Charity number: 1100275 Company number: 04874588 (England and Wales) Deddington Partnership Foundation Stage Unit Report of the Trustees and Unaudited Financial Statements For the year ended 31 August 2021 Deddington Partnership Foundation Stage Unit Contents Page For the year ended 31 August 2021 |Report of the Trustees|1 to 2| |---|---| |Independent Examiner's Report to the Trustees|3| |Statement of Financial Activities|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6 to 11| ## Deddington Partnership Foundation Stage Unit Report of the Trustees For the year ended 31 August 2021 The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 August 2021. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2015). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The Charity's objectives are to enhance the education and development of children primarily under statutory school age. The Charity provides opportunities for all children whatever their race, culture, religion, means or ability and in doing so adheres to and furthers the aims and objectives of the pre-school alliance. The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **ACHIEVEMENTS AND PERFORMANCE** Over the 2020/21 academic year we had 31 children registered aged between 3 and 4. Children attended the setting between 1 day and 5 days a week. ## **FINANCIAL REVIEW** The charity recorded a surplus of £16,521 in the year (2020: surplus of £11,719). At 31 August 2021 it had reserves of £91,353. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is governed by a memorandum of association dated 12 August 2003. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** Deddington Partnership Foundation Stage Unit **Charity registration number** 1100275 **Company registration number** 04874588 **Principal address** Earls Lane Deddington Oxon ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: Elizabeth Irving (resigned 6 October 2020) Lauren Odell (resigned 6 October 2020) Nicola Halton Taja Brown (appointed 6 October 2020, resigned 5 October 2021) Samantha Brown (appointed 5 October 2021) Phillipa Carson (resigned 5 October 2021) Katrina Murray-Hundley Suzanne Owen (appointed 5 October 2021) Rachel O’Connell (appointed 5 October 2021) 1 of 11 Deddington Partnership Foundation Stage Unit Report of the Trustees Continued For the year ended 31 August 2021 ## **Independent examiner** Andrew Donaldson ACA 17 Lake Walk Adderbury Banbury Oxon OX17 3PF Approved by the Board of Trustees and signed on its behalf by Nicola Halton 7 April 2022............................................................................. 2 of 11 ## Deddington Partnership Foundation Stage Unit Independent Examiners Report to the Trustees For the year ended 31 August 2021 I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 August 2021. ## **Responsibilities and basis of report** As the charity Trustees, who are also directors for the purposes of company law, 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 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 examiners 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 that in any material respect: 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 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. Andrew Donaldson ACA 17 Lake Walk Adderbury Banbury Oxon OX17 3PF 7 April 2022 3 of 11 ## Deddington Partnership Foundation Stage Unit Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 August 2021 |**Notes**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Grants
5
**Total**
**Expenditure on:**
Raising funds
6
Charitable activities
7/8
**Total**
**Net income**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
500
121,783
1,363
1,340
**124,986**
-
(108,465)
**(108,465)**
**16,521**
74,832
**91,353**|**2020**
**£**
150
106,636
1,126
500
**108,412**
(283)
(96,410)
**(96,693)**
**11,719**
63,313
**74,832**| |---|---|---| 4 of 11 Registered Number : 04874588 ## Deddington Partnership Foundation Stage Unit Statement of Financial Position ## As at 31 August 2021 |**Notes**
**Fixed assets**
Investments
13/14
**Current assets**
15
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
16
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Unrestricted income funds
17
**Total funds**|**£**
**2021**
100
**100**
10,573
83,108
**93,681**
(2,428)
**91,253**
**91,353**
**91,353**
91,353
**91,353**|**£**
**2020**
100
**100**
7,378
69,616
**76,994**
(2,262)
**74,732**
**74,832**
**74,832**
74,832
**74,832**| |---|---|---| For the year ended 31 August 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statement were approved and authorised for issue by the Board and signed on its behalf by: Nicola Halton Trustee 7 April 2022 5 of 11 Deddington Partnership Foundation Stage Unit Notes to the Financial Statement For the year ended 31 August 2021 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, and in accordance with the Charities SORP (FRS 102) ‘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 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006. Deddington Partnership Foundation Stage Unit 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). ## **Statement of cash flows** The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charitable company is small. ## **Incoming resources** All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure: ## **2. Income from donations and legacies** |**Unrestricted funds**
Donations received
**Income from charitable activities**
**Unrestricted funds**
Nursery Education Funding
Fees
Holiday Club|**2021**
**£**
500
**500**
**2021**
**£**
92,012
23,467
6,304
**121,783**|**2020**
**£**
150
**150**
**2020**
**£**
89,987
14,094
2,555
**106,636**| |---|---|---| ## **3. Income from charitable activities** 6 of 11 ## Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued For the year ended 31 August 2021 ## **4. Income earned from other activities** |**Unrestricted funds**
Fund raising events
**5. Grants**
**Unrestricted funds**
Grants
**6. Expenditure on other trading activities**
**Unrestricted funds**
Fundraising events
**7. Costs of charitable activities by fund type**
**Unrestricted funds**
Salaries
Support costs
**8. Costs of charitable activities by activity type**
**Support costs**
**Activities**
**undertaken**
**directly**
**£**
**£**
**Support costs**
Education
18,178
90,287|**2021**
**£**
1,363
**1,363**
**2021**
**£**
1,340
**1,340**
**2021**
**£**
-
**-**
**2021**
**£**
90,287
18,178
**108,465**
**2021**
**£**
108,465|**2020**
**£**
1,126
**1,126**
**2020**
**£**
500
**500**
**2020**
**£**
283
**283**
**2020**
**£**
81,023
15,387
**96,410**
**2020**
**£**
96,410| |---|---|---| 7 of 11 Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued For the year ended 31 August 2021 ## **9. Analysis of support costs** |Training
Rent & rates
Subscriptions
Accountancy
Sundry expenses
Telephone & broadband
Equipment expensed
Insurance & registration
Marketing
Resources
Winter grant|**2021**
**£**
580
4,740
2,424
400
1,452
821
3,376
441
220
2,659
1,065
**18,178**|**2020**
**£**
571
4,740
2,320
400
1,429
513
2,109
396
220
2,689
-
**15,387**| |---|---|---| Support costs includes £400 due to the independent examiner for the examination of the 2021 accounts. ## **10. Staff costs and emoluments** Total staff costs for the year ended 31 August 2021 were: |Salaries and wages|**2021**
**£**
90,287
**90,287**|**2020**
**£**
81,023
**81,023**| |---|---|---| ## **12. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activities are for unrestricted funds. 8 of 11 Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued For the year ended 31 August 2021 ## **Investments** ## **13. Analysis of movement of commercial investments** |Market value at 01
September 2020
Market value at 31
August 2021|**Investments**
**in**
**subsidiaries**
**£**
100
**100**| |---|---| The company owns 100% of the share capital of Deddington Village Nursery Limited. ## **14. Analysis of investments between funds as at year ended 31 August 2021** |**Unrestricted funds**
Investments in subsidiaries and
related undertakings
**15. Debtors**
**Amounts due within one year:**
Amounts due from subsidiary and associated undertakings
Trade debtors
**16. Creditors: amounts falling due within one year**
Trade creditors|**2021**
**£**
100
**100**
**2021**
**£**
10,318
255
**10,573**
**2021**
**£**
2,428
**2,428**|**2020**
**£**
100
**100**
**2020**
**£**
7,054
324
**7,378**
**2020**
**£**
2,262
**2,262**| |---|---|---| 9 of 11 ## Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued ## For the year ended 31 August 2021 ## **17. Movement in funds** ## **Unrestricted Funds** |**Balance at**
**01/09/2020**
**£**
74,832
General
**74,832**
**Unrestricted Funds - Previous year**
**Balance at**
**01/09/2019**
**£**
63,113
General
**63,113**
**Purpose of unrestricted Funds**
General
General unrestricted fund to further the objectives and aims of the charity.
**Analysis of net assets between funds**
**Unrestricted funds**
General|**Incoming**
**resources**
**Outgoing**
**resources**
**Balance at**
**31/08/2021**
**£**
**£**
**£**
124,986 (108,465)
91,353
**124,986**
**(108,465)**
**91,353**
**Incoming**
**resources**
**Outgoing**
**resources**
**Balance at**
**31/08/2020**
**£**
**£**
**£**
108,412
(96,693)
74,832
**108,412**
**(96,693)**
**74,832**
**Investments**
**Net current**
**assets**
**Net Assets**
**£**
**£**
**£**
100
91,253
91,353
**100**
**91,253**
**91,353**| |---|---| ## **18. Analysis of net assets between funds** 10 of 11 ## Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued For the year ended 31 August 2021 ## **Previous year** |**Unrestricted funds**
General|**Investments**
**Net current**
**assets**
**Net Assets**
**£**
**£**
**£**
100
74,732
74,832
**100**
**74,732**
**74,832**| |---|---| ## **19. Company limited by guarantee** Deddington Partnership Foundation Stage Unit is a company limited by guarantee and accordingly does not have a share capital. 11 of 11