| Page | |||
|---|---|---|---|
| Legal and administrative | information | ||
| Trustees' report |
2-4 | ||
| ;- Independent examiner's |
report | ||
| '= Statement offinancial | activities | ||
| Balance sheet | |||
| =-Notes to the accounts |
| STATEIIIIENT OF FINANCIAL A | STATEIIIIENT OF FINANCIAL A | CTIVITIES | FOR THE | YEAR ENOED | 31AUGUST | 2021 | |
|---|---|---|---|---|---|---|---|
| (Inoluding Income and Expenditure |
account) | ||||||
| Unrestricted | Restrloted | Total funda | Total funda | ||||
| Notes | funds | funda | 2021 | 2020 | |||
| INCOME | R | 6 | 6 | 6 | |||
| 'Charitable actlVItleS . |
54,952 | 219,799 | . 274,751 | 300,205 | |||
| -TOTAL INCOME= | 54952 | 219,?SS | 2?4,751 | 300,205 | |||
| EXPENDITURE | |||||||
| .:."Charitable actlvltles'-; |
67,125 | 219,799 | 286,924 | 254,005 | |||
| TOTAL EXPENDITURE | i=&.(4: | 67125 | 219799 | 286924 | 254,005 | ||
| NET (DEFICIT)/SURPLUS FOR THEYEAR | (12,173) | (12,1'73) | 48,200 | ||||
| TOTAL FUND BALANCES BROUGHTZORWARD | 14,338 | 14,338 | (31,862) | ||||
| TOTAL FUND BALANCES CARRIED.FORWARD | 2,165 | 2185 | 14338 |
| PRIOR YEAR STATEMENT OF | PRIOR YEAR STATEMENT OF | FINANCIAL | ACTIYITIES | |||
|---|---|---|---|---|---|---|
| (Including Income and ExPendlture |
account) | |||||
| Unrestricted | Restricted | Total funds | ||||
| Notes | funds | funds | 2020 | |||
| INCOINE | 8 | B | 8 | |||
| —Charitable | activities | 56,309 | 243,898 | 300,205 | ||
| TOTAL INCONIE: -. =.. - |
58309 | 243,896 | 300,205 | |||
| EXPENDITURE | ||||||
| — Charitable | acti@It(es- | 10,109 | 243,898 | 254,005 | ||
| TOTAL EXPENDITURE | 10,109 | 243,896 | 254005 | |||
| NET DEFICIT | FORTHE YEAR | 48,200 | 48,200 | |||
| TOTAL FUND | BALANCES BROUGHT'FORWARD | (31,862) | (31,862) | |||
| TOTAL FUND | BALANCES CARRIED | FORWARD | 14338 | ~ | 14338 |
| BALANCE SHEET | AT 31AUGUST 2021 | |||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| Notes | ||||||
| FIXEDASSETS | ||||||
| Tangible assets | 120 | 477 | ||||
| CURRENT ASSETS | ||||||
| Debtors | 8,518 | 1,207 | ||||
| Cash at bank and in hand | 250 | 18,346 | ||||
| 8,768 | 19,553 | |||||
| CREDITORS: amounts due within one period |
falling . |
8 | ~6,723) | (5,692) | ||
| NEICURRENT LIABILITIES | 2,045 | 13,861 | ||||
| NET Assets | 2,165 | 14,338 | ||||
| FUNDS | ||||||
| General funds | 2,165 | 14,338 | ||||
| Restricted funds | ||||||
| TOTAL FUNDS | 10 | 2,168 | 14,338 |
| 1 ACCOUNTING POLICIES |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| (a) Accounting convention |
|||||||||||
| The financial statements have been prepared |
in accordance with Accounting and Reporting by Charities: |
Statement | of | ||||||||
| = —:Recommended Praoticeapplicable te charities |
preparing their accounts In accordance with the Financial |
Reporting | Standard | ||||||||
| ' | — .- applicable in:the UK snd.Republic of Ireland (FRS102)(effectiv October 2019)- (Charities SORP (FRS102)), | ||||||||||
| ,". | .—==:.The,.charity meets:thedeflpltion=pf. the; 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, |
|||||||||||
| L | =----='- The accounts have. b'een-prepared-on'the going |
concern basis, There are no |
material uncertainties |
about the charity's | ability | to | |||||
| continue other than those Identified in the Independent examination report. |
|||||||||||
| (b) Fund accounting | |||||||||||
| . —...Unrestrjcted;funds-are available der:use at |
the discretion of the trustees |
in furtherance of the general objectives of |
the | ||||||||
| — | charity. —=-----..—::— ——=— ——=.:=:--Restricted funds are subjected to restrictions |
on their expenditure Imposed |
by the donor. | ||||||||
| (c) Income | |||||||||||
| —: —.:—. —, All income. Is Included in'the. -Statement ofFinancial Activities when the charity |
is entitled to the income and | the amount | can | be | |||||||
| ------ —-quantt¹d with'reasonable. accuracy. The following specific policies are applied |
to particular categories ofincome: | ||||||||||
| r=Donetions~d:tegactes are rebeived:. by.way of |
grants, donations, legacies and gifts and is Included |
in full | In the Statement | of | |||||||
| —===-=-= = --.-- —Financial Activities when. receivable-, Grants, when entitlement is not conditional |
on the delivery ofa specific | performance | by | the | |||||||
| =-=~.charity, are recognised when the charity becomes unconditionally entitled to the grant, |
|||||||||||
| Investment income is Included when receivable, |
|||||||||||
| --; —... ,-Resources-areleferred. when, at,the.end of an |
accounting period, they have |
been received but the |
charity | has yet to | become | ||||||
| unconditionally entitled to them. |
| AFF COSTS | 2021 | 2020 |
| R | ||
| Wages and salaries | 198,498 | |
| Social security costs | 8,248 | |
| Pension | 1 978 | |
| 208722 | 195839 |
| 5 | ==-MXRENDITURE ='". -' |
Unrestricted | Restricted | 2021 | 2020 | ||
|---|---|---|---|---|---|---|---|
| funda | funds | Total | Total | ||||
| R | R | ||||||
| Costs directly allocated to activities | |||||||
| :=DlraCt staff costS(aeb note 4) | =- | 208,722 | 208,722 | 195,839 | |||
| Activity costs | 27,099 | 27,099 | 6,280 | ||||
| Training and other staff costs |
8,278 | 8,278 | 5,528 | ||||
| 36,377 | 208,722 | 244,099 | 207,647 | ||||
| Support costs allocated to activities Rrentandrates .=- ' |
21,702 | 4,283 | 26,995 | 25,982 | |||
| JJtllltles and other.premises costs- | ', | 913 | 3,433 | 4,346 | 6,183 | ||
| Depreclatlon | 357 | 357 | 361 | ||||
| . Telephone, website, and internet costs |
759 | 2,855 | 3,614 | 3,737 | |||
| Bad debts | (2,565) | (2,585) | 2,194 | ||||
| Repairs and renewals | 133 | 496 | 629 | 487 | |||
| Other administration costs |
5,924 | 5,924 | 5,168 | ||||
| Bank charges and Interest | 1,374 | 1,374 | 1,446 | ||||
| 28,587 | 11,077 | 39,674 | 44,668 | ||||
| Governance costs | |||||||
| Accountancy and'examination |
fees | 3,151 | 3,151 | 1,800 | |||
| 67125 | 219,799 | 286,924 | 254,005 |
| 6 | TANGIBLE FIXEDASSETS | TANGIBLE FIXEDASSETS | TANGIBLE FIXEDASSETS | TANGIBLE FIXEDASSETS | Fixtures and | Nursery | Total |
|---|---|---|---|---|---|---|---|
| Fittings | Equipment | ||||||
| R | |||||||
| Cost | |||||||
| At 1 September | 2020 | . | 9,776 | 6,376 | 16,152 | ||
| Additions | |||||||
| At 31 August 2021 | 9,776 | 6,376 | 16,152 | ||||
| Depreciation | |||||||
| At 1 September | 2020.""' | 9,321 | 6,354 | 15,675 | |||
| ~Char ete~rthe |
ear | 349 | 8 | 357 | |||
| At 31"A'ugust2021 | -: | 9670 | 6362 | 16032 | |||
| Net book value | |||||||
| At 31Vrjgust 2021 | 106 | 14 | 120 | ||||
| At 31-'Au ust 2020 |
455 | 477 | |||||
| 7 | DEBTQRS | 2021 | 2020 | ||||
| R | |||||||
| Trade debtors | 3,357 | 330 | |||||
| Other'debtors | 5,161 | 877 | |||||
| ~Pra a ments |
|||||||
| 8518 | t,267 | ||||||
| 8 | CREDITORS: amounts | falling due within one year | 2021 | 2020 | |||
| R | R | ||||||
| Bank oVerdraft | 823 | ||||||
| Trade creditors | 1,299 | ||||||
| Other creditors | 2,734 | 1,787 | |||||
| Acdrudls and deferred |
income | 3 t66 | 2,606 | ||||
| 6,723 | 6,662 |
| RESTRICTED FUNDS | RESTRICTED FUNDS | At | ||||
|---|---|---|---|---|---|---|
| beginning | Incoming | Resources | At end | |||
| of period | resources | expended | of period | |||
| E | E | E | ||||
| Hampshire | County Council | Early Years | 188,729 | (188,729) | ||
| Hampshire | County Council | - other grants | 10,171 | (10,171) | ||
| Basing Stoke and Dean.Support | 3,000 | (3,000) | ||||
| Coronavlrus | Job Reteritidn | Scheme | 17899 | 17,899 | ||
| 219,799 | 219,799 |
| ANALYSIS OF NET | ASSETSBETWEEN FUNDS | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | ||
| »»*' | funds | funds | 2021 | |
| 2021 | R | R | y. | |
| Fixed assets | 120 | 120 | ||
| Debtors; | 8,518 | 8,518 | ||
| Bank.and cash | 250 | 250 | ||
| Creditors | 6723 | 6,723 | ||
| 2165 | 2,165 |
| Unrestricted | Restrloted | Total funds | |
|---|---|---|---|
| funds | funds | 2020 | |
| 2020 | R | ||
| Fixed assets | 477 | 477 | |
| Debtors | 1,207 | 1,207 | |
| Bank and cash | 18,346 | 18,346 | |
| Creditors | 5,692 | 5,892 | |
| 14338 | 14,338 |