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2021-08-31-accounts

All Saints Playgroup (Halifax)

Charity number 1066854

Annual Report and Financial Statements for the year ended 31 August 2021

All Saints Playgroup (Halifax)

Annual Report and Financial Statements

for the year ended 31 August 2021

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 to 9

Prepared by West Yorkshire Community Accounting Service

1

All Saints Playgroup (Halifax)

Trustees' report for the year ended 31 August 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Cara Templeman Chair Christine Graham Secretary Chloe Collins Treasurer Gail Broadbent Parent member Cheryl Westley

Charity number

The charity was registered with the Charity Commission for England and Wales, number 1066854, on 15 December 1997.

Principal address

Bankers

The Function Room NatWest Spring Hall Mansion 1 Waterhouse Street Huddersfield Road Halifax Halifax HX1 1JA HX3 0AQ

Independent examiner

Helen Galvin FCCA

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is governed by a constitution adopted on 22 May 2015.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

2

All Saints Playgroup (Halifax)

Trustees' report (continued) for the year ended 31 August 2021

Objectives and activities

The charity's objects

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 and by:

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.

Achievements and performance

Despite a year in which the Coronavirus led to more restrictions All Saints Pre School continued to provide a safe environment in which the children from the local community were able to attend, learn and socialise.

All Saints Pre-school has also maintained links with parents during the year providing much needed support to parents struggling with the isolation that the Coronavirus brought.

Children at the Pre-school have been able to access all areas of the Early Years Foundation Stage (EYFS) curriculum preparing them for a smooth and successful transition to a school of their choice.

Financial review

The net receipts for the year were £22,269, including net receipts of £11,195 on unrestricted funds and net receipts of £11,074 on restricted funds.

Pre-school staff are a dedicated team, passionate about the Early Years education they provide to the local community. They have utilised the staff effectively so as to keep staffing cost as low as possible. Preschool have increased marketing through community events, social media and advertising. Fundraising has played an important part in both the financial and social aspect of the Pre-school as it has helped it engage with more families in the local community who may need to access Early Years childcare.

The committee and staff meet 3/4 times a year to monitor the finances and plan for the coming months.

The Coronavirus has had an impact on the finances of the Pre-school and the uptake of children accessing the provision has reduced. Whilst the funds will need to be monitored closely, careful planning will ensure that Pre-School remains viable throughout this year and into future years.

3

All Saints Playgroup (Halifax)

Trustees' report (continued) for the year ended 31 August 2021

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £21,350. We have identified several reasons to justify holding funds in reserve:

To deal with short-term fluctuations in cash-flow

To be able to develop projects

To take advantage of opportunities.

We aim to put aside 3 months running costs plus redundancy liabilities. We estimate this to be £29,000, which we hope to attain in the next financial year.

Signed on behalf of the board of trustees on …………..……...……. Signed: ………………..…………. (Trustee) Name: ……………..…..………….

4

All Saints Playgroup (Halifax)

Independent examiner's report to the trustees of All Saints Playgroup (Halifax)

I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 August 2021, which are set out on pages 6 to 9.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2 the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: …………………………………… Name: Helen Galvin FCCA

Date: …………………….

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

5

All Saints Playgroup (Halifax)

Receipts and payments account for the year ended 31 August 2021

Notes
2021
Unrestricted
funds
£
Receipts
Grants
(2)
5,000
Fees
9,709
Fundraising
1,346
Uniform income
-
Other income
282
Total receipts
16,337
Payments
Salaries and NI
(3)
3,359
Rent
1,010
Payroll costs
49
Training
-
Activity and material costs
201
Food
3
Equipment and toys
-
Accountancy and independent examination
43
Insurance
65
T-shirts and uniforms
16
Cleaning and recycling
166
Other payments
14
Advertising and publicity
31
Administration and bookkeeping
7
Stationery and printing
22
Telephone
13
Postage
1
Fundraising expenditure
142
Total payments
5,142
11,195
Fund balances brought forward
10,155
Fund balances carried forward
(4)
21,350
Net receipts
2021
Restricted
funds
£
66,515
-
-
-
-
66,515
38,846
10,213
493
-
2,034
27
-
435
661
159
1,677
143
312
72
225
137
7
-
55,441
11,074
7,273
18,347
2021
Total
funds
£
71,515
9,709
1,346
-
282
82,852
42,205
11,223
542
-
2,235
30
-
478
726
175
1,843
157
343
79
247
150
8
142
60,583
22,269
17,428
39,697
2020
Total
funds
£
66,752
8,123
894
263
7
76,039
44,649
12,459
440
157
392
81
153
1,248
726
549
639
364
498
338
243
151
4
-
63,091
12,948
4,480
17,428

6

All Saints Playgroup (Halifax)

Statement of assets and liabilities

as at 31 August 2021
2021
Unrestricted
£
Cash funds
Cash at bank
21,294
Cash in hand
56
Total cash funds
21,350
Other monetary assets
HMRC - SMP to recover
Assets retained for the charity's own use
Various toys and other play equipment
Storage trolleys and boxes
Wooden chairs, tables and settee.
Bookcase
Printer
Computer cabinet
Laptop
Liabilities
Invoices outstanding
Independent examination
CMBC - Autumn Term 2020 funding received in advance
2021
Restricted
£
18,347
-
18,347
2021
Total
£
39,641
56
39,697
£
1,942
£
117
480
9,442
10,039
2020
Total
£
17,007
421
17,428

Approval of the accounts

The financial statements were approved by the board of trustees on …………..……...……. Signed: ……………...………….…. (Trustee) Name: ……………..…..………….

7

All Saints Playgroup (Halifax)

Notes to the accounts

for the year ended 31 August 2021

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

8

All Saints Playgroup (Halifax)

Notes to the accounts continued

for the year ended 31 August 2021

**2 ** Grants 2021 2021 2021 2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Calderdale MBC 5,000 66,515 71,515 66,752
**3 ** Staff costs and numbers 2021 2020
Gross salaries £
41,716
£
45,752
Social security costs 1,325 (416)
Employment allowance (1,325) (1,269)
Pensions 489 582
42,205 44,649
The average number employees during the year was 5 (2020: 5).
Defined contribution pension scheme 2021 2020
Costs of the scheme to the charity for the year £
489
£
582
Amount of any contributions outstanding at the year end - -
Amount of any contributions prepaid at the year end - -
**4 ** Restricted funds Balance b/f Incoming Outgoing Balance c/f
CMBC - Early Education Funding £
7,273
£
66,515
£
55,441
£
18,347
Fund name Purpose of restriction
CMBC - Early Education Funding For the supply of free early years provision for 2 to 4 year olds

5 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

9