## Abinger Common Nursery
Charity Commission Report
## **Period of accounts**
**Start date:** 01 September 2019 **End date:** 31 August 2020
## Abinger Common Nursery Contents Page For the year ended 31 August 2020
|Business information|1|
|---|---|
|Accountants' report|2|
|Statement of financial activites|3|
|Balance sheet|4|
|Notes to the accounts|5|
## Abinger Common Nursery Charity Information For the year ended 31 August 2020
**Proprietor** Michelle Bigland **Charity Address** William Evelyn Hall Abinger Lane Abinger Common DORKING RH5 6HZ **Accounts** Boffix & Co Accountancy Limited St Alban Tower Wood Street London EC2V 7AF
## Abinger Common Nursery Accountants' Report For the year ended 31 August 2020
We have approved the accounts for the year ended 31 August 2020. In accordance with your instructions we have generated this set of accounts using the information and accounting records provided by you.
.......................................................... Boffix & Co Accountancy Limited St Alban Tower Wood Street London EC2V 7AF 11 June 2021
## Abinger Common Nursery Accountants' Report For the year ended 31 August 2020
This report was approved by the board and signed on its behalf by:
MBigland MBigland (Jun 14, 2021 06:50 GMT+1) .......................................................... Michelle Bigland Trustee
Jun 14, 2021
Date approved:
…...............
|ABINGER COMMON NURSERY|ABINGER COMMON NURSERY|ABINGER COMMON NURSERY|1082914|||
|---|---|---|---|---|---|
|Annualaccountsforthe period||||||
|Period||**To**|31-Aug-20|||
## **Section A Statement of financial activities**
## **Recommended categories by activity**
## **Incoming resources (Note 3)**
## **Income and endowments from:**
Donations and legacies Charitable activities Other trading activities Investments Separate material item of income
Other
## _**Total**_
## **Resources expended (Note 6)**
## **Expenditure on:**
Raising funds Charitable activities Separate material item of expense Other
## _**Total**_
## **Net income/(expenditure) before investment gains/(losses)**
Net gains/(losses) on investments
## **Net income/(expenditure)**
## **Extraordinary items**
## **Transfers between funds**
## **Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses)
_**Net movement in funds**_
## _**Reconciliation of funds:**_
Total funds brought forward
_**Total funds carried forward**_
|**ancial activities**|**ancial activities**|**ancial activities**|**ancial activities**|**ancial activities**|
|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|9,923|-|-|9,923|2,444|
|69,388|-|-|69,388|65,671|
|-|-|-|-|-|
|4|-||4|4|
|-|-|-|-|-|
|92|-|-|92|14|
|79,407|-|-|79,407|68,133|
||||||
|1,943|-|-|1,943|1,675|
|1,517|-|-|1,517|-|
|-|-|-|-|-|
|75,406|-|-|75,406|70,534|
|78,866|-|-|78,866|72,209|
||||||
|541|-|-|541|4,076
-|
|-|-|-|-|-|
|541|-|-|541|4,076
-|
|-|-|-|-|-|
|-|-|-|-|-|
||||||
|-|-|-|-|-|
|-|-|-|-|-|
|541|-|-|541|4,076
-|
||||||
|13,703|-|-|13,703|17,779|
|14,244|-|-|14,244|13,703|
1
## Note 1 **Basis of preparation**
## **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 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
CC17a (Excel)
11/06/2021
1
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,010- -1,010 1,444
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
8,913- -8,913 1,000
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - -
Other
- - - -
**Total** 9,923 - - 9,923 2,444
Funding etc
69,388- -69,388 65,671
- - - - -
- - - - -
Other
- - - - -
**Total** 69,388 - -69,388 65,671
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
4- -4 4
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 4 - -4 4
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
92- -92 14
**Total** 92 - -92 14
79,407- -79,407 68,133
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations and gifts|1,010|-|-|1,010|1,444|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|8,913|-|-|8,913|1,000|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services||-|-|-|-|
||Other|-|-|-|-||
||**Total**|9,923|-|-|9,923|2,444|
||||||||
||Funding etc|69,388|-|-|69,388|65,671|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|69,388|-|-|69,388|65,671|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|4|-|-|4|4|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|4|-|-|4|4|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|92|-|-|92|14|
||**Total**|92|-|-|92|14|
||||||||
|||79,407|-|-|79,407|68,133|
CC17a (Excel)
11/06/2021
1
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|1,943|-|-|1,943|1,675|-|-|1,675|
|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**|1,943|-|-|1,943|1,675|-|-|1,675|
|**Expenditure on charitable activities:**|||||||||
|Activities|492|-|-|492|1,179|-|-|1,179|
|Activity Supplies|1,025|-|-|1,025|1,171|-|-|1,171|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|1,517|-|-|1,517|2,350|-|-|2,350|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
|Wages|64,722|-|-|64,722|51,760|-|-|51,760|
|Rent|6,008|-|-|6,008|8,753|-|-|8,753|
|Other|4,676|-|-|4,676|7,672|-|-|7,672|
||-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**
**Total other expenditure**|75,406|-|-|75,406|68,185|-|-|68,185|
||78,866|-|-|78,866|72,209|-|-|72,209|
**Other information:**
**Analysis of expenditure on charitable activities**
CC17a (Excel)
11/06/2021
1
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
11/06/2021
2
## **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**
|**11.1 Staff Costs**|||
|---|---|---|
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
||64,722|51,760|
||-|-|
||-|-|
||-|-|
||64,722|51,760|
## **This year:**
CC17a (Excel)
11/06/2021
1
## **11.2 Average head count in the year**
## **The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|3|3|
|**Charitable Activities**|-|-|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|3|3|
CC17a (Excel)
11/06/2021
2
CC17a (Excell
1110612021
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||15,439|13,704|
||-|-|
||15,439|13,704|
CC17a (Excel)
11/06/2021
1