## **Trustees’ Annual Report for the period**
**From 01/09/2019 Period start date To 31/07/2020 Period end date**
## **Charity name: Ducklings Preschool Learning Centre**
## **Charity registration number: 1064036**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The purpose of the charity is to enhance**
**the development and education of**
**children under school age.**|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**Care and Education of Pre-school**
**children, while offering flexible childcare**
**for parents who wish to work/train or**
**want their children to mix with others.**|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The trustees have had regard to the**
**guidance issued by the Charity**
**Commission on public benefit.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
SORP reference **N/a** Para 1.38 Policy on grant making **N/a** Para 1.38 Policy on social investment including program related investment **N/a** Para 1.38 Contribution made by volunteers **N/a** Other
## **Achievements and Performance**
SORP reference **The charity provides full day oe sessional care full time all year in a purpose built early years centre. We care for** Summary of the main Para 1.20 achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|Achievements against
objectives set|Para 1.41|**n/a**|
|Performance of fundraising
activities against objectives
set|Para 1.41|**n/a**|
|Investment performance
against objectives|Para 1.41|**n/a**|
|Other||**n/a**|
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**The charity suffered from the effects of**
**Covid 19 resulting in a deficit for the year**
**of £12,659**|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The reserves policy is to have two**
**month’s salary costs.**|
|Amount of reserves held|Para 1.22|**£2,252**|
|Reasons for holding zero
reserves|Para 1.22|**N/a**|
|Details of fund materially in
deficit|Para 1.24|**N/A**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**There are no uncertainties about the**
**charity continuing as a going concern.**|
|**Additional information (optional)**
You may choose to include further statements|**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|**Government childcare grants and fees**
**from parents**|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**N/A**|
|A description of the principal
risks facing the charity|Para 1.46||
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Association**|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Elected**|
**Additional information (optional)** You may choose to include further statements where relevant about:
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
||||
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51||
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any related
parties|Para 1.51||
|Other|||
## **Reference and Administrative details**
**----- Start of picture text -----**
-
Charity name Ducklings Pre school Learning Centre
Other name the charity uses
Registered charity number 1064036
Charity’s principal address St Margaret’s Primary School, Town Street, Horsforth, Leeds
LS18 5BL
**----- End of picture text -----**
**Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Elaine Lane Chair
2 Nancy Audsley Secretary
3 Elizabeth Hall Treasurer
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
– Corporate trustees names of the directors at the date the report was approved
## **Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
## **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**
**Signature(s) Full name(s)** Nancy Audsley **Position (eg Secretary,** Secretary **Chair, etc) Date** 28.9.2020
||Charity No
(if any)
Period start date
**1.8.2019**
**To**
Period end
date
Ducklings Preschool Learning Centre
Annual accounts for the period|Charity No
(if any)
Period start date
**1.8.2019**
**To**
Period end
date
Ducklings Preschool Learning Centre
Annual accounts for the period|1064036
31.7.2020|
|---|---|---|---|
|**Section A**|**Statement of financial activities**|||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
7
-
-
260,679
4,003
-
-
-
-
5
-
-
-
-
-
-
-|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
||||7
204
264,682
303,834
-
-
5
11
-
-
-|
|||260,691
4,003
-|264,694
304,049|
|||-
-
-
273,350
4,003
-
-
-
-
-
-
-||
||||-
-
277,353
329,621
-
-
-
-|
|||273,350
4,003
-|277,353
329,621|
|||||
|||12,659
-
-
-|12,659
-
25,572
-|
|||-
-
-|-
-|
|||12,659
-
-
-|12,659
-
25,572
-|
|||-
-
-
-
-
-
-
-
-
-
-|-
38,497
-
-|
|||||
||||-
-
-
-|
|||12,659
-
-
-|12,659
-
12,925|
|||14,911
-
-||
||||14,911
1,986|
|||2,252
-
-|2,252
14,911|
|||||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
377
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
377
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
502
-
-|
|||377|-|-
377|502|
|||-
-
-
1,858|-
-
-
-|-
-
- -
-
-
-
1,858||
||||||-
6,285
-
12,332|
|||1,858|-|-
1,858|18,617|
||||||4,208|
|||5,687|-|- 5,687||
|||||||
|||- 3,829|-|- - 3,829|14,409|
|||||||
|||- 3,452|-|**-**- 3,452|14,911|
||||||-|
|||-
-|-
-|- -
-
-||
|||||||
|||- 3,452|-|-
3,452
-|14,911|
|||-
2,252|-|-
-
- 2,252
-||
||||||-
14,911|
|||2,252|-|-
2,252|14,911|
|||Signature||Nancy Audsley
Print Name|Date of
approval
dd/mm/yyyy
28.9.2020|
CC17a (Excel)
29/09/2020
2
## **Section C Notes to the accounts**
## 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:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* 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
- • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • 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:**_
|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.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;|**_n/a_**
**_n/a_**
**_n/a_**
|
|---|---|
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of any changes; n/a
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and n/a
(iii) where practicable, the effect of the change in one or n/a
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each pri_**
**_amount of the c_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior pe_**||* -Tick as appropriate|
|---|---|---|
||**_:_**
**_the prior_**
**_or period_**
**_orrection_**
**_of the co_**
**_riod pres_**|n/a
n/a
**_n/a_**
**_period error;_**
**_presented in the accounts, the_**
**_for each account line item_**
**_rrection at the beginning of the_**
**_ented in the accounts._**|
CC17a (Excel)
29/09/2020
3
## **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 ACCEPTED ACCOUNTING PRACTICE**
**----- Start of picture text -----**
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
**----- End of picture text -----**
CC17a (Excel)
29/09/2020
4
## **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._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
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 services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
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
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
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
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
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
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
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**Investment gains and**
**losses**
**Settlement of insurance**
**claims**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|||Yes
Yes|No
No|N/a
N/a
|
|---|---|---|---|---|---|---|
|**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|N/a|
||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.||||||
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.|||Yes
|No|N/a|
||Support costs include central functions and have been allocated to activity cost
categories 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.|||Yes|No
|N/a|
|**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.|||Yes
Yes
Yes
Yes
|No
No
No
No|N/a
N/a
N/a
N/a|
|**Creditors**
**Provisions for liabilities**|The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date|||Yes
Yes
|No
No|N/a
N/a|
|**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least||£500|Yes
Yes
|No
No|N/a
N/a|
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have
The depreciation rates and methods used are disclosed in note 9.2.|||Yes|No|N/a|
||physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5||||||
|||||Yes|No|N/a|
||They are valued at cost.||||||
|**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
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.|||Yes|No
|N/a|
|||||Yes|No|N/a|
||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|N/a|
||end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.||||||
||Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments|||Yes|No|N/a
|
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net|||Yes|No|N/a|
|**progress**|realisable value.||||||
||Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|||Yes|No|N/a
|
|||||Yes|No|N/a|
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||||||
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|||Yes
|No|N/a|
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 7 - - 7 204
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 7 - - 7 204
Charitable Fees
activities: 60,988 - - 60,988 79,387
Nursery Education Grant 158,926 - - 158,926 211,896
Deprivation Uplift 3,227 - - 3,227 4,536
Incusion Grant 4,003 4,003 6,792
Early years pupil Premium 862 862 223
CJRS 34,912 34,912
Other Grants 1,764 - 1,764 1,000
Total 260,679 4,003 - 264,682 303,834
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - -
Total - - - - -
Income from Interest income 5 - - 5 11
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 5 - - 5 11
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 260,691 4,003 - 264,694 304,049
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Outdoor activity Grant £1,000, Inclusion Grant £6792
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
**----- End of picture text -----**
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**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
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**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Other**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
158,928
3,227
4,003
Milk
1,684
CJRS
34,912
862
**Total**
203,616
**Last year**
**£**
211,896
4,536
6,792
223
**Total** 223,447
**This year**
**This year**
**Description**
**Last year**
**Last year**
Nursery Education Grant
Deprivation Uplift
Inclusion Grnat
Early Years Pupil Premium
Nursery Education Grant
Deprivation Uplift
Inclusion Grnat
Early Years Pupils Premiom
**Description**|
|---|---|
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Wages and salaries 181,112 4,003 - 185,115 226,163 6,792 - 232,955
Equipment and materials 4,925 - 4,925 9,349 1,000 - 10,349
Food
9,107 - - 9,107 21,646 - - 21,646
Rent and Insurance
13,100 13,100 1,495 1,495
General Admin
14,612 14,612 19,211 19,211
Governance Costs 50,494 - - 50,494 43,965 - - 43,965
Total expenditure on charitable
activities 273,350 4,003 - 277,353 321,829 7,792 - 329,621
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 273,350 4,003 - 277,353 321,829 7,792 - 329,621
**----- End of picture text -----**
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## **Other information:**
**Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**
Write back of provison for rent|**This year**
**Last year**
**£**
**£**
- 38,497
- -
- -
- -
- -|
|---|---|
||- 38,497|
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## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
930 930
- -
- -
- -|
|---|---|
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## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
213,655 252,045
15,887 20,786
4,012 4,089
- -|
|---|---|
||233,554 276,920|
|||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**TRUE**
|**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**
**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
43,794 39,016
**Number of employees**|
|---|---|
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|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
- -
10 11
1 1
- -|
|---|---|---|
|||11 12|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
**14.1 Cost or valuation**
|**14.1 Cost or valuation**|||||||||
|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**||
|At the beginning of the year|||-|-|-|4,131|4,131||
|Additions|||-|-|-|-||-|
|Revaluations|||-|-|-|-||-|
|Disposals|||-|-|-|-||-|
|Transfers *|||-|-|-|-||-|
|At end of the year|||-|-|-|4,131|4,131||
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL or RB|SL or RB|SL or RB||
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-|-|3,629|3,629||
|Disposals|||-|-|-|||-|
|Depreciation|||-|-|-|125||125|
|Impairment|||-|-|-|-||-|
|Transfers*|||-|-|-|-||-|
|At end of the year|||-|-|-|3,754|3,754||
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year||-|-|-|502||502|
|Net book value at the end of the year|||-|-|-|377||377|
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## **14.4 Impairment**
**----- Start of picture text -----**
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of - -
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible - -
fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
**----- End of picture text -----**
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
704.0 1,285.0
5,000.0 5,000.0
5,704.0 6,285.0
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
**Trade debtors Prepayments and accrued income Other debtors**
|**Total**|**This year**
**Last year**
**£**
**£**|
|---|---|
|||
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
1,860 930
3,827 3,278 - -
- - - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||5,687
4,208
- -|
## **20.2 Deferred income**
|**20.2 Deferred income**||
|---|---|
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
||- -|
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|
**This year**
**This year**
**period**|**This year**
**Last year**
**£**
**£**
- 38,497
-
-
-
-
- - 38,497|
|---|---|---|
|||-
-|
|||**Last year**
**Last year**|
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**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
1,858 12,332
- -|
||1,858 12,332|
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Incusion Funding R One to One care - 4,003 - 4,003 - - -
Other funds UR Childcare 14,911 264,694 - 277,353 - - 2,252
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 14,911 268,697 - 281,356 - - 2,252
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Inclusion Funding R One to One Care - 6,792 - 6,792 - - -
Seedlings Trust R Outdoor Play 1,000 - 1,000 - - -
Other Funds UR Childcare 1,986 304,049 - 329,621 - - - 23,586
Released provison for rent UR Rent provison - - 38,497 - - 38,497
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 1,986 311,841 - 298,916 - - 14,911
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
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## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**This year**|**This year**|**This year**|**This year**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**||||**period**|**(True**|**or False)**|||||**_FALSE_**||
||||||||||||||
|||||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**|||**Balance at**
**period end**||**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
|||||||||||||**period**|
|||||**£**|||**£**||**£**|||**£**|
|**Linda Northfield**|**Manager**|**Loan**|||**5000**|||**5000**|||||
||||||||||||||
||||||||||||||
||||||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
Letter signed by Trustees
_**For any related party, please provide details of any guarantees given or received.**_
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## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**
**Relationship**
**to charity**
**Description of the**
**transaction(s)**
**Linda Northfield**
**Manager**
**Loan**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in_**
**_settlement._**|**Amount**
**Balance at**
**period end**
**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**£**
**£**
**5000**
**5000**
Letter signed by Trustees
**Provision for bad debts**
**at period end**
**£**|
|---|---|
_**For any related party, please provide details of any guarantees given or received.**_
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**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**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.**
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## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name **members of**
Ducklings Preschool Learning Centre
**On accounts for the year** 31.7.20 **Charity no** 1064036 **ended (if any) Set out on pages** 1-11 (remember to include the page numbers of additional sheets)
**Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 43 of the 1993 Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act, and
- to state whether particular matters have come to my attention.
- **Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity 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 the 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** In connection with my examination, no matter has come to my attention **statement** other than that disclosed below
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 41 of the 1993 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act
- have not been met ; or
2. to which, in my opinion, attention should be drawn 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._
**Signed: Name:** Rachel E Rothwell **Relevant professional** ACA **qualification(s) or body (if any):**
**Date:** 28/9/2020
**Address:** 4 Hall Close, Bramhope, Leeds LS16 9JQ
1
**April 2009**
**IER**
**Section B Disclosure**
2
**April 2009**
**IER**
**Give here brief details of any items that the examiner wishes to disclose** .
3
**April 2009**
**IER**