## **PENNY POT UNDER 5 PRESCHOOL UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021** **----- Start of picture text -----**
R Stride & Co LLP
**----- End of picture text -----**
**Penny Pot Under 5 Preschool Contents of the Unaudited Accounts For The Year Ended 31 December 2021** ## **Contents** |**Contents**|| |---|---| ||**Page**| |Business Details|1| |Approval|2| |independent Examiners Report|3| |Profit and Loss Account|4—5| |Balance Sheet|6| |Notes to the Accounts|7| ## **Penny Pot Under 5 Preschool Business Details For The Year Ended 31 December 2021** **Proprietor** Penny Pot Pre School **Business** 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 Harrogate HG1 3HJ Page 1 ## **Penny Pot Under 5 Preschool Accounts Approval Statement For The Year Ended 31 December 2021** I approve these un-audited accounts which comprise a Profit and Loss Account, Balance Sheet and related notes. I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion. ............................................................ Penny Pot Pre School 18th April 2022 Page 2 **Penny Pot Under 5's Creche Independent Examiners Report For The Year Ended 31 December 2021** 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 2021. ## **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 18[th] April 2022 Page 3 ## **Penny Pot Under 5 Preschool Profit and Loss Account For The Year Ended 31 December 2021** |**Turnover**
Sales
**Cost of Sales**
Food purchases
Consumables
Subcontractor costs
Wages and salaries
Employers NI
Employers pensions - defined contribution schemes
**GROSS LOSS**
**Other Operating Income**
Early Years Grant
Job retention scheme income
**Other Income**
Bank interest receivable
**Expenditure**
Staff entertaining
Travel and Subsistance (General admin)
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
Entertaining
Sundry expenses
Water costs
DBS costs
Skip Hire|**2021**
**£**
**£**
176,006
4,575
18,666
2,451
150,026
9,418
4,002
**189,138**
**(13,132)**
54,680
6,389
**61,069**
**47,937**
3
47,940
442
60
245
2,892
973
193
818
2,711
867
-
756
1,774
2,725
151
650
478
936
280
16,951
30,989|**2020**
**£**
**£**
120,931
2,899
1,746
2,803
124,344
3,799
3,727
**139,318**
**(18,387)**
-
21,312
**21,312**
**2,925**
39
2,964
-
-
2,516
125
1,141
392
379
781
1,004
115
908
1,224
525
-
289
590
58
-
10,047
(7,083)
...CONTINUED|**2020**
**£**
**£**
120,931
2,899
1,746
2,803
124,344
3,799
3,727
**139,318**
**(18,387)**
-
21,312
**21,312**
**2,925**
39
2,964
-
-
2,516
125
1,141
392
379
781
1,004
115
908
1,224
525
-
289
590
58
-
10,047
(7,083)
...CONTINUED| |---|---|---|---| ||54,680
6,389|-
21,312|| ||||**(18,387)**

**21,312**| ||442
60
245
2,892
973
193
818
2,711
867
-
756
1,774
2,725
151
650
478
936
280|-
-
2,516
125
1,141
392
379
781
1,004
115
908
1,224
525
-
289
590
58
-|| ||||**2,925**| ||||39| ||||2,964| ||||













10,047| ||||| ||||(7,083)
...CONTINUED| Page 4 ## **Penny Pot Under 5 Preschool Profit and Loss Account (continued) For The Year Ended 31 December 2021** ## **Depreciation** |**Depreciation**||||| |---|---|---|---|---| |Depreciation
**Finance Costs**
Other interest payable
**NET PROFIT**|2,609|
2,609
28,380
-
**28,380**|1,094|
1,094| ||-||56|| |||||(8,177)

56| |||||| |||||**(8,233)**| Page 5 ## **Penny Pot Under 5 Preschool Balance Sheet** **As at 31 December 2021** |**Notes**
**FIXED ASSETS**
Tangible Assets
**2**
**CURRENT ASSETS**
Trade debtors
Cash at bank and in hand
Other Taxes and Social Security
**CURRENT LIABILITIES**
Bank loans under 1yr
Trade creditors
Other Taxes and Social Security
Net wages
Pension Control
Margaret Heys
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**CAPITAL ACCOUNT**
Balance at 1 January 2021
Profit/(Loss) for the period/year
**Balance Carried Forward**|**2021**
**£**
**£**
13,802
1,037
57,046
-
58,083
8,000
1,002
2,903
-
-
-
11,905
**46,178**
**59,980**
**59,980**
31,600
28,380
**59,980**|**2021**
**£**
**£**
13,802
1,037
57,046
-
58,083
8,000
1,002
2,903
-
-
-
11,905
**46,178**
**59,980**
**59,980**
31,600
28,380
**59,980**|**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**| |---|---|---|---|---| ||58,083
8,000
1,002
2,903
-
-
-||28,265
-
1
-
325
779
1,295|| ||11,905||2,400





|| |||**59,980**||**31,600**| |||**59,980**||**31,600**| |||31,600
28,380||39,833
(8,233)| |||**59,980**||**31,600**| Page 6 ## **Penny Pot Under 5 Preschool Notes to the Accounts For The Year Ended 31 December 2021** ## **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 2021
Additions
As at 31 December 2021
**Depreciation**
As at 1 January 2021
Provided during the period
As at 31 December 2021
**Net Book Value**
As at 31 December 2021
As at 1 January 2021|**Plant &**
**Machinery**
**£**
-
100|**Fixtures &**
**Fittings**
**£**
7,587

10,027|**Computer**
**Equipment**
**£**

379

550|**Total**
**£**

7,966

10,677| ||100|
17,614|
929|
18,643| ||-
15|2,105

2,327|
126

268|
2,231

2,610| ||15|
4,432|
394|
4,841| ||85|
13,182|
535|
13,802| ||-|5,482|
253|
5,735| Page 7