Company Number: 04448939
## **DUNNINGTON CHILDREN**
**A company limited by guarantee and a registered charity number 1093097**
**ANNUAL REPORT AND ACCOUNTS for the year ended 31 March 2022**
## **UNAUDITED**
**HPH Chartered Accountants 54 Bootham York YO30 7XZ**
**DUNNINGTON CHILDREN ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
|**CONTENTS**|**_page_**|
|---|---|
|Directors' and Trustees' Annual Report|_1 - 5_|
|Independent Examiner's Report|_6_|
|Statement of Financial Activities and Income and Expenditure Account|_7_|
|Balance Sheet|_8_|
|Notes to the Accounts|_9 - 16_|
**DUNNNGTON CHILDREN**
## **DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022**
The Directors, who are also the Charity’s Trustees and form the Management Committee, have pleasure in presenting their Report and the Accounts for the year ended 31 March 2022.
The Accounts have been prepared in accordance with the Charitable Company’s governing document, the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and all other statutory requirements.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
The Charity’s registered name is Dunnington Children, registration number 1093097.
The Charity’s Trustees, who are also known as the Management Committee and are also the Charitable Company’s directors, in office during the year were:
|Chairperson:|Sarah Murch (Appointed 11 Feb 2022)|
|---|---|
||Rebecca Oldfield (Resigned 23 Mar 2022)|
|Committee members:|Sam Magee|
||Harriet Holmes (Appointed 20 Mar 2022)|
The Charitable Company’s agents and advisors were:
|Bankers:|HSBC Bank plc|
|---|---|
||Parliament Street|
||York|
||YO1 8XS|
|Independent Examiner:|Sarah Wearing FCA, DChA|
||HPH|
||Chartered Accountants|
||54 Bootham|
||York|
||YO30 7XZ|
1
## **DUNNINGTON CHILDREN**
**DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Company was incorporated on 28 May 2002 as a Company Limited by Guarantee, company number 04448939. The Company was registered as a charity on 23 July 2002, registration number 1093097. The Company’s registered office is Dunnington Primary School, Church Lane, Dunnington, York, North Yorkshire, YO19 5QG. The Charity’s governing document is its Memorandum and Articles of Association dated 28 May 2002, as amended by special resolutions dated 27 November 2003 and 31 March 2006.
The Company changed its name on 6 December 2003 from Dunnington Playgroup and Tiddlers to Dunnington Children (trading as Over The Rainbow) and extended its charity objects to include the provision of out of school care in the morning and afternoon to children of primary school age.
On 22 December 2003 the Company then merged the activities and funds of the Dunnington Out of School Club into its charitable objectives and results.
An Extraordinary General Meeting was held on 31 March 2006 at which, following the approval of the Charity Commission, the Articles of Association were changed so that two classes of members could be formed; one for parents and carers of children and one for more formal members, who would have voting rights at General Meetings.
No remuneration or benefits were received by any of the Directors or Trustees who held posts during the year in respect of their services to the Charitable Company.
Appointments and re-appointments of Directors and Trustees were made by the members of the Company at the Committee Meetings of the Charitable Company. Attempts to recruit trustees are made via newsletters, the AGM and information included on invoices.
The Directors and Trustees have assessed the major risks to which the Charitable Company is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems are in place to mitigate the exposure to the major risks.
## **ACTIVITIES AND OBJECTIVES**
The principal activities and objectives of the Charitable Company are:
1. To provide care for children aged 2 to 4 years term time only.
2. To provide wrap around care for children aged 2 to 12 years providing Breakfast, After School and Holiday Club.
3. To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by offering appropriate play facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children, regardless of race, culture, religion or means.
2
## **DUNNINGTON CHILDREN**
## **DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)**
## **ACTIVITIES AND OBJECTIVES - continued**
4. Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas. Investigating, adhering to, and furthering the aim of the Pre-School Learning Alliance.
5. To provide the necessary facilities for the daily care, recreation and creative play of children initially out of school hours and eventually during school holidays, and to advance the education and training of the persons involved in the provision of such care, education and recreational facilities.
We believe that our main activities further our charitable purposes for the public benefit.
## **ACHIEVEMENTS AND PERFORMANCE**
As Trustees and Directors of Dunnington Children we believe that we have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Dunnington Children provides early education for 2, 3 and 4-year-olds. The setting also provides wrap around care for children up to 12 years of age. The Manager and staff work in partnership with parents and where possible offer flexibility around sessions to support working parents.
In the year to 31[st] March 2022 we provided this service to a total of 123 families. Breakfast, After School and Holiday occupancy remains high with numbers returning to pre covid levels.
The club room has a square footage to permit 40 children. Under Ofsted regulations there are no registered place numbers anymore.
The last Ofsted inspection took place in July 2018 and the club was judged to be Outstanding, which trustees believe was well deserved and reflects the high quality of education and care offered by staff.
Over the course of this year staff have worked hard to provide children and families with our usual highquality service and support with staff using their expertise to help children return to normality after the turbulent pandemic period. The impact of the pandemic is still being felt and children have required more support when starting preschool and when transitioning to primary school. We have utilised the expertise and experience of our staff to provide this support and invested in additional training as well. We have been delighted to be able to continue offering assisted places this year to families and children who could not otherwise have afforded to attend.
3
**DUNNINGTON CHILDREN**
## **DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)**
## **FINANCIAL REVIEW**
Incoming resources for the year increased by 10% to £202,145 (2021 - £183,594). Outgoing resources increased by 5% to £171,195 (2021 - £162,790). The net result for the year was a surplus of £30,950 (2021 - £20,804).
It is the policy of the charity to hold reserves to provide working capital for its continued operation. At the year end the total reserves held in unrestricted funds amounted to £102,884 (2021 - £71,934) with £Nil (2021 - £Nil) of restricted funds. These funds are held in accordance with the charitable objectives of the company.
## **RESERVES POLICY**
The Trustees consider the level of reserves needed to sustain the charitable activities to be the equivalent of three months staff costs, this equates to approximately £27,000. Any additional spare reserves would be reinvested in improving current facilities.
## **PLANS FOR FUTURE PERIODS**
We will continue to maintain an outstanding quality of childcare and we continue to invest in the staff and physical settling. The setting will make some internal and external improvements as part of ongoing work to maintain our current Ofsted rating.
We continue to work co-operatively with the school and have successfully implemented shared lunch provision with the school this year to allow preschool children access to a hot lunchtime meal.
We will continue to work in partnership with the Shared Foundation Partnership within the local community.
We will continue to monitor changing guidance and policy ensuring that robust and dynamic risk assessments remain in place. Safety of children, parents and staff remain the highest priority.
The whole management team will continue to monitor staffing levels and potential areas for savings or increased revenue will remain under regular review.
4
**DUNNINGTON CHILDREN**
## **DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 (CONTINUED)**
## **RESPONSIBILITIES OF THE MANAGEMENT COMMITTEE**
## **Statement of Directors’ and Trustees’ Responsibilities**
The purpose of this statement is to distinguish the Directors’ and Trustees’ responsibilities for the accounts from those of the Independent Examiner as stated in his report.
Company and charity law require the Directors and Trustees respectively to prepare accounts for each financial year which give a true and fair view of the Charitable Company’s state of affairs at the end of the year and of its financial activities for that year. In preparing those accounts the Directors and Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
- prepare the accounts on the going concern basis unless it is inappropriate to assume that the Charitable Company will continue in operation.
## **RESPONSIBILITIES OF THE MANAGEMENT COMMITTEE**
The Directors and Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charitable Company and to enable them to ensure that the accounts comply with the Companies Act 2006 and applicable charity law. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
## **EXEMPTION**
This report has been prepared in accordance with the small company’s regime under the Companies Act 2006.
By Order of the Management Committee,
Sarah Murch Director and Trustee
19 December 2022
5
**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DUNNINGTON CHILDREN**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
This report is made solely to the Charitable Company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the Charitable Company’s trustees as a body in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the Charitable Company’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charitable Company, the Charitable Company’s members as a body and the Charitable Company’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham York YO30 7XZ
19 December 2022
6
## **DUNNINGTON CHILDREN STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022**
|||**Unrestricted**|**Restricted**|**Total**|Total|
|---|---|---|---|---|---|
||**Note**|**Funds**|**Funds**|**2022**|2021|
|||**_£_**|**_£_**|**_£_**|_£_|
|**Income and endowments from:**||||||
|Charitable activities|2|185,424|-|**185,424**|132,851|
|Other||4,035|-|**4,035**|4,029|
|Investments||1|-|**1**|2|
|Grants - COVID||7,735|-|**7,735**|46,712|
|Grants - HAF||-|4,950|**4,950**|-|
|**Total Income**||197,195|4,950|**202,145**|183,594|
|**Expenditure on:**||||||
|Charitable activities||170,909|286|**171,195**|162,790|
|**Total Expenditure**|4|170,909|286|**171,195**|162,790|
|**Net income**|3|26,286|4,664|**30,950**|20,804|
|Transfers between funds||4,664|(4,664)|**-**|-|
|**Net movement in funds**||30,950|-|**30,950**|20,804|
|**Reconciliation of funds:**||||||
|Total funds brought forward||71,934|-|**71,934**|51,130|
|**Total funds carried forward**||**£ 102,884**|**£ -**|**£ 102,884**|£ 71,934|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
_The notes on pages 9 to 16 form part of these accounts._
7
## **DUNNINGTON CHILDREN BALANCE SHEET AS AT 31 MARCH 2022**
Company Number: 04448939
|**Note**
**_£_**
**_£_**
**Fixed assets:**
Tangible assets
6
**875**
Total Fixed Assets
**875**
**Current assets:**
Debtors
7
**11,541**
Cash at bank and in hand
**104,476**
Total Current Assets
**116,017**
**Liabilities:**
Creditors: amounts falling due within one year
8
**(14,008)**
Net current assets
**102,009**
Total assets less current liabilities
**102,884**
**Total Net Assets**
**£ 102,884**
**The funds of the charity:**
Unrestricted funds
9
**102,884**
Restricted funds
11
**-**
**Total Charity Funds**
**£ 102,884**
**2022**|**Note**
**_£_**
**_£_**
**Fixed assets:**
Tangible assets
6
**875**
Total Fixed Assets
**875**
**Current assets:**
Debtors
7
**11,541**
Cash at bank and in hand
**104,476**
Total Current Assets
**116,017**
**Liabilities:**
Creditors: amounts falling due within one year
8
**(14,008)**
Net current assets
**102,009**
Total assets less current liabilities
**102,884**
**Total Net Assets**
**£ 102,884**
**The funds of the charity:**
Unrestricted funds
9
**102,884**
Restricted funds
11
**-**
**Total Charity Funds**
**£ 102,884**
**2022**|**Note**
**_£_**
**_£_**
**Fixed assets:**
Tangible assets
6
**875**
Total Fixed Assets
**875**
**Current assets:**
Debtors
7
**11,541**
Cash at bank and in hand
**104,476**
Total Current Assets
**116,017**
**Liabilities:**
Creditors: amounts falling due within one year
8
**(14,008)**
Net current assets
**102,009**
Total assets less current liabilities
**102,884**
**Total Net Assets**
**£ 102,884**
**The funds of the charity:**
Unrestricted funds
9
**102,884**
Restricted funds
11
**-**
**Total Charity Funds**
**£ 102,884**
**2022**|_£_
_£_
1,404
1,404
16,700
63,512
80,212
(9,682)
70,530
71,934
£ 71,934
71,934
-
£ 71,934
2021|_£_
_£_
1,404
1,404
16,700
63,512
80,212
(9,682)
70,530
71,934
£ 71,934
71,934
-
£ 71,934
2021|
|---|---|---|---|---|
|||**875**
**102,009**||1,404
70,530
|
||**116,017**
**(14,008)**||80,212
(9,682)||
||||||
|||**102,884**||71,934|
|||**£ 102,884**||£ 71,934|
|||**102,884**
**-**||71,934
-|
|||**£ 102,884**||£ 71,934|
In the Directors' and Trustees' opinion the charitable company was entitled under section 477 of the Companies Act 2006 ('the Act') to exemption from the audit of its accounts for the year ended 31 March 2022. No notice from members requiring an audit has been deposited under section 476 of the Act in relation to its accounts for the financial period. The Directors and Trustees are responsible for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the charitable company as at the end of each financial period and of its incoming resources and its application of resources for each period in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with its requirements, so far as applicable to the charitable company.
The accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies.
_Approved by the Board on 19 December 2022_
_and signed on its behalf by:_
_Sarah Murch_ Director and Trustee
_The notes on pages 9 to 16 form part of these accounts._
8
## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a) Basis of Preparation**
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Dunnington Children meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The Charitable Company is a private company limited by guarantee, incorporated in England. The address of the registered office is: Church Lane, Dunnington, York, North Yorkshire, YO19 5QG.
## **b) Preparation of the accounts on a going concern basis**
The Charitable Company has cash resources and has no requirement for external funding. The directors and trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe that the going concern basis of accounting is appropriate in preparing the annual financial statements.
## **c) Tangible fixed assets**
All assets costing more than £500 are capitalised at cost.
Depreciation is provided on all tangible fixed assets in use at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Fixtures, fittings and equipment – Straight line over 5 and 10 years
9
## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES - continued**
## **d) Income**
Charges for childcare services are accounted for in the year in which the service is provided.
Funding grants and Government Support Grants relating to Covid-19 are accounted for as receivable in the period they are awarded.
Gifts and donations are accounted for when received.
Investment income is accounted for in the year on a receivable basis.
## **e) Expenditure and Irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Expenditure on charitable activities relates to activities undertaken to further the purposes of the charity and includes their associated support costs.
Governance costs include those costs associated with meeting the constitutional requirements of the charity and include the independent examiner’s fees and costs linked to the strategic management of the charity.
Certain expenditure is directly attributable to specific activities and has been included in those categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.
All expenditure is accounted for on an accruals basis and includes the irrecoverable element of Value Added Tax.
## **f) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
10
## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES - continued g)**
## **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **h) Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **i) Fund Accounting**
Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the directors/trustees. Designations of unrestricted funds are made at the directors’/trustees’ discretion in order to make allocations for anticipated future expenditure.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a particular purpose.
Restricted funds are funds which are subject to specific trusts, either declared by the donor when making the donation or grant conditions, or accepted by the donor in responding to a specific appeal.
## **j) Financial instruments**
The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **k) Defined contribution pension obligation**
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
11
## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **2. INCOME FROM CHARITABLE ACTIVITIES**
|Fee income
Government Early Years/Pathfinder funding
All income relates to unrestricted funds.
**3. NET INCOME/EXPENDITURE FOR THE YEAR**
**The surplus for the year is stated after charging:**
Depreciation
Independent Examiner's remuneration
Other fees paid to Examiner
**4. TOTAL EXPENDITURE**
Staff
Costs
**Charitable activities**
£
Cost of childcare provision
106,658
Governance costs
-
£ 106,658|Fee income
Government Early Years/Pathfinder funding
All income relates to unrestricted funds.
**3. NET INCOME/EXPENDITURE FOR THE YEAR**
**The surplus for the year is stated after charging:**
Depreciation
Independent Examiner's remuneration
Other fees paid to Examiner
**4. TOTAL EXPENDITURE**
Staff
Costs
**Charitable activities**
£
Cost of childcare provision
106,658
Governance costs
-
£ 106,658|Support
Costs
62,882
1,655|Total
2022
_£_
163,488
21,936|Total
2021
_£_
56,725
76,126|
|---|---|---|---|---|
||||£ 185,424|£ 132,851|
||||2022
£
529
1,655
868|2021
£
898
1,500
2,021|
||||Total
2022
_£_
169,540
1,655|Total
2021
_£_
161,290
1,500|
||£ 106,658|£ 64,537|£ 171,195|£ 162,790|
In 2022, £286 of expenditure related to restricted funds (2021 - £Nil)
## **5. STAFF COSTS AND TRUSTEES' REMUNERATION**
|Gross salaries and wages
Employer's NIC
Employer's pension contributions
Supply staff|2022
£
98,510
6,325
1,823
-|2021
£
106,269
6,620
1,885
62|
|---|---|---|
||£ 106,658|£ 114,836|
The average number of employees in the year was 8 (2021 - 8), all involved with the provision of childcare. There were no employees with emoluments above £60,000 in the year.
No remuneration, benefits or expenses were received by any of the Directors or Trustees who held posts during the year in respect of their services to the Charitable Company.
The key management personnel of the Charitable Company comprise the Directors/Trustees, the Executive Director/Company Secretary and the Club Manager. The total employee benefits of the key management personnel were £25,015 (2021 - £21,628).
12
## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **6. FIXED ASSETS**
||Fixtures, fittings|||
|---|---|---|---|
||& equipment|Total||
||£|£||
|_Cost:_||||
|At 1 April 2021|53,720|53,720||
|Additions|-||-|
|At 31 March 2022|53,720|53,720||
|_Depreciation:_||||
|At 1 April 2021|52,316|52,316||
|Charge for the year|529||529|
|At 31 March 2022|52,845|52,845||
|_Net book values_||||
|31 March 2022|£ 875|£|875|
|31 March 2021|£ 1,404|£ 1,404||
|**EBTORS**||||
||Total|Total||
||2022|2021||
||£|£||
|Trade debtors|10,481|15,715||
|Prepayments and accrued income|1,060||985|
||£ 11,541|£ 16,700||
**7. DEBTORS**
All debtors relate to unrestricted funds.
13
## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **8. CREDITORS: amounts falling due within one year**
|Trade creditors
Accruals and deferred income
All creditors falling due within one year relate to unrestricted funds.|Total
2022
£
7,873
6,135|Total
2021
£
5,067
4,615|
|---|---|---|
||£ 14,008|£ 9,682|
||||
## **9. ACCUMULATED FUNDS**
|**_Current year_**
Unrestricted funds
Restricted funds
**_Comparative year_**
Unrestricted funds
Restricted funds|Balance b/f
01/04/2021
£
71,934
-|Incoming
Resources
£
197,195
4,950|Resources
Expended
£
(170,909)
(286)|Transfers
£
4,664
(4,664)|Balance c/f
31/03/2022
£
102,884
-|
|---|---|---|---|---|---|
||£ 71,934|£ 202,145|£ (171,195)|£ -|£ 102,884|
||Balance b/f
01/04/2020
£
51,130
-|Incoming
Resources
£
183,594
-|Resources
Expended
£
(162,790)
-|Transfers
£
-
-|Balance c/f
31/03/2021
£
71,934
-|
||£ 51,130|£ 183,594|£ (162,790)|£ -|£ 71,934|
## **10. ANALYSIS OF THE CHARITY'S NET ASSETS BY FUND**
|**_Current year_**
Unrestricted funds
Restricted funds
**_Comparative year_**
Unrestricted funds
Restricted funds|Fixed
assets
£
875
-|Net current
assets
£
102,009
-|Total
2021
£
102,884
-|
|---|---|---|---|
||£ 875|£ 102,009|£ 102,884|
||Fixed
assets
£
1,404
-|Net current
assets
£
70,530
-|Total
2020
£
71,934
-|
||£ 1,404|£ 70,530|£ 71,934|
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## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **11. SUMMARY OF RESTRICTED FUNDS**
|**_Current year_**
HAF Grant
**_Comparative year_**
HAF Grant|Balance b/f
01/04/2021
£
-|Incoming
Resources
£
4,950|Resources
Expended
£
(286)|Transfers
£
(4,664)|Balance c/f
31/03/2022
£
-|
|---|---|---|---|---|---|
||£ -|£ 4,950|£ (286)|£ (4,664)|£ -|
||Balance b/f
01/04/2020
£
-|Incoming
Resources
£
-|Resources
Expended
£
-|Transfers
£
-|Balance c/f
31/03/2021
£
-|
||£ -|£ -|£ -|£ -|£ -|
HAF Grant - This grant was for the provision of childcare places including the provision of meals and Most of the expenditure relating to the grant was made out of unrestricted funds and so a transfer has been made accordingly.
## **12. TRANSACTIONS WITH RELATED PARTIES**
The Charitable Company has a Transfer of Control Agreement with the Governors of Dunnington Primary School in respect of the use of premises at the school site. The agreement stipulates that the rent will remain fixed at £8,000 for the first five years, commencing March 2004, after which it will be subject to increases in line with the "Harmonised Consumer Price Index". The agreed annual rent has not changed since the initial period ended.
The Charitable Company has taken out indemnity insurance on behalf of the Trustees. This cover is part of the general insurance provision and the cost is not separately identifiable.
A management contract exists between the Charitable Company and York Childcare Limited. Management charges of £18,452 (2021 - £14,067) were paid to York Childcare Limited for services provided to the Charitable Company. At the year end the Charitable Company was owed £Nil (2021 - £Nil) from York Childcare Limited.
There were no other related party transactions.
## **13. TAX STATUS**
As a registered charity (number 1093097), Dunnington Children is exempt from the payment of income and corporation tax on its income falling within sections 466 to 493 of the Corporation Tax Act 2010.
## **14. COMPANY STATUS**
The Charitable Company is incorporated under the Companies Acts as a private company limited by guarantee and not having a share capital. Each member is liable, if the Charitable Company is dissolved while he, she or it remains a member or within 12 months afterwards, to pay up to £1 towards the costs of dissolution and the liabilities incurred by the Charitable Company while the contributor was a member.
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## **DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022**
## **15. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES**
|**_Income and endowments from:_**
_Other_
_Investments_
_Grants - COVID_
**_Total Income_**
**_Expenditure on:_**
_Charitable activities_
**_Total Expenditure_**
**_Net income_**
**_Net movement in funds_**
**_Reconciliation of funds:_**
_Total funds brought forward_
**_Total funds carried forward_**
_Charitable activities_|**_Unrestricted_**
**_Funds_**
**_£_**
_132,851_
_4,029_
_2_
_46,712_|**_Restricted_**
**_Funds_**
**_£_**
_-_
_-_
_-_
_-_|**_Total_**
**_2021_**
**_£_**
**_132,851_**
**_4,029_**
**_2_**
**_46,712_**|_Total_
_2020_
_£_
_233,111_
_3,000_
_10_
_-_|
|---|---|---|---|---|
||_183,594_|_-_|**_183,594_**|_236,121_|
||_162,790_|_-_|**_162,790_**|_214,544_|
||_162,790_|_-_|**_162,790_**|_214,544_|
||_20,804_|_-_|**_20,804_**|_21,577_|
||_20,804_|_-_|**_20,804_**|_21,577_|
||_51,130_|_-_|**_51,130_**|_55,802_|
||**_£ 71,934_**|**_£ -_**|**_£ 71,934_**|_£ 77,379_|
_The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities._
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