Humpty Dumpty Playschool (Andover) Regl$tered Charlty number 1064547 ANNUAL REPORT & ACCOUNTS For the year ended 31 July 2022 Humpty Dumpty Playschool Monxton Road ANDOVER SPII 8HY Telephone: 01264 361326 E-mail: office@)humptydumptyplayschool.co.uk Humpty Dumpty Playschool (Andover) Regl$tered Charlty number 1064547 Index Page Independent examiner's report Trustees, report 3-10 Statement of financial activities li Balance sheet 12 Notes to the accounts 13-59 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members HUMPTY DUMPTY PLAYSCHOOL (ANWVER) On accounts for the year ended 31 JULY 2022 Charlty no lif any) 1064547 Set out on pages 3to59 {rett￿MI￿ lo Ihe page iiwibers of addrtion8I Èheeis) I report to the trustees on my examination of the accounts of the above charity (°the Tnjst.) for the year ended 3110712022. Responslbilltles As the charity's trustees. you are responsible for the preparation of the accounts in and basis of report accordance with the requirements of the Charities Act 2011 ('the Act"). I report in respect of my examinalion of the Trusfs accounts carried out under section 145 of the 2011 Act and in ￿rryIng out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent I have completed my examination. I confim that no material matters have come lo examiner's my attention in connection with the examination lolher than that disclosed below") statement which gives me cause to believe thal in. any material respect.. the accounting records V+Ere not kept in accordance with section 130 of the Charities Act., or the accounts did nol accord wth the accounting records.. or the accounts did not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounls give a 'true and fair, view which is not a matter considered as part of an independent examinalion. I have no concerns and have come across no other matters in connection with the examination to which attention should be dravffl in this report in order to enable a proper understanding of the accounts to be reached. . Please delete the words in the brackets rfthey do not apply. Slgned: Date: Name: lan Sheekey Relevant professional quallfication{sl or body (if any): FCA Address: lan Sheekey Accounlancy. Suite204. Wamer House, 123 Castle Street, Salisbury, Wilts. SP1 3TB ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . There are no matters that require disclosure. 2 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2020 to 31 July 2022 ## **Trustees’ Annual Report For the period from 01 August 2021 to 31 July 2022** ## **Charity name: Humpty Dumpty Playschool (Andover) Charity registration number: 1064547** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The Playschool aims to enhance the
development and education of children
primarily under statutory school age by
encouraging parents to understand and
provide for the needs of their children
through community groups.| |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|Offering appropriate play, education and
care facilities, family learning and extended
hour groups, together with right of parents
to take responsibility for and to become
involved in the activities of such groups,
ensuring that such groups offer
opportunities for all children whatever their
race, culture, religion, means or ability.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The charity confirms that the trustees have
been issued with the Charity Commission
guidance on public benefit as part of their
induction and training.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|Not applicable| |Policy on social investment
including program related
investment|Para 1.38|Not applicable| |Contribution made by
volunteers|Para 1.38|Not applicable| |Other||| 3 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2020 to 31 July 2022 **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
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.|Para 1.20|The playschool is extremely successful
with 41 children on the books. More
children are due to start during the
academic year, plus there is a waiting list
for 2023 and 2024. There is a reasonable
number of military families within the cohort
and the playschool sets aside places to be
able to offer new families moving to the
area at least a couple of sessions. Families
continue to return to the playschool with
siblings and very often enquiries are made
based on recommendation. The reputation
of the playschool remains good within
Andover and surrounding villages and was
inspected by OFSTED in February 2022.
The outstanding judgement was
maintained with no recommendations. This
was awarded under the new EYFS
framework and therefore an amazing
result.
The playschool continues to have a high
percentage of 30 hours funded children as
more parents are returning to work after
the pandemic and all entitled families take
advantage of the 15 funded hours.
Children who are eligible for two-year
funding and EYPP are also
accommodated.
The playschool continues to use and
develop the online Famly programme to
enable the setting to provide online
journals for the children in the playschool,
digital and live sign in/out register,
messaging service, digital invoices, and
private news feed pages. This system also
allows parents to have continuous access
to their child’s development.
The wildlife garden has been heavily
invested in with the creation of a pond,
fairy garden and bug hotels to name but a
few providing the children with endless
learning opportunities. The large wooden
climbing equipment in the main garden has
been renovated and signs of wear and tear
made good. This provides the children with
a safe environment to take risks and
develop their physical skills. Various sports
equipment has been purchased and a
physical programme has been devised with
an emphasis on mental wellbeing,
recognising that the two go hand in hand
and the importance of introducing it in early
years. This is an ongoing project that will| 4 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2020 to 31 July 2022 be adapted according to the cohort of children and their specific needs. There has been a small turnover of staff as people naturally move on to further their continuous professional development. A senior member of staff celebrated retirement after 30 years of service to the playschool. Recruitment took some time to be successful but eventually suitable candidates were employed and the playschool continues to use a thorough induction programme and on-line training system. Relationships between the playschool and local schools are good and saw the return of teachers visiting the setting after having to do this virtually due to the pandemic. 5 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2020 to 31 July 2022 ## **Additional information (optional)** |**Additional information (optional)**|**Additional information (optional)**|| |---|---|---| |You may choose to include further statements||where relevant about:| |Achievements against
objectives set|Para 1.41|As detailed above| |Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising activities were successful
raising £2,267| |Investment performance
against objectives|Para 1.41|| |Other||| 6 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2020 to 31 July 2022 **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The Playschool remains in a good financial
position despite making a loss of £8,926,
which was due to increased costs.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Reserves are held to cover at least 2
months of the day to day running costs of
the charity, in addition to a staff redundancy
reserve. This year this amount has been
exceeded which will help work towards a
target of 3 months reserves.| |Amount of reserves held|Para 1.22|£31,574 day-to-day reserve and £23,586
staff redundancy reserve| |Reasons for holding zero
reserves|Para 1.22|Not applicable| |Details of fund materially in
deficit|Para 1.24|Not applicable| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not applicable| ## **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|The main sources of funding for the
Playschool are Early Years Education
Funding from Hampshire County Council,
fees from childcare provision in excess of
funding and fundraising by management
committee and playschool staff.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|Reserves are placed in a 95-day notice
account to earn additional funds for the
charity.| |A description of the principal
risks facing the charity|Para 1.46|A reduction in the Early Years Education
Funding by the government.
The playschool will increase the hourly rate
for non-funded hours to counteract this.| |Other||During the year, the Playschool prepares
monthly management accounts to review
against the budget as a regular review of
their financial performance.| 7 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2020 to 31 July 2022 **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|Unincorporated 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|Trustees are elected annually at the AGM| ## **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|Trustees are given the constitution,
overview of Early Years Foundation Stage
and the Charity Commission information on
what it means to be a trustee.| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Chair and Treasurer
Trustees
Playschool Manager
11 Members of staff| |Relationship with any
related parties|Para 1.51|None| |Other||| 8 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2020 to 31 July 2022 **Reference and Administrative details** |**Charity name**|Humpty Dumpty Playschool (Andover)| |---|---| |**Other name the charity uses**|n/a| |**Registered charity number**|1064547| |**Charity’s principal address**|Monxton Road,
Andover
Hampshire
SP11 8HY| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (ifany)**| |---|---|---|---|---| ||Lt Col GregoryEhlen|Chair||| ||Jean Joyce|Treasurer||| ||Sarah McCrum|||| ||Charlene Mallett|Secretary||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Corporate trustees – names of the directors at the date the report was approved **Director name** Not applicable Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |Not applicable||| |||| 9 Trustees Annual Report: Humpty Dumpty Playschool IAndoverl- 1064547- 1 Algust 2020 to31 Juty 2022 Funds held as custodian trustees on behalf of others Description of the assets None held in this ca aci Name and objects of the charity on whose behall the assets are held and how this falls Within the custodian Chari Details of arrangements for safe custody and segregation of such assets from the Charity's own assets Not ap￿ICable Not applicable Additional inforniation (optional} Names and addresses of advlsers (Optional Inforn)ation) Type of advlser Name Address Independent Examiner I Sheekey FCA Suite 204. Wamer House 123 cast￿ Street. Salisbury IlshiTr SP13TB Namo of chlef executive or n￿e8 of senior staff members (Optlonal Infonnatlon) Senior Staff - Mrs S Mccwm and Mrs K Belbin Exemptions from disclosure Reason for non-disL4osure of key personnel detsils Not applicable Other o tional inforniation Declarations The trustees declare that they have approved the trustees, report abov& Slgned on behalf of the charity's INstees Signature(s) Full name(s Posltion le.g. Secretsry, Chair, etc) rth5T frtLstsL Date io CHARITY COMMISSION FOR ENGLAND AND WALES HUMPTY DUMwfY PLAYSCHOOL IANDOVERI Charity No ifan 1064547 Annual accounts for the period 0110812021 To Period start dote Period end date 3110712022 Section A Statement of f inancial activities Restricted income funds R9commgndgd categories by aclivily Unrestricted lunds Endowment funds Prior year funds Total funds Incoming resources (Note 3) Income and endowrnents from: Donation5 and legaci8S F01 F02 F03 F04 F05 400 173410 3,455 27 179,071 3,790 81 179,071 3,790 81 Other trading aclivilN88 Investments Separate Materi￿ rtem ol irthme Other Total Resources expended (Nole 6) Expendlturo on: Raising funds 182,942 182,942 180,800 445 35,240 152 050 4,133 191.868 445 35,240 152050 4,133 191,868 32 23,376 139415 5,294 168,117 Saparale material i18m ol exp￿8? Other Total Net Incomel(expendllure) before Investment galnslllossesl 18.9261 18,9261 12,683 Nei oainslllossesl on Investments Net incomel(expenditure) Extraordinary items Transfers between funds Other recognised gainsl(losses): 8.926 8,926 12,683 Gains and lossès on revaluation affix￿ assètsfertr* ch8riWs usè Othèr gainsllk)ssesl Net movement in funds 8.926 8,926 12,683 Reconciliation ol funds.. Total funds brought fotward 64.086 55.160 64,086 55,160 51,403 64,086 Total funds carried forwarnl Section B Balance sheet R•stricted Vnrnstrlctod Incomo Endowm•nt Totsl th1• funds yur Totsl last year Flxed assets Intanglble assets Tanglble assets Horltage assets InV￿lments F01 F02 F03 F04 F05 (Note 16) {Note 14) {Noto 161 (Note 17 Total fixed assets 163 163 153 153 Current assets Stocks (Nots 18) rrtors (Note 19) Investments {Note 17.41 Cash at bank and in hand {Note 24) Total current a55ets 6,856 28.484 6.856 28.484 4,￿8 28,403 40,703 73,614 ,254 Credltors: amounts falllng due wlthln on• yoar (Noto 20) 8.257 8,257 9.681 Net curnnt asset￿(lIabIlIt1Os) 63,933 Total assots less current Ilabllldes Credltors: amounts lalllng due after one year (Nots 20) Provl$lons for Ilablllti . dal net assots or liabllitles Funds of the Charity Endowment funds (Note 27) Restricted income funds (Mot• 271 Unrestrlcted funds Revaluatlon reserve 55,160 55.160 64,086 64,086 64,086 64,086 Total funds 64,086 64,086 Signed by one or fvK• trustees on behalf of all the tfustees Dale of approval ddlmml Srynattj Print Name A£A￿ n4cck (ItriiLeAJe (hftLLeTT 1%/03/ 12 Section C Notes to the accounts Noie 1 Basis of preparation Thls secfion should be completed by all charltles. 1.1 Basis of accounting These accounts have been prepared under the historical cost convenlion with items recognised at cost or transaction value unless otherwise slated in the relevant notels) to these accounts. The accounts have been prepared in accordan￿ with= the Slalement ol Recommended Praclice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued on 16 July 2014 and with. 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 materlal uncertalntles related to events or condltlons that cast slgnlflcant doubt on the charity's ablllty to continue as a golng concemj please provlde the lollowlng detalls or state "Not applicable" If appropriate.. An explanation as lo those factors that support the conclusion that th8 charity is a going concern; Reserves held, wlth cash Invested and all places fllled In playschool lor year commenclng 01/08/2021. The Chalr requested a 5 year plan, which was reviewed and approved by the board and shows the ongolng vlability/going concern of the pre-school. Disclosure of any uncertainties that make the going concern assumption doubtful- Not appllcable 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 charily is not regarded as a going concern. Not appllcable 13 Section C Notes to the accounts 1.3 Change of accounling policy The accounts present a true and fair view and the accounting policies adopted are those oullined in note { I Yes, -Tick as appropriate No. Please dlsclose." (l) the nature of the change In accountlng pollcy," (11) the reasons why applylng rhe new accounllng pollcy provides more reliable and more relevant inlormation," and (iii) the amount ol the adjustment lor each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to perlods before those presented, 3.44 FRS 102 SORP. 1.4 Changes to accountlng estlmates No changes lo accounting estimates have occurred in the reporting period13.46 FRS 102 SORPI. Yes, -Tick as appropriate Please dlsclose.. (l) the nature of any changes.. (11) the effect of the change on Income and expense or assets and Ilabllltles for the current perlod," and (111) where practlcable, the effect ol the change In one or more future perlods. 14 Section C Notes to the accounts 1.5 Malerial prior year errors No material prior year error have been idenlified in the reporting period {3.47 FRS 102 SORPI. Yes. No. -Tick as appropriate Please dlsclose." (l) the nature ol the prlorperlod error,. (11) for each prlor perlod presented In the accounts, the amount of the correction for each account line item affected,. and (111) the amount of the correctlon ar the beglnnlng ol the earliest prior period presented In the accounts. 15 Section C Notes to the accounts (cont) Noie 2 Accounling policies Please Gomplele this note when first reporting under FRS2102. Seclion 35 01 FRS102. requires 3 reconciliations to be presented, if all are applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provlde a descrlption of the nature of each change In accountlng pollcy Reconcllatlon ol lunds perprevlous GAAP to lunds detennlned under FRS 102 Start of End ol perlod perlod Fund balances as prevlously stated Adjustments.. Fund balance as restated Reconcllatlon of net Income/(net expendltuye) perprevlous GAAP to net Income/(net expendlture) under FRS 102 End of Net Incomel(expendlture) as prevlously stated Adjustments.. Prevlous perlod net Incomellexpendlture) as restated 16 Section C Notes to the accounts Icontl Note 2 2.2 INCOME A¢¢ounllng poll¢le$ This standardlistola¢countingpolicies h8$ been appliedby the charity ex¢epl lor those IKI(ed-No-or-Nla-. Where a ditterent oradditionalpolicy has been adoptedlhen thts is delailedin the box bel¢xv. Re¢ognltlon of In¢ome These are included in the Slalement ol Financial knlivities ISOFAI when.. the charity becomes ents'tled lo Ihe resour¢es- il is more likely Ihan not that the Iwslees wll receive the resources., and the monetary value can be measU￿d vmlh suffioenl reliability. Yes No Nla There has been no offsetbng ol assels and lithlities, or ir¢ome a￿1 expenses, unless required or pemiitted by the FRS 102 SORP or FRS 102. Yes No Nla Offsettlng Yes No Nla Grants anLI donations are only included in the SOFA when the gener￿ irKome recognition criteria are mei15.10 10 5.12 FRS102 SORPI. Grants and donatlon8 In Ihe case of pertormance related granls. income musl only be recognised to the exlent Ihal the charity has provided specilied goods or seNices as èntillemenl lo the granl only occurs when lh6 pertormancè ielaied co￿li110ThS are mth15.16 FRS 102 SORPI. Legacies are included In Ihe SOFA when re￿Ipl is proba￿e. Ihat is. whèn thore has been grani ol probato. the execuiors have esiablishe(J Ihai Ihere arè sullicient asseis In the esiaie and any corKJItK)ns aMach8d 10 Ihè18gacy a￿ •ilher within lh8 eontrol ol th8 charily or have beèn mei. Yes No Nla Legaclo8 Yès No Nla Yes No Nla Gov•rnm•nt grant• Th• charity has r8c8iV8d gOV8mmgni grants in tha reporting ￿riod Gift Aid reeèivaue is included in income when Ih6w is a valid d8elaralion from lh8 donor. Any Gill Aid amouni reeov•r8d on a dOnat￿n is con&dered 10 be part of that gilt and is Iraai8d as an addilion 10 Ihè sams luThJ as Ih• Initi￿ Ilonation unloss lh• donor or th8 terms ol th8 appeal have spacilied Olhar*is*. Tax r•cl&lm8 on donatlong and gllt8 Yes No Nl& Contractual Ineom• And This is only inelud8¢J in th8 SOFA onc* Ihè eharity has providgd tho rèlaiad g¢)ods or pèrtormonc• r•lat•d sèNicès or mai Iha p8rfomiancè Islat￿ cornjilions. grants es No Nla Yes Nla Donat8d good8 Don818d goods arè mèasuT8d at fair valu8 It￿ am￿￿1 for vthich thè ass•t eouhl bo txchang8dl unlass Irnvact￿al to do so. The cost ol any stock tsf goods donaiad lerf distribution lo banèfKiarias 1$ daamed to ba the fair vdue ol those gills at the lirne ol their recwpl and Ih8y ar8 r8cognised on r8ceipl. In the reporling period in which the slocks are dislribuled. they are recogni58d as an expense al the carying amount of the 51oL*5 at dislrityjlion. Donated gocKJs lor resale are rneasured al lair value on initial recognition. which is thè expected proce8ds Iroffl sale less the expected costs ol sale, and recognIs￿ in'lncome from other trading activities, %*ith the corresponding stock I8￿gnIsed in the balance sheet. On its sale the value ol stod( is charged againsl'lncome Irorn other trading activities, and Ihe prrKe8ds from sale are also recognised as'lncome Irorn other trading activities,. Yes Nla Yes Nla Yes Nla Go£xls donated lor on-goiw use by the charity are recognised as tangible fixed assets and included in the SOFA as incoming resourees when rec*v*e. Yes Nla Gifts in kind for use by the charity are induded in the SOFA as I￿orne Iroffl donatr'ons when receivable. 17 Section C Notes to the accounts Icontl Donated sefvi¢e$ and facilities Donated servi￿$ and facilities are induded in the SOFA when rewved at the vJue of the gill lo the ¢harity provided the value ol Ihe gfft ¢an be measured reliably. Donated servi¢es and lacililies that are consumed imrnedialely are re¢ognised as income with an eouivalenl amount recognised as an expense under the appropriate heading in the SOFA. Yes Nla Yes Nla Y8$ No Nla Support ¢osts The charity has incurred expendilure on suppcwt ￿}sts. Y8s No Volunteer help The value of any voluntary help receNed is nol included in the ac&)unts ￿11 is described in the Irus¢ees' annual reF4) Nla Income Irom Interesl, royoltles and dlvldendg This is included in the accounts %%then receipt is probatje aThJ Ihe amounl rocewa￿e be measured rella￿y. es No Nla Income from membershlp Membership subscriptions received in ts nature ol a gtft aro r￿OgnIsed in Donations gubscrlptlons and Legacies. es No Nla Membership subscripiions which gives a member the right lo bLty soryices or olher benefits are recognisecl as Incom8 eamed Irom ts provision of gooLls aThJ s8tvic8s as income from chantable actwiti8s. es S•ttlem•nt ol In8urane• clalm8 Insurance claims are only Includeil in thè SOFA lthen the general incomo recognib.on crlteria are met15.10 to 5.12 FRS102 SORPI arn1 arn irtludgd as an rtem ol oth•r ineomè in the SOFA. Yes No Nla Inv•gtm•nt galns and lo8￿* Thls includes any r•alise(l or unr8alis8d gains ￿ los￿ on lh8 s￿0 ol inv8stmonls aThJ any gaSn or loss r8suiting trom rèvaluing invesim•nts to mathet valu• ai tho ond ol th• year. Yes No Nla 18 Section C Notes to the accounts Icontl 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised %there il is more likely than not Ihat there is a legal or ¢onslru¢live ot￿lga￿.On committing the charity lo pay resources and the amount ol the obligation ¢an be measured reasonab￿ certainty. Support ¢osls have been allocated beb4Een g0veMar￿ Costs and other support. Governance costs comprise JI costs involwThJ pubiK accounlatA'lity of the chatity and its compliance with regulation and gorMY pra¢iKe. Yes No Nla es Goveman¢e and support costs Support costs include cenlrJ func110r￿ and have been ￿lOcated ¢0 acb'vity cost categories on a basis col￿1$1enI with Ihe use ol resources. eg ￿lOcating property costs by floor areas, or per wla, slalf costs by the lime spent and other costs by their usage. Yes No Nla es No Nla Grants wllh performanc condltlons Where the charity gives a granl %%ith Conditions for ils pa￿eThI being a specilic18vel ol service or ouipul 10 be provKled. such granls a￿ only recognised in the SOFA once Ihe recipienl ol Ihe grant has provided Ihe specilie(I seNce or outpul. Grants payable wlthout pertormance condltlong Where there are no corKlilions allaching lo the grant that enaljes Ihe (ksnor charity lo realistically avoid the Commitment. a lialjlily lor Ihe full luThJing obligation musl be rewnise(l. Yes No Nla Redundancy ¢0gt The charity made no r8iluTh1ancy paymenls during Ihe rewrting period. Y&s No Nla Delerr•d Incom• No material item ol del6rn8d incomo has been indud8d in th8 account& Yès No Nla es No Nla Cr•dltorg Th• charity has cr8dilOts which arn mgasufed at SOlU8m•nl amounts18ss any Irada dlscounts A liability is mèasursd on rocognilion ai its historical cosi and fft8n subsequeniiy mèasurod at thè bèsi 8S1imai8 01 Ihè amount rsquirod 10 sèlliè Iha ouigaiion ai tha raporting data Thé charity accounis lor basic financial in￿ruM￿nts on inilial r8eognifr.on as paragraph 10.7 FFIS102 SORP. Subs8queni mèasurèmant is as paragraphs 11.17 10 11.19. FRS102 SORP. Provl8lon8 lor Ilabllltl•8 Yes No Nla Basle flnanelAI Inatrumants Yes No Nla 19 Section C Notes to the accounts Icontl 2.4 ASSETS Tangible fixed assets for These are caprtalised if tth can be used lor more than one ￿ar, and fX)sl al least use by charity £100 They are valued at cost. Yes No Nla The depreciation rates aThY melhods used are ¢Jsc4osed in nole 9.2. The charity has intangible lixeil assets, Ihal is, non-monetary assets that (lo not have physical sUbSta￿e are ldenlilia￿e and are controlled by Ihe charity through Custody or legal rights. The am(#￿SaIlon rates and melhxls useil are disclos•Y in note 9.5 Intsnglble flxed ¥￿et9 Y8$ No Nla es They are valued at cosl. Herltgge assets The charity has heriiage asseis. Ihal is, non-monelary assets ￿th historic. artisb"c. scienlilic. lechnological. geophysical or enwronmenlal qualilies Ihal are held and maintained principally lor Iheir coninbulion lo knoknledge and cultyre. The depreciatK)n rates aThJ methods used as disclose(l in note 9.6.1.4. Yes No Nla Yes No Nla They are valued at cost. Investment8 Fixed assei invesimenls in quoled sharos. Iraded bonds a￿1 similar invostmenls are valued at Initially al cosi and subsequeniiy al lair ¥￿u8 Ilheir mathel value) at the year end. The samè treatmeni is applied 10 unlisied imiestmenis unloss lair value cannot bo measured reliably In which ease il is measuted at COSI less impaimienl. Invesimènts held for r6sal6 or wThYing Ihèir sale aThY cash aThY cash oqulval•nts a maiurily ¢Jaie ol lèss Ihan l year arè Irèaied as currènt assth Invesimonis Yès No Nla Yès No Nla Stoekg and work In progr•ss Slod(s h8l¢J lor sal• as part ol rth.char1l￿• trada ar8 m￿ured ai tha lowar or eost or nèt rsalisabla valuo. Yes No Nla Goods or s8Nic8s providad as part ol a ehariiaUè activity ara m8asurod al n81 raalisabla valua basod on thè seNicè poisniial prov¥JoiJ by ii&ms ol st(¥￿. es No Nla Work in prcxJr•ss is vall￿￿ ai eost lass anyfore￿8b18 that is li*aly10 oeeur on thè coniraei. Yes No Nla Débtors lineluding Irad8 d8btots and loans r•e*va￿•) arè maasur8d on initial ractyJnition at settlemènt amounl altèr any trade discounls or afflounl advartad by th8 charity. Subsaquèntly, they ara mèasur8d at Ihe cash or olher consideration exp8ciad to be rec8ivèd. The charity has has inve51rnents which it hokls lor r8sa18 or p8nding Ih8ir sala eash 8Th cash 8quivalen15 With a malurily dale less than one year. Th8se include cash on deposil and cash equiV￿ents with a malualy dale of18SS than one year hekl IOT investfflent purposes rather than to meet short le￿￿ cash comrnitmenls as th8y lall du8. Yes Nla D•btor8 Current a3501 Investments Yes Nla Yes Nla They ar8 valued at fair value except where Iheyquality as basic financi￿ instrufflent5. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts cont Note 3 Analysis of income finc￿ fund¥ Totsl lund$ Prlor year Don?tion$ and lega¢le$= Donations and Gift Aid Le acies General rants rovided b overnmenvolher chartlies Metnbership subscriptions and sponsorships which are in substance donations Donated oods, facilities and service5 Other ift5 400 Total 400 Ch&rltable actlvltles.. Ham shire Coun Fee Income Consurnables ecial NeedslEYPP Income Starter Pack Income Council Fees 130.240 36.813 11.798 220 130,240 36,813 11,798 220 135,849 25,663 11,832 66 173,410 Total 179,071 179,071 Other tradlng actlvltles.. Fundraisin Phot ra hs T-shirts and Swealshirts etc Other 2.267 2,267 2,026 253 1.270 3.79) 253 1,270 3,790 742 687 3,455 Total Income from Snvestments: Interest income Dividend income Rental and leasin Other 81 81 27 income Total 81 81 27 Separato materlal Item of Incomo: CJRS Grant SSP Grant 3,259 249 Total Oth•r: Conversion ol endowment funds into income Gain on disposal ol a tangible fixed asset hekl lor charit 's own use Gain on dis osal ol a ro ramme related investment Royalties from the exploitation ol intelleciuaj propèrty hts Other Total TOTAL INCOME 182,942 182,942 180,800 Olher Inforni8tlon'. All Income In the prlor year was unrestrlcted except for: Ipknse pmvlde descrlptlon and amounts) Not able Where any endowment lund Is converted Into Income In the reporllng perlod, please glve the reason for Ihe converslon. Noi able Wlthln the Income Items above the followlng Items are materlal: (please dlsclose the nature, amount and any prfor year amounts) Noi ab 21 Section C Notes to the accounts cont Nole 4 Analysis ol receipls ot government granls This year Last year Descri tion Coronavirus Job Retention Scheme Grant SSP Grant Government grant 1 Govornment grant 2 Govornment grant 3 Other 3,259 249 Total 3,508 Please proviTde details of any unlulfilled conditions and olher conlingencies attaching to grants that have l)een recognised in income. Please glve detalls ol other lomis ol government asslstance from whlch the charlty has dlrectly benellted. Section C Notes to the accounts cont Nole 5 Donated goods, facililies and services This year Last year S9condgd staff Uso of property Other Pleaso provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Please provide details of any unfultilled conditions and other contingencies attaching to resources trom donated goods and servlces not recognlsed In Income. Please glve detalls ol other forms ol other donated good9 and servlces not recognlsed In the accounts, eg contrlbutlon of unpald volunteers. Section C Notes to the accounts {cont) Noie 6 Analysis of expenditure R¢$trl¢t¢d Unr¢$trl¢ted In¢ome Endowm¢nt fvnd$ lund$ fund$ Total fund$ Prlor ￿Or Anal sls Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Expenditure on ralsing funds: Staging fundraising events 445 445 32 Fundraising agents Operating charity shops Operating a trading company undertaking non-charilable trading activil Advertising, marketing, direct mail and Start up costs incurred in generating new source ol future income Database development costs Other Irading activities Inveslmenl management costs: Portfolio mana emenl costs Cost ol obtaining investment advice Inveslmenl administralion costs Intellectual property licencing costs Rent collection, property repairs and mainlenance charges Total expendllure on ralslng funds 445 445 32 Expendlture on charltable actlvltles Education 7,855 7,855 6,300 Premises 17,195 17,195 7,000 Administration Other staff costs Total expendllure on charllable actlvities 4.317 4,317 4,090 35,240 35,240 23,376 24 Section C Notes to the accounts {cont) Noie 6 Analysis of expenditure R¢$trl¢t¢d Unr¢$trl¢ted In¢ome Endowm¢nt fvnd$ lund$ fund$ Total fund$ Prlor ￿Or Anal sls Separate materlal ilem of expense Slalf costs 152,050 152,050 139,415 Total 152,050 152,050 139,415 Other Trustees ex enses Professional fees Sund ex enses Bad debt ex 3,870 263 3,870 263 5,080 198 ense Total other expendlture 4,133 4,133 5,294 TOTAL EXPENDITURE 191,868 191,868 168,117 Other Informatlon: Analysls of expendlture on charltable actlvltles Grant fundlng of actlvltles Actlvlty or programm8 Support Costs Total thlg year Tot81 prlor year Actlvltles undertaken dlrectly Activity 1 Aclivil 2 Other Total Prlor year expendlture on charltable actlvltles can be analysed as follows: Wlthln the expendlture Items above the followlng Items are materlal: (please dlsclose the nature, amount and any prlor year amounts) 25 Section C Notes to the accounts (cont) Noie 7 Extraordinary items Please explaln the nature ol each extraordlnary ttem occurrlng In the perlod. Thls year Last year Descrl tlon Extraordlnary Item 1 Extraordlnary Item 2 Extraordlnary Item 3 Extraordlnary Item 4 Total extrordlnary Items Section C Notes to the accounts {cont) Nole 8 Funds received as agenl 8.1 Plgaso Complete Ihis note if the ¢harily has agreed to adminisler the lunds of another entity a$ ils agent. Note.. Ifa charity is acting as an aggnl, it should not recognise the income in the Statgmenl ol Financial Activities or the Balance Sheel. Amount roceiyod Amount aid out Balanco hold at riod end Descriptionlname of party Rolated party {Yes orNo This year Last year This year Last year This year Last year Total 8.2 Whera a consortla or slmllar arrnngement exlsls whereby 2 or more charltles ¢o-oper8te lo achleve economles In the purchasa ofgoods or servlces. please dlscose detalls olany balances outstandlng between any partlclpatlng members. De$crlptlonlname of party Bèlance held at Thls year rlod end Last yèar Total Section C Notes to the accounts (cont) Note 9 Support Cosls Please complete this note if the charity has anatysed ils expenses using activity categories and has support costs. Basis of allocalion (Describe mothodl Raising lunds tivity 1 Activity 2 Activity 3 Grand total Support cost exam les Governance Other Total Please provlde detalls ol the accountlng pollcy adopted lor the apportlonment ol costs between actlvltles and any estlmatlon technlques used fo calculate thelr apportlonment. 28 Section C Notes to the accounts (cont) Note 10 Details of certain items of expendilure 10.1 Fees for examination ol the accounts Please provide details ol the amount paid lor any statutory external scrutiny ol accounts and other services provided by your independent examiner. If nothing was paid please enter O, in the appropriate box{es). This year Last year Independent examiner's fees 1,200 1200 Assurance services other than audit or independenl examination Tax advisory lees Olher lees (for example: financial advice. consullancy, accounlancy services) paid to the independent examiner Section C Notes to the accounts (cont) Noie11 Paid employees Please complete thls note If the charity has any employees. 11.1 Slaff Costs Thls year Last year Salarles and wages Soclal se¢urlly costs Pension costs (defined contrlbutlon scheme) Other employee benefits 147,569 2,267 2,214 135,755 1,739 1,921 Total staff costs 152,050 139,415 Please provlde detalls of expendlture on staff worklng for the charlty whose contracts are wlth and are pald by a relaled party Please glve detalls of the number ol employees whose tolal employee beneflts (excludlng employer penslon costs) fell wlthln each band ol £I0,iN)O from £60,000 upwards. If there are no such transactlons, please enter Yrue, In the box provlded. No employees recelved employee beneflts {excludlng employer penslon costs) for the reportlng perlod of more than £60,000 TRUE Band £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 Number of em ees Please provlde the lotal amouni pald to key managemeni personnel (Includes trustees and senlor management) for thelr servlces to the charlty £38.894 Section C Notes to the accounts (cont) 11.2 Average head ¢ounl In Ihe year Thls year Number Last year Number The parts of the charlty In whlch the employees work Fundraisin Charilable Aclivllles Governance Other 13 12 Total 13 12 11.3 Ex-gratla payments lo employees and others (excludlng truslees) Please complete il an ex-gratia payment is made. Please explaln the nature of the payment Please state the legal authorlty or reason for maklng the payment Please state the amount of the payment {or value of any walver of a rlght to an asset) 11.4 Redundancy payments Please complete Ifany redundancy or termlnatlon payment Is made In the perlod. Total amount of payment The nature of the payment (cash, asset etc.) The exlent of redundancy fundlng al the balance sheet date Please state the accounllng pollcy tor any redundancy or termlnatlon payments 31 Section C Notes to the accounts {cont) Note 12 Deflned contrlbutlon penslon scheme or deflned beneflt scheme accounled for as a dellned conlrlbutlon scheme. 12.1 Please complete Ihls nole If a dellned ¢ontrfb￿lon penslon Schen￿ Is operated. Amount ot contrlbutlons recognlsed In the SOFA as an expense £2,214 Please explaln the basls for allocatlng the Ilablllty and expense of deflned contrlbutlon penslon $¢heme between actlvltles and between restrlcted and unrestrlcted funds. Not appll¢able 12.2 Please complete thls sectlon where the charitypartlclpates In a dellned benelltpenslon plan but Is unable to ascertaln Its share of the underlylng assets and Ilabllltles. Please conflrm that altough the scheme Is accounted for as a deflned contrlbutlon plan, It Is a dèflned beneflt plan. Please provlde such Informatlon 881s avallable about the plan's surplus or detlcSt and the Impllcatlons, If any, for the reportlng charlty 12.3 Please complete thls sectlon where the charlty partlclpates In a mulfl*mployer dellned benellt penslon plan that Is accounted lor as a dellned contrlbutlon plan. Descrlbe the extent to whlch the charlty Can be Ilable to the plan for other entltles. obllgatlons under the terrng and conditlons of the multl-employer plan Section C Notes to the accounts (conl) Note 13 Granlmaking Please complete this note rf the charity made anygranls or donations which in aggregate fomi a maferialpart of the charitable activities undertaken. 13.1 Analysis of grants paid {included in cosl of charitsble activities) Granls to Granls to inslilulions individuals Analysis Activity or project 1 Support cosls Total Aclivil or ro ec12 Aclivil or ro ec13 Activity or project 4 Total Please enter "Nll" If the charlty does not Identlfy an￿or allocate support costs. 13.2 Grants made lo Instltullons My charlty has made grants to partlcular Instltutlons that are materlal In the context ol Its grantmaklng. Detalls ol the Instltutlon supported, purpose ol the grant and totalpald to each Institutlon Is avallable on the charlty's web slte. Plgase provid8 details of charitys URL. Provlde detalls below Y8S No Names of Instltutlon Purpose Total amount of rants aid£ Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID Section C Notes to the accounts {cont) Noie 14 Tangible fixed assels Please complete thls note If the charity has any tanglble flxed assets 14.1 Cost or valuatlon Freehold land & bulldlngs Other land & bulldlngs Plant, rnachinery and molor vehlcles Flxtures, fittings and equipment Total Al the beginning of the year Additions 36,835 36,835 130 130 Revaluations Disposals Transfers Al end ol the year 36,965 36,965 14.2 Depreclallon and Impalrments SLorRB 'Basls SLorRB SLorRB SL SLorRB Straight Line I'SL") or Reducing 8alanc8 I'R8"} Rate 3&4years Al beginning of th8 year Disposals 36,682 36,682 Depreciation 120 120 Impairmenl Translers. At end of the year 36,802 36,802 14.3 Net book value Nel book value at the beginning of the year Nel book value at Ihe end of the year 153 153 163 163 Section C Notes to the accounts {cont} 14.4 Impalrmenl Not applicable Please provlde a descrlptlon of the events and clrcumstances that led to the recognltlon or reversal ol an impairment loss. 14.5 Revaluallon If an accountlng pollcy of revaluatlon Is adopted. lease rovide." the effectlve date of the revaluatlon Not applicable the name of Independent valuer, 11 appllcable the methods applled and slgnlllcant assumptions the carrylng amount that would have been recognised had the assets been carried under the cost model. 14.6 Other dlsclosures (l) Please state the amount of borrowlng costs, 11 any, capitalised In the constructlon ol tangible flxed assets and the capltallsatlon rate used. (11) Please provlde the amount ol confractual commifmenls for the acqulsltlon oi fanglble flxed assets. Nol appllcable (111) Detalls of the exlstence and carrylng amounts ofproperty, plant and equlpmenl to whlch the charlty has restrlcted tltle or that are pledged as securlty for Ilabllltles. The 'transfers" row is for movements belween fixed asset Categories. ' Please indicate the method of depreciation by deleting the method not applicable (SL = straight Section C Notes lo the accounts Icontl Note 15 Intanglble a$sets Pl8ase ¢omplete th1$ note M the ¢h8rlty has anylntanglbleassets 15.1 Cost or valuatlon Resear¢h & development Patsnt$ ond her Total Al beginning ol the year Additions Disposals Revaluations Transfers ' At and ol the year 15.2 Amortlgatlon and Imp4lrment$ SLorR8 'B*$l$ SLorR8 SLOTRB SLorRB Straight Line I"SL"lor Reducing Balance I'RB'I 'R*ts At beginning ol the year Disposals Arnortisation Impairment Transfers. At end ol year 15.3 Net book valuo Nat book value al the beginning ol the year Net book value at the end ol the year 36 Section C Notes lo the accounts Icontl 15.4 A¢¢ountlng poll¢y Pl88$9 dlsclose the o¢¢ountlng pollcy for Intanglble Ilx8dassets In¢ludlng." Reasons for ¢hooslng amortlsatlon rotes Poll¢lgs for Ihg re¢ognltlon o18ny Capltal development 15.5 Impalrment Ple8$e provlde 8 descrlptlon ofthe event$ and clr¢umst8n¢e$ th•1 led to Iho re¢ognltlon ot rever￿1 olon Impjlrment Its￿. 15.6 Ravaluatlon Man a¢countlng poll¢y olrovaluatlon 1$ adopled. please proyldo." the offKtlve dat• ollho reY•luatlon the name ollndependent ¥alu•r, lIap￿￿•￿e methods applleé the carrylng amount that would have been recognlsed had Ihe assels b8en carrled under the Gosl m¢xlel. 1S.7 Other dlsclosures (l) Ilyour Intanglble asset was acqulred by way ol grant, provlde Value on Inltlal recognltlon and carrylng amount of the assel. (11) Detalls of the carrylng amounts of any Intanglble assets lo whlch the charlty has restrlcled Iltle or that are pledged as securlty lor Ilabllltles. (Illj Please provlde the amounl ol contractual commltments for the acqulsltlon ol Intanglble asse (Iv) State the amount ofresearch and developmenl 8xpendllure recognlsed as oxpendlture In the year. (VIJ Please detall the headlngs In Ihe SOFA In whlch a charge for amortlsallon of Intanglble assels Is Includod. (vll) Forany materlal Intanglble assels, please provlde a descrlptlon, Ils carrylng amounl andany rnmalnlng amortlsatlon pgrlod. The Yranslers" mw is lormovements behveen Iix6dasset categ￿leS. ' Please indicate the methÈxl ofdepreciation by delelNng the Metht￿ not applicable (SL - straight line,. RB - reducing balance). Also please ind￿ale the rate ol depreCiat￿n." lorstraight line. what is the 3nticipaled life ol the asset (in years)," for reducing balance, what is the percentage annual deductlon. 37 Section C Notes to the accounts (contl Note 16 Heritage assets Please complete thls note If the Charity has herltage assels 16.1 General dls¢lo$ures for all ¢harltle$ holdlng herltage assets 11 Explaln the nature and scale ol herltage assets held. 111 Explaln the poll¢y for the acqulsltlon J preservation, managgm8nt and disposal ol horltago assets. 16.2 Cost or valuatlon Hedtage •$set H8rltoge ¥sset Herllage 4$sat Harlt#ge 4$s¢t Total Al beginning ol the year Additions Disposals Revaluations Transfers ' Ai end ol the year 16.3 Deprec18tlon and Impalrnient8 'Basls Siraighl Line I'SL") or Reducing Balance Rate Al beginning ol the year Disposals Depreciation Impairment Transfers. At end ol year 16.4 Net book value Nal book value at the beginning ol the year Nel book value at the end ol the year Section C Notes to the accounts (contl 16.5 Impalrment Please provlde a de$¢rlptlon ol the events and clrcum$tan¢e$ that led to the recognltion or reversal olan impalrment los& 16.6 Revaluatlon 11 an •¢countlng pollcy olrevaluatlon Is adoptedj please provlde.. the effectlve date ol the revaluatlon the name of Independent valuer, Ilappllcable quallflcatlons ollndependent valuer the methods applled and slgnlllcant assumptlons any slgnlflcant Ilmltatlons on the valuatlon 16.7 Analy818 of herltage assets by class or group dlstlngul8hlng those at cost and those at valuatlon At valuatlon At cost Group Group A Total Carrying amount al the beginning ol the period Additions Disposals Deprecialionlimpairment Revaluation Carrying amount at the end of period 39 Section C Notes to the accounts (contl 16.8 Herftage as$et$ Iwhere herltage a$sets are not rt¢olgnlsed on the balan¢e sheet) 111 Explaln the rea$on why heritsge assets have not been recognised on the balance sheet. 111 Des¢rlbe the slgnlflcance and nature of herltage assets. 111) Dl$clos8 Inlormatlon that Is helpful In assesslng the value 01 herltage assets. Ilvl Explain the reason why It Is not practlcable to obtaln a valuatlon of herltsge assets. Section C Notes to the accounts (contl 16.9 Flve year summary of herltage a$sets transadlons 2022 2021 2020 2019 2018 Purchases Group A Group B Group C Other Donatlons Group A Group B Group C Other Total addStlons Charge for Srnpalrment Group A Group B Group C Other Total charge for Impalrment Dlsposals Group A- carrwng amount Group B carrwng amount Group C Other Total dlsposals 41 Section C Notes to the accounts cont Nole 17 Investmenl assels Pleasg complete thi$ note if the charity has any inveslmentassets 17.1 Fixed assets investments (please provide tor each class ol investmenl) Cash & ¢a$h equivalents Lisled inveslments Investment properties investments Olher Total Carrying Ilairl value al beginning of period Add: additions lo investments during period. Less: disposals al carrying value Less: impairmenls Add: Reversal ol impalrments Addl{deducll: Iransler inlloull in the period Addlldeducll: nel gainlllossl on r&valualion Carrying Ilairl value al end ol year 'Please speclly addltlons resultlng from acqulsltlons through bu$lness comblnatlong. It anv. Please nota that Falr Value In thls context Is the amount for whlch an assel could be exchanged between knowlegable and wllllng partles In an ami's lenglh transactlon. For traded securltles. the falr value Is the value of the securlty quoted on the London Stock Exchange D811y Offklal Llst or equlvalent. For other assets where there Is no market prlce on 8 tr8ded market. It Is the Irustees. or valuers'best estlmate of falr value. 17.2 Please provlde a breakdown of Investments shown above agreeing wlth the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment. Analysis of investments Falr valuè at y8ar •nd Cost l•ss Imp8lrm•nt Cash or cash equivalents Listed investrnents Investment properties Social investments Other investments Total Grand total (Fair value at year end+Cost less impairmenl) 42 Section C Notes to the accounts cont 17.3 If your charity holds investment properties, please complete the lollowing note: lil Explain thg mglhods and $ignificanl assumptions in delgrmining tho fair value of investment property held by the charity lill Namo or indopendgnt valuer. if applicable, and relevant qualifications lili) Provide details of any restrictions on the ability to roalise investmont property or on the remiltance of incomo or disposal proceods livl Explain any contractual obligations for the purchase. construction or development ot investment property or for repairs, maintenance or enhancements 17.4 Please provlde a breakdown ol currenl assel Inv8stm8nts,11 appllcable, agreelng wlth the balance sheet. Analysls of eurrent asset Investments Thls ￿•r Lasl year Cash or cash equlvalents Llsted Investments Investment propertles Soclal Investments Other Investments Total 28,484 28,403 28,484 28,403 17.5 Guarantees Please provide details and amount ol any guarantee made lo or on behalf ol • third party Name of the entity or èntities benefitting from those guarantees Please explain how the guarantee lurthers the charity's aims Section C Notes to the accounts cont 17.6 Concessionary loans L*scriplion This year £ Lagt year £ Amounl of concossionary loans made {Muttiple loans made may be dis¢lgsed in 899￿gateProVlded thatsuch ¥ggregation dogs not obsure significant informJtion). Total Description Thls year £ Last year £ Amounl of concessionary loans received {Alu11￿le 108ns reGeivedmay be disGlosed In aggregate provlded that such ?ggtrpgalion does not obsure slgnllkant Informatlon). Total Terms and condltlons eg Interest rate, securlty provlded Value ot any concesslonary loans whlch have been commllted but not taken up at the reportlng date Amounts payable wlthln 1 year Amounts payable after more than 1 year Amountg recelvable wlthln 1 year Amounts recelvable after more than 1 year 17.7 Additional information Please provlde Informatlon about the slgntflcance of investrnents to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investrnents measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of securityj the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge. Section C Noie 18 Notes to the accounts (cont) Slocks Please complete thls note If the charfty holds any stock Items 18.1 Please state Ihe Carrylng amount of stock and work In progress analysed between actlvltles. Slo¢k Donated goods Work In progress For dlstributlon For resale For dlstrlbutlon For resale Charltable acllvltles: Openlng Added In perlod Expensed In perlod Impalred Closlng Other Iradlng acllvltles: Openlng Added In perlod Expensed In pertod Imp8lred Closlng Other: Openlng Added In perlod Expensed In perlod Impalred Closlng Total thls year Total prevlous year 18.2 Please speclty the carrylng amount of any slocks pledged as securlty for Ilabllltles None Section C Notes to the accounts (cont) Noie 19 Debtors and prepaymenls Please complete thls note if the charity has any debtors or pTrpayments. 19.1 Analysls of debtors Thls year Last year Trade debtors 1,484 5,372 2,446 2,062 Prepayments and accrued Income Other debtors Total 6,856 4,508 Please complete 19.2 where a materlal debtor Is recoverable more than a year after the reportlng date. 19.2 Analysls of debtors recoverable In more than 1 year (Included In debtors above) Thls year Last year Trade debtors Prepayments and accrued Income Other debtors Total Section C Notes to the accounts (cont) Noie 20 Creditors and accruals Please complete thls note if the charity has any Credltors or accruals. 20.1 Analysls of credllors Amounts falllng due within one year Thls year Lasl year Amounts falllng due after more than one year Thls year Last year Accruals lor grants payable Bank loans and overdrafts Trade credltors Payments recelved on account for contracts or performance-related grants Accruals and deferred Income 1,029 986 4,751 204 7,542 713 Taxatlon and soclal securlty Other credllors Total 2,273 57 440 20.2 Deferred Income Please complete thls note If the charlty has deferred Income. Please explaln the reasons why Income Is deferred. Groundwork grant, EYPP Income and lood vouchers to be used In 2022. Fees pald for chlldren startlng In Sept21. Movement In deferred Income account Thls year Last year Balance al Ihe start ol the reportlng perlod Amounts added In current perlod Amounts released to Income from prevlous perlods Balance al the end of Ihe reportlng perlod 3,336 1,150 12,9351 1,551 1,619 3,498 11,7811 3,336 47 Section C Notes to the accounts (cont) Noie 21 Provisions for liabilities and charges Please complete thls note If you have Included in charfty expendlture anyprovlslons. A pmvlslon Is made when the Charity has a Ilability ol uncertain tlming or amount. 21.1 Please provlde: a brlef descriptlon of any obligations on the balance sheet and the expected amount and Ilmlng of resulting payments; an Indication of the uncertalntles about the amount or Ilmlng ol Ihose outflows; and . the amount of any expected relmbursement, stating the amount of any asset thal has been recognlsed for that expected reimbursement. 21.2 Movements In recognlsed provlslons and fundlng commltment durlng the perlod This year Last year Balance al the start of the reportSng perlod Amounts added in current period Amounts charged against the provlslon In the current perlod Unused amounts reversed during the perSod Balance at the end ot the reportlng perlod 21.3 For any fundlng commltment thal Is not recognls8d as a Ilablllty or provlslon J provlde delalls of commitmenl made, the tSme Irame ol Ihat commltment, any performance-related condltlons and details ol how Ihe commllment wlll be funded {wlth contracts lor capltal expendlture separately Idenlllled). 21.4 Where unreslrlcled lunds have been deslgnaled to a lund commllment, please dlsclose the nature of any amounts deslgnaled and the Ilkely ilmlng ol that expendlture. Section C Notes to the accounts (cont) Note 22 Olher dlsclosures for debtors. credltors and other bas1¢ flnanclal Instrumenls 22.1 Please provlde Informatlon about the slgnlfl¢ance of flnan¢lal Inslrumenl$ (eg. debtors, credltors, Investments el¢) lo the charlty's flnan¢lal posltlon or performance, for example, the terms and condltlons of loans or the use of hedglng lo manage flnanclal rlsk. £28,484 is held on a 95 day notice account. The money can easily be accessed if needed. It is used to earn additional funds for the playschool. 22.2 If the charlty has provlded flnanclal assets as a form of securlty, the Carrylng amount of the Ilrtanclal assets pledged as securlty and the terms and conltlons related to Its pledge should be glven here. Not applicable 49 Section C Notes to the accounts (cont) Noie 23 Contingent liabilities and contingeni assets 23.1 Contingent liablllties Where the charity has contingent Ilabllllltles, please Complete the followlng sectlon unless Ihe posslblllty of Iheir existence is remote. Description of item including Ils legal naluTr. Please describe any security provided in connection to the Ilabillty. Estlmale of flnanclal effect 23.2 Contlngent assets Where the charlty has contlngent assets? please complele the followlng secllon when thelr exlstence Is probable Descrl tlon of Ilem Estlmale of f Inanclal effect 23.4 Other dlsclosures for contlngenl assets andlor Ilabllllles Please provlde the tollowlng Informallon where practlcable: Explaln any uncertalntles relallng io the amounl or tlmlng of settlement" and the posslbllty of any relmbursement Where It Is not practlcal to make one or more ot these dlsclosures, please state thls facl Section C Notes to the accounts {cont) Note 24 Cash al bank and In hand Thls year Last year Short term cash Inveslments (less than 3 months malurlty date) Short term deposlts Cash at bank and on hand Other Total 17,914 10,000 30,703 10,000 51 Section C Notes to the accounts (cont) Note 25 Fair value of assets and liabilities 25.1 Pl&8$e provld& detsll$ ot th¢ ¢harty$ expo$ure to ¢redlt rl$k Ith& rlsk of In¢urrlng a lo$$ du& to a debtor not p•ylng what 1$ owed) , Ilquldlty rlsk (the rl$k of not belng abl• to me•t Short term flnan¢l•l demand$l •nd m•rket rl$k (the rl$k th•1 the value of •n Investment wlll l•ll du¢ to ¢h•nge$ In the m•rktrtl •rl$lng from fln•n¢lal Instrument$ lo whl¢h the ¢h•rlty 1$ exposed at th¢ ¢nd ot tho rtrportlng porlod and •xpl•ln how the ¢h•rlty man•gos tho$tr rl$k8. Debtors relate lo the number of hours spent by children, at thts plaY￿h0O1. The individual debtors are all small, they are rnonitored regularly,. the trustees (lo not believe that there is a credit risk. Cash flow is monitored, with review of monthly fflarhagement accounts against annual budget. The Play5chool has ash rese￿e$ and th8r8fore the trustees believe that the there 15 a low liquidity risk. Th8 cash on deposif is held on in a 95 day notic8 account., interest rates are 0.4%.. the truslees believe that there is minimal rnarket risk. 25.2 Please glve detsll$ of the arnount ol chong¢ In th• falr valug of b¥51c flnanclal Instruments Ideblor$, credltors. Investment5 Isee secllon 11, FRS 102 SORP)) me¥sured at falr value through the SOFA that Is attrlbutable to changes In credlt rlsk. Nol applicable Section C Notes to the accounts (cont) Noie 26 Evenls after the end of Ihe reporting period Please complete thls note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before Ihe accounts are authorised which ￿late fo conditions that arose after the end of the ￿pOrtIng perlod. Please provlde detalls ol the nature ol the event Not applicable Provlde an esllmate of the flnanclal effect of the event or a statement that such an esllmate cannot be made Section C Notes lo the accounts Icontl Note 27 Charlt funds 27.1 Detalls of materlal funds held and movements durlng the CURRENT reportlng perlod Pleasg givg details of the movements ol material individual funds In tho r8POrtlng wlod togelher with a balanclng figure for 'Other fvnds.. The Total lund$' flgure below should reconcile lo 'Total funds. in th8 blanace sheel. ' Key." PE- pemianent endowment funds,. EE- expendlble endowment lund$.' R- restrlcted Income lunds, Includlng spe¢l•l trusts, of the ¢harlly,' and U- unre$trlcted funds Fund balances brought lonvard Fund balances carrled forward Type PE. EE RorUR- Purpose and Restrl¢tlon$ Galn8 and losses Income Expendlture Transfers Fund n8meg General Pur ose Fund Da lo da runnin ol the chari 35.701 28.385 182,942 191.868 4,799 31,574 23,586 Redundanc Reserve Fund Reserve in case ol slafl redundanc Other funds Nla Nla Total Funds 64.086 182,942 191,868 55,160 Section C Notes lo the accounts Icontl Note 27 Charlt funds ¢onl 27.2 Detalls of materlal funds held and movements durlng the PREVIOUS reportlng perlod Pleasg givg details of the movements ol material individual funds In tho r8POrtlng wlod togelher with a balanclng figure for 'Other fvnds.. The Total lund$' flgure below should reconcile lo 'Total funds. in th8 blanace sheel. ' Key." PE- pemianent endowment funds,. EE- expendlble endowment lund$.' R- restrlcted Income lunds, Includlng spe¢l•l trusts, of the ¢harlly,' and U- unre$trlcted funds Fund balances brought lonvard Fund balances carrled forward Type PE. EE RorUR- Purpose and Restrl¢tlon$ Galn8 and losses Income Expendlture Transfers Fund n8meg General Pur ose Fund Da lo da runnin ol the chari 24.221 27.182 180,800 168.117 1,203 35,701 28,385 Redundanc Reserve Fund Reserve in case ol slafl redundanc Other funds Nla Nla Total Funds 51.403 180,800 168,117 64,086 Section C Notes to the accounts (cont) Noie 27 Charity funds {conl) 27.3 Transfers belween funds Reason for transfer and where endowment Is converted lo Income, legal power for its conversion During the year the lollowing movemenls were made within the unreslricled reserves in respecl ol a decrease in the redundancy reserve. Amount Between unrestricted and restricted lunds £4,799 Between endowment and restricted funds Between endowment and unrestricted funds 27.4 Desi naled funds Planned use Pur ose of Ihe desi natlon Amount Section C Notes to the accounts cont Nole 28 Transactions wilh trustees and relaled parties M the chariTty has any Iransa¢lions with relatedparties (olher Ihan the Irusfee expenses explained in guidan¢p notes) details of such transactions should be providad in this nota. If thore are no transactions to r8poti ploase enter'True" in th8 box or "False" if there are transactions to report. 28.1 Truslee remuneration and benefits None of the trusloes have been paid any remuneration or received any other benefits from an gmploymenl wilh their charity or a rolated entity (True or False} TRUE In the period the charity has paid truslees remuneration and benefils Pleasg give the amount ol, and legal authority for, any remuneration or olher benelils paid lo a truslee by the charity or any institution or Company connected wilh il. Amounts paid or benefit value This Pension ontrlbutlon ar Redundbncy Ilncluding loss of offlcellex Last ear TOTAL Legal aulhority (eg order. governing document} Remunerallon Other Name ol trustee Ple8se glve detalls of why remuner8tlon or other employmenl benellts were pald. Where an ex gratla payment has been made to a trust8e. provlda an expl8natlon ol the nature ol thepayment. 28.2 Trustees. expenses 11 the charity has paid trustees expenses for luifilling their duties, details olsuch transactions should be provided In th1$ note. If there are no transactions to report, please enter"True" in the box below. If there are transactions to report, please enter"False': No trustee expenses have been incurred (True or False) FALSE Type of expenses reirnbursed This year Last year Travel Subsistence Accommodation Olher (please specity}: DBS Checks £16 57 Section C Notes to the accounts cont TOTAL £0 £16 Please provide the number ot trustees reimbursod for expensos or who had expense$ paid by the charity 28.3 Transaclion{s) wilh related parties Please give details ofany Iransaclion undertaken by (or on behatt OQ Ihe charity in which a relatedpaty has a material Tnteresf, including where fvnds have been held as agenl for relatedparties If there are no such transactions, please enter In￿. in the l)oxprovided. There have been no related party transactions in the reporting period {True or False) TRUE Amounts written off during reportlng riod Name of the trustee or rglated party Relationship to charity Description of the transadion(s) Balance at perlod end Provislon for bad debts at period end Amount In relatlon to the transactlons above. please provlde the terms and condltlons, Includlng any securlty and the nature ol anypaymanl {conslderatlonJ to be provlded In settlement. For any relatedparty, please provlde detalls olany guarantees given or received. Section C Notes to the accounts (cont) Noie 29 Additional Disclosures The followlng are slgnlflcant matters whlch are not covered In other noles and need to be Included lo provide a proper underslandlng of the accounts. If there Is Insufflclenl room here, please add a separate sheet. As at 31 July 2020 the charity has committed to make fulure payments under an operaling lease of £3,015, which ceases 31 July 2023. 59