
## **ST CATHERINE'S PRE-SCHOOL GROUP**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021**
|**3**
**Tangible fixed assets**
**Cost**
At 1 September 2020
Additions
At 31 August 2021
**Depreciation**
At 1 September 2020
Charge for the year
At 31 August 2021
**Net book value**
At 31 August 2021
At 31 August 2020
**4**
**Creditors: amounts falling due within one year**
Accruals
Deferred income|**£**
**£**
**£**
167,879
27,056
194,935
**-**
1,496
1,496
**Property**
**Fixtures,**
**fittings and**
**equipment**
**Total**|
|---|---|
||167,879
28,552
196,431|
||-
14,096
14,096
**-**
2,022
2,022|
||-
16,118
16,118|
|||
||167,879
12,434
180,313|
|||
||167,879
12,960
180,839|
||**2021**
_2020_
**£**
_£_
1,294
_1,405_
6,990
_16,892_
8,284
_18,297_|
## **Trustees**
Mrs E Burt received a remuneration during the year through her employment at the pre-school
**5**
- 8 -