-cttJiJrl)- 20 21 The Registered Ccfflpany Number i5.' 04188412 Chanty Registration Numt*r is' 1087112 Gingerbread Cottage Playgroup Limited Report and Accounts 31 March 2021
Gingerbread Cottage Playgroup Llmitod Report and accounts Contsnts Pag• Charlty Inlorrnatlon Trust•e8' Annual Report ststement ol dire¢torfs re$pon•lbllllle• Indepondent ExamlnoV• R•port Fund5 Statements."_ Statement of Financial Activilies Statement of total re¢ognised gains and losses statement of Finanoal Actswlies- Prior Y•ar statement Revènue Funds Income and EypeThlrture account 10 11 12 13 Balance $h•et Cash flow $tatem•nt Nots¥ to the a¢¢ounts 14 18 18
Glngerbroad Cottag• Playgroup Umited Registered company number.- 04188412 Trustees. Annual Report forthe year ended 31 March 2021 The TTLislees presents his Report and Aecounts for the year ended 31 March 2021. which also C¢)mpTises the Directors, Report required by the Companies Act 21)06. Reference and adminlstratlve details The legal name of the charity i%.'-Gingerad Cott&Je Playgroup Limited The charity is s0 known by its operating name, Gingerbread Nursery The charity's arna$ ol operation and UK Charitab registration. The chanty is registered in England & Wates with chanty number 1087112 Legal structure of the tharlty The charrty is constituted as a company Irmited by guarantee. registered under the Companies Acts. and its governing document is a Memorandum and Articles ofAss¢xialion under company legislation. The Governing Document is dated 27 March 2L)01 By operation of law all. trustees are directors under the Ccfflpanies Ad 2006 and all directors are Iruslees under Charities legislation and have responsibilitie5, as such, under both company and charrty legislation. The trustees are all individuas. The prfncipal operatlng address. telephone number and email and web addresses of the eharlty are:. Launde House Harborough Road . Oadby Leicesler LE2 4LE Telephone 0116 2711165 Email Address.. info@gingerbreadnursery.co.uk Web address." http."Ilgingerbreadnursery.co.ukl The registered offKe of the charity for Companl•s Act purposes is:. Launde Primary Schcol New Street , Oadby Leicester LE2 4LJ
Gingerbread Cottage Playgroup Llmited Registered ¢panY number.- 04188412 Tru$tea$' Annual Report for Ihe year ended 31 March 2021 Thg Trustees in office on the date the report was approved wore:. Mr Moiz Abidhusein Jafferyi iJiTector. Swnatory and Chair Mr Abrar jusSa Secretary Mrs J K Riyart- Signatory. Treasurer and Secretary Tho Trustees in office during the year wern."- The trustees who served as a Iwstee in the reportirKJ pericJ as Sh¥n above. Otyocts and activitles of the charity The purp0s8s of the charity as set out in tts governing document. The Gingerbread Nurserls primarity charitable purpose is the educat of children primarity under slalutory school age al affordable pes. The nUrSeS vi$ion of inclusion is to ensure that every child's needs are met by providing an interesting. safe. Secure and happy enwronmerrt. Al our children are valued as indmduals and gain a sense of self-worth. achieve their full potentsl and can be happy and heatthy through play. The nursery also offer the opportunity to the parents to take responsiblty for and lo become involved in the actsvilS of the nursery. The rnaSn activttlès undertaken in relatlon to those purpose5 durlng the year. ActMti8s'. Chiklcare The Gingeread Playgroup now has fcwr Sites GB1 is a lem lime playgroup %thich prowdes 38 full time pla to kKal familie5 for ehildren aged Yo years to fve years and is opened Monday lo Friday frLNn 9 am- 4 pm. GB2 is a full lime playgroup which proMde$ 98 places for the chiklren aged six months to eight years. The nuisery opens Monday to Friday all year arout)d apart from closing for a week in each of the main school holiday periods of Easter. Summer and Christmas. Sessions are from 7..45 am 10 5..45 pm. In March 2019 Gingert)read have opened tsvo sites in Lewtershire- Gingetbread Mews and Gingerbread Noc. Both nurseries are ncrw in operation.
Gingerbr•ad Cottagè Playgroup Limlt•d R¢gisl¢red company number.- 04188412 Trustees. Annual Report for the yr ended 31 March 2021 Aclrvrties.. Educ8tw)n Gingert>read Nurseries provides funded eaty for ts¥o. three and four year old children. The playgroups implement the Earty Year Foundation Stsge and the staff team meet regularly lo provide the chiklren planned ath"vities around the chikJren'$ interests and learning needs. The nursery operates a key person system which works vary well. The staff knows and understand Iheii koy chikJren and parents knL7•V and trust their child's key person. When staff identify that chIldn are not achieving a level ol development that is typical for their age they actively work with parents so that the children get a¢¢ess to the $emS and suptx)rt they need. All the srtes are inspected by Otsted and are assessed as Gocrfl. The main activitles undertaken durlng the year to rther th8 charity's purposo for the public benefrt. The Gingerbread Cottage Playgroup objectives are the advancement of education by offering approprk*e play and learning facilit and by offering the opportunty for parents to lake respon$ibilty for and to become invofved in the running of the nursery. The Trustees conshlei that Gingerbread's principal objective and aclivities,described above on this report I childcare and education) are wnsistenl with the Chantys objects. The Earty Learning Entitlement for year olds alkny Gingerbread lo offer 15 hours provision to those who qualrfy.All parents of children aged three years and above. are entitiled to 30 hours froe earty year pmwsion each week ( lemi time). Children who have special educational needs andlor disabl1e5 are very well supported to make g(iod progsS. Staff works exlremdy closelylwth parents and othor professionals, Such as speech and language therapists, lo make sure children's development targets are precisety linked to their needs. The trustees have had ard to the Charty commiss.$ guanCe on public benefrt in managing the aclNities of the charty. rhe charws strategies for achieving Its aims 4nd objectlves in the future. Th8 main achievfjments and perfornianco of the Charity during the year. Qualty of Stsff.. The management team experty lead an enthusiastic team of staff. The Playgroup places nsiderable emphasis on staff development by provhling them wrth in house training and off srte training for their ntinUed professional developmenL Working with Parents.. Parents are welcomed into the playgroup lo join in al story time.parenls evening and regular famity trips. This helps lo ensure ¢onlinuty in chiklren's fearning is fvlly promoted.
Ging•rbread Cottag? Playgroup Umited Registered company number.'_ 04188412 Trustges. Annual R8POrt for the year ended 31 March 2021 The difference the charity's perfomian¢e during the year has made to the bgneficiarfes of the charity. As the charty is regularty investing resour$ for rnIng material and equipment. the children at the nursery make rapid progfess in their leaming. in relatK)n to their starting points. They are highly motNaled and eager to leam. Due to the regular training of staff, staff are crealrve and enthusia$ts"c to use their knOge to effectively plan a¢lTvities that meet chiklren's needs and inlerest5. The degree to whkh thg achievements and porf0rnTh¢O during the y•ar have ben8ffted wider $ociety. The nursery ¢aters for chiklren from all s¢xial and OrlI¢ backgrounds and so achieves the criteria for publi¢ ber*fiL Gingerbread is eommitted lo provNJing the free entitkn7ent to childcare which is funded by the government. and ensures that ¢hilJren attending onty the free hourfs benefrt from the full extent of the actiMtie$ and resources provided wrthin those sessions. without any add01 charges. Structure. govornance and management of th8 charity The methods used to rgcwlt and appoinl charlty truste¢s. The Gingerbread Playgroup encc¥Jrages applrcatNJns from the parents. Relevant training is prowded. The charlty's oryanlsational structure. The charity is a Charitab company limited by guarantee and was Sel up on 27103r2001. It is govemed by rt goveming document. Memorandum and Arb"cles of Asso¢iation. Tha charity consists of truste8s. ManagonI team and the staff. Finan¢lal reviow The charity's financial posltlon al the end of the ywr ended 31 March 2021 The financial posltion of the charty at 31 Mah 2021 and CLynpaTatrves for the prior period. a$ mcye fully detailed in the accounts, can be summarised as folkn¥s'.- 2021 2020 Net income 153,130 13.068
Gingerbrnad Cottage Playgroup Llmiied Registered company nLMnber.- 04188412 Trustees. Annual Report for the year ended 31 March 2021 Unrestricted Revenue Funds available for the general purposes of the charty 900.615 747,483 Total Funds 900.615 747A83 Flnancial review of tho posltlon at the reporting date. 31 March 2021 . Policies on reserve5. The Nursery has unrestricted reseives of £904k at year end which is mora than annual running costs of the nursery. The largel level of bank balance for a nursery three month's running cost. The total roserves al year end are in excess of the sel target by Tnlee,5. Golng Concem The Nursery has unrestncted reserve8 of £904k at year end. There are no long lemi loans or any long tem) Irabilttes. The nursery has positrve cash b8lan¢e. There are no concerns for the Twstees and managnent Committee regarding the Going Con¢em of the Charitable Company. Availablllty and adequacy ol assets of each of the fvnds The b¢)ard of Iruslees Is satisfied that the Charrtys assets in fvnd are available and adequate to fulfill its obligations in respect of each fund. Plans For the Futu The Charitabl8 Company wll continue to upgrade or replace fumrture. toys and other fixture$ and fittings as well as thè play areas. The main objective rs lo achieve ¢on$islentty hsgh quality prowsion across all four nurseries. Details of The Independent Examiner Jitender Kaur Member of ICAEW g Stoughton Road Oadby Leicester LE2 4DS
Gingerbread Cottage Playgroup Limiled Registered company number.' 04188412 Trustoes. Annual Report for the yoar ended 31 March 2021 Statsment of Dlrethts. and Trustees. Responslbiliti88 The chartys trustees are responsible for the preparatK)n of the accounts in aecordanca with the tenns of the Companv&s Act 20C6, Charibes Act 2011 and the Charrties (Accounts and Reports} Regulations 2008. NotwrthstsrKfing the explicrt requirement in the extant Stat0ry regulalions,Ihe Charities (Accounts and Reports) Regulaltons 2008. to prepare the financial statements in accordance with the SORP 21X)5, in wew of the fact that the SORP 2005 has been withdrawn, Ihe determined lo interpret this responsibilty as requiring them to follow current best pract¢ and prepare tho accounts according to the FRS 102 SORP 2015. In particular, the Companies Act 20 and charity law wuire the Board of Trustees to prepare financial statements for each financral year which grve a true and fair view of the slate of affairs of the charty as at the end of the financial year and of the surplus or deficit of the ¢harity. In preparing those financial stslements the Board is required lo : - lo prepare the accounts in accordance th United Kingdom Generalty Accepted Accounting Pra¢lice (United Kingdom A¢counting Standards and applicable lawl. - select suitable ac£ounling pol•e$ and then appty them consistently.. - make judgements arKI estimates that are reasonable and prudent", and - prepare the financial stslements on the going concern basis unless it 18 inappropriate to presume that the charty wll continue in business. stste whether applicable a¢counting standards and statements of recommended praclrce haNE been folkn¥ed . subject to any material departures discl¢)sed and explained in the financial statements: The law requires that the trustees must not apprfft the 0nts untess they are satisfied that they give a true and fair of the state of affairs of the charity and of the surplus or deficit of the charity for the year. TheTruslees are also responsible for maintaining adequale &counting records which disclose %Mth reasonable accuracy at any lime the financk41 posf(ion of the charity and which are sufficient to show and explain the charitys Iransadions and enable them to ensure that the finaneial slalemenls compfy wrth the Companies Act 2[ and Comp wf(h regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charty and hence for taking reasonable Steps for the prevention and detection of ftaud and other Iegular((lS. The Trustees are also reSpOnsb for th& contents of the Trustees. report, and the slalutory responsibilty of the Independent Examiner in relatn lo the Trustees, report is limited to examining the report and ensuring that. on the face of the rep)rt. there are no material inconsistencS with thg figures disclosed in the financi statements. Method of preparation of accounts - Small company provlyion$ The financial statents are set out on pages 10 to 27.
Gingerbread Cottage Playgroup Limlted Registered company number.- 04188412 Trustees. Annual Report for the year ended 31 March 2021 The financial statements have been prepared implernenting the Statement of Recommended Pracliee for Accounting and Reporting by Charrties 2015 and in ardance wth Financial Reporting StarKlard for sMalr Entrties 2015. These &counts have been prepared in accordance Vth the pmmsions in Part 15 of the Companies Acl 20C6 appluble lo CcPanieS subject lo the small companies regime. This report was approved by the bo8d of trustes on 9 January 2022. Mr MOE Abidhusein Jafferji Director and TNslee
Glngerbread Cottage Playgroup Llmllod Report of the Indgpendent Examlngr to th• Trust80s of the ¢harIlab ¢ompany on tho accounts for the y•ar ènded 31 March 2021 I report on Ihe finanual statements ol Ihe charbtsble company gn pag88 10 to 27 for the year ended 31 Marth 2021 whKh have been prepared in aC¢ordan with Charit$ Acl 2011 (the Acll and the Finantial Reporting Standard 102 leffedive Januaty 201518$ rnodifd by the Statement of Re¢ornrnended Practs"ce forAcc¥Juntsng and Rtporbn9 tssued by the Charity ComrnissK)n for En9land & Wajes. effefArye January 2015 (The SORPI. under Ihe hi5toric814X5t conventw)n znd the accounting pdje$ set out on page 18. R•8p¢¢tive TpOnsIbl111 Ol Trustees and kndgp•ndent Examinor As described on page 7. charitsbk compan15 Trustees. are also the Direciors of the Company lor Ihe POseS ol Cornpany law,ar8 responsib for the preparath.on of the financial Ststements. Tho Trustee5 con8kler that the audrt requireNnt ol Seth"on 144111 of th8 Chanties Act 2011 lthe Adl dees not appty, and Ihal there is no requirement ITr the memorandum and arbdes ol Ihe charty for the iy)nductin9 of an audit. and that the aGcounts do not require an art in accordan with Part 16 of the Corr¥ianN?s Act 20C6 and that no rnember or rnernbers have requested an audrt pUant to section 476 of the the Cornpanie$ Act 2006. A5 consequence. the Trustees have e18raed that the finanaal statements be 8ubFd lo indeperthnl examination. Havin9 5alisfred mysew that the charity ts not subpd to audit uThJer any 9al provision. or othen¥ts•. and is eligible for Indendent examination. rt i¥ rny responstility lo."- al examine the accounts Ltnder tion 145 of the Art. bl follow the precedures in the Genera Dw8dions gn by the Charity C<rni56b)n under 8ecbon 14515llbl of the Acl and". cl stat• vthelher partKuiar matters ha¥e ¢ome kn my attenlion. Basls tsf ExmSn¢rf Statenxnt •nd SCO of work undwtsken l ndUCted my examination in accordan ¥rilh Ihe Generzl thtiONS v88ued by the Chanty Commission for England & Wabs. under section 14515llbl of the A¢ seth.ng out Ihe duties of an Independent Examiner in relation to the ¢onduding of an Independent Examination. Am Independent Exarninabon indudes 8 revw of Ihe accounting records kept by Ihe charitsbk company and of the a(Eounting $y51ems amployed by the tharitab mpany antl a comparison of the finanual Statements presented Imth Ihose records. It also indude$ ton5iderats.on of any unusual iterns or dBdosures in the finaTraal strtents. and seeking explanation$ frorn you. asTru5tees. cJJn¢eming such matters. The purpose ol Ihe examinath.on is to establish as f8r as p055ible Ihat Ihere have been no breaches ol charity kgL4labon and that the financial ststernts compty th the SORP. on a test bas15. ofevMlenc8 relevant to arnounts a[ dk%clJsure8 in thp finan¢ial $tatemenls. ProdUreS undertaken do not provide all the evhlerth thatwoukl be required in an audit, and infornation supplied by Ihe Trustees in the course olthe examination nol subjected to audit tests orènquiries. and n5equenUy I do not express an audit opinKsn on thts vkyw gNen by th? finanoal 5tateTrnts. and in partiojlar, I express no epinion 88 to whether the financ4al ¥¢alerTrts gNe a true and la of Ihe affairs of the charity, and my report is limited to Ihe mattets set out In Ihe statement be. I pLgnned and perfomled my examination so as 10 Satisfy myseifthat the ofthè IrOapendènt Ex8minats"on aro a¢hieved and befo¢e finalng tho rwrt l obtsirj Tin a$5uran¢o8 from the Tru51ees of all materk81 matters. Ind•pendent EXarnIr8 Statement R•portand Oplnion Attention ts drawn to the ttccoun"ng polKy slab.rg Iha( rKsts¥ilhstsnding the eBplictt reqUirIent in the exlanl statutory regUla"on5. thè Charilies IA¢counts and Reports) Re9ulations 2008, to prepa the finan¢kg1 statements in accordanc• with the SORP 2005. in viw of the fad ¢hatthe SORP 2005 has been 1hdraWn, and In order lo accord with current best practice. the Trv5tees have determined lo prepare the finan(Aal ststements In accDrdan th Ihe FRS 102 SORP 2015. 1 con(xJriMlh Ihis appioath, and any referenr*$ in my report to the re9ulats.ons should be all subject to Ih¢s L¥ment
Gingerbread Cottage Playgroup Limited Subied to Ihe f#natsb"on5 upon Ihe scope of mywtrk as detai ae. in tonnecbon my examination, l (an confimi that:. This +s a report in resFect of an examination carrigj out urJer 8e<on 145 of Ihe Act and in a¢rx•rdanc with any directions given by the Cornrnission urthr subse¢b"on 15Mbl of Ihat section are applicable,. and that no Matter has to my attention in ¢onnedion th my exawnation lch gve5 m8 rea$onabl8 cause to tselVe that in any material r88pect the requireNEnts:_ to keep accounts.ng re1$ in a(xx1dan ith secb.on 386 of Ihe Cornpanw Act and section 130 of tho charit$ Ad 2011.. to prepare finanaal ststements whth attord the aCcounb.r record5 a1 conpty wlh Ihe accounti requirements of section 396 of Ihe CompanEs Act 2006 and Th8 Chantie5 Act 2011 and.. that the accounts cornpty vthh s¢ction 3 of the Companies Act 20C and that Ihe financial ststemenls be ppared in accorrjance 1 the methods and ptsnUps set out in Ihe Statement of Recemrnended Pr8ctice- Accounliii9 and Reporbrvd by Charitss leffethe January 20151 have not been me¢ or lo Vth. in my opinian. attenlion shoubj be in my report in order to enabk8 a prowr understanding of the accounts to k reached. Jitender Kaur - Independent Examiner Member of ICAEW 9 Stoughton Road Oadby L8ieester LE2 4DS Thi5 report wa$ 5vJned on 9 January 222
Glngerbread Cottage Playgroup Limlted - Ststement of Flnanclal Actlvlties for tho year ended 31 March 2021 Statement of Financlal Actlviti•s ftFr the year ended 31 hlarch 2021 Cufftnt y¥ar Curront yw Currgnt y•r Prfor Yoar Uht¢th R•&tsicted Tolal Funds Totsl Funds Funds Funds 20 20 2020 Incom• & Endowm•nts from: charrtab actiwDes Other trading actiwtses Investrnents other 884.398 884,398 995,061 1,387 392 148 13,998 13.998 Total Income 898,544 898,544 996,840 Expondltur on: Raising fijnds Charitsble actiwties B1 B2 312 983.460 745.414 745.414 Total •xpendftu 745A14 746A14 983.772 Net gains on inbwth)ents N•t In¢omè forth• year 1S3.130 153,130 13,068 Net Incom• aft•r tran8f•rs 153,130 153,130 13.068 N•t rnov•ment In funds 1S3.130 153.130 13.068 R¢eon¢lllatlon of funds:. Total funds brnught forward 747,485 747.485 734.417 Total fvnds T#d forward 900.615 900,615 747,485 The'SORP Ref iThJited abo is the dasststion of income set out in Ihe fonnal SORP documents. As required by paragraph 4.60 of the SORP, the brought arKI carriad forward hjnds atxjve have been agreed to the Balance Sheet. A separate Statement of Totsi Recc¥Jnised Gains and Losses Is not requi as this statement includes all cognised gains and Iossè5_ Ml thè current year and prior year transactions Ere unrestricteil income and expens88 no fvrr anatysis i¥ requirwj. All the prior year transath"on$ r• unreslricted ttems. and no fvrthèr?naly B required The notes attached on pages 18 10 27 forni an intsgral part of these account& 10
Glngerbread Cottage Playgroup Limlted - Statement of Flnancial Activitles for the year ended 31 March 2021 SORP Rgl Pvlor Year Prfjor Year Prlor Yoar Unl•strit R•sth¢tsd Total Funds Funds Funds 2020 2020 2020 In¢om• & Ebornents from". Donations 8 Legacies Charitable actiwties Other tradirrfJ actiwts Inveslments A1 g95.081 616 392 995,061 1,387 392 Totxl Incom• 996,C69 996,840 Exp•nditurn on: Raising funds Charitable 8¢tiwti"es B1 B2 370 983.460 312 983.460 Totsl expend11* 983.830 983,772 N•t In¢orn• for th• y•ar 12,239 13.068 R•con¢lllatlon ot lunds=_ T¢)tsl fund• brought forward 734.417 734,417 Totsl fund• caled lold 746,656 747,486 All activitles dèrive from ¢ontlnuing opwatlons 11
Glngerbread Cottage Playgroup Llmited - Statement of Financlal A¢tfvitles for the year ended 31 March 2021 Movements in revenue and capital funds for the year ended 31 March 2021 Revenue accumulated funds L¥3t yoar Totsl Fynt18 2019 Fuhd Fund$ Fyn 2020 2020 Accumulatod fijnds brou9M forward Recognised 98ins and Itss898 befo transfEr¥ 747,485 747.485 734A17 153,1 153.130 12,239 900,615 900,615 746.656 Clo$lno rov•nu• funds 900.615 900.615 746,656 Summary of funds Last Yoar Toial Funds Funds fvnds 2020 202 2019 Revenue accumulat8d ftjnds ,615 900,616 746.656 Total funds 900.81S 900.615 746,666 Tha notes attached on pag8$ 18 to 27 form an Integrnl part of these accounts. 12
Gingerbread Cottage Playgroup Llmited - Statement of Financlal Actlvities for the year ended 31 March 2021 Glngerbread Cottage Playgroup Limlted Income and Expendlture Account for the year ended 31 March 2021 as required by the Companies Act 2006 2021 2020 Income Incorne from operab.or Interest receivable Oth¢r operating income 884.398 148 13,998 996,448 392 Gro$8 In¢om• In the l¥efor• •xptIonal Items 898,644 9%,840 Gm88 In¢orne In th• ygar In¢ludln9 •XCePtlonal tlw 898.544 996,840 E¥p•m*itsre Charitable eynditure, 8xdudir¥J dgpreoab.on and amorbsaiion Deptsaa¢Fon and amth"sation Fundra15ing costs Govemance costs Total expondllur• In the year 716.602 28,212 948.813 34.047 312 600 983,772 745,414 Extraordinary items Nèt Incom• befor• tsx In th• financlal Jyar 153.130 13,068 Net Incom? aftèr tsx In thè finan¢lal year 153,130 13.068 Retalned surplus for the financial year 153.130 13,068 All actiwties derive from continuing operations 13
Gingerbread Cottage Playgroup Lknlted- Balance Sh••t as at 31 March 2021 Note Rèf 2021 2020 Flxed a88•ts Intangible assets Tangible a55ets 10 A1 174,580 349.855 184,452 341.740 Totsl Itx•d assets 524.435 526.202 Curr•nt aslèts Sto¢ks Debtors Cash at bank and in haTrJ B1 13 B2 4.038 57.365 409,169 43.532 305.262 Total eurr¢nt a•ts 470.572 353,394 Crgdttoys: amounts lalllng dug wlthln on• y••r 14 C1 {94.392 1132.111 N•t eurront •s$•ts 376,180 221,283 Thè total n•t Sets of thè eharlty 900.615 747.485 The total not #ets of tM eharity ar• lund•d byth• fund$ of the charlty, follow•:. Restrtctsd fund8 Unre6tr1et•d Funds unstrICted Revenue Funds 18 D3 9,615 747.485 D•slgnated Fund8 Totsl chartty fun 9C#).615 747.485 The'SORP Ref indicatèd abo4t is the dassificalion of BalaTr Sheèt items as set out in the fomal SORP documents. As required by p8ragraph 4.60 olthe SORP. broLvJht frnrd aThJ carried foNArd ftjnds abovè have been agréed to the SOFA. The dirathr 1$ satisfiad that the (thipany is entided to exempb.on Irom the requirement to obtain an audit un(knr section 477 ofthe cCpanYS Act 2(th. Th¥ rnernber has not require<l the eompany to obtain 8n audrt in accordance th section 476 ofthg ACL The director aCnOje5 his respOnsi1rtieS for comthrg wlh thè requ1ments ofthe Ccrfnpanies Act 20C6 ith respect to a¢couth"ng rècord$ and thè Prepara1 OfaCUnts. The ch8nty is subject to Independent Examin"on under i*artty1ggi51ation. the report of the exarninèr is on page 9. 14
Gingerbread Cottage Playgroup Limlted - Balance Sheet as at 31 March 2021 The accounts have been prèpared in accordan wth V>È provisions in Part 15 of Ihe C¢Ynpan5 Act 2006 applicable to companies subject to the small ¢[Xnpan rwJTrme. Mr Moiz Abidhusein Jafferii TrustÈe Approve(I by the boaril of trustees on g January 2022 Th• nots8 attach•d on page$ 18 to 27 form an Intsgral of thèse actounts. 15
Gingerbread Cottage Playgroup Limited Cash Flow Statement for the year ended 31 March 2021 2021 2020 Cash flows from operating activities Nèt cash prowdgd by operatirvJ athibg8 as 8hv•vn belry 130,204 136.189 Cash flows fmm investing activit Interest received Proceeds from Sa of propety. plant and equymenl Purchase of prOrty, an1 and equiyn•nt 392 126.4441 (71.9141 Net cash usod in investing activities 126.2961 170,859 Cash flows from financlng acuvltles Net cash provided by financlng actlvlti8s Overall cash provlded by all actlvltles A+B+C 103,908 66,330 Cash rnovem8nts Change in cash and cash eqvivants fr(m treS in the year ended 31 Mah 2021 103,908 65.330 Cash and cash equivalents at 1 ri[2020 30S.262 239,932 Rounding Difference Cash at bank and In hand less overdrafts at 31 March 409,169 305,262 16
Glngerbread Cottage Playgroup Llmited Cash Flow Statement for the yoar ended 31 March 2021 Glngerbread Cottage Playgroup Llmlted Cash Flow Staternent for the year ended 31 Mar¢h 2021 - Continued RKoncillatlon of n•t income to nel flow from op9ratfng actlvltles Net income as 5h¢)wn in thè Statement of Finana81 Actiml 153.130 13,068 Adjustments for:. Depreo8ts'on charges Amortisation charge¥ WrFte downs of invttstrnents Netlgainslilosses on inve51ment assets Dividends. int8rest and rents from in¥e$tments DetJease in stocks {Increaseydecrease in d8btgrs IDaereaselfiner8ase in L¥editors. exdudir9 loa 18.330 9.882 24.165 9,882 11481 562 {13.8331 {37,719) 13921 6.000 38.222 45.244 Net cash provlded by operating activitles 130,204 136,189 Anatysis of cash and cash oquivalonts 2021 2020 Cash in hand at br ihe year ended 31 March 2021 Noti deposrts- 08$5 than 3 months) 409,169 305,262 Total cash and cash equivalents 409,189 305.262 17
Gingerbread Cottage Playgroup Limited Notes to the Accounts for the year ended 31 MarGh 2021 1 Accounting poliei•• Policies rnlating to thepmduction of the accounts. Ba$ls of proparntion and •ccounth9 conventfjon The accounts have been prepared on the acuua15 basis, under historical cst convenon. and in accordan wlh Ihe Financkql Reporting Standard 102 leffedive January 201511 ar The FRS102 Slatewt of ReCornNnded Accounting Practice 2015,, (The SORP 20151. and In accordance wAlh all applubk law in the charitys juri5dicon of regi%lration, exp1 that the tharity has prepa Ihe financaal Statements in aox8Ce %%yth the FRS 102 SORP 2015 in preference to the previous SORP. the SORP 2(M)5. whith has Iwn %%lthdrW, notwith5tandin9 the fact thot the extant ststutory regu18ts)ns. the ChareS (Accounts 8nd Rorts) Regulations 2008 refereyplicidy to the SORP 2005. This has been done to accord wilh Jent best pradi<t. R18ks and futhr¢ •ssumpllo These acounts have been pPared on a 90ing COrM assur Iha tharilab companyvrill haw• Ihe ability to cAnnue its operabons as a goiw £nrn. Policlés relatlng to cat8gorlos of income andincome rneognltlon. Ma• ol income Inccffle frorn Chantablè ActAiths k Ihe te¢$ paS forbk Chibjcare. Catsgorie8 of Ineo Income 1$ ¢at8gorised as Incon from extharoè tr8nsafons IL¥Jntrad inwmel and income from nofyex¢han9e transaction$1grfts1, investrnent inwrE and other incorre. Incomo from exchang• trnnsactlon• receNed by Ihe charity for good5 or servi$ suppl under contract or where ¢nliUeTrEnl is $ubiect to fu111ng perfom)anTr rdaw ¢ondib'ons. The ineome the ch8rty receive$ Is approximatety equal in value to the gwjs or 8ervKEs suppl[ by the tharty to the purchzser. Income from a non4xchang¢ transaction iswhete Ihe tharity value frorn Ihe donorwithout proMdTng equal value in exthange. and indudes donations ol rnoney. good5 and serviTrs freety gwen without gNing equal value in exchange. Income r•cognl¢lon In¢orne is reco9nkd in Ihe stat8nt of fiTranaal adNiths ISOFAI on a basi$. when a transaction or other event re8utts in an increase In the assets or a reduLOn in its liabilths and onlyen the charity has al enlill8rnenl the income 1$ probable and can ke rwsured reliabty. In¢omè subject to tern aThJ toTrJons must be rnet tefore th• c8nty is ènb.lled to Ihe resouTrnS is not reeogn15ed until the condibon$ have been met. Al income k% acoJunled for gross, before deduclir¥J any lated fee8 or costs. A¢¢ounting frr d•f•rr•d In¢orne and In¢orne r•¢•S¥•d in Wher• tefrns and conditions r•latiThJ to in¢orne have not been met or uncertainty ests a5 to whthr the ch8rty can meet any lemis or condthons otherwise within its control. income is not recoJnised buf is deferred as a liability until rt is probable that the term$ or condition6 imposed can be mel Policlos relating to expenditurè on goods andservlets proVId to the eharity. Recognitton of Il•bllrkno8 and eXndItur• 18
Gingerbread Cottage Playgroup Limited Notes lo the Accounts for the year ended 31 March 2021 A Ikqbility. and the related expendiluT•, is renO when a gaI or ¢on$truclNe oblty3otion oxi5ts as a SU ol a past event. and when it is more Ik•ty than not Ihal a tr8n5f8r of economic ben8fit8 wril be required in 8etutnt. and vthen Ihe amount of the oblvJation can be rreasured or 0bty estimated.. Liabilities ansing from future fundiryj commthnts and constructive oblyabons where the I'rning or the arnount of the future expendituts rwuired lo setue Ihe obltyJatioA are uncertain. gNe rise to a prowsion in Ihe accounts. vthich rs reviewed at the a¢£ounbng year end. The prows is in(Tra5ed lo reflect any incrvases in Iiabilibes. and is defxeased by the vlilisation of any prOs10Th 1h1n Ihe peiiod, and wer5ed rfzThy provion no longer required. These movement5 are charg8d or credtiel to tht respedNe fvnds and activths to whKth the provi$ion lateS. T•Jwlble edsS•ts Tangib fixed assets are rra$ured at the¥ oiKJinal c05t value. of subsequent revaluation. or rf donakd, as d•scrthd above. Cost valu• indudes all costs ¢yTrJed in bringiry the asset inlo its sntended ffi)rking condition. DeprecotK)n ha5 been provKJed at the rnlos in orderlo off the a88ets to their aTrticwted $yUa4 value 0% estimatad u8thJl INOS. Leasehokl premk%t5 and bU1j improvements EquiprnenL FtUre and FittsThJ % strawJht lir % strahjht line 25 Sto¢ks and work in progr•ss stock is volued al the lo%%r of ist ar¥J net realffjabk val. Dobtor8 Debtors are measvred at their rec0vtrrab amounts atthe baLqrK Sheet date. CreditorB and provisions Liabilities are Cogned on the accrua b8Si5 in a3)anC the normal accountir#J prin0ps, modffjd when ne$sary in accordantx with the guhlan( gwen in SORP. Financlal In$trurnents Includlng ¢a5h and bank balances Cash hekl by the tharity 18 induded al the amount a¢tyalty hehl and o)unled at the yearend. Bank balances, whether in overdravm. are shown at the amounts property reconukd to th8 bank staternent8. L•45ing and hlre purchase ¢ontra¢ts afHI commltrmnts Rentals under operats'ng a8S are charged to in(x)me on a straJht line basks o¥er the kne term. P•n¥ion•- defined contributlon $¢Me The company operat•$ a defined o)ntribubon pensin $¢heTh. ContrIbut)n$ are d)arg8d k+ the profft and Joss account as they cOrr payab in accordanf th? rules ofthe $the. 2 Llability to taxatlon As a reg151ered charity. the IganISatiOn * exempt Irom iwjmè arhj corpDralh)n tax to the extent that its infx)n and gains are appl towards the charitsble ow5 of the chanty and for no other purpose. Value Added Tax is not recoverable by the charity. and is theref indLthd in the relevant wsts in the StsteN*nt of Finan¢+al Actwits'88. 3 Wlnding up or dissolution ofthe charity W upon wndiN4 up or dBsolub"on of the charity the Trmain any assets. after Ihe satisfatth.on of 511 debts and liabrfitie8, the assets represented by the aCMuted fund shall be transferred to 8wne other charitsbl2 body or bodies h8ving similar obJ8cts to the chatty. 19
Gingerbread Cottage Playgroup Limited Notes to Ihe kcounts lor the year ended 31 March 2021 Nèt surplu$ beforg tsx in thè financial year 2021 2020 The nel surplus before tax ITr the financsal year i& stated after thargir¥:_ Dèpreciation of Pen$ion costs 28.212 6,546 34.047 8.137 S Stsff costs and •molum•nts S•lary¢osts 2021 2020 Gross Salaries exc1Ing trustees and key management pernonnel Ernployerf5 National Insuran for all staff Employe¢$ operating costs of defined u)ntribubon pen8Jn $dneS Trustees Remunera 479.047 22.453 657.461 31.947 8.137 Tot1 ularle8. v•gos •nd rel Gosts 697.545 2021 2020 Compensation payments 4.900 4,900 Num)w5 of full time enyloyws orful1th equi¥•knts 2021 2020 Th8 average number ol total stsff in Ihe yearw35 37 Neither the trustees nor any persons connected vrilh them ha¥e red any remuneratKn from the ctharity or any related enbty. either in the ojrrvnt or pnor year. On8 employ8e8 recenied erUnts 1exdudl pens¢)n costs) in excess of £60.Cm per annum. 6 Dgfin•d ¢ontrlbution ponsion s¢l)em Th& charty operates a defined contsknjkn pen$w)n scheme. the c4sts 0fth are above. Under the Pensions Act 2008. every ernpl0r in the VK must put rtain staff into a pension scheme and contribute toward5 11. Gingethread set up a penwn Sche Peopk's Pension lor autornalic enfolrnenL The sthem8 Starte from 01 February 2016. 7 R•mun?ratlon and payments to Tnte5 and per50Ths ¢onn8etod wlth them No trust•88 or pen8 connecled vffjth Ihem rBoNed any remuneration the (arity, or any related entity. 20
Gingerbread Cottage Playgroup Limited Nol•s to the Ac¢ounts for thè yoar ended 31 March 2021 g Dtforred income. Unr•5tri¢W and D•slgnated fvnds lJwlDI Releas011 from prior Dofemd Ss released al yearend In yoar Summer Temi Fees for 2021 Red in Mar 21. 115.098 115,098 69.642 Totsl 115.098 115.098 89.842 2021 2020 Th•8• dèfmkn aro includèd In crnditord 69,842 115,098 10 Intsngible Flx•d Assots 2021 2020 Goodwill.. Cost At 1 April 2020 197.638 197.638 At 31 March 2021 197.638 197.63¥ Amothsion At 1 April 2020 Prowded during the year 13,176 3,294 9,882 At 31 Mor¢h Z021 23,05B 13.176 N•t book vaJu• 174,580 184A62 11 Tangiblo fix•d *#••ts Bulldlny EquipmÈnC Motor knpmvenw Fixluro and V¢hl¢k Fltiin95 Total C¢$t At 1 April 2020 Addibons 304.871 18.289 125.888 8.155 430,759 26,444 At 31 March 2021 323,16Q 134,043 457,203 Depr¢¢latlon Al 01 Apr 2020 Charge for the year 89.019 18.329 89,019 18,329 At 31 March 2021 107,348 107,348 Not book val 21
Gingerbread Cottage Playgroup Limlted Note8 to the AGcounts forthe yearended 31 March 2021 At 31 March 2021 323.160 20.89S 349.8SS At 31 March 2020 304.871 36.869 341.740 12 Sto¢ks & Work in Progrnss 2021 2020 Stocks befor8 lte dowhs 4,038 4.600 4.038 4,600 13 btOr 2021 2020 Trade debtors Ppayrnents and accrued incw Olherilebtors 1,169 19.446 36,750 5,015 1,767 36.750 14 Cr¢drtor8: amounts lalling duo wiihin >•r Trade cThlitors Accruals Deferred Inixyne. Unrestiicled & dwnated fur PAYE. NIC VAT and olher tax88 Olher ¢yedilors 20 2020 6,642 3.600 115.098 10.317 1,192 69.842 11.496 2,812 94,392 132.111 16 Income and EXpendIr¥ account 3ummary 2021 2020 At 1 Apnl 2020 SU1¥ after tax for the year At 31 Mar¢h 2021 747,485 153.130 734.417 13.068 900.615 747A85 16 No rnlatsd partytranmctions There were no transa¢tK)n5 vmh rnfaied parbes in the year. 17 Particulars of how particularfunds art r•pr•witod by *5sets and liabllilles Al 31 March 2021 Unrpstrfjthd Dgslynated lunLts lund5 Totsl ntt8 Funds Inlangibk Assets Tangibk Fixed Assets Invesiments al Valua1._ Current Assets 174,580 349.855 174,680 J49.855 470.572 470,S72
Gingerbread Cottage Playgroup Limlted Notes to the A¢¢ounts for the year ended 31 March 2021 Current Liabilrties 194.3921 194,3921 900.615 9¢10.615 At 1 Aprll 2020 UtyRstrict4d D•swJnatod R•$tri¢ted fund$ Tt•l Funds IntsngIb A8sets Tangible Fixed Assets Inveslrnents at valuation:_ Cutyent Assets CUnt Liabilitie8 184.462 341.740 184,462 341,740 353,394 1132,1111 353.394 747A8S 747,485 18 Change in totsl lund5 over th• as shown in Note 17 . analy5ed by Indtvidual funds Furbds bmught Mrv•m•n¢ In Tra1& futhds in 2tr21 bolwevn fund$ In 2021 Funds forward to 2022 2020 S•È Not• 19 Unrestrkt•danddeslgn•t•dlunds.'. Unrnslricted revenue funds 747,485 753,130 900,615 Total unwtiictod and d••ignated lund• 747A85 153.130 900.615 Total charftyfvnd• 747.485 153.130 900.615 19 Analysis of movements in funds overtho year as shown In Note 18 othor Exp•nd#ur• GiM & Lr•s¥• lty¢om• Movernent In fund 2021 2021 2021 Unre$lrided revenue fvnd$ 898.544 1745.4141 153,130 898.544 IT45,4141 153,130 20 Tho pUrpOS for which th• fund• as delallod in note 18 ar• hd by th• charity are:. Unre5trirled w•nu8 funds These fufids are helj for the meeting the objectives of Ihe charty. 8nd to prowde ServeS for future a¢tivilJes. and. subpd to charity legislabon, are free fr(¥n al restrb*ion$ on thgir use. 21 Ultlmats controlling party The tharty 15 under the o)ntrol of its 1 merrknrs.
Gingerbread Cottage Playgroup Limlt D¢l•ll¢d on•115 of inGorn• and •XP•ndive for the yaar•nded 31 Atsr¢h 2021 as w•guiwd by the SORP 2016 7his anaty5is is classsifiedby conventional nomlnal descrlptlons andnot by a¢tlvMy. 22 In¢om• from Charltabk activities. Trading Activities CurYentyeaF ymr Unr•¥tvkt•d R•8trkted Total Fundi Fund6 Fuhd6 Prfo¥Y••r Totsl Fund 2021 2021 2020 Prlmary Purymbse and an¢llhry tr¥dlng ChildGare Fee5 Unforrn Sa 883.836 562 883.836 582 994,817 244 Totsl Prlm•ry purpou and anGillorytsadin 884.398 884.398 995,061 23 Total Income frorn chaiitablo acti¥il Cyvvent >Y•r Cuff¢nt ymr Prforyear Unrv4tr1¢l•d RwtWi¢tsd Totsl Fynds Total Fund¥ Fynd¥ Funds 2021 2021 2021 2020 Totsl incom? from charrlable tradiThJ 884.398 884.398 995,C61 rotal frnm ¢harttbh a¢VIll•S 884.398 884,398 995.061 24 In¢om• from othtrr. non Gharitable, trading acti¥ili•s 2021 2021 202Q CuThenty•ar eyff4nty••r >wr Prioryear Unr•strf¢t•d RMtrl¢tsd Tot•1 Funds Total Fuhdb Fund Fund$ 2021 2021 2021 2020 Inco frorn fiJndr8i5wvJ events 1,387 Total from other acllvltios 1,387 25 In¥95tm•nt In¢om• CurTentyer Current lT Curr•nt y•ar Unr•strlryt•d Rwtrtt•d ToLI Fund• Fund¥ F¥od$ 2021 PrfoiY•ar Total Furbds 2021 2020 Bank Interest Rec8tV8ble 148 392 Total inv•stsnont in¢om• 148 148 392 26 Othèr In¢om¢ and galn$ CuThentyear Curntyw Prlotytsr 24
Gingerbread Cottage Playgroup Lirnited tktaitod an15 of incom• and •xp•nditur• forthe 5•4r •nd•d 31 Mlrch 2021 •5 Tequlred by the SORP 2016 Unr•sttki•d Rtttrkted Funds Fund¥ 2021 Tot•1 Fundb Totsl Funds 2021 2021 2020 Covid Grants Apprenticeshw Fund 8.902 8.gQ2 5,096 Total oth•r incom• 13,998 13.998 27 EXpondIre on charHabl• acllvltlm - Diroet $pending ulrerrty1 Current y••r Unmirf¢t•d Rwtrktsd Funds 2021 Cuvrent y•i Total Fund• PrlorY•ai Totsi Fund$ 2021 2(121 2020 Gro58 vfdge$ and 5alaries- charitat4e acb"wb"es Employers. Nl - CharTiable activities Defined contribirtion pension costs - charitatile aelivilies Temporary Staff - Charitsble Activibes Food Cost Acts"vib'es Cost Uniforms 476,811 476M11 22.453 642.859 31.947 8.$46 2.236 9.243 5,310 562 8.137 14,602 16,463 5,537 2,236 9.243 5.310 Totsl diroct snding 523.161 523.161 719,646 28 Support costs for ch•ritablo actlvltl•s Currentyw Current ymr CuFrent yoar Unrtstricled R•sirktsd Total Funil4 Funds Fvnth Prlor Y•ar Totsi Fundi 2021 2021 2021 2020 Employee costs notiTncludedln direct costs Training and welfare- staff Staff Unrform Travel and Subsistere- staff Compensation payments 3,887 5,750 3,8B1 6,780 3,066 1,887 47 4.900 Premises Expenses Rent payable under operating lease5 Rates and Wdter charges Light heat and potr Cleaning and waste management Premises repairs, renevrals and Property insurance 93.510 2.818 15.155 93&10 2,818 15,165 105,160 3,736 14,514 7.102 28.855 4.284 20,914 3,474 20,914 3A74 Admlnlsts>tive ov•tfrea¢ts Telephone. fax and intemet Slalionery and printing Membership subscrrptions 10.451 10M61 10,291 168 284 243 243 25
Gingerbread Cottage Playgroup Llmited D•tailed anatysi$ of ineom• and exp•Trdllur• for the >•r onded 31 frA0h 2021 r¢guirod byth¢ SORP 2015 Equipment expensed Hire of equipment Soknre li¢ences and expenses Advertising and marketing Liabilty and contents insuran¢e Sundry expenses Assets Write Off 2.481 645 5.117 2.481 1.914 1.195 5.465 6,057 2,391 705 663 5,117 1.413 112 1,413 Pmf•sslonal f••s pald to ad¥lsots than Ihe audltor or examiner A¢¢ountancy fees other than examination or audit fees Legal fees HR Consultancy fees Other legal and professional 4,846 3,159 6.600 1717 6,458 12,094 7.163 3,159 2.717 Flnancial costs Bank charges Depreciation & Amortisalion in totsl for 28.212 28.212 34.047 Total support costs 221,653 221,8S3 263,315 29 (lth•r Expenditurn. Gov•rnanc• ¢Mt• cuThentr Curr•ntyear Cury•nt y•r PFSorY•ar Unrestrlctrd Restikw Totsl Fund• Total Funds Fun¢s 2021 2021 2021 2020 Independent Examinerfs fees 600 600 30 Total Charitabl• •xpnditur• eurrntJwr Current y••r Curr¢nty•ar PrlorY•ar Unr•wb¢ R•strkt•d Totll Funth Tot•1 Funds Funds Fut)d6 21 2021 2021 2Q20 Totsl direct spending Total 5UPPOrt costs Total Govemance costs 523.161 221.6S3 623,161 221,653 61x1 719,545 263,315 600 B2d B2• Total Gharitabl8 expenditure B2 745.41d 745A14 983A60 31 Expondltvrn on raising funds and costs of In¥e•thnt rnanaym¢nt Curr•ntl Currwt yMr Currentyoar UnmtFiEted R•stittrd Toi•l Fund¥ Fund6 prtorY••r Total Fun¥¥ 26
Gingerbread Cottage Playgroup Limited Detalled ana18 of income and •xp•ndiiur• for tho yèar •nded 31 March 2021 a8 Mguirod bythe SORP 201$ 2021 2021 2021 Cost of fundraising adivittes 312 Total fundralsing costs B1 312 27