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2021-08-31-accounts

Abinger Common Nursery

Charity Commission Report Period of accounts Start date: 01 September 2020 End date: 31 August 2021

Abinger Common Nursery
Contents Page
For the year ended 31 August 2021
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 2021

Proprietor William Fitzpatrick
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 2021

We have approved the accounts for the year ended 31 August 2021. 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 19 October 2020

ABINGER COMMON NURSERY ABINGER COMMON NURSERY 1082914
Annual accounts for the period
Period To 31-Aug-21
ABINGER COMMON NURSERY ABINGER COMMON NURSERY ABINGER COMMON NURSERY 1082914
Annual accounts for the period
Period To 31-Aug-21
Section A St atement of financial activities
Recommended categories by activity
Incoming resources (Note 3)
Income and endowments from:
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
-
464-
-
--
-
--
-
464-
-
9,923-
-
75,567-
-
--
-
--
-
75,567-
-
69,388-
-
--
-
--
-
--
-
--
-
1-
-
--
-
1-
-
4-
-
--
-
--
-
--
-
--
-
7,246-
-
--
-
--
-
7,246-
-
92-
Total
Resources expended (Note 6)
Expenditure on:
Raising funds
Charitable activities
Separate material item of expense
Other
Total
Net income/(expenditure) before inv
(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 t
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
estment gains/
he charity’s own use
-
83,277-
-
--
-
--
-
83,277-
-
79,407-
-
517-
-
--
-
--
-
517-
-
1,943-
-
1,976-
-
--
-
--
-
1,976-
-
1,517-
-
--
-
--
-
--
-
--
-
74,126-
-
--
-
--
-
74,126-
-
75,406-
-
76,619-
-
--
-
--
-
76,619-
-
78,866-
-
6,658-
-
--
-
--
-
6,658-
-
541-
-
--
-
--
-
--
-
--
-
--
-
6,658-
-
--
-
--
-
6,658-
-
541-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
6,658-
-
--
-
--
-
6,658-
-
541-
-
14,243-
-
--
-
--
-
14,243-
-
13,703-
-
20,901-
-
--
-
--
-
20,901-
-
14,244-

Total funds brought forward Total funds carried forward 1

Section B Balance sheet

Fixed assets Fixed assets Unrestricted
funds
Restricted
income funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
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
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
89-
-
--
-
--
-
89-
-
--
-
--
-
--
-
--
-
--
-
--
-
20,812-
-
--
-
--
-
20,812-
-
15,439-
-
20,901-
-
--
-
--
-
20,901-
-
15,439-
-
--
-
--
-
--
-
--
-
1,196-
-
20,901-
-
--
-
--
-
20,901-
-
14,243-
-
20,901-
-
--
-
--
-
20,901-
-
14,243-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
20,901-
-
--
-
--
-
20,901-
-
14,243-
-
--
-
--
-
--
-
20,901-
-
--
-
--
-
--
-
--
-
--
-
20,901-
-
14,243-
-
20,901-
-
--
-
--
-
20,901-
-
14,243-
Signature Print Name Date of
approval
dd/mm/yyyy

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

Section C Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont)
Note 3
Donations and
legacies:
Analysis of income
Analysis
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£

Donations and gifts
-
464-
-
--
-
--
-
464-
-
1,010-
Gift Aid
-
--
-
--
-
--
-
--
-
--
Legacies
-
--
-
--
-
--
-
--
-
--
General grants provided by government/other
charities
-
--
-
--
-
--
-
--
-
8,913-
Membership subscriptions and sponsorships which
are in substance donations
-
--
-
--
-
--
-
--
Donated goods, facilities and services
-
--
-
--
-
--
-
--
-
--
Other
-
--
-
--
-
--
-
--

Donations and gifts
-
464-
-
--
-
--
-
464-
-
1,010-
Gift Aid -
--
-
--
-
--
-
--
-
--
Legacies -
--
-
--
-
--
-
--
-
--
General grants provided by government/other
charities
-
--
-
--
-
--
-
--
-
8,913-
Membership subscriptions and sponsorships which
are in substance donations

-
--
-
--
-
--
-
--
Donated goods, facilities and services -
--
-
--
-
--
-
--
-
--
Other -
--
-
--
-
--
-
--
Total -
464-
-
--
-
--
-
464-
-
9,923-
Charitable
activities:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Other:
TOTAL INCOM
Funding etc -
75,567-
-
--
-
--
-
75,567-
-
69,388-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Other -
--
-
--
-
--
-
--
-
--
Total -
75,567-
-
--
-
--
-
75,567-
-
69,388-
Grants -
5,035-
-
--
-
--
-
5,035-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Other -
2,211-
-
--
-
--
-
2,211-
-
92-
Total -
7,246-
-
--
-
--
-
7,246-
-
92-
Interest income -
1-
-
--
-
--
-
1-
-
4-
Dividend income -
--
-
--
-
--
-
--
-
--
Rental and leasing income -
--
-
--
-
--
-
--
-
--
Other -
--
-
--
-
--
-
--
-
--
Total -
1-
-
--
-
--
-
1-
-
4-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Total -
--
-
--
-
--
-
--
-
--
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 -
--
-
--
-
--
-
--
-
14-
Total
E
-
--
-
--
-
--
-
--
-
14-
-
83,277-
-
--
-
--
-
83,277-
-
79,421-
Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
This year
Last year
Analysis
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Expenditure on raising funds:
£
£
Incurred seeking donations -
517-
-
--
-
--
-
517-
-
1,943-
-
--
-
--
-
1,943-
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:
-
517-
-
--
-
--
-
517-
-
1,943-
-
--
-
--
-
1,943-
Activities -
803-
-
--
-
--
-
803-
-
492-
-
--
-
--
-
492-
Activity Supplies -
1,173-
-
--
-
--
-
1,173-
-
1,025-
-
--
-
--
-
1,025-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Total expenditure on charitable
activities
Separate material item of expense
-
1,976-
-
--
-
--
-
1,976-
-
1,517-
-
--
-
--
-
1,517-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Total
Other
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Wages -
60,144-
-
--
-
--
-
60,144-
-
64,722-
-
--
-
--
-
64,722-
Rent -
8,565-
-
--
-
--
-
8,565-
-
6,008-
-
--
-
--
-
6,008-
Other -
5,417-
-
--
-
--
-
5,417-
-
4,676-
-
--
-
--
-
4,676-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Total other expenditure
TOTAL EXPENDITURE
-
74,126-
-
--
-
--
-
74,126-
-
75,406-
-
--
-
--
-
75,406-
-
76,619-
-
--
-
--
-
76,619-
-
78,866-
-
--
-
--
-
78,866-

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
Other employee benefits
This year
£
Last year
£
-
60,144-
-
64,722-
-
--
-
--
This year:
11.2 Average head count in the year
The parts of the charity in which the
employees work
Total staff costs -
60,144-
-
64,722-
This year
Number
Last year
Number
Fundraising -
3-
-
3-
Charitable Activities -
--
-
--
Governance -
--
-
--
Other -
--
-
--
Total -
3-
-
3-

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

prepayments.
19.1 Analysis of debtors This year Last year
£ £
Trade debtors - 89- - --
Prepayments and accrued income - -- - --
Other debtors - -- - --
- 89- - --
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)

This year Last year
£ £
Trade debtors - -- - --
Prepayments and accrued income - -- - --
Other debtors - -- - --
- -- - --
Total - -- - --

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand
Other
This year
£
Last year
£
-
--
-
--
-
--
-
--
-
20,812-
-
15,439-
-
--
-
--
Total -
20,812-
-
15,439-