## @}| CHARITY COMMISSION FOR ENGLAND AND WALES Trustees’ Annual Report for the period From 01/08/2022 Period start date To: 31/07/2023 Period end date Charity name: Wheelgate House Child Education and Development Centre Charity registration number: 1056855 **----- Start of picture text -----**
Objectives and Activities
Pf
Summary of the purposes of the ParaSRP1.17reference The central objective of the charity is to enhance the
charity as set out in its governing development and education of all children.
document
Summary of the main activities in Para 1.17and1.19 | 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:
pT
| Policyongrantmaking | PratapSRP reeronce POSSTCs
Policy on social investment including
| Contprog r ibutionam relatedmade investment by volunteers [ Paratse TC
a
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## Achievements and Performance **----- Start of picture text -----**
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |I| |Summary|of the main|achievements|a|The|nursery|continues|to|enjoy|a formidable| |of|sie|cai|Para|1.20| |the|charity,|identifying|the|reputation|in|the|area|and|there|remains|intense| |difference the charity's work has|competition|for places. Indeed, the waiting|list|is| |made to the circumstances of its|_|such|that there are bookings for school|places as far| |beneficiaries|and|any wider|benefits| |to society as a whole.|ahead|as 2028.| |In|this|financial|year|the|school,|took the|decision|to| |close|the|unit for very young|babies|allowing|a| |greater focus|upon|the|further|promotion|of our| |outdoor|learning|ethos. The youngest|age|for new| |starters|in|now|eighteen|months.| |The|staff tram|remains|strong|and|stable|with|all| |relevant|qualification|up to date|anda|collective| |commitment|to|work|towards|the|aims|of the| |curriculum.| |Much|time was|spent|during the summer|months| |preparing|for an|Ofsed|visit|and|developing|our| |“Learning|Walk”,|a|subject|in|which|the School| |manager|has|attended|numerous|training|sessions.| |Staff training|in|this area|has|also|been|completed.| |The|inspection|is|expected|to|occur|before|April| |2024.| |We|have|drawn|up|a|documents|for each|age group| |stating|the|school’s|intention|to ensure|a|strong,| |well|sequenced|curriculum.|This|is|implemented|in| |“Planning|In|The|Moment — Our|Pedagogy.”| |Safeguarding continues to occupancya|place|at the| |heart|of the|school|community and|both|the School| |manager and|her deputy are strong|leads|on|this| |important|subject,|having|refreshed|their| |qualifications|in|September|2022.|All|staff| |completed|their|paediatric|training|in|March|2023.| |We continue|to|be committed|to|staff wellbeing|by| |allowing|staff flexible|working|hours|and|time|off for| |family commitments|and|team-building|events.|The| |stability|of our team|and|the|continuity this| |provides|for the|children|remain|a|key factor|in|the| |school’s|ongoing success.| **----- End of picture text -----**
|Additional information (optional)| |---| |You may
choose to include further statements where relevant about:
Maienaeieapesttpetiet
[Etatfd
Performance offundraising activities
| Para 1.41| |Investment performance against
Para 1.41
wees[TC
a
ES| |Financial Review| |Review ofthe charity’s financial
positionattheendoftheperiod
|
sisi
Statementexplainingthe policyfor
Para 1.22
The policyon reserves isto maintain a minimum reserve
holding reserves statingwhythey are
of £5,000.
feernemenrers |e
|
[Amountofreservesheld
sfPaw@at@ |OSSC~—CSCSCSCSY
[Reasonsforholdingzeroreserves[Paet2@@
|
OOSC~SY
[Details
offundmaterialyindefict[Paetae[SCSCS~SCS
Explanation ofany uncertainties| |aboutthe charity continuing as a| |Additional information (optional)| |You may
choose to include further statements where relevant about:
The charity’s principal sources of
Jindstncuanganytnaasng
[Postar|
Investment policyand objectives| |includingany social investment policy
adopted
Para 1.46| |A description ofthe principal risks
ftergtecaiy
[ree|| ## Structure, Governance and Management || Descriptionofcharitystrusts:
|
|C“‘“CSSCOC#C(‘#NNNNNCCO
Typeofgoverningdocument
Para 1.25
Thecharity isgoverned bya constitution adopted on 19
tdeodeiemet tT
| rwaaag
onnvamatinaiepeniondl
Howisthecharityconstituted? |
(e.g unincorporated association, ClO)
Trustee selection methods including
Para 1.25
Recruitment oftrustees hasbeenachieved byword of
detailsofany constitutional
mouth. When a newtrustee is required,thecharity uses
provisions e.g. election to post or
existing personal networksto publicise the vacancy.
nameofanypersonorbodyentitled-Interes**t**edpersonsarethenrequired tosubmit
toappointoneormoretrustees
supporting statementsforconsideration bytheexisting
Ea
boardathe nextmeeting.| |---| |Additional information (optional)| |You may
choose to include further statements where relevant about:| |Policiesand proceduresadopted for
Para 1.51
The charity is managed byateam offive trustees, a staff| |the inductionand training oftrustees
memberand, on occasion, a parental representative.| |New trustees are provided with the Constitution, policy| |and proceduresandtheGoodTrusteeGuide. A full| |induction is carried outatthe nursery bythe Nursery| |PLA policies adopted inAugust 2010
The charity’sorganisational structure | Para1.51
andany widernetworkwithwhich elee
|Relationship with anyrelatedparties |Paraisi1 |Cid
a| ## Reference and Administrative details 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 ## Ge Names of the charity trustees who manage the charity **----- Start of picture text -----**
rst name omen ran | Srsaseg ttn | noName of tapes person (or body)
1} Mr Simon Michael | Secretary
Malloni
s[touseKing [Teaser [TCS
vesecue [| CdTSCC~*
gSherysuiman fT CU
**----- End of picture text -----**
Corporate trustees — names of the directors at the date the report was approved **----- Start of picture text -----**
[Directorname OT COC~—CSCSYT
De hesSCCmeee
Name of trustees holding title to property belonging to the charity
|BP Trusteename ssactedifnotforwholeyear«Dates ne Pe[|
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## Funds held as custodian trustees on behalf of others **----- Start of picture text -----**
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) **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Type|of|Name|Address| |adviser| |Bank|[HSC|=i|Bark Sweet|Newquay. TRIEG|SS*~*d| **----- End of picture text -----**
## Name of chief executive or names of senior staff members (Optional information) ## Exemptions from disclosure Reason for non-disclosure of;- details ## Other optional information ## Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity/s trustees : ## Fo! CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts ## Section A ## Independent Examiner’s Report Report to the trustees/ ; ; members of Wheelgate House Child Education and Development Centre On accounts for the year | 31/07/2023 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 31/07/2023. 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 (etherthan+that disclosed 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
Relevant professional | F.C.A
qualification(s) or body
(if any):
1 Oct 2018
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IER **----- Start of picture text -----**
Address: | Trudgeon Halling, The Platt, Wadebridge, Cornwall, PL27 7AE
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Section B Disclosure
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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 **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |ib|)|Wheelgate House Child Education and|[Charity|No| |“VARA|GARI|COMSSIN| |~|Fon ecLiND AND WES| |Start date|01/08/2022|date|31/07/2023| |Section|A|Statement|of|financial|activities| |Restricted| |Descriptions|by|natural|@|Unrestricted|income|Endowment|Total|this|Total|last| |category|3|funds|funds|funds|year|year| |£|£|£|£|z| |Incoming|resources|(Note|3)|F01|FO2|F03|F04|FO5| |Fees|||252,346;|=|||SCS|252,346|276,050)| |Interest|receivable|ss|ee|eeye| |Other operating income - funding|ee|ee| |Government|Grants|200| |Total incoming resources|soi||253,960]|=|-|||———-|_~—{|253,960|[|278,745 || |Resources|expended|(Notes|4-7)| |Wages, salaries, pensions and NI|||193,031||=|OT|-|SCTS|193,031 ||189,582||| |Rent and rates|||34934,|TC -|CT84,934 [28,167||| |Repairs and maintenance|||12673{|=|||SCS|12,673]|17,867||| |Light and heat|||38405]|-|TC|CT|84057|3,054 || |Telephone postage and stationery|||2272t|||-|T2721|3,382| |Legal and professional fees|||3697]|-|TCU|C8697]|4,942 || |Bank charges and interest|<0|ee|ee|| -| |Insurance|||2058}|TC|CT|2058]|2,405 || |Food|||8512]|-|TC|C8512|9,952 || |Motor|||3731{|TC -|CT8731]|3,340]| |Sundries|||8108}|TC|C8108]|4,737]| |Advertising|Es|ee|ee||;|es| |Total resources expended|soz|__276,575]|—-|||=|||276,575|281,081 || |before|transfers|$03|=|22,0191|=|2,336| |Gross transfers between|funds|sos||||-|f|-|e| |before|other recognised| |gainsilosses)|so5||-|22,615|-|22,615||-|2,336| |Other recognised|gains/(losses)| |assetsGains andfor the lossescharity's on revaluationown|use|of fixed|S06a|©—lCl| |Gains andlosses oninvestmentassets|so7{|ss|-{|ef|fe| |Total|Net|movement in funds|sos|-_|22,615||=||]|=f-|22,615 |-|2,36||| |funds|brought forward|soo}|295.405;|-|||295,405]|297,741||| |Total funds|carried forward|sio||272,790]|—-|{||=|—f|272,790]|295,405||| **----- End of picture text -----**
CC 17a (Excel) 1 09/02/2024 ## Section B ## Balance sheet **----- Start of picture text -----**
2
S Total this year Total last year
£ £
F01 FO2
Tangible assets (Note 8) B01 90,417 102,177
a a
Investments (Note 9) i ee
Total fixed assets 801 [~~ __ UAT] [102,177]
Current assets
Stock and work in progress a ee
Debtors (Note 10) BO6 7,194 8,518
(Short term) investments a ne
Cash at bank and in hand pos [185,065 194,931
Total currentassets 809 [192,259) 203,449
yearCreditors: amounts(Note 11) falling due within one B10 el9,886 ae10,222
Net current assets/(liabilities) 811 [Weary 193,001 |
Total assets less current liabilities 312
Creditors: amounts falling due after one year
(Note 11) B13
Provisions for liabilities and charges B44 |e
Funds of the Charity
UnrestrictedDesignated fundsfunds B16By |CC272,790} 295,405| |
Total unrestricted funds 272,790/ —-295,405]
Restricted income funds (Note 12) Be [ti
Endowment funds (Note 12) eo [=Cid
Total funds ez
Signed by one or two trustees on behalf of all the
trustees
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CC17a (Excel) 2 09/02/2024 **----- Start of picture text -----**
Section C
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Notes to the accounts
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Note 1 Basis of preparation This section should be completed by all charities . 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: **----- Start of picture text -----**
|
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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
<¢ anwar 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. ## * -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. **----- Start of picture text -----**
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.
Yes™ ae
Please disclose:
i) the nature of the change in accounting policy; Ld
ij) the reasons why applying the new accounting policy| i(‘“‘s;O™O™S™S™S™;™;~;~;~;~;”;”;”;”;C*S=
iii) the amount of the adjustment foreachlineaffected |—“‘“‘C:*™S*S*™*™C™C*@Y
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* A
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Please disclose:
i) the nature of any changes; aeee
ii) the effect ofthe change onincomeandexpenseor |—“‘“C;CSCSOCOC;*;*#*#*C*C(‘*S
iii) where practicable, the effectofthe changeinoneor| ————“‘“‘“‘“;WOU Cd
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* +.
Please disclose:
i)ii) thefor nature each prior of theperiodpriorpresentedintheperiod error; accounts,the |Ycpr—“‘“‘“(C*‘“*™CCCC‘*d|
earliest(iii) the amountprior period of the correctionpresented in at thethe accounts. beginning of the |
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CC17a (Excel) 3 09/02/2024 **----- Start of picture text -----**
Section C Notes to the accounts cont)
Note 2 Accounting policies
This standard list ofaccounting 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;
: it is more likely than not that the trustees will receive the resources; and Yes No Nia
« the monetary value can be measured with sufficient reliability.
Offsetting requiredThere has or been permitted no offsettingby the FRSof assets102 SORP and liabilities, or FRS or102. income and expenses, unless Yes pf.__No__Nia|
Grants and donations Grants and donations are only included in the SoFA when the general income recognition jv i. fet
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). v7:
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been Yes__No__Nia
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 charity v
or have been met.
Government grants TheGift Aid charityreceivabl has r e ceivedis included governmentin income grants when in thethere reportingis a valid perioddeclaration from the donor. fartes__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.
Co! lincome and This is only included in the SoFA once the charity has provided the related goods or Yes No Nia
performance ri 9 services or met the performance related conditions. |» ||
Deneiid Geada Donated goods are measured at fair value (the amount for which the asset could be es__No_Nia
g exchanged) unless impractical to do so. BMG
The cost of any stock of goods donated for distribution to beneficiaries 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 ¥
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 v
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
Giftsand included in the SoFA as incoming resources when receivable. fy| v |
Donated when inreceivable kind for use by the charity are included in the SoFA as income from donations camYes Noam KalNia
facilities services and theDonated gift to services the charity and provided facilities the are value included of the in gift the can SOFA be when measured receivedreliably. at the value of Yesa esNo Nia|
Donated services and facilities that are consumed immediately are recognised as income Yes__No_ Nia
thewithSOFA. an equivalent amount recognised as an expense under the appropriate heading in v
Support costs The charity has incurred expenditure on support costs. a acm Kal
Volunteer hel The value of any voluntary help received Is not included in the accounts but is described Yes No Nia
J in the trustees’ annual report.
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can Yes No Nia
royalties and dividends be measured reliably. CYI-T-]
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations and Yes No Nia
subscriptions Legacies. a 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. KaEa
aaaali criteriainInsurance claims are onlythe SOFA. are met (5.10 to 5.12 included FRS102 in the SORP) SoFA and when are the included generalas income an item of other recognition income Yes No Niar
Investment This includes any realised or unrealised gains or losses on the sale of investments and es__No_ Nis
gains and losses year.any gain or loss resulting from revaluing investments to market value at the end of the Gira
2.3 EXPENDITURE AND LIABILITIES
Liability recognition — .
Liabilities are recognised where it is more likely than not that there is a legal or Yes No Nia
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
= ance and support SupportGovernance costs costs have been comprise allocated all costs between involving public governance accountability costs and other of the suppor chari t y. and its Yes No _ Nia
compliance with regulation and good practice. EzEz
Support costs include central functions and have been allocated to activity cost categories Yes No Nia
‘on a basis consistent with the use of resources, eg allocating property costs by floor
areas, or per capita, staff costs by the time spent and other costs by their usage. | |Gd
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Grants [With][ Performance] serviceWhere the or output charity to gives be provided, a grant with conditions such grants are for only its payment recognised beingin the a specific SOFA once level the of wes__No!_ Na
recipient of the grant has provided the specified service or output. | «|P|
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 recognised
Redundancy cost The charity made no redundancy payments during the reporting period. Yes No Nia
ea Ea
Deferred Income No material item of deferred income has been included in the accounts. Yes _No_Nia
rat
Creditors The charity has creditors which are measured at settlement amounts less any trade Yes No Nia
di“a EKG
Provisions for liabilities Ameasuredliability is at measured the best estimate on recognition of the amountat its historical required costto settle and then the subsequently obligation at the Yes__No__NiaNI
nae AEG
Basic financial instruments The10.7 charity FRS102 accounts SORP. forSubsequent basic financial measurement instrumentsis as on initialper paragraphs recognition11.17 as perto paragraph11.19, Yes No NiLi
FRS102 SORP. eTG
2.4 ASSETS
Tangible fixed assets for use These are capitalisedif they can be used for more than one year, and cost at least
by charity
The: ued at cost Ese. Bo NS
y are val al a Li
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
They Yes No Nia
are valued at cost. Ea Ea
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 usedfor astheir disclosedcontributionin noteto 9.6.1.4. knowledge and culture. The depreciation Ga|< |
Yes No Nia
They are valued at cost. | | ||
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No Nia
end.measuredThe same reliablytreatment in which caseis applied it is measuredto unlisted atinvestments cost less impairment.unless fair value cannot be «|«|
Investments held for resale or pending their sale and cash and cash equivalents with a Yes__No_WNia
maturity date of less than 1 year are treated as current asset investments fv |fy |
s—and iv progress! Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net Yes No Nia
Goods or services provided as part of a charitable activity are measured at net realisable value Yes No WNia
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes___No_N/a
Eq ca
Debtors settlementDebtors (including amount tradeafter any debtorstrade anddiscounts loans receivable)or amount are advanced measured by the on initialcharity. recognitionSubsequently, at Yes No Nia
they are measured at the cash or other consideration expected to be received. vt ~ |v]
The charity has has investments which it holds for resale or pending their sale and cash and cash
Current t investments equivalentsequivalents with with a a maturity maturity date date of less less than than one one year. year These hekd for include investment cash on purposes deposit and rather cash than to Yes No WNiav
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.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
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Section C Notes to the accounts (cont) |Incomingresourcesmaybe furtheranalysed ifthis wouldhelp thereaderoftheaccounts.|Incomingresourcesmaybe furtheranalysed ifthis wouldhelp thereaderoftheaccounts.| |---|---| ||Unrestricted
restricted
Thisyear
Lastyear| ||Analysis
£
£
£
£| |Donations
and
fundraising
Fees|[ASSOFA
BE Gee Ee Se
a
|es
SS easSere mee
Total
Tas
ASSOFA
ee
**e**s
ee
Se
RS
elSR,
a
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es
es ee
Total
ey
ee
“he| |Government
Grants|[CornwallCouncil - Educationand Skills
a
ee
ee eee)
Cubertand CrantockCommunityBenefitTrust
[|
[|
|
J
2650]
ee
ee
**e**e
ee ea
cencle el
Total
Sa:| |Interest|[ASSOFA
a| |receivable|[oC
**a**a
Total
Dit Pe| |Schoolbags
[ASSOFA
eee
ee
ee
ee
anduniforms{|a
Ene
MO
ES| ,
Total
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lunchesa|ASSOFA
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ee
ee
a
a
GO
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eee|e
ee**e**,ee**e**,
Total
ar
e| CC 17a (Excel) 6 09/02/2024 Section C Notes to the accounts cont) ## Note 4 Analysis of resources expended **----- Start of picture text -----**
Unrestricted restricted This year Last year
Analysis £ £ £ £
Wages, salaries, 187,375] 187,375 184,529
pensions and NI | PensionStaff training,- Employerwelfare contribution and courses | 2208,3,448, [T2208]] |8,448) 1,9823,071
Sg eieeeees Sommer Fees eer eee,
re
Total eree er ee193,031 Le189,582
Rent,ratesand|Rent —C—“‘“C;SC‘* 24,000]sd 24,000 21,000
Insurance [Rates Cid [C“‘séMOC™C*C“‘éCSCO#C#C‘éZ4UC—COsC*C*‘C*C‘éSGT7]
a|Staffaccommodation —s———™C™—~—“—;‘*dL:SC*é‘“CNCC#Z?;«200@'eBa)
Total ST 9S4f [T9428,] 167)
Repairsand {Cleaning C*dEC(SSC‘ 1,468
maintenance |Gardenmaintenance ss Cs| C4 OZTCSTSS 302]
Repair and maintenance 7,537] —s| ss
[Write82 off s7,57/ 8,990
e a eeee etc
i Total] 12,67377STT7867]
Light and heat 2,975] 2,975] 2,626
[Logsandcoal — C‘idEC(;SSCSC*“‘ésQ@#SCONOOC*dCL:CONWSC‘(’SN;(NSSC#NQY’™COW™C*C‘“‘CSC‘#S2@#i
eeTotalL [3,405)] es eee esS405] ee5054
Telephone _| Postage, stationery and printing a -Y | :”| 1)
postage and | Telephone and internet ad 2,178 3,063
Total aaa Zara]3,362
Legal and ie] 4,794 1767
professional fees| Bookkeeping and admin a)
Payroll 1,470] ee 1,470
Total] ea
Bankcharges |Bankcharges :C—“‘aUSOCOC*“‘(‘é@#SCO*C*“‘(‘#SUCSCCSOCOC‘C(‘“N#(’CSNS$C#ONZYNWC‘CST’SCCOC#‘#‘Y
andinterest |Credit card charges |a a:
a
| RS] LT Sa:Ca}
Insurance [insuranceC“‘CSNCOCSCOOCOC#OO”OOOOOCSCO*C*éC5SO]~SC*~*~*«i«AD
Beep[Subscriptions8Dae nine Ree (ee Ee82CSC~*«é|e
SeTotall_ EN Se ee
2,058] 8] 208
Sundries [Sundries CCC STCC“‘CSCCOWSC“‘#SN(S’N#SNC#NC*‘CO#COQOO‘
SSChildrensToys, booksentertainment and equipment Po2744peeee 744 4503]
en ee ee ee es
Total] 9, 106ftS08F 47)
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CC 17a (Excel) 5 7 09/02/2024 Section C Notes to the accounts cont ## 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| |---|---|---| |5.2 Fees for examination or audit ofthe accounts||| |Please provide details oftheamountpaidforanystatutory externalscrutinyofaccountsandother||| |Independent examiner's or auditors’ fees for reporting on the|ee
ee|| |accounts|1,794|1,751| |Otherfees (forexample: advice, consultancy, accountancy||| |services)paidtotheindependentexaminerorauditor||| i CC17a (Excel) 8 09/02/2024 Section C Notes to the accounts cont Note 6 Paid employees 6.1 Staff Costs **----- Start of picture text -----**
£ £
Gross wages, salaries and benefits in kind 181,876 178,654
Employer’s National Insurance costs | «5499 | 5,874
Pension costs 3,448 3,071
190,823 187,600
6.2 Average number of full-time equivalent employees in the year Nuinisar Nutabne
employees work staff
eeeeee eee
esee
ee
Total
**----- End of picture text -----**
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 workplace pension scheme **----- Start of picture text -----**
£ £
The costs of the scheme to the charity for the year 3,446 3,071
The amount of any contributions outstanding at the year end a
The amount of any contributions prepaid at the year end a
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CC17a (Excel) 9 09/02/2024 Section C cont ## Notes to the accounts ## Note7 Grantmaking ## 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| |eeeee|ee|es| |||ee Se| **----- End of picture text -----**
## 7.2Grants made to institutions My charity has made grants to particular institutions that are material in the context of | ves | 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 Lapeer etal | CC 17a (Excel) 10 09/02/2024 ## Section C Notes to the accounts cont ## Note8 Tangible fixed assets **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |8.1|Cost|or|valuation| |Freehold|land ||Other|land|&|Plant,|Fixtures,|Payments|on|Total| |&|buildings|buildings||machinery and]|fittings and|||account and| |motor vehicles}|equipment|||assets|under| |construction| |£|£|£|£|£|£| |forwardBalance brought|an|80,244|25,745|104,750|P||210,739| |Transfers|*|rs a|ss|ee|ee| |forwardBalance carried|eter|80,244|25,745|104,949 ee|teas|210,938| |8.2 Accumulated|depreciation|and|impairment|provisions| |Ratel|||2%|25%|||15%-33%|[|| |forwardBalance brought|i|a|12,873|85,349|P||108,562| |forDepreciationyear|charge|i|||1,709 ||Bae|3,814|aa|11,959| |Balance|carried|12,049|89,163|120,522| |forward| |8.3|Net|book|value| |Brought forward|NeeR|SS|S|69,904|12,872|jo|Sees|102,177| |Carried forward|Keepy|ivan|68,195|6,436|(co eae|90,417| |8.4|Revaluation| |If any fixed assets|have been|revalued please give|details|of the|valuer and method of valuation| **----- End of picture text -----**
CC17a (Excel) 11 09/02/2024 Notes to the accounts cont Note 9 Investment assets ## Section C 9.1 Fixed assets investments 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 **----- Start of picture text -----**
£
Fe
fe
fe
fF
Penn a |
**----- End of picture text -----**
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|hi| |Securities not listed on a recognised Stock Exchange|lt| |Cash held as part of the investment|portfolio|hn|ma)| |Sy|ee eae| **----- 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 -----**
|||| |---|---|---| |Investment held|mz|aa| |a| |aee| |a| |ee| |mia||| **----- End of picture text -----**
CC17a (Excel) 12 09/02/2024 (cont) ## Section C ## Notes to the accounts ## Note 10 Debtors and prepayments ## Analysis of debtors **----- Start of picture text -----**
Amounts falling due | Amounts falling due after
within one year more than one year
£ £ £ £
7,194aa es ee
ee
es ee es ee
ee es es
**----- End of picture text -----**
Trade debtors 7,194aa es ee Amountsundertakings due from subsidiary and associated ee Other debtors es ee es ee Prepayments and accrued income ee es es ## Note 11 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors |11.1 Analysis of creditorscreditors|| |---|---| ||Amounts falling due
Amounts falling due after| ||within one
year
more than one
year| ||£
£
£
£| |Loansand overdrafts
Tradecreditors
Amountsduetosubsidiaryandassociated
undertakings
Othercreditors
Accrualsand deferred income
I|eee
eee
Ey)
ee”)
es
ae
2303;
t.949]
|
|
7,452
7,431i
Lia| ## 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) 13 09/02/2024 Section C (cont) ## Notes to the accounts ## Note 12 Endowment and restricted income funds ## 12.1 Funds held Please give a brief description of any of the following type of funds held by the charity: e permanent endowment funds (PE); e expendable endowment funds (EE); and e _ restricted income funds, including special trusts, of the charity (R). e _ other funds . Type PE, EE, - ## 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. **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |und|und| |balances|balances| |brought|Incoming|Resources|Gains and|carried| |forward|resources|expended|||Transfers|losses|forward| |Fund|names|£|£|£|£|£|£| |TAs|ape|||__~|[ee alae|ep|een| **----- End of picture text -----**
## 12.3 Transfers between funds Please give details of any transfers between funds. From Fund (Name To Fund (Name |[Reason] | Amount | ## 12.4 Analysis of net assets between funds **----- Start of picture text -----**
Fixed assets
Investments
CreditorsNet currentdue assetsin more
than one year and
provisions
Total net assets
**----- End of picture text -----**
**----- Start of picture text -----**
Unrestricted | Restricted | Endowed Total
funds funds funds
£ £ £ £
es es es
ee ee ee ee) eee)
es ee ee
TN) Ce Pee a
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CC17a (Excel) 14 09/02/2024 Section C Notes to the accounts (cont) ## Note 13 Transactions with related parties ## 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. **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Amounts|paid|or|benefit value| |Legel|authority|feu-order| |Name|of trustee|or related|party|governing document)| |£|£| **----- End of picture text -----**
## 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 -----**
||||| |---|---|---|---| |Name|of trustee or|Smpanowing| |£|£| |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. **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |Name|of the|trustee|Relationship|to|Description|of the| |or related|pa|chari|transaction(s|£|£| **----- End of picture text -----**
CC17a (Excel) 15 09/02/2024 ## Section C ## Notes to the accounts **----- Start of picture text -----**
(cont)
**----- End of picture text -----**
Note 14 Additional Disclosures CC17a (Excel) 16 09/02/2024