||Charity No (if
any)
**1081086**
Period start date
01/09/2020
**To**
Period end
date
31/08/2021
**Holwell Nursery School**
Annual accounts for the period|Charity No (if
any)
**1081086**
Period start date
01/09/2020
**To**
Period end
date
31/08/2021
**Holwell Nursery School**
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Total_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
2,044
5,000
-
7,044
1,644
184,999
-
-
184,999
148,030
307
-
-
307
-
2
-
-
2
16
-
-
-
-
-
846
-
-
846
35,365|
|||188,198
5,000
-
193,198
185,055|
|||-
-
-
-
-
190,744
6,126
-
196,870
176,865
-
-
-
-
-
3,182
-
-
3,182
-|
|||193,926
6,126
-
200,052
176,865|
||||
|||(5,728)
(1,126)
-
(6,854)
8,190|
|||-
-
-
-
-|
|||(5,728)
(1,126)
-
(6,854)
8,190|
|||-
-
-
-
-
7,500
(7,500)
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||1,772
(8,626)
-
(6,854)
8,190|
|||44,230
11,231
-
55,461
47,271|
|||46,002
2,605
-
48,607
55,461|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
33,486
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
33,486
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
36,164
-
-|
|||33,486|-|-
33,486|36,164|
|||-
5,308
-
29,248|-
-
-
2,605|-
-
- 5,308
-
-
- 31,853||
||||||-
3,967
-
31,650|
|||34,556|2,605|-
37,161|35,617|
||||||16,320|
|||22,040|-|- 22,040||
|||||||
|||12,516|2,605|-
15,121|19,297|
|||||||
|||46,002|2,605|**-**
48,607|55,461|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||46,002|2,605|-
48,607|55,461|
|||-
46,002|2,605|-
2,605
- 46,002
-||
||||||-
11,231
44,230
-|
|||46,002|2,605|-
48,607|55,461|
|||Signature||Print Name|Date of
approval
dd/mm/yyyy|
CC17a (Excel)
28/04/2022
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- • 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 material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|An explanation as to those factors that support
the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the
going concern assumption doubtful;
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
charity is not regarded as a going concern.|
**_Not Applicable_**
**_Not Applicable_**
**_Not Applicable_**|
|---|---|
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
|Yes*
No*
No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|
|||* -Tick as appropriate|
## _**Please disclose:**_
_**(i) the nature of any changes;**_
- _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
- _**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
## _**Please disclose:**_
## _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
- _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
28/04/2022
3
**Notes to the accounts (cont)**
## **Note 2**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont.)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 112 - - 112 5
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 1,932 5,000 - 6,932 35,865
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donated goods, facilities and services - - - - -
Other - - - - 1,139
Total 2,044 5,000 - 7,044 37,009
Charitable Nursery Fees 114,983 - - 114,983 69,237
activities: Early years voucher funding 70,016 - - 70,016 78,793
- - - - -
Other - - - - -
Total 184,999 - - 184,999 148,030
Other trading
activities: Fundraising 307 - - 307 -
- - - - -
- - - - -
Other - - - - -
Total 307 - - 307 -
Income from Interest income 2 - - 2 16
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 2 - - 2 16
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other 846 - - 846 -
Total 846 - - 846 -
TOTAL INCOME 188,198 5,000 - 193,198 185,055
**----- End of picture text -----**
**Other information:** Grant from DCC re COVID support fund of £7,500. Plus a Grant **All income in the prior year was unrestricted except for:** from EMD Milliport of £3,731, for specific types of educational **(please provide description and amounts)** materials. **Where any endowment fund is converted into income in the** N/A **reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the** N/A **prior period, please give the reason for the conversion.**
CC17a (Excel)
28/04/2022
7
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**----- Start of picture text -----**
N/A
**----- End of picture text -----**
CC17a (Excel)
28/04/2022
8
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**£**
500
1,432
5,000
-
**Total** 6,932
**Last year**
**£**
500
24,134
7,500
3,731
**Total** 35,865
DDC - Early Years Sustainability grant
**Description**
Apprentice grant
HMRC JRS grant
DDC - COVID support grant
STEM grant
HMRC JRS grant
**Description**
Apprentice grant|
|---|---|
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
**----- Start of picture text -----**
This year Last year
None None
This year Last year
Small business rates relief Small business rates relief
**----- End of picture text -----**
CC17a (Excel)
28/04/2022
9
## **Section C Notes to the accounts (cont)**
**Note 6**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Payroll costs 165,136 - - 165,136 147,965 - - 147,965
Other operating costs 25,608 6,126 - 31,734 28,900 - - 28,900
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 190,744 6,126 - 196,870 176,865 - - 176,865
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Depreciation 3,182 - - 3,182 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure 3,182 - - 3,182 - - - -
TOTAL EXPENDITURE 193,926 6,126 - 200,052 176,865 - - 176,865
**----- End of picture text -----**
CC17a (Excel)
28/04/2022
10
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**Last year**
**£**
**£**
156,504 142,045
6,237 3,987
2,395 1,933
- -|
|---|---|
||165,136 147,965|
|||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
**None None**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**True**
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**
**£100,000 to £109,999**
**Band**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
29,753 26,576
**Number of employees**|
|---|---|
CC17a (Excel)
28/04/2022
11
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising - -
Charitable Activities 10 10
Governance - -
Other - -
Total 10 10
**----- End of picture text -----**
CC17a (Excel)
28/04/2022
12
## **Section C Notes to the accounts (cont)**
## **Note 12 Defined contrib tion**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
2,395 1,933
|
|---|---|
CC17a (Excel)
28/04/2022
13
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|||**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|At the beginning of the year|||29,500|||-|-|6,664|36,164|
|Additions|||||-|-|-|504|504|
|Revaluations|||||-|-|-|-|-|
|Disposals|||||-|-|-|-|-|
|Transfers *|||||-|-|-|-|-|
|At end of the year|||29,500|||-|-|7,168|36,668|
|**14.2 Depreciation and impairments**||||||||||
||****Basis**|SL||||SL or RB|SL or RB|RB|SL or RB|
||**** Rate**|
14 yrs||||||15%||
|||||||||||
|At beginning of the year|||||-|-|-|-|-|
|Disposals|||||-|-|-|-|-|
|Depreciation||||2,107||-|-|1,075|3,182|
|Impairment|||||-|-|-|-|-|
|Transfers*|||||-|-|-|-|-|
|At end of the year||||2,107||-|-|1,075|3,182|
|**14.3 Net book value**||||||||||
|Net book value at the beginning of the|year||29,500|||-|-|6,664|36,164|
|Net book value at the end of the year|||27,393|||-|-|6,093|33,486|
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
5,308 3,967
- -
5,308 3,967
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
7,558 5,954 - -
- - - -
14,482 10,366 - -
- - - -
- - - -
Total 22,040 16,320
**----- End of picture text -----**
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
||**This year**|**Last year**|
|---|---|---|
||_DCC advanced early years_|_DCC advanced early years_|
||_funding payments in respect_|_funding payments in respect_|
||_of the future Autum term_|_of the future Autum term_|
||_income._|_income._|
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**Last year**
**£**
**£**
10,366 7,707
4,115 2,659
-|
|---|---|
||14,481 10,366|
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## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
- -
11,333 22,785
20,520 8,865
- -|
|---|---|
||31,853 31,650|
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that** no significant risk no significant risk **the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|Due to the continuing nature of the virus,
it is impossible to predict, with any
certainty, the financial impact of the of
the continuing staffing shortages on the
future results.
N/A
**This year**
**Last year**
The continuing virilance of the COVID
virus has at times reduced the numbers
of staff available. Therefore, due to the
staff ratio falling below mandatory levels,
it has restricted the ability of the setting
to open or accept as many children as it
would like, on certain days.
N/A|
|---|---|
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**Section C**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**||||
|---|---|---|---|
||**Reason for transfer and where endowment is converted to income,**||**Amount**
|
|||**legal power for its conversion**||
|Between unrestricted and|The DCC COVID|support grant was incorrectly identified as a restricted|7,500|
|restricted funds|fund last year.|||
|Between endowment and||||
|restricted funds||||
|Between endowment and||||
|unrestricted funds||||
|||||
## **Last year**
||**Reason for transfer and where endowment is converted to income,**|**Amount**
|
|---|---|---|
||**legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
|**This year**
**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an F employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
K Adlem Y 4,366 - - - 4,366
- - - - -
- - - - -
- - - - -
Please give details of why remuneration or other Cleaning services
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
**----- End of picture text -----**
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**F**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Y**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**
**K Adlem**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**620**- - -**620**
- -
-
-
**-**
- -
-
-
**-**
- -
-
-
**-**
Cleaning services
**Amounts paid or benefit value**|
|---|---|
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## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) T
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True or False)**|**period (True or False)**|||**_T_**||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
||||||||||**period**|
|||||**£**|**£**|**£**|||**£**|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
|**Last year**|**Last year**|**Last year**|**Last year**|||||||
|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**||||**period (True or False)**||||**_T_**||
|||||||||||
||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
||||||||||**period**|
|||||**£**|**£**|**£**|||**£**|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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