## **PENNY POT UNDER 5'S CRECHE**
**FOR THE YEAR ENDED 31 DECEMBER 2020 REGISTERED CHARITY NUMBER : 1072870**
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R Stride & Co LLP
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**Penny Pot Under 5's Creche Contents of the Accounts For The Year Ended 31 December 2020**
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|Charity Details|1|
|Trustees Report|2|
|Accountant's Report|3|
|Profit and Loss Account|4|
|Balance Sheet|5|
|Notes to the Accounts|6|
**Penny Pot Under 5's Creche Charity Details For The Year Ended 31 December 2020**
**Address** Jubilee Centre Hildebrand Baracks, Penny Pot Lane Harrogate North Yorkshire HG3 2SD **Accountants** R Stride & Co LLP The Old Coach House Rear of Eastville Terrace, Ripon Road Harrogate North Yorkshire HG1 3HJ John Armstrong **Trustees** Helen Parker Gemma Fulton Barry Appleton
Page 1
**Penny Pot Under 5's Creche Trustees Report For The Year Ended 31 December 2020**
.
.
## **Trustees’ responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
● state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
● prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
By order of the board of trustees
> ............................................................ Penny Pot Under 5’s Creche 25[th] March 2021
Page 2
**Penny Pot Under 5's Creche Independent Examiners Report For The Year Ended 31 December 2020**
I report on the accounts which are set out on pages 4 to 7
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity's 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 carried out under section 145 of the 2011 Act and 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 which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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
............................................................ Robin Stride FMAAT R Stride & Co LLP The Old Coach House Rear of Eastville Terrace, Ripon Road Harrogate North Yorkshire HG1 3HJ
25[th] March 2021
Page 3
**Penny Pot Under 5's Creche Profit and Loss Account For The Year Ended 31 December 2020**
|**Turnover**
Sales
**Cost of Sales**
Food purchases
Consumables
Subcontractor costs
**GROSS PROFIT**
**Other Operating Income**
Grants and subsidies received
**Other Income**
Bank interest receivable
**Expenditure**
Wages and salaries
Employers NI
Employers pensions
Computer software, consumables and maintenance
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Advertising and marketing costs
Training seminars and workshops
Telephone and Mobile
Website costs
Accountancy fees
HR Fees
Subscriptions
Sundry expenses
Water costs
DBS costs|**2020**
**£**
**£**
120,931
2,899
1,746
2,803
**7,448**
**113,483**
21,312
**21,312**
**134,795**
39
134,834
124,344
3,799
3,727
2,516
125
1,141
392
379
781
1,004
115
908
1,224
525
289
590
58
141,917
(7,083)|**2019**
**£**
**£**
174,502
6,497
17,635
-
**24,132**
**150,370**
-
**-**
**150,370**
57
150,427
130,122
470
3,179
-
2,367
843
376
1,005
447
1,201
324
904
1,224
3,406
-
470
186
146,524
3,903
...CONTINUED|**2019**
**£**
**£**
174,502
6,497
17,635
-
**24,132**
**150,370**
-
**-**
**150,370**
57
150,427
130,122
470
3,179
-
2,367
843
376
1,005
447
1,201
324
904
1,224
3,406
-
470
186
146,524
3,903
...CONTINUED|
|---|---|---|---|
||21,312|-||
||||**150,370**
**-**|
||124,344
3,799
3,727
2,516
125
1,141
392
379
781
1,004
115
908
1,224
525
289
590
58|130,122
470
3,179
-
2,367
843
376
1,005
447
1,201
324
904
1,224
3,406
-
470
186||
||||**150,370**|
||||57|
||||150,427|
||||
146,524|
|||||
||||3,903
...CONTINUED|
Page 4
**Penny Pot Under 5's Creche Profit and Loss Account (continued) For The Year Ended 31 December 2020**
## **Depreciation**
|**Depreciation**|||||
|---|---|---|---|---|
|Depreciation
**Finance Costs**
Other interest payable
**NET LOSS**|1,094|
1,094
(8,177)
56
**(8,233)**|1,138|
1,138|
||56||-||
|||||2,765
-|
||||||
|||||**2,765**|
Page 5
## **Penny Pot Under 5's Creche Balance Sheet As at 31 December 2020**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**2**
**CURRENT ASSETS**
Cash at bank and in hand
Other Taxes and Social Security
**CURRENT LIABILITIES**
Trade creditors
Net wages
Pension Control
Margaret Heys
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**CAPITAL ACCOUNT**
Balance at 1 January 2020
Profit/(Loss) for the period/year
**Balance Carried Forward**|**2020**
**£**
**£**
5,735
26,834
1,431
28,265
1
325
779
1,295
2,400
**25,865**
**31,600**
**31,600**
39,833
(8,233)
**31,600**|**2020**
**£**
**£**
5,735
26,834
1,431
28,265
1
325
779
1,295
2,400
**25,865**
**31,600**
**31,600**
39,833
(8,233)
**31,600**|**2019**
**£**
**£**
6,449
35,313
-
35,313
-
-
767
1,163
1,930
**33,383**
**39,832**
**39,832**
37,067
2,765
**39,832**|**2019**
**£**
**£**
6,449
35,313
-
35,313
-
-
767
1,163
1,930
**33,383**
**39,832**
**39,832**
37,067
2,765
**39,832**|
|---|---|---|---|---|
||28,265
1
325
779
1,295||35,313
-
-
767
1,163||
||2,400||1,930
||
|||**31,600**||**39,832**|
|||**31,600**||**39,832**|
|||39,833
(8,233)||37,067
2,765|
|||**31,600**||**39,832**|
Page 6
**Penny Pot Under 5's Creche Notes to the Accounts For The Year Ended 31 December 2020**
## **1. Accounting Policy**
These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.
## **2. Tangible Assets**
|**2.** **Tangible Assets**||||
|---|---|---|---|
|**Cost**
As at 1 January 2020
Additions
As at 31 December 2020
**Depreciation**
As at 1 January 2020
Provided during the period
As at 31 December 2020
**Net Book Value**
As at 31 December 2020
As at 1 January 2020|**Fixtures &**
**Fittings**
**£**
7,587
-|**Computer**
**Equipment**
**£**
-
379|**Total**
**£**
7,587
379|
||7,587|
379|
7,966|
||1,138
967|
-
126|1,138
1,093|
||2,105|
126|
2,231|
||5,482|
253|
5,735|
||6,449|
-|6,449|
Page 7