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2021-03-31-accounts

Page Page
Reference and Administrative
Details
Report of the Trustees 2 to 5
Independent
Examiner's
Report
Statement of Financial Activities
Balance Sheet 8 to 9
Cash Flow Statement 10
Notes to the Cash Flow Statement
Notes to the Financial Statements 12 to 16
Detailed Statement ofFinancial Activities 17 to 18

Trustees Tony Bradshaw due for re-election March 2022
Rosemary Margaret Charles due for re-election March 2022
Aukje Clegg OBEdue for re-election March 2022
Ruth Margaret Houghton
due for re-election March 2022
Deborah Twist due forre-election March 2022
Monica Meehan due for re-election March 2022
Rosemary Keulemans
Michael Desmond
Keulemans
Company secretary Tony Bradshaw
Registered office P0Box WN5 9XN
Westfield Community
School
Montrose Avenue
Wigan
Lancashire
WN5 9XN
Registered company number 04338167(England and Wales)
Registered charity number 1097820
Independent examiner NR Barton
1stFloor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

FORTH E YEAR ENDED 31MA RCH 2021
31.3.21 31.3.20
Unrestricted Total
fuild funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable
activities
Child and day care services
343,016 486,261
81 131
Investment
income
343,097 486,392
Total
EXPENDITURE ON
Charitable
activities
Child and day care services
345,516 477,025
NET INCOME/(EXPENDITURE) (2,419) 9,367
RECONCILIATION OF FUNDS
Total funds brought forward 152,133 142,766
TOTAL FUNDS CARRIED FORWARD 149,714 152,133

31.3.21 31.3.20
Unrestricted Total
fund funds
CURRENT ASSETS Notes f.
Debtors
Cash at bank
19,473
136,409
25,349
138,535
155,882 163,884
CREDITORS
Amounts
falling due within one year
12 (6,168) (11,751)
NET CURRENT ASSETS 149,714 152,133
TOTAL ASSETSLESSCURRENT
LIABILITIES 149,714 152,133
NET ASSETS 149,714 152,133
FUNDS 13
Unrestricted
funds
149,714 152,133
TOTAL FUNDS 149,714 152,133

31.3.21 31.3.20
Notes
Cash flows from operating activities
Cash generated
Rom operations
(2,207) (22,707)
Net cash used in operating activities (2,207) (22,707)
Cash flows from investing activities
Interest received 81 131
Net cash provided by investing activities 81 131
Change in cash and cash equivalents in the
reporting
period
(2,126) (22,576)
Cash and cash equivalents at the beginning
ofthe reporting period 138,535 161,111
Cash and cash equivalents at the end ofthe
reporting
period
136,409 138,535

RECONCILIATION OF NET (EXPENDITURE)/INCOME NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.21 31.3.20
Net (expenditure)/income for the reporting period (as per the Statement
ofFinancial Activities)
Adjustments
for:
(2,419) 9,367
Depreciation
charges
801
Interest received (81) (131)
Decrease/(increase)
in debtors
5,876 (16,310)
Decrease in creditors (5,583) (16,434)
Net cash used in operations (2,207) (22,707)

At 1.4.20 Cash flow At 31.3.21
Net cash
Cash at bank 138,535 (2,126) 136,409
138,535 (2,126) 136,409
Total 138,535 (2,126) 136,409

3. INVESTMENT INCOME INVESTMENT INCOME
31.3.21 31.3.20
f.
Deposit account interest 81 131
INCOME FROM CHARITABLE ACTIVITIES
31.3.21 31.3.20
Activity
Childcare Child and day care services 81,554 198,544
Other funding
and fundraising
Child and day care services 2,423 21,324
Three year olds funding Child and day care services 171,910 144,617
Wages recharge to Westfield Child and day care services 1,395
Milk costs reclaimed Child and day care services 1,579 2,807
Two year olds funding Child and day care services 85,550 117,574
343,016 486,261
5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
f,
Child and day care services 313,287 32,229 345,516
6. SUPPORT COSTS
Governance
Management Finance costs Totals
f.
Child and day care services 31,088 307 834 32,229
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.3.21 31.3.20
E
Depreciation - owned assets 801

STAFFCOSTS
31.3.21 31.3.20
Wages and salaries 308,468 391,974
308,468 391,974
The average monthly number ofemployees during the year was as follows:
31.3.21 31.3.20

TANGIBLE FIXEDASSETS
Play Computer
Equipment equipment equipment Totals
COST
At 1 April 2020 and 31 March 2021 23,680 13,697 6,366 43,743
DEPRECIATION
At 1 April 2020 and 31 March 2021 23,680 13,697 6,366 43,743
NET BOOK VALUE
At 31March 2021
At 31March 2020

NOTES TO THE FINANCIAL STATEMENT
FORTHE YEAR ENDED 31MARCH
NOTES TO THE FINANCIAL STATEMENT
FORTHE YEAR ENDED 31MARCH
NOTES TO THE FINANCIAL STATEMENT
FORTHE YEAR ENDED 31MARCH
NOTES TO THE FINANCIAL STATEMENT
FORTHE YEAR ENDED 31MARCH
S -continued
2021
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.21 31.3.20
Debtors 19,473 25,349
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.21 31.3.20
Trade creditors 6,168 11,751
13. MOVEMENT IN FUNDS Net
movement At
At 1.4.20 in funds 313.21
f, f.
Unrestricted
General fund
funds 152,133 (2,419) 149,714
TOTAL FUNDS 152,133 (2,419) 149,714
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted
General fund
funds 343,097 (345,516) (2,419)
TOTAL FUNDS 343,097 (345,516) (2,419)
Comparatives for movement in funds
Net
movement At
At 1.4.19 in funds 31.3.20
Unrestricted
General fund
funds 142,766 9,367 152,133
TOTAL FUNDS 142,766 9,367 152,133

Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 486,392 (477,025) 9,367
TOTAL FUNDS 486,392 (477,025) 9,367

FORTHE YEAR ENDED 31MARCH 2021
31.3.21 31.3.20
INCOME AND ENDOWMENTS
Investment
income
Deposit account interest
81 131
Charitable
activities
Childc are
Other funding
and fundraising
Three year olds funding
Wages recharge to Westfield
Milk costs reclaimed
Two year olds funding
81,554
2,423
171,910
1,579
85,550
198,544
21,324
144,617
1,395
2,807
117,574
343,016 486,261
Total incoming resources 343,097 486,392
EXPENDITURE
Charitable
activities
Wages
Food and drink
Transport,
travel &outings
Play equipment
306,371
4,526
130
2,260
390,118
22,393
13,437
11,107
313,287 437,055
Support costs
Management
Site manager &cleaning
Insurance
2,097
1,200
1,856
1,043
Telephone
Postage, stationery &IT eqpt.
Repairs &maintenance
Tralnlng courses
Water cooler
1,083
2,098
18,520
706
977
1,358
2,305
22,650
3,352
815
Fleeces, T-shirts & clothing
Subscriptions
HR services
461
2,440
1,506
216
2,433
1,506
31,088 37,534
Finance
Bank charges 307 842

DETAILED STATEMENT OFF
FORTHE YEAR ENDED
INANCIAL ACTIVITIES
31MARCH 2I}21
31.3.21 31.3.20
Finance
Other
Depreciation oftangible fixed assets
801
Governance costs
Accountancy fees
834 793
Total resources expended 345,516 477,025
Net (expenditure)/income (2,419) 9,367