| Contents | Page |
|---|---|
| Legal andadministrativeinformation | 3 |
| ReportoftheTrustees | 4-5 |
| Manager'sOperationalReport | 6-7 |
| BackgroundtotheConstitutionand History | 8-9 |
| Compliance andApprovalSignature | 9 |
| ReportoftheIndependentExaminer | 10 |
| Statementoffinancial activities | 11 |
| Balancesheet | 12 |
| Notesformingpartofthefinancialstatements | 13 - 16 |
used to systems not employed before. The Church's use of the Nursery Area on Sundays needed to be worked through to enable effective cooperative working. In order to facilitate the shared used of the premises, Broadmead Community Church Trustees worked with the ChLJrch Growth Trust to draw up a draft Licence Agreement. Samuels Trustees reviewed and accepted this agreement as the legal basis of the Nursery's use of the premises; the Licence Agreement will be implemented in the 2021-22 academic year. We continued to experience staff changes during the year. In addition to Lydia Guclu taking up the P051tion of Manager, Michelle Ledington joi ned the team a5 a Level 3 Practitioner in September, and Sarah Bland took on the responsibility of Nursery Lead. Elaine Douglas, our longest serving and most experienced member of staff took the decision to retire from Samuels during Term 4 and left us in May. Her outstanding practice and professional infl(Jence on the life of Samuels is greatly missed, while her incredible contribution over many years is much appreciated. Linda Hazizaj remained in Italy throughout the year, where she was receiving treatment for illness. We continue to hope that she will be able to return to work with us in the current year. Valentina Stanciu was unable to continue with us at the end of her probationary period in November and Charlotte Wootton was employed as a Level 3 practitioner to replace Elaine in May. Lydia Guclu steered the Nursery through a very difficult year, but felt she needed to move on in August to join the Early Years Alliance. The Trustees conducted two set5 of interviews to f ind 3 replacement for Lydia during July a nd we were pleased to appoint Zoe Sanders as the new manager from September. Zoe has worked in management positions in a number of settings. The Trustees recognise that we have entered into more turbulent times. Our reliance on God's provision is greater than ever. During the year, there have been times when we could not see our way to a solution, but the Lord'5 goodnèss is new every morning and his provision is more than enough. We are grateful that we find ourselves with a wonderful staff team who continue to show tremendous love and commitment to the children, each other and the vision of Samuels. We believe God wil I continue to ena ble the vision of Samuels to Erow and develop and have an increasingly positive impact on our community to "welcome, value and nurture all, enabled by God. John Ditchburn Chair of Trustees Verified by: Joan Slater {Trusteel Louisa Russell {Trustee) Donna Knight IT usteel 0. F
Fulfilling the Vision of Excellent Christlan Early Years Education Evidence f rom Ofsted clearly shows that faith schools add the greatest value in terms of achievement to the students they educate. Key educational research over the last 20 years by Gardner et. al., has shown that strong emotional intelligence is the foundation of all children's learning. More recently, the focus of academic research has turned to the importance of strong spiritual intelligence in learning and its relationship to emotional intelligence. Neither of these findings is a SLJrprise. Jesus was very clear about the need of every person to build their lives upon the certainty of faith in him. He was also direct about'letting little children come to hi m When Ruth Andrews [Founderl first had a vision of providing excellent Christian earlv vears education for the community around Broadmead Baptist Church, she was motivated by the desire to provide children with an early education surrounded by an awareness of God. Numerous documented testimonies since thi5 time, provide increasing evidence of the fulfilment of this vision in the local community and beyond. Com liance and A roval Si nature This report has been prepared in accordance with the Statement of Recommended Practice- Accounting and Reporting by Charities and in accordance with the special provisions of part XV of the Companies Act 2006 and 2015 relating to small companies. Approved by the Trustees on /df and signed on their behalf by.. John Ditchburn Dlrector and Chair of Trustees
Report of the Independent Exarnlner. To the Trustees of Samuels Christian Nursery. On the Accounts forthe Period Ended 31 August 2021 I report on the accounts of the company for the year ended 31" August 2021, whlth are set out on pages 11-16. Respective Responsibillties of Trustees und Exominer The Trustees (who are also the dirertors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 43121 of the Charities Art 1993 (the 1993 Act) and that an independent examination 45 r¢eeded. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under sertion 43 of the 1993 Act,. to follow the procedure5 laid down in the genefal directions given by the Charity Commission under section 4317llbl of the 1993 Art,. and to State whether particular matters have come to my attention. Basis of Independent Examinerfs Statement. My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustee5 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given a5 to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent Examinerfs Statement. In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respectthe requirements: to keep accounting records in accordance with sertion 386 of the Companies Art 2006,. and to prepare accounts which accord wlth the accountlng records and comply with the accounting requirements of section 396 of the Companie5 Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met,. or 2. to which, in my opinion, attention should be diawn in order to enable a proper understanding of the accounts tob eached. Signed.. Date: Name: Relevant Professional Qualification or Body= PCLA 10
| Supporting | ||||||
|---|---|---|---|---|---|---|
| Document | Unrestricted | Designated | Restricted | Total Funds | Total Funds | |
| Pa~e No | Funds | Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | £ | ||
| Income and Endowments from: | ||||||
| Incoming resources from generated funds | ||||||
| Donations and legacies | 1 & 2 | 17,785.34 | 300.00 | 0.00 | 18,085.34 | 8,124.41 |
| Other trading activities | 1 & 2 | 11,968.00 | 0.00 | 0.00 | 11,968.00 | 12,356.15 |
| Investment income | 1 & 2 | 0.01 | 0.00 | 0.00 | 0.01 | 0.12 |
| Income from charitable activities | 1&2 | 72,142.29 | 3,432.39 | 0.00 | 75,574.68 | 74,780.95 |
| Income and Endowments from: GRAND TOTALS | 101,895.64 | 3,732.39 | 0.00 | 105,628.03 | 95,261.63 | |
| Expenditureon: | ||||||
| Costsofgenerating funds | ||||||
| Costsofgenerating funds | 1 & 2 | 1,233.64 | 0.00 | 0.00 | 1,233.64 | 287.90 |
| Expenditureoncharitable activities | ||||||
| Charitable activities | 1, 2 & 3 | 106,001.40 | 4,157.50 | 184.64 | 110,343.54 | 90,740.29 |
| Expenditureon:GRAND TOTALS | 107,235.04 | 4,157.50 | 184.64 | 111,577.18 | 91,028.19 | |
| Net lncoming/(Expenditure) Resources before transfers | -5,339.40 | -425.11 | -184.64 | -5,949.15 | 4,233.44 | |
| Transfers | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Other recognised gains/losses | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Net movementsinfunds | -5,339.40 | -425.11 | -184.64 | -5,949.15 | 4,233.44 | |
| ReconciliationofFunds | ||||||
| Total funds brought forward | 14,903.54 | 1,529.46 | 391.58 | 16,824.58 | 12,591 .14 | |
| Total funds carried forward | 9,564.14 | 1,104.35 | 206.94 | 10,875.43 | 16,824.58 |
SAMUELS CHRISTIAN NURSERY - YEAR ENDING 31 AUGUST 2021 Balance Sheet as at 31 August 2021 Supporting Document Page No Total Funds Total Fund5 2021 2020 Current assets Debtors Cash at bank and in hand 4&5 4&5 1.716.41 9.708.41 481.02 16.343 56 Total Current assets 11,424.82 16,824.58 Liabilltie5 Accounts payable (bills) Total Ilabilities 4&5 549.39 649.39 0.00 0.00 Net assets 4&5 10,875.43 16.824.58 Represented by funds Unreslricled funds Designated funds Restricted funds 4&6 4&6 4&6 9,564.14 1,104.35 206.94 14,903 54 1,529.46 391.58 Total Charity funds 10,875.43 16,824.58 For the year ending 31108121 the company was entitled lo exemption from audit under Section 477 (21 of the Companies Act 2006 relating lo sm811 Companies. The members have not required the company lo obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilly for complying with the requirements of the Act with respect lo accounting records and for the preparation of accounts. These accounts have been prepared in accordan with the provisions applicable to companies subject lo the small companies regime. Approved by the trust5 on and signed on its behalf by.. Mr John Ditchburn {Ch8ir of Trustees) 12
| Supporting | Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|---|
| Document Page No | Funds | Funds | Funds | 2021 | 2020 | |
| Donations and legacies | £ | £ | £ | £ | £ | |
| Income from supporters | 2 | 17,359.20 | 300.00 | 0.00 | 17,659.20 | 4,624.50 |
| Voluntary Snack Contributions | 2 | 0.00 | 0.00 | 0.00 | 0.00 | 2.00 |
| Grants | 2 | 426.14 | 0.00 | 0.00 | 426.14 | 3,497.91 |
| 17,785.34 | 300.00 | 0.00 | 18,085.34 | 8,124.41 | ||
| Other trading activities | ||||||
| Trading income - fees | 2 | 11,895.00 | 0.00 | 0.00 | 11,895.00 | 12,261.15 |
| Saleofgoods | 2 | 7300 | 0.00 | 0.00 | 73.00 | 95.00 |
| 11,968.00 | 0.00 | 0.00 | 11,968.00 | 12,356.15 | ||
| Income from Investments | ||||||
| Income from investments | 2 | 0.01 | 0.00 | 0.00 | 0.01 | 0.12 |
| 0.01 | 0.00 | 0.00 | 0.01 | 0.12 | ||
| Income from charitable activites | ||||||
| Income from government bodies | 2 | 67,347.88 | 0.00 | 0.00 | 67,347.88 | 66,015.38 |
| Income from government initiativ | 2 |
4,794.41 | 3,046.69 | 0.00 | 7,841.10 | 8,441 .57 |
| Income from fundraising&event | 2 |
0.00 | 385.70 | 0.00 | 385.70 | 324.00 |
| 72,142.29 | 3,432.39 | 0.00 | 75,574.68 | 74,780.95 | ||
| Income and endowments: Grand totals | 101,895.64 | 3,732.39 | 0.00 | 105,628.03 | 95,261.63 | |
| 2.EXPENDITUREON: | ||||||
| Unrestricted | Designated | Restricted | Total | Total | ||
| Funds | Funds | Funds | 2021 | 2020 | ||
| Cost of generating funds | £ | £ | £ | £ | £ | |
| _Staff_Training | 2 | 1,233.64 | 0.00 | 0.00 | 1,233.64 | 287.90 |
| 1,233.64 | 0.00 | 0.00 | 1,233.64 | 287.90 | ||
| Expenditure on Charitable Activities | ||||||
| SupplyofServices | 2 | 75.00 | 0.00 | 0.00 | 75.00 |
310.00 |
| PurchaseofGoods | 2 | 797.43 | 945.11 | 175.65 | 1,918.19 |
1,623.40 |
| Audit Costs | 2 | 150.00 | 0.00 | 0.00 | 150.00 | 150.00 |
| CostofEmployment | 2 | 624.00 | 0.00 | 0.00 | 624.00 | 361.00 |
| Salaries | 2 | 97,341.88 | 3,046.69 | 0.00 | 100,388.57 | 82,251.63 |
| Office Costs | 2 | 417.63 | 0.00 | 0.00 | 417.63 | 294.31 |
| Nursery Supplies | 2 | 788.98 | 165.70 | 8.99 | 963.67 | 899.81 |
| Communication costs | 2 | 46.00 | 0.00 | 0.00 | 46.00 | 72.00 |
| Milk & Snacks | 2 | 351.09 | 0.00 | 0.00 | 351.09 | 453.85 |
| Insurance | 2 | 716.61 | 0.00 | 0.00 | 716.61 | 712.60 |
| _Staff_pensions | 2 | 2,053.88 | 0.00 | 0.00 | 2,053.88 | 1,867.52 |
| Subscriptions | 2 | 2,556.77 | 0.00 | 0.00 | 2,556.77 |
1,712.76 |
| Sundry Expenses | 3 | 82.13 | 0.00 |
0.00 | 82.13 |
31.41 |
| 106,001.40 | 4,157.50 |
184.64 | 110,343.54 |
90,740.29 |
||
| Expenditure: Grand totals | 107,235.04 | 4,157.50 |
184.64 | 111,577.18 |
91 ,028.19 |
| 3. Staff costs | |||
|---|---|---|---|
| Supporting | |||
| Document | Total | Total | |
| Page No | 2021 | 2020 | |
| £ | £ | ||
| Salaries and Wages | 7 | 93,249.48 | 77,793.92 |
| Tax | 7 | 4,431.40 | 3,174.40 |
| National Insurance | 7 | 2,707.69 | 1,283.31 |
| Total | 2&7 | 100,388.57 | 82,251.63 |
| 2021 | 2020 | |||
|---|---|---|---|---|
| Manager | 1 | |||
| Deputy Manager/Lead Practitioner | 1 | |||
| Administration and Finance | 2 | 2 | ||
| Learning Leaders | 4 | 4 | ||
| Play Leaders | 0 | 0 | ||
| Nursery Support | 3 | 2 | ||
| Nursery SupportinTraining | 0 | 0 | ||
| Nursery Housekeepers | 0 | 0 | ||
| Apprentice | 0 | 0 | ||
| 11 | 10 |
| 5.Debtors | |||
|---|---|---|---|
| 2021 | 2020 | ||
| Other Debtors and prepayments | 4 | 1,716.41 | 481.02 |
| Total | 1,716.41 | 481.02 |
| SAMUELS CHRISTIAN NURSERY • YEAR ENDING31AUGUST 2021 | SAMUELS CHRISTIAN NURSERY • YEAR ENDING31AUGUST 2021 | |||
|---|---|---|---|---|
| Supporting | ||||
| Document | ||||
| PageNo | ||||
| Total | Total | |||
| 6.Creditors | 2021 | 2020 | ||
| £ | £ | |||
| Other creditors and accruals | 4 | 549.39 | 0.00 | |
| Total | 549.39 | 0.00 |
| General | Designated | Restricted | 2021 | 2020 | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | Total Funds | ||
| £ | £ | £ | £ | £ | ||
| Current assets | 4 | 8,490.92 | 1,104.35 | 113.14 | 9,708.41 | 16,343.56 |
| Current assets - debtors | 4 | 1,622.61 | 0.00 | 93.80 | 1,716.41 | 481.02 |
| Current liabilities | 4 | -549.39 | 0.00 | 0.00 | -549.39 | 0.00 |
| Net assets at31August 2021 | 9,564.14 | 1,104.35 | 206.94 | 10,875.43 | 16,824.58 |
| Gross | ||||||
|---|---|---|---|---|---|---|
| At 1st September 2020 |
Incoming Resources |
Outgoing Resources |
transfers between funds |
At 31st August 2021 |
||
| £ | £ | £ | £ | £ | ||
| Designated funds: | ||||||
| SATteam | 6 | 1,463.78 | 0.00 | 701.94 | 0.00 | 761.84 |
| FEU | 6 | 56.69 | 685.70 | 408.87 | 0.00 | 333.52 |
| Deprivation Supplement | 6 | 8.99 | 0.00 | 0.00 | 0.00 | 8.99 |
| SEN | 6 | 0.00 | 3,046.69 | 3,046.69 | 0.00 | 0.00 |
| Restricted funds: | ||||||
| Reserve | 6 | 0.63 | 0.00 | 0.00 | 0.00 | 0.63 |
| Garden | 6 | 329.15 | 0.00 | 184.64 | 0.00 | 144.51 |
| Ci2eye | 6 | 61.80 | 0.00 | 0.00 | 0.00 | 61.80 |
| Total restricted funds | 1,921.04 | 3,732.39 | 4,342.14 | 0.00 | 1,311.29 | |
| Unrestricted funds | ||||||
| General fund | 6 | 14,903.54 | 101,895.64 | 107,235.04 | 0.00 | 9,564.14 |
| Total Unrestricted funds | 14,903.54 | 101,895.64 | 107,235.04 | 0.00 | 9,564.14 | |
| Total Funds | 6 | 16,824.58 | 105,628.03 | 111,577.18 | 0.00 | 10,875.43 |