Trustees Report Year End 2021
The restrictions and advice for Covid-19 continued to impact on the running of our setting. Our headcount was much lower than the previous few years but this seemed a blessing given the ever-changing guidance. We were still able to offer a lunch club and additional hours/sessions for those not entitled to the full 30hours.
Following our Ofsted inspection in February 2020 where we were delighted to maintain our outstanding status, we had an article published in our local newspaper and we invested in a banner to display our success outside the entrance to preschool.
The equal’s card has proved a good choice as the manager is now able to purchase items without using petty cash or having their own bank account reimbursed. Also, as a result of covid nobody was handing over cash payments and preferred to pay via online banking. The card is used to purchase resources, cleaning products and snacks for the classroom. We continue to ask parents for a contribution of £15 towards the snacks and forest schools cooking. We offer a healthy variety of snacks to the children.
With a lack of fundraising opportunities, we didn’t spend much on new resources for the classroom or outdoor area. This was also a choice due to the additional expense of cleaning products and PPE. Our independent cleaner is still being used.
Unlike previous years, whereby we would ask external agencies to come and provide a specialist lesson, this was also not possible due to Covid restrictions within the school.
Salaries were again reviewed to reflect the increase in national living minimum wage. We always try to ensure our staff to child ratio operates to best practice and use our bank staff where possible to remain mindful of finances.
As an early year setting, after the initial lockdown in March, we remained open for any child who wished to attend.
Myself, as chair and the preschool, manager both undertook our Level 3 forest school leader training, which was funded by preschool. We managed to enjoy lots of outdoor activities with the children and they particularly liked it when we lit the fire and toasted marshmallows.
As an early year provider, we track our children’s progress by continual observation and photographic evidence, therefore we bought 3 amazon fire tablets for staff use.
Because of the continued restrictions within school, we were not able to do our normal transition process. However, we still managed to let the children familiarize themselves with staff and the first school they would be moving to.
With lower numbers and increased costs this resulted in us making a significant loss for the academic year. Our reserve account continues to mature on a 42-day term.
## **Broomley Pre School**
## **Accounts for the year ended 31st August 2021**
## **Prepared by: Heritage Accountancy Ltd**
76 Front Street Prudhoe Northumberland NE42 5PU
Registered Charity Number 1069127
**Broomley Pre School**
Independent Examiner's Report to the Trustees of Broomley Pre School
We report on the accounts for the Charity "Broomley Pre School"; Registered Charity Number 1069127, for the year ended 31st August 2021.
The financial information set out in these accounts complies with all current statutory requirements, the memorandum of association and the Statement of Recommended Practice - Accounting and Reporting by Charities.
## **Respective Responsibilities of The Trustees and The Independent Examiner**
As the charities trustees you are responsible for keeping accurate financial records which at any given point would disclose with reasonable accuracy the financial position of the Charity and that those records would enable you to comply with the Charities Act 2011 in producing financial statements.
The charities trustees are also responsible for the safeguarding of any assets of the Charity and hence take reasonable steps for the prevention and detection of fraud and other irregularities.
As the charities trustees you are responsible for the preparation of the accounts which make up this report; you consider that the audit requirement of section 43(2) of the Charities Act 2011 (The Act) does not apply. It is our responsibility to state, on the basis of procedures identified and specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act; whether particular matters have come to our attention.
## **Basis of Independent Examiners Report**
This examination has been carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of Accounting Records kept by the Charity and a comparison of the accounts presented within those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and as a consequence we can not express an audit opinion on the view given by the accounts.
## **Independent Examiners Statement**
In connection with the independent examination of the records and accounts of the Charity: Broomley Pre School, no matter has come to our attention:
1. Which gives us reasonable cause to believe that any material respect, the requirement to keep accounting records in accordance with Section 41 of The Act; and to prepare the accounts which accord with the accounting records and to comply with the accounting requirements of The Act have not been met or;
2. which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
J Keeler Heritage Accountancy Ltd
76 Front Street, Prudhoe, Northumberland, NE42 5PU
**----- Start of picture text -----**
Broomley Pre School
Receipts and Payment Accounts
2021 2020
Resources Arising
Parental Fees 1,770 4,224
Nursery Vouchers 35,008 88,149
Fundraising 108 1,406
Bank Interest - 180
- -
Sweatshirt and Name Tapes
36,885 93,959
Direct Charitable Expenditure
Salaries 53,190 50,172
Training 2,260 313
Repairs and Renewals 179 495
Telephone 802 648
Snacks and Sundries 209 673
Equipment and Resources 2,343 2,876
Outings and Activities 71 789
Rent 533 279
Insurance 751 513
Accountancy 162 360
Advertising and Stationery 112 52
Professional Fees and Subscriptions 216 -
Cleaning 815 -
Depreciation - 179
61,642 57,349
Changes in Resources in the year - 24,757 36,610
**----- End of picture text -----**
**BROOMLEY PRE SCHOOL 1069127**
**Receipts and payments accounts For the period** Period start date Period end date **To from** 01/08/2020 31/08/2021
**CC16a**
**----- Start of picture text -----**
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Parental Fees 1,770.23 - - 1,770.23 4,224.00
Nursery Vouchers 35,007.68 - - 35,007.68 88,149.00
Fundraising 107.50 - - 107.50 1,406.00
Bank Interest - - - - 180.00
Sweatshirts and name tapes - - - - -
Sub total (Gross income for
- - 36,885.41 93,959.00
AR) [ 36,885.41 ]
A2 Asset and investment sales,
(see table).
- - - - -
Sub total - - - - -
Total receipts 36,885.41 - - 36,885.41 93,959.00
A3 Payments
Salaries 53,190.10 - - 53,190.10 50,172.00
Training 2,260.00 - - 2,260.00 313.00
Repairs & Renewals 179.00 - - 179.00 495.00
Telephone 801.86 - - 801.86 648.00
Snacks 209.32 - - 209.32 673.00
Equipment / Resources 2,342.90 - - 2,342.90 2,876.00
Playgroup Outings & Entertainment 71.40 - - 71.40 789.00
Rent payable 532.50 - - 532.50 279.00
Insurance 750.50 - - 750.50 513.00
Accountancy Fees 162.00 - - 162.00 360.00
Advertising & Stationary 111.60 - - 111.60 52.00
Professional Fees and Subscriptions 216.00 - - 216.00 -
Depreciation - - - - 179.00
Cleaning 815.00 - - 815.00 -
Sub total [ 61,642.18 ] - - 61,642.18 57,349.00
A4 Asset and investment
purchases, (see table)
Fixed Asset Equipment
Purchases - -
- - -
Sub total [ - ] - - - -
Total payments 61,642.18 - - 61,642.18 57,349.00
**----- End of picture text -----**
|**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds brought forward**
**_Cash funds this year end_**|**- 24,756.77**|**-**|**-**|**- 24,756.77**|**36,610.00**|
|---|---|---|---|---|---|
||**-**
**158,042.12**
**133,285.35**|**-**
**-**|**-**
**-**
**-**|**-**
**158,042.12**|**-**
**158,042.12**|
|||||**133,285.35**|**158,042.12**|
|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**||
|---|---|---|---|---|
|**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**|(agree balances with receipts and payments
account(s))
**Details**
Current Bank
Savings Bank
Petty Cash
**_Total cash funds_**
**Details**
**Details**
**Details**
**Details**
Cash at Current Account
Cash at Deposit Account
Cash in Hand
Total
Accruals|**Unrestricted**
**funds**
**101,330**
**31,250**
**705**
**133,285.35**
OK
**Unrestricted**
**funds**
**to nearest £**
**50**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Fund to which**
**asset belongs**
**Fund to which**
**liability relates**|**Restricted**
**funds**
**0**
**0**
**0**
**0**
OK
**Restricted**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**-**
**-**
**-**|
|||||**-**|
|||||OK|
|||||**Endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Current value**
**(optional)**
**-**
**-**
**-**
**-**
**-**
**Current value**
**(optional)**
**-**
**-**
**-**
**-**
**When due**
**(optional)**
**05 June 1901**|
Signed by one or two trustees on behalf of all the trustees
**----- Start of picture text -----**
-
Date of
Signature Print Name
approval
**----- End of picture text -----**
## **Section C Notes**
## **Broomley Pre School**
## **Accounts for the year ended 31st August 2021**
## **Prepared by: Heritage Accountancy Ltd**
76 Front Street Prudhoe Northumberland NE42 5PU
Registered Charity Number 1069127
**Broomley Pre School**
Independent Examiner's Report to the Trustees of Broomley Pre School
We report on the accounts for the Charity "Broomley Pre School"; Registered Charity Number 1069127, for the year ended 31st August 2021.
The financial information set out in these accounts complies with all current statutory requirements, the memorandum of association and the Statement of Recommended Practice - Accounting and Reporting by Charities.
## **Respective Responsibilities of The Trustees and The Independent Examiner**
As the charities trustees you are responsible for keeping accurate financial records which at any given point would disclose with reasonable accuracy the financial position of the Charity and that those records would enable you to comply with the Charities Act 2011 in producing financial statements.
The charities trustees are also responsible for the safeguarding of any assets of the Charity and hence take reasonable steps for the prevention and detection of fraud and other irregularities.
As the charities trustees you are responsible for the preparation of the accounts which make up this report; you consider that the audit requirement of section 43(2) of the Charities Act 2011 (The Act) does not apply. It is our responsibility to state, on the basis of procedures identified and specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act; whether particular matters have come to our attention.
## **Basis of Independent Examiners Report**
This examination has been carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of Accounting Records kept by the Charity and a comparison of the accounts presented within those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and as a consequence we can not express an audit opinion on the view given by the accounts.
## **Independent Examiners Statement**
In connection with the independent examination of the records and accounts of the Charity: Broomley Pre School, no matter has come to our attention:
1. Which gives us reasonable cause to believe that any material respect, the requirement to keep accounting records in accordance with Section 41 of The Act; and to prepare the accounts which accord with the accounting records and to comply with the accounting requirements of The Act have not been met or;
2. which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
J Keeler Heritage Accountancy Ltd
76 Front Street, Prudhoe, Northumberland, NE42 5PU
**----- Start of picture text -----**
Broomley Pre School
Receipts and Payment Accounts
2021 2020
Resources Arising
Parental Fees 1,770 4,224
Nursery Vouchers 35,008 88,149
Fundraising 108 1,406
Bank Interest - 180
- -
Sweatshirt and Name Tapes
36,885 93,959
Direct Charitable Expenditure
Salaries 53,190 50,172
Training 2,260 313
Repairs and Renewals 179 495
Telephone 802 648
Snacks and Sundries 209 673
Equipment and Resources 2,343 2,876
Outings and Activities 71 789
Rent 533 279
Insurance 751 513
Accountancy 162 360
Advertising and Stationery 112 52
Professional Fees and Subscriptions 216 -
Cleaning 815 -
Depreciation - 179
61,642 57,349
Changes in Resources in the year - 24,757 36,610
**----- End of picture text -----**
**BROOMLEY PRE SCHOOL 1069127**
**Receipts and payments accounts For the period** Period start date Period end date **To from** 01/08/2020 31/08/2021
**CC16a**
**----- Start of picture text -----**
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Parental Fees 1,770.23 - - 1,770.23 4,224.00
Nursery Vouchers 35,007.68 - - 35,007.68 88,149.00
Fundraising 107.50 - - 107.50 1,406.00
Bank Interest - - - - 180.00
Sweatshirts and name tapes - - - - -
Sub total (Gross income for
- - 36,885.41 93,959.00
AR) [ 36,885.41 ]
A2 Asset and investment sales,
(see table).
- - - - -
Sub total - - - - -
Total receipts 36,885.41 - - 36,885.41 93,959.00
A3 Payments
Salaries 53,190.10 - - 53,190.10 50,172.00
Training 2,260.00 - - 2,260.00 313.00
Repairs & Renewals 179.00 - - 179.00 495.00
Telephone 801.86 - - 801.86 648.00
Snacks 209.32 - - 209.32 673.00
Equipment / Resources 2,342.90 - - 2,342.90 2,876.00
Playgroup Outings & Entertainment 71.40 - - 71.40 789.00
Rent payable 532.50 - - 532.50 279.00
Insurance 750.50 - - 750.50 513.00
Accountancy Fees 162.00 - - 162.00 360.00
Advertising & Stationary 111.60 - - 111.60 52.00
Professional Fees and Subscriptions 216.00 - - 216.00 -
Depreciation - - - - 179.00
Cleaning 815.00 - - 815.00 -
Sub total [ 61,642.18 ] - - 61,642.18 57,349.00
A4 Asset and investment
purchases, (see table)
Fixed Asset Equipment
Purchases - -
- - -
Sub total [ - ] - - - -
Total payments 61,642.18 - - 61,642.18 57,349.00
**----- End of picture text -----**
|**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds brought forward**
**_Cash funds this year end_**|**- 24,756.77**|**-**|**-**|**- 24,756.77**|**36,610.00**|
|---|---|---|---|---|---|
||**-**
**158,042.12**
**133,285.35**|**-**
**-**|**-**
**-**
**-**|**-**
**158,042.12**|**-**
**158,042.12**|
|||||**133,285.35**|**158,042.12**|
|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**||
|---|---|---|---|---|
|**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**|(agree balances with receipts and payments
account(s))
**Details**
Current Bank
Savings Bank
Petty Cash
**_Total cash funds_**
**Details**
**Details**
**Details**
**Details**
Cash at Current Account
Cash at Deposit Account
Cash in Hand
Total
Accruals|**Unrestricted**
**funds**
**101,330**
**31,250**
**705**
**133,285.35**
OK
**Unrestricted**
**funds**
**to nearest £**
**50**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Fund to which**
**asset belongs**
**Fund to which**
**liability relates**|**Restricted**
**funds**
**0**
**0**
**0**
**0**
OK
**Restricted**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**-**
**-**
**-**|
|||||**-**|
|||||OK|
|||||**Endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**Current value**
**(optional)**
**-**
**-**
**-**
**-**
**-**
**Current value**
**(optional)**
**-**
**-**
**-**
**-**
**When due**
**(optional)**
**05 June 1901**|
Signed by one or two trustees on behalf of all the trustees
**----- Start of picture text -----**
-
Date of
Signature Print Name
approval
**----- End of picture text -----**
## **Section C Notes**