2021-07-31-accounts - Ducklings Pre-School Learning Centre

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			SORP reference
Summary ofthe purposes		of	Para 1.17	To enhance the development &
the charity as set out overnin document	in its			education ofchildren under school age
Summary ofthe main activities in relation to those			Para 1.17and 1.19	Care &education ofpre-school while offering flexible childcare		children, for
purposes for the public				parents who	wish to work / train	or want
benefit, in particular,	the			their children	to mix with others
activities, projects or
services identified in	the
accounts.
Statement confirming			Para 1.18	The trustees	have had regard to	the
whether the trustees	have			guidance issues by the Charity
had regard to the guidance				Commission	on public benefit
issued by the Charity
Commission on public
benefit

				Para 1.38
Policy on	grant making
				Para 1.38
Policy on	social investment
including	program		related
investment
				Para 1.38
Contribution		made	by
volunteers
Other

			SORP reference
				The charity provides	full day oe sessional
				care full time all year	in a purpose	built
				early years centre.
Summary ofthe main achievements ofthe charity,			Para 1.20
identifying	the difference	the
charity's	work has made	to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.

Achievements against	Para 1.41
objectives set
Performance offundraising
activities against objectives	Para 1.41
set
Investment performance	Para 1.41
against objectives
Other

Review ofthe charity's		Para 1.21	A surplus of	A surplus of	E9,716was made in	E9,716was made in	E9,716was made in	E9,716was made in	the year.
financial position at the end			The charity made			signs	offinancial
ofthe period			improvement		after	suffering		a deficit of
			f12,659 in the previous				year which was
			mainl	due to the		effects ofthe Covid 19
Statement explaining the		Para 1.22	Under normal		times the		reserves		policy is
policy for holding reserves			to have	sufficient funds			to	cover	2
statin wh the are held			months'	sala	costs
Amount of reserves held		Para 1.22	E2,252
Reasons for holding zero		Para 1.22
reserves
Details offund materially	in	Para 1.24	The recent impact			of Covid		19
deficit
Explanation of any		Para 1.23	There are no		uncertainties			about	the
uncertainties about the			charity	continuing		as a	going concern
charity continuing as a going
concern
Additional information	(optional)
You ma choose to include further statements			where relevant		about
			Government		childcare grants 8 parent
			fees
The charity's principal
sources offunds (including		Para 1.47
any fundraising)
Investment policy and objectives including any		Para 1.46
social investment policy
adopted
A description ofthe principal		Para 1.46
risks facing the charity
Other

Description of charity's
trusts:
Type of governing document	Para 1.25	Constitution
jtrust deer1. ;:::v,::.l cl1a;=.~;r'&
How is the charity	Para 1.25	Association
constituted?
(o.o urjlncQI ooratod
assocjatjorl, r~ l l,3 I
Trustee selection methods	Para 1.25	Elected
including details ofany
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Additional	Additional	information	information	(optional)	(optional)
You ma	choose to include further statements					where relevant about:
Policies	and		procedures
adopted	for	the induction		and
training	oftrustees
The charity's			organisational
structure	and		any wider		Para 1.51
network	with		which the
charity works
Relationship			with any related		Para 1.51
parties
Other

Charit	name			Ducklin s Pre-School Learnin	Ducklin s Pre-School Learnin
Other name the charit			uses
Re istered charit		number		1064036
Charity's	principal	address		St Margaret's	Primary School
				Town Street
				Ho rsforth
				Leeds
				LS185BL

	Trustee name	Trustee name	Office (ifany)
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

O CHARITY COMMISSION FOR ENGLANO AND WALES	O CHARITY COMMISSION FOR ENGLANO AND WALES	O CHARITY COMMISSION FOR ENGLANO AND WALES	Dt.a~lings Pre	Dt.a~lings Pre	So)too)Learnipg Annual	So)too)Learnipg Annual	Ceo'.re accounts	for the	Charity etliy, ' eriod	Charity etliy, ' eriod	No	1064036
			Period	start date		01/08/2020		To	Period		end date:	31/07/2021
					si0Z
					QD			Restricted
Recommended categories activity		by			(s 'O	Unrestricted funds F		income funds	Endowment fundsf			Total funds	Prior year funds
Incoming resources	(Note 3)						F01	F02		F03		F04	F05
Income and endowments	from:
Donations and legacies					S01
Charitable activities					S02		293,369					293,369	264,682
Other trading actwities					S03
Investments					S04
Separate material item ofincome					S05
Other					S06
Total					SOT		293,370					293370	264,694
Resources expended	(Note	6)
Expenditure on:
Raising funds					S08
Charitable activities					S09		283,654					283,654	277,353
Separate material item ofexpense					S10
Other					S11
Total					S12		283,654					283,654	277,353
Net income/(expenditure) before			investment		S13		9,716					9,716	12,659
Net gains/(losses) on investments					S14
Net income/(expenditure)					S15		9,716					9,716	12,659
Extraordinary items					S16
Transfers between funds					S17
Other recognised gains/(losses):
Gains and losses on revaluation	offixed assets for the charity's			own use	S18
Other gains/(losses)					S19
Net movementin funds					S20		9,716					9,716	12,659
Reconciliation offunds:
Total funds brought forward					S21		2,252					2,252	14,911
Total funds carried forward					S22		11,968					11,968	2,252
1

				s	~	~
							NS0Z
							S O		Restricted
							GJ 'l3	Unrestricted	income	Endowment	Total this	Total last
							U	funds	funds	funds	year	year
												E
Fixed assets								F01	F02	F03	F04	F05
Intangible	assets		(Note	15)			B01
Tangible assets			(Note	14)			B02	3,598			3,598	377
Heritage assets			(Note	16)			B03
Investments			(Note	17)			B04
			Total	fixed assets			B05	3,598			3,598	377
Current assets
Stocks			(Note	18)			B06
Debtors			(Note	19)			B07	9,194			9,194	5,704
Investments			(Note 17.4)				B08
Cash at bank and		in	hand (Note 24)				B09	1,762			1,762	1,858
			Total current		assets		B10	10,956			10,956	7,562
Creditors:	amounts		falling due within				B11	2,586			2,586	5,687
	Net current assetsl(liabilities)						e12	8,370			8,370	1,875
Total assets			less current liabilities				B13	11,968			11,968	2,252
Creditors:	amounts		falling due after one				B14
Provisions	for liabilities						B15
Total net assets orliabilities							B16	11,968			11,968	2,252
Funds ofthe Charity
Endowment	funds	(Note 27)					e17
Restricted	income	funds (Note 27)					B18
Unrestricted	funds						B19	11,968			11968	2,252
Revaluation	reserve						B20
				Total		funds	e21	11,968			11,968	2,252
Signed by one or two trustees on				behalf		of all						Date of
the trustees								Signature		Print	Name	approval
												dd/mm/yyyy

1.5 Material prior year errors
No material prior year error have been identified	in the reporting	period (3.47 FRS 102SORP).
Yes No *-Tick as appropriate
Please disclose:
(i) the nature ofthe prior period error;
(ii) for each prior period presented in the accounts, the
amount ofthe correction for each account line item
affected; and

This standard	This standard	This standard		list ofaccounting	list ofaccounting	policies has been applied by the charity except for those ticked "No" or	"Nfa". Mothers	"Nfa". Mothers	"Nfa". Mothers			a	different or	different or
additional		policy has been adopted then thisis detailedin the box below.
Recognition			ofincome			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										No	N/a
						~ the monetary value can be measured with sufficient reliability.
						There has been no offsetting of assets and liabilities, or income and expenses, unless					required			or	Yes	No	N/a
Offsetting						permitted by the FRS 102 SORP or FRS 102.
															Yes	No	N/a
						Grants and donations are only included in the SoFA when the general income recognition
Grants	and donations					criteria are met (5.10to 5.12 FRS102 SORP).
						In the case of performance related grants, income must only be recognised		to the extent							Yes	No	N/a
						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						Yes	No	N/a
						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.
															Yes	No	N/a
Government			grants			The charity has received government grants in the reporting period
						Gift Aid receivable is included in income when there is a valid declaration	from the donor.
Tax reclaims				on donations		Any Gift Aid amount recovered on a donation is considered to be part of	that gift and			is					Yes	No	N/a
and gifts						treated as an addition to the same fund as the initial donation unless the	donor or the
						terms of the appeal have specified otherwise.
															Yes	No	N/a
Contractual			income and			This is only included in the SoFA once the charity has provided the related services or met the performance related conditions.		goods or
performance			related grants
Donated		goods				Donated goods are measured at fair value (the amount for which the asset exchanged) unless impractical to do so.		could be							Yes	No	N/a
						The cost of any stock ofgoods donated for distribution to beneficiaries is fair value ofthose gifts at the time of their receipt and they are recognised	deemed to on receipt.		be the In						Yes	No	N/a
						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 expected proceeds from sale less the expected costs ofsale, and recognised in 'Income									Yes	No	N/a
						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'.
															Yes	No	N/a
						Goods donated for ongoing use by the charity are recognised as tangible		fixed assets				and
						included in the SoFA as incoming resources when receivable.
															Yes	No	N/a
						Gifts in kind for use bythe charity are included in the SoFA as income from		donations		when
						receivable.
Donated		services			and	Donated services and facilities are included in the SOFA when received at		the value	of		the				Yes	No	N/a
facilities						gift to the charity provided the value ofthe gift can be measured reliably.
						Donated services and facilities that are consumed immediately are recognised as income									Yes	No	N/a
						with an equivalent amount recognised as an expense under the appropdate		heading		in		the
						SOFA.
															Yes	No	N/a
Support		costs				The charity has incurred expenditure on support costs.
Volunteer		help				The value of any voluntary help received is not included in the accounts the trustees' annual report.	but is described						in		Yes	No	N/a
Income	from		interest,			This is included in the accounts when receipt is probable and the amount	receivable		can				be		Yes	No	N/a
royalties		and		dividends		measured reliably.
Income	from		membership			Membership subscriptions received in the nature of a gift are recognised	in	Donations		and					Yes	No	N/a
subscriptions						Legacies.
						Membership subscriptions which qives a member the riqht to buy services	or other benefits								Yes	No	N/a

Note 3				Analysis	Analysis	Analysis	ofincome	ofincome	ofincome	ofincome
																Restri cted
														Unrestricted		income	Endowment
							Anal		sis					funds		funds	funds	Total funds E	Prior f	year
Donations				Donations	and gifts
and legacies:				Gift Aid
				Legacies
				General grants		provided		by government/other
				Membership	subscriptions				and sponsorships
				Donated goods,		facilities		and			services
				Other
													Total
Charitable activities:				Parent fees Free early year		entitlement								72,700 205 752				72,700 205,752	60,988 158,926
				Deprivation	uplift										582			582	3,227
				Inclusion grant										4,879				4,879	4,003
				Early years	pupil premium									406				406		862
				CJRS										6,848				6,848	34,912
				Apprenticeship grants										1,250				1,250
				Milk funding											952			952	1	764
													Total	293,369				293,369	264	682
Other trading
activities:
				Other
													Total
Income	from			Interest income
investments:				Dividend income
				Rental and	leasing		income
				Other
													Total
Separate
material	item
of income:
													Total
Other:				Conversion	of endowment				funds			into	income
				Gain on disposal		ofa tangible					fixed asset held for
				Gain on disposal		ofa programme						related
				Royalties from the exploitation							of	intellectual
				Other
													Total
TOTAL	INCOINE													293,370				293,370	264,694
Other information:
All income			in the	prior year	was unrestricted					except for: (please
provide	description and amounts)
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.
Within the		income items above the following							items			are material:
(please disclose				the nature,	amount		and any			prior		year amounts)

															This year
											Descri	tion
Government		grant	1		Free early		year	entitlement							205,752
Government		grant	2		Deprivation		uplift								582
Government Other		grant	3		Inclusion Milk	grant									4,879 952
Other Other Other					CJRS Apprenticeship grants Early years pupil premium										6,848 1,250 406
													Total		220 669
															Last year
											Descri	tion
Government		grant	1		Nursery	Education			grant						158,926
Government		grant	2		Deprivation		uplift								3,227
Government		grant	3		Inclusion	grant									4,003
Other					Milk										1,764
Other					CJRS										34,912
Other					Early years		pupil premium								862
													Total		203 694
									This	ear			Last	ear
Please provide details ofany unfulfilled
conditions	and other contingencies
attaching to		grants	that have been
recognised	in income.
									This	ear			Last	ear
Please give	details		ofother forms of
government		assistance		from which the
charity has	directly		benefited.

									This	year					Last	year
						Unrestricted		Restricted		Endowment			Unre st r ict ed	Restricted		Endowment
Analysis						funds		income funds			funds	Total funds	funds	income funds		funds	Total funds
Ex enditure on raisin		funds:
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating membership	schemes			and
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company			undertaking
Advertising, marketing,	direct		mail and
Start up costs incurred	in	generating			new
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
Total expenditure on raising funds
Expenditure on charitable			activities:
Wages &salaries						183,716						183,716	181,112	4,003			185,115
Equipment &materials							5,943					5,943	4,925				4,925
Food							9,975					9,975	9,107				9 107
Premises costs						15,562						15,562	13,100				13,100
General expenses						18,118						18,118	14,612				14,612
Governance costs						50,340						50,340	50,494				50,494
Total expenditure on charitable						283,654						283,654	273,350	4,003			277,353
Se grate material item	of ex ense
Total
Other
Total other expenditure
TOTAL EXPENDITURE						283,654						283,654	273,350	4,003			277,353
Other information:
Analysis of expenditure		on	charitable			activities
									This	ear					Last	ear
Activity or programme						Activities undertaken directly		Grant funding of activities		Support Costs		Total this year	Activities undertaken directly	Grant funding of activities		Support Costs	Totallast year
Activit 1
Activit 2
Other
Tots I

							This year	Last year
								E
Independent	examiner's	fees					1,530	930
Assurance	services other than audit or independent			examination
Tax advisory fees
Other fees	(forexample:	financial	advice, consultancy,		accountancy	services) paid to the
independent	examiner

Salaries and wages	Salaries and wages
Social security	costs
Pension costs	(defined contribution	scheme)
Other employee	benefits
This year:

			year	year
			219,921	213,655
			8,377	15,887
			4,215	4,012
Total	staff	costs	232,513	233,554

								Freehold	land S		Other	land		Plant,		Fixtures,	fittings	fittings	Total	Total
								buildings			buildings		machinery		and	and equipment
													motor vehicles
At the beginning ofthe year																	4,131			4,	131
Additions																	3,639			3,639
Revaluations
Disposals
Transfers *
At end ofthe year																	7,770			7,770
14.2 Depreciation	and impairments
Basis																RB
Rate																25%
At beginning ofthe year																	3,754			3,754
Disposals
Depreciation																		418			418
Impairment
Transfers*
At end ofthe year																	4,	172		4,	172
14.3 Net book value
Net book value at	the beginning ofthe		year															377			377
Net book value at	the end ofthe year																3,598			3,598
14.4 Impairment
This year: Please provide		a description			of	the events and circumstances					that led to
the recognition	orreversal ofan impairment						loss.
Last year: Please provide		a description			of	the events and circumstances					that led to
the recognition	orreversal ofan impairment						loss.
14.5 Revaluation
lfan accounting	policy ofrevaluation				is adopted, please provide:											This	ear		Last	ear
the effective date ofthe revaluation
the name ofindependent		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	ear		Last	ear
(i) Please state	the amount ofborrowing					costs, ifany, capitalisedin				the construction			oftangible
fixed assets and	the capitalisation		rate used.
(ii) Please provide the amount of			contractual				commitments for the acquisition					oftangible		fixed
assets.
(iii) Details ofthe existence and carrying						amounts of		property,	plant	and equipment
to which the charity has restricted			title or that are pledged as security							for liabilities.

Note 19 Debtors and prepayments	Note 19 Debtors and prepayments
Please complete this note ifthe charity has any	debtors
orprepayments.
19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors
	Total
Please complete $9.2where a material debtoris
recoverable more than a year after the reporting	date.

Trade debtors
Prepayments	and accrued income
Other debtors

20.1 Analysis ofcredi	tors
			Amounts	falling due	within	Amounts	falling due after
			one year			more than one year
			This year	Last year E		This year	Last year f
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related	grants
Accruals and deferred	income		1,530		1,860
Taxation and social security					3,827
Other creditors			1,056
		Total	2,586		5,687

				Last	ear
Please explain the reasons	why income is deferred.
Movement in deferred income account				This year	Last	year
						E
Balance at the start ofthe	reporting	period
Amounts added in current	period
Amounts released to income from		previous	periods
Balance at the end ofthe	reporting	period

	Type ofexpenses	Type ofexpenses	reimbursed
Travel
Subsistence
Accommodation
Other (please specify):
				TOTAL
Please provide the number	oftrustees	reimbursed	for expenses	or who had
expenses paid by the charity

							Amounts
Name ofthe related	trustee or party	Relationship to charity	Description ofthe transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	written off during reporting
							period
Linda Northfield		Mana er	Loan	5000	4950

							Amounts
Name ofthe 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
L!nda	Northfield	Mana er Loan		5000	5000
In relation	to the transactions above, please provide the		terms
and conditions, including		any security and the nature ofany		Letter signed	by trustees
payment	(consideration)	to be provided in settlement.