## ## ## ||||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| ## ##