## "y| CHARITY COMMISSION FOR ENGLAND AND WALES Trustees’ Annual Report for the period From 01/08/2020 Period start date To: 31/07/2021 Period end date Charity name: Wheelgate House Child Education and Development Centre Charity registration number: 1056855
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Objectives and Activities
a
Summary of the purposes of the Para 1.17 The central objective of the charity is to enhance
charity as set out in its governing the development and education of all children.
document
Summary of the main activities in Para 1.17 and 1.19 | History
relation to those purposes for the The Wheelgate Centre began in September 1988, based
public benefit, in particular, the out of two rooms in Wheelgate House. As a result of
activities, projects or services rapid growth two purpose-built buildings were
identified in the accounts. constructed so that, by 1992, the Centre comprised a
nursery, a kindergarten and a preparatory school. In June
1995, the school becamea registered charity, adopting
the necessary constitution.
The upper school closed in December 2005 as a result of
parental bad debt and a declining local population. The
nursery and kindergarten continue to operate.
The charity has built up strong local relationships. For
example, invitations to school activities are extended to
local pensioners’ groups and the school continues to
participate in the village’s annual fiesta. We also make
frequent use of the village hall and have seen an
improvement in relations with the local primary school.
Activities
The charity is running a nursery and nursery school for
children between the ages of 3 months and5 years. It
operates 5 days a week between 7am and 6pm. It also
has a holiday club for children in the area, not necessarily
at the nursery, up to the age of 8 years. The summer club
is open and offered to visitors to Crantock. All activities
of the charity are open to all; a reduced fees option is
offered and visual support for children with special
educational needs.
Statement confirming whether the | Para 1.18 The trustees have had regard to the guidance issued by
trustees have had regard to the the Charity Commission on public benefit
guidance issued by the Charity
Commission on public benefit
Additional information (optional)
You may choose to include further statements where relevant about:
a
| Policyon grantmaking | Paratae TT C—C“™*S™S*~SCSCSY
| PolicyincludContr i ngbutionon programsocial madeinvestment relatedby volunteers [Paetss TOaC~“‘“S*~=*™Y
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|Achievements and Performance|Achievements and Performance||
|---|---|---|
|a
Summary ofthe main
adaie
charity’svatfasmadetnthe
circumstances of its beneficiaries|ce
hee|Our setting continuesto be popular in the Newquay
areaandValleyNurseryhasbuiltupontheoutdoor
educationthemebybeing theonlynurserythat
offers an outdoor setting on a daily basis as|
|and any wider benefits to society||opposed toonce a week.|
|as a whole.|||
|||This year has been dominated bythe covid|
|||pandemic, causing the closure ofthe nursery|
|||for a month at the time ofthe first lockdown in|
|||April 2020, before a partial re-opening to cater|
|||for children ofdesignated keyworkers with as|
|||many as fifteen children attending each day.|
|||Some staffwere furloughed and the charity|
|||continued to pay 50% oftheirwages. The|
|||pandemic didn’t effect staff until the second|
|||wave caused bythe delta variant ofcovid.|
|||Such were the number of staff showing|
|||positive tests, the service was reduced again in|
|||November 2020 and even stricter measures|
|||taken to avoid infection.|
|||A raft ofmeasures were introduced to prevent|
|||infection such as the establishment ofstaff/|
|||pupil bubbles within the nursery, the|
|||prevention of parents enteringthe premises, a|
|||revised cleaning regime and reduced use of|
|||toys and equipment. However, the nursery|
|||continued to operate thanks tothe adaptability|
|||andteamwork ofthe staffand a timely and|
|||measured response tothe emerging crisis.|
|||In January 2021 the decision was taken to close|
|||the Baby Unit due to the staff ratios required|
|||to manage sucha setting at a timewhen many|
|||infected staffwere havingto self-isolate at|
|||home andtwo employees resigned, one|
|||through sustaining long covid. Parents|
|||understood the decision and were given three|
|||months’ notice ofthe closure. The Unit’s space|
|||was adapted to become a small library and a|
|||staff room.|
|||We considerthe libraryto be an important|
|||development as it will help children address via|
|||interaction with stories some ofthe widely|
|||acknowledged loss ofverbal skills caused by|
|||the pandemic and lockdowns. The staff, too,|
|||have been magnificent during the public health|
|||crisis and are benefitting from having theirown|
|||area.|
|The charity is fortunate to have excellent|
|---|
|grounds foroutdoor playand learning and this|
|year a further area became dedicated to the|
|children, further strengthening the bubble|
|system. We have also soughtfunding from|
|communitygrants derivingfrom local|
|renewable energy developments butwere|
|disappointed that no fundingwas received to|
|buy a fogging machine fordeep cleaning ofthe|
|premises—and to create a separate entrance|
|to the nursery forone ofthe bubbles.|
|The children continued to have ‘fun days’, the|
|best example a lesson on howtomakea video|
|999 call in case ofan emergency at home.|
|The introduction ofthe ‘Family’ app has|
|transformed communications with parents,|
|allowingthema clearer idea ofthe experiences|
|oftheir children during the school day.
It has|
|also increased communication between|
|parents at a time when social contact was so|
|drastically reduced. Children who were absent|
|from the school due to covid were still able,|
|thanks to Family, to interact with children and|
|staffandjoin in activities remotely. Additional|
|benefits are easier invoicingand administration|
|of learningjournals.|
|Trustees initiated zoom meetings, rather than|
|face-to-face; their success means that zoom|
|will continue to be used in some future|
|meetings. Nursery staff also started monthly|
|zoom meetings to catch up on safeguarding|
|and SEN issues.|
|As the pandemic abated in the early months of|
|2021, school attendance numbers returned to|
|normal as did the long waiting list.
It is to the|
|credit oftheSchool Managerthatthe charity’s|
|financial position remains strong, albeit within|
|the context of reduced income and the inability|
|to build upon past success.
However, the|
|charity remains in a strong position given the|
|unique pressures it faced overthe course of|
|thisyear.|
Additional information (optional) You may choose to include further statements where relevant about: Achievements against objectives Para 1.41 set Performance of fundraising Para 1.41 activities against objectives set Investment performance against objectives a
## Financial Review
Review of the charity's financial Para 1.21 position at the end of the period Statement explaining the policy for | Para 1.22 The policy on reserves is to maintain a minimum holding reserves stating why they reserve of £5,000. are held Amount of reserves held A Details offund materialyin defict_[Paret2@ |OOSOSC~SCS Explanation of any uncertainties Para 1.23 about the charity continuing as a going concern
Additional information (optional) You may choose to include further statements where relevant about: The charity's principal sources of funds (including any fundraising Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the chari Para 1.46 a
## Structure, Governance and Management
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TypeDescriptionof governingofcharity’strusts:document { | Para 1.25 The charity is governed by a constitutionC‘“‘CSC‘isCadopted
on 19 June 1995
counnaaiet a
Trustee selection methods Para 1.25 Recruitment of trustees has been achieved by word
including details of any of mouth. When a new trustee is required, the
constitutional provisions e.g. charity uses existing personal networks to publicise
election to post or name of any the vacancy. Interested persons are then required
person or body entitled to to submit supporting statements for consideration
appoint one or more trustees by the existing board at the next meeting.
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Additional information (optional) You may choose to include further statements where relevant about: Policies and procedures adopted Para 1.51 The charity is managed by a team of five trustees, a for the induction and training of staff member and, on occasion, a parental trustees representative. New trustees are provided with the Constitution, policy and procedures and the Good Trustee Guide. A full induction is carried out at the nursery by the Nursery Manager. PLA policies adopted in August 2010 The charity’s organisational Para 1.51 structure and any wider network with which the charity works Relationship with any related Para 1.51 parties a
## Reference and Administrative details
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Wheelgate House Child Education and Development Centre
Other name the charity uses The Valley Nursery School
Registered charity number 1056855
Charity’s principal address Wheelgate House,
Trevowah Road,
Crantock,
Cornwall
TR8 5ES
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## Names of the charity trustees who manage the charity
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. Name of person (or body)
Trustee a Dates acted if not for js i
name Office (if any) whole year yay to appoint trustee
1} Mr Simon Michael | Secretary
Malloni
2|s[touserngEve Butler [TeaserrsPCes
Corporate trustees — names of the directors at the date the report was approved
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A Name of trustees holding title to property belonging to the charity
Dates actedifnotforwholeyear| Cd
Funds held as custodian trustees on behalf of others
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|||||||
|---|---|---|---|---|---|
|Description|of the|assets|held|
|in|this|capacity|
|Name|and|objects|of the|charity|
|on|whose|behalf|the|assets|are|
|held|and|how|this|falls|within|
|the|custodian|charity's|objects|
|Details|of arrangements|for|
|safe|custody|and|segregation|
|of|such|assets|from|the|
|charity's|own|assets|
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## Additional information (optional)
## Names and addresses of advisers (Optional information)
Type of Name Address adviser
## Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
## Reason for non-disclosure of key personnel details
## Other optional information
## Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Chair, etc) JS6CLOTA Date
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|CRIT|Wheelgate|House|Child|Education|and|Charity|No|
|COMMS|
|FR ENGLAND|
|AND|WALES|
|start|date|01/08/2020|date|31/07/2021|
|Section|A|Statement|of financial|activities|
|Restricted|
|Descriptions|by|natural|g@|Unrestricted|income|Endowment|Total|this|Total|last|
|category|3|funds|funds|funds|year|year|
|£|£|£|£|£|
|Incoming|resources|(Note|3)|FO1|FO2|FO3|F04|FO5|
|Fees|||268,540]|=|||-|268,540]|173,106|||
|Interest|receivable|Es|es|ee|
|HMRC CJR|P1963}TT1963|16,543|||
|ResourcesTotalexpended incoming(Notes resources4-7)|soi||271,519]|J271,519]245,456 ||
|Wages,|salaries,|pensions and NI|||176,784]|||- C|176,784]|190,941|||
|Rent,|rates and Insurance|Pp|21,334]|=|24,334|21,371 ||
|Repairs and maintenance|||10,992]|-|||CC|T1992 T6475 ||
|TelephoneLight and|heat|P3321}||-|8,324|3,069|||
|Legal|postage and stationery|P2104|104|1,480 ||
|Bank|and professional fees|||5455]T54556832|||
|charges and interest|1|ee|a|
|Insurance|P27o4f|||-|94|2,745|||
|Food|||5503]||T5503]|
|Motor|||2688]||CBB]5,556 ||
|Sundries|P3985]2,021 ||
|Advertising|Pt||-|8985|3,453 ||
|Depreciation,|||-|t92|198|
|Totalnet of profit on disposal|P6858]T685814,733|||
|resources|expended|soz{___242,055]|———-_|||=|||242,055]|258,874|||
|before|transfers|$03|29,464|29,464||-|13,418|
|Gross transfers between funds|sos[—_____-||__-_||_-||.||.|||
|before|other recognised gains/losses)|s05|29,464|29,464||-|13,418|
|Other|recognised|gains/(losses)|
|assets|for the|charity's|own|use|S06|
|Gains and losses on revaluation of fixed|a. ll|
|Gains and|losses oninvestmentassets|so7{|-]|=|fe|Te|
|Total|Net movement in funds|sos]|29,464[=|||=|||29,464 |-|13,418|||
|fundsTotalbrought funds carried forward forward|soo}s10|Sa268,277 ||==—-|[|errr-|268,277]|=28.277 281,694|||
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CC17a (Excel)
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## Section B
## Balance sheet
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2
= Total this year Total last year
£ £
Fixed assets FO1 FO2
Tangible assets (Note 8) B01 111,469 111,387
A
Investments (Note 9) i ee ee
Current assets Total fixed assets 50 [~~ T7460] ____ 111,387 |
Stock and work in progress pos {oe
Debtors (Note 10) BO6 10,271 11,035
(Short term) investments i ne
Cash at bank and in hand Bos {186,722 153,785
Total current assets 809 [~~ __ 196,502] [164,620]
Creditors: amounts falling due within one
year (Note 11) B10 10,121 7,929
Net current assets/(liabilities) 811 [186,272 56,890
Total assets less current liabilities 812
Creditors: amounts falling due after one year
(Note 11) B13
Provisions for liabilities and charges B44 ff
Funds of the Charity
Unrestricted funds B16 297,741 268,277
Designated funds Tr a ae
Total unrestricted funds 297,741 268,277
Restricted income funds (Note 12) a ee
Endowment funds (Note 12) eo [CC;] | Cid
Total funds 22
See one or two trustees on behalf of all the
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CC17a (Excel)
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‘
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Section C Notes to the accounts
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Note 1 Basis of preparation
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This section should be completed by all charities .
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1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
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the Statement of Recommended Practice: Accounting and Reporting by Charities
* and with* v 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
+ aaauanl the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)
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- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
1.2 Going concern if there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable”, if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
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1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
and —— * -Tick as appropriate
Please disclose:
i) the nature of the change in accounting policy; pe
iii)ii) thethe reasons amount whyof theapplyingadjustmentthe new foreach accountingline affectedpolicy ||C—“‘(‘CCSCOC*C*C*#C*#C#C#C#C*C*C*C:*C‘iész’= CCCis
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
a * -Tick as appropriate
Please disclose:
i) the nature of any changes; Pd
(iii)ii) thewhere effectofthepracticable,changethe effectofthechangeinoneor| onincome andexpenseor |eseseses—s—i—‘“‘ie—C—“‘(‘S;!OOC*d
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
ie —— * -Tick as appropriate
Please disclose:
i) the nature of the prior period error; PO
ii) for each prior period presentedinthe accounts, the |C—“‘“C;‘CSNO™C*™*;COCO*C*”*;C*™*C‘*C =
earliest(iii) the amountprior period of thepresented correctionin atthe theaccounts. beginning of the ee,
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CC17a (Excel)
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(cont)
## Section C
## Notes to the accounts
## Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
## 2.1 RECONCILIATION WITH PREVIOUS GENERALLY
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ee ce he The transition to FRS102 has not lead to any change in
° a a E ok eae accounting policies.
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
£ £
Fund balances as previously
stated
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Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
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End of
period
£
Net income/(expenditure) as previously
stated
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Adjustments:
Previous period net income/(expenditure) as restated
CC17a (Excel)
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Section C Notes to the accounts cont
Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different
or additional policy has been adopted then this is detailed in the box below.
Recoanition of income These are included in the Statement of Financial Activities (SoFA) when:
* the charity becomes entitled to the resources;
+ itis more likely than not that the trustees will receive the resources; and Yes No Nia
* the monetary value can be measured with sufficient reliability. iv] y ||
Offsetting Thererequired hasor permitted been no offsettingby the FRS of assets102 SORP and liabilities, or FRS or102. income and expenses, unless CVTYes__No_ZT]Nia
Grants and donations are only included in the SoFA when the general income Yes __No_ Nia
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP). C7T- Tj
Yes No Nia
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP). vw
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes __No_Nia
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the v
charity or have been met.
Government grants The charity has received government grants in the reporting period ia ia kal
Gift Aid receivable is included in income when there is a valid declaration from the donor. Yes No Nia
Tax reclaims on donations Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
and gifts treated as an addition to the same fund as the initial donation unless the donor or the v
terms of the appeal have specified otherwise.
Contractual inconeend This is only included in the SoFA once the charity has provided the related goods or Yes__No__Nia
performance related grants Services or met the performance related conditions, EAKa Ed
Dsikaaad Gasde Donated goods are measured at fair value (the amount for which the asset could be Yes No Nia
9 exchanged) unless impractical to do so. Go|v |
The cost of any stock of goods donated for distribution to beneficiaties is deemed to be Yes __No_Nia
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an v
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the Yes No Nia
expected proceeds from sale less the expected costs of sale, and recognised in ‘Income
from other trading activities’ with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against ‘Income from other trading x
activities' and the proceeds from sale are also recognised as ‘Income from other trading
activities’.
Goods donated for on-going use by the charity are recognised as tangible fixed assets Yes__No_ Nia
and included in the SoFA as incoming resources when receivable. C2L-T/7]
Gifts in kind for use by the charity are included in the SoFA as income from donations Yes No Nia
Donated when receivable. | ze a |
facilities services and theDonated gift to services the charity and provided facilitiesthe are included value of thein gift the can be SOFA when measured receivedreliably, at the value of CTT?)Yes _No_ Nia
Donated services and facilities that are consumed immediately are recognised as Yes __No_Nia
income with an equivalent amount recognised as an expense under the appropriate ZF
heading in the SOFA.
Support costs The charity has incurred expenditure on support costs. iam aan |
Voluniser hel The value of any voluntary help received is not included in the accounts but is described Yes No Nia
Income from sdinterest, inThis theis trustees’included annualin the report.accounts when receipt is probable and the amount receivable can CLT)Yes No WNia
royalties and dividends be measured reliably. C7T7T)
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations Yes No Nia
subscriptions and Legacies. | ae a |
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income eamed from the provision of goods and services as Yes _No_ Nia
income from charitable activities. EaEa
omeee chi wance crite iaincomeInsu r ance arein claimsthe metSoFA. (5.10 are to only included 5.12 FRS102in the SORP) SaFA and when are the included general as incom an it e m rec of o gnitionther Yes No Niam
Investment This includes any realised or unrealised gains or losses on the sale of investments and ves ol NBe
gains and losses year.any gain or loss resulting from revaluing investments to market value at the end of the Bee
2.3 EXPENDITURE AND LIABILITIES
Liabilitymy recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No Nia
constructiveobligation canobligation be measuredcommitting with reasonablethe charity certainty. to pay out resources and the amount of the Py | |g
nee, [andisipport] GovernanceSupport costscosts have been comprise allocatedall costs between governance involving public accountability of the costs and other support.charity and its Yes __No_WNia
compliance with regulation and good practice. |v |fA
Support costs include central functions and have been allocated to activity cost Yes No Na
categoriesby floor areas, or on a basis per capita,consistent staffwith coststhe byuse the timeof resources, spent andeg other costsallocating property costs by their usage. | fe |
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pebakesielay [Performance] serviceWhere theor output charity to gives be provided, a grant with such conditions grants are for only its payment recognised beingin the a specific level SoFA once the of Yes__No_N/a
recipient of the grant has provided the specified service or output. iKalEa
Grants Where there are no conditions attaching to the grant that enables the donor charity to
payable without realistically avoid the commitment, a liability for the full funding obligation must be Yes __No_Nia
performance conditions nised 2 aEE
Redundancy cost The charity made no redundancy payments during the reporting period. Yes _No_ Nia
Kai Ea
Deferred income No material item of deferred income has been included in the accounts. Yes__No_ Nia
ac
Credtions The charity has creditors which are measured at settlement amounts less any trade Yes No Nia
“ean Earag
Provisions for liabilities Ameasuredliability isat measured onthe best estimate recognitionof the at amount its historical required costto andsettle thenthe subsequentlyobligation at the 7es__No__Nia
Basic financial instruments _ paragraphThe charity accounts10.7 FRS102 for basic SORP. financialSubsequent instruments measurement on initial recognition is as per paragraphs as per 11.17 Yice NoJ NzLi
to 11.19, FRS102 SORP. iv | - |e
2.4 ASSETS
byTangiblecharity fixed assets for use These are capitalised if they can be used for more than one year, and cost at least a
They are valued at cost wes__No_Na
EAKag
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody Yes __No__Nia
or legal rights. The amortisation rates and methods used are disclosed in note 9.5 HE
They are valued at cost. ves: INo_Nis
EAKa
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and Yes No Nia
maintainedrates and methodsprincipally for used astheir disclosedcontributionin noteto 9.6.1.4.knowledge and culture. The depreciation |Ed
Yes _No_ Nia
They are valued at cost. Lv |
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are Ei
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No WNia
end.measuredThe samereliablytreatment in which caseis appliedit is measuredto unlisted atinvestments cost less impairment.unless fair value cannot be Bg
investments held for resale or pending their sale and cash and cash equivalents with a Yes __No_ Nia
maturity date of less than 1 year are treated as current asset investments ai Ee
Stocks and work In progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net Yes _No_ Nia
realisable value. iiFiat f
Goods or services provided as part of a charitable activity are measured at net realisable value Yes No Nia
based on the service potential provided by items of stock. ii|v |
bacal progress is valued at cost less any foreseeable loss that is likely to occur on the Yes No Nia
Es ES 2)
Debtors sD e ttlementbtors (includi amou n gttradeafter any debtors trade anddisc l o au n sts receivable)or amount are advanced measuredby the on charity.initial recognitionSubsequena t ly, Yes No Nia
they are measured at the cash or other consideration expected to be received. | # ||
The charity has has investments which it holds for resale or pending their sale and cash and
Cicrent cash equivalents with a maturity date less than one year. These include cash on deposit and Yes No Nia
asset Investments cash equivalents with a maturity date of less than one year held for investment purposes rather v
than to meet short term cash commitments as they fall due.
Yes No Nia
They are valued at fair value except where they qualify as basic financial instruments. Ba
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ARNE
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Section C
Notes to the accounts
cont
## Note 3 Analysis of incoming resources
Incoming resources may be further analysed if this would help the reader of the accounts.
||Unrestricted
restricted
This year
Last year|
|---|---|
||Analysis
£
£
£
£|
|Donations
and
fundraising|[AS SOFA
es
es
ee
a
[. ———
(
EE
ee: ee
Total
Ear er|
|Fees|ASSOFA
ee
ee
ee ee
a|
||a|
||Vee
eee eee
ee, eee
Total
aS
SS|
|Government
Grants|[Comwall Council
ee
eS
BT)
CJR HMRC
1,963}
1,963
16,543
Cornwall Council -Education and Skills
1,000PY
1,000| i
REE
Ss
ee
Total
P23]
72105|
|Interest
receivable|AS SOFA
ee
es ee
|
—ss—‘(‘CTTC
a
(
a
rr
es
ee,
ee
**e**e
Total
Nia
S|
|School bags
[ASSOFA
es
ee
ee
anduniforms|__Ci‘;
a
[
ees
eei) EE:|e
Total
ae
eee||
|Milk and
lunches|AS SOFA
es
es ee
a
See
ee SE
Se
a|
||Total
PEReaeEe)|
CC17a (Excel)
7
27/04/2022
## Section C Notes to the accounts (cont)
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Note|4|Analysis|of resources|expended|
|Resources|expended|may be|further analysed|if this|would|help|the|reader|of the|accounts.|
|Unrestricted|_ restricted|This|year|Last year|
|Analysis|£|£|£|£|
|Wages,|172,912]|172,912|182,044|
|salaries,|Staff training,|welfare and|courses|1109]|1,109|3.457|
|pensions and|[EntertainingC8|
|NI|Pension|-|Employer|contribution|2,763||2,763|3,066|
|aa|eee|ee|ll|
|eaeeee See|ES|Symes|
|EE||ee|See:|es|
|Rent,rates|[Rentsd|15,000]|15,000|15,000|
|andinsurance|[Rates|C—“‘“C;S!OOOC*LSCOOC*‘“(‘(#“(C“CA|C“‘#CL;SCON#C#C#C#CéY;:CO”s*C‘“‘C‘#G24|
|Staff accommodation|6,000]|6,000|5,950|
|(area|ae|Pe|||||||
|a[eeeeae|ne|EE|(ET|||
|aee,eSSs|ee,ee)Sees|eee|
|Total:|i210, 808|[ sce SET Se|Se|SOG|rin|cial|aD|
|maintenanceRepairsand|[|C|leaning|AC7|
||Gardenmaintenance||CACO|1,428|
|7716]|7,716|4,879|
|a|2,422;|2,422|-|249|
|atee|
|SE;Re|ne|EL|
|eeeTotalOsee|eee|ee|e|eee|
|878|
|Light|and|heat|2,939]|2,939|2,872|
|[Logsandcoal|Cd|C(t,CTCC8BC‘C‘*CQS|
|ey|
|a|ee|ee|
|ea|eens |(ET RS ||
|arspee (Ee|(|
|ee|
|eS,Totall___|See|Stes|Se|ee ee|
|Saat|aea|
|Telephone|Postage,|stationery|and|printing|P50]|CO|394]|
|postage and __| Telephone and|internet|1853]|sid|1,853|1,086|
|stationery|RR||||||
|a|a|es|
|aEeS|||||
|eees|
|eS|||||SS|
|esTotally|ee EE|(ee|
|=|etUa|eo|San Soa|OST|eG|OU|
**----- End of picture text -----**
CC17a (Excel)
8
27/04/2022
|Section C|Notes to the accounts
cont|
|---|---|
|Note4|Analysis ofresources expended|
|Resources expended may be furtheranalysed ifthis would help the reader ofthe accounts.||
|Legaland
professional
fees|[Accountancy
|CHT
1,666
2,581
Bookkeeping andadmin
2,309di
2,309
Payroll
1,480)
1,480
1,509|
||a|
||es
es
eS S
Total[2c aeOohist
eg ie OBO
eae 8||
|Bankcharges
andinterest||Bankcharges
CC
C—“‘(‘RSCOC*é*C(#S;SAO:
(CCT CST
|_Creditcardcharges
7)
a
ee)
eS
a
|(
)(
a,
ey
|
a
|A
ee)
a|
||a|
||eC] Rieeteeen.| (Seine Re
11eS|
|Insurance|2553}
2,553
2,232|
||[Subscriptions—C—“‘“RSC
T8323]|
||Publicationee
| ean anaes
a|
||a|
||i
eee
a EERREEER ES,(SURRNNOREEEE (anERROUUNENS |(SEERA
| aa
7
|
aR (EU
|(I)|
|Sundries|[Sundries
753486)
Toys, books and equipment
2,912)
2,912
1,939
Childrensentertainment
ey)
1,028
pUniforms
(aR
prea
||
(||
|
cs
**|**
ee
**|**
ee(ee
(RR
rp ee (TT
ES
a
CO
QO
Total]
S90DPSOS
495]|
'
CC 17a (Excel)
9
27/04/2022
Section C
(cont)
## Notes to the accounts
## Note 5 Details of certain items of expenditure
## 5.1 Trustee expenses
Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).
|Numberoftrusteeswhowerepaidexpenses|p NONE] NONE|p NONE] NONE|
|---|---|---|
|5.2 Fees for examination or audit of the accounts|||
|Pleaseprovide details oftheamountpaidforanystatutoryexternal scrutinyofaccounts andother|||
|servicesprovidedbyyourindependentexaminerorauditor. Ifnothing|nothing waspaidplease enterNONEin the||
|appropriate box(es).|||
||£|E|
|Independent examiner’sorauditors'fees forreportingonthe
accounts|1,666||. ae
1,600|
|Otherfees (forexample: advice, consultancy, accountancy|||
|services)paidtotheindependentexaminerorauditor|None||
CC17a (Excel)
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27/04/2022
(cont)
## Section C
## Notes to the accounts
## Note 6 Paid employees Please complete this note if the charity has any employees.
## 6.1 Staff Costs
|||£|e|
|---|---|---|---|
|Gross wages, salaries and benefits in|kind|167,370|174,799|
|Employer’s National Insurance costs||5,542|7,245|
|Pension costs||2,763|3,066|
||Total staff costs|esee
175,675|ee
185,109|
|6.2Averagenumberoffull-timeequivalentemployees intheyear
.||Thisyear
Number|Lastyear
Number|
|employees work|staffBee
eee
eee
ee
esee
Total|||
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
## 6.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated. Brief details of the scheme Nest - Government Auto
Nest - Government Auto Enrolment pension scheme
The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end
**----- Start of picture text -----**
This year Last year
E £
ln Ra
a
**----- End of picture text -----**
CC17a (Excel)
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27/04/2022
cont)
## Section C
## Note7
## Grantmaking
## Notes to the accounts
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
## 7.1 Total value of grants
**----- Start of picture text -----**
rants to rants to
institutions individuals
Purpose for which grants made Total amount Total amount
eese es
Total [Essieesge ese |
**----- End of picture text -----**
## 7.2Grants made to institutions
My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.
Total grants to institutions Se aes
CC17a (Excel)
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## Section C
## Notes to the accounts
## cont
## Note8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets
## 8.1 Cost or valuation
||Freehold land}|Other land&|Plant,|Fixtures,
Payments on|Total|Total|
|---|---|---|---|---|---|---|
||& buildings|buildings||machineryand}|fittings and | accountand|||
||||motor|equipment | assets under|||
||||vehicles|construction|||
|Balancebrought
forward|£
| 3|£
78,054|E
26,000|£
£
104,794a|£|208,847|
|Transfers*
Balancecarried
forward|rs
Pe
78,054
25,745|||esl
105,639pers es
209,437|||
|8.2 Accumulated depreciation and impairment provisions|||||||
|Ratel_|||2% OT|25% Tt
COT
C‘C;C‘i*”S||||
|Balancebrought
forward
Depreciation charge=|
for year|a
=||7,049
1,561|13,000
6,436|T7414aa
5,511i||97,460
13,508|
|Balance carried||8,610|6,436|82,922||97,969|
|forward|||||||
|8.3 Net book value|||||||
|Broughtforward
Carriedforward|Bete See Someta
Rederen||71,004
69,443|13,000
19,309|Pieee
1)||111,387
111,469|
8.4 Revaluation If any fixed assets have been revalued please give details of the valuer and method of valuation
CC17a (Excel)
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27/04/2022
Notes to the accounts
cont
## Section C
## Note 9 Investment assets
## Please complete this note if the charity has any investment assets.
9.1 Fixed assets investments
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Carrying|(market) value|at beginning|of year|
|Add:|additions|to investments|at cost|
|Less:|disposals|at carrying|value|
|Add/(deduct):|net gain/(loss) on|revaluation|
|Carrying|(market) value|at end|of year|
**----- End of picture text -----**
**----- Start of picture text -----**
£
FT
fe
fl
i.
eerie
**----- End of picture text -----**
## Please provide below:
9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row Bo3.
9.3 A breakdown of the income from investments agreeing with SOFA.
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Analysis|of|investments|9.2|9.3|
|Market|value|at|Income|from|
|year end|investments|for the|
|year|
|£|£|
|Investments|listed|on|a|recognised|stock|exchange|or|held|in|common|
|investment|funds,|open|ended|investment|companies,|unit|trusts|or|other|
|collective|investment|schemes|
|Investments|in subsidiary or connected|undertakings and companies|a|
|Securities not listed on a recognised Stock Exchange|hn|i|
|Cash held as part of the investment portfolio|a) i|
|Total|fe|sca|es|eee|oe|||
**----- End of picture text -----**
## 9.4 Material investment holdings
If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.
**----- Start of picture text -----**
Market value at
ear end
Investment held a ae
en
aae TSE EEE
eePee
eeee
Totally
**----- End of picture text -----**
CC17a (Excel)
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cont
## Section C
## Notes to the accounts
## Note 10 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|Analyale|of dautars|Amounts|falling due|Amounts|falling due after|
|within|one|year|more|than|one|year|
|£|£|£|£|
|Trade debtors|10,271|114,035]|-||«||
|undertakings|
|Other debtors|a|ee|ee|
|Prepayments and accrued income|rr|rE|ee|eee|
|Totally|DEON:|ES|2|eee sea|
**----- End of picture text -----**
## Note 11 Creditors and accruals
Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|Amounts|falling|due|Amounts|falling|due|after|
|within|one|year|more|than|one|year|
|£|£|£|£|
|Loans|and|overdrafts|eeeee|eee|
|Trade creditors|Td a)|ee|
|undertakings|
|Other creditors|rr|ee|eee|eee|
|Accruals and|deferred|income|9,134|6,386|hl|laa|
|Tol|et,|ee|ee|
**----- End of picture text -----**
## 11.2 Security over assets
If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.
CC17a (Excel)
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27/04/2022
(cont)
## Section C
## Notes to the accounts
Note 12 Endowment and restricted income funds Please complete this section if the charity has any endowment or restricted income funds. 12.1 Funds held Please give a brief description of any of the following type of funds held by the charity: @ permanent endowment funds (PE); e expendable endowment funds (EE); and e _ restricted income funds, including special trusts, of the charity (R). e other funds . Fund Name TYPO PE, EE; Purpose and restrictions R or other
## 12.2 Movements of major funds
Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.
||||Fund|||||||und|
|---|---|---|---|---|---|---|---|---|---|---|
||||balances|||||||balances|
||||brought|Incoming||Resources|Resources|||Gains and|carried|
||||forward|resources|||expended|||Transfers|losses|forward|
|Fund|names||£|£||£||£|£|£|
|||LT|ais|ows||NEN||MENS|AIT|SAE|
12.3 Transfers between funds
Please give details of any transfers between funds. From Fund (Name To Fund (Name 12.4 Analysis of net assets between funds Unrestricted | Restricted Endowed Total funds funds funds Fixed £ £ £: £ assets a es ee Investments ssee es Net current assets es es es Creditors due in more than one year and provisions Total net assets SMa 5 ST Tae he | pe See ee)
CC 17a (Excel)
16
27/04/2022
cont
## Section C
## Notes to the accounts
## Note 13
## Transactions with related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.
## 13.1 Remuneration and benefits
Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.
|Nameof trusteeorrelated party|a
d
egal authority (eg order,
governing document)|Amounts paid or benefit value|
|---|---|---|
|a|||
## 13.2 Loans
Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.
**----- Start of picture text -----**
SaaaeaTame of trustee o . P
£ £
Due to trustees and
related parties
and related parties
**----- End of picture text -----**
## 13.3 Other transaction(s) with trustees or related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.
|Name ofthe trustee|Relationship to|Description of the|This year||
|---|---|---|---|---|
|orrelatedpa|chari|transaction(s|£|£|
CC17a (Excel)
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**----- Start of picture text -----**
Section C
**----- End of picture text -----**
Note 14
**----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
## Additional Disclosures
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
CC17a (Excel)
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27/04/2022
**----- Start of picture text -----**
2| CHARITY COMMISSION | Independent examiner's report on the
FOR ENGLAND AND WALES accounts
**----- End of picture text -----**
- Section A Independent Examiner’s Report
- Report to the trustees/ ; ; members of Wheelgate House Child Education and Development Centre On accounts for the year | 31/07/2021 Charity no | 1056855 ended (if any) | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/07/2021.
- Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- Independent The charity’s gross income exceeded £250,000 and | am qualified to
- examiner's statement undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales. | have completed my examination. | confirm that no material matters have come to my attention (etherthanthatdiselesed-below *) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or
- e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * Please delete the words in the brackets if they do not apply.
**----- Start of picture text -----**
Name: | Mr J H Anderson - Riley
**----- End of picture text -----**
Relevant professional | F.C.A qualification(s) or body (if any):
**----- Start of picture text -----**
IER
**----- End of picture text -----**
1
Oct 2018
**----- Start of picture text -----**
Address: | Trudgeon Halling, The Platt, Wadebridge, Cornwall, PL27 7AE
**----- End of picture text -----**
Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**----- Start of picture text -----**
Give here brief details of
any items that the
examiner wishes to
disclose.
**----- End of picture text -----**
IER
2
Oct 2018