**Registered Charity Number: 1112358**
## **Nethergreen Junior After School Club**
**Annual report and Unaudited Financial Statements**
**For the period ended 31 August 2022**
## **Nethergreen Junior After School Club**
## **Contents**
|**Contents**|**Page**|
|---|---|
|Administrative Information|1|
|Trustees' Annual Report|2 - 4|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 - 10|
## **Nethergreen Junior After School Club**
## **Administrative Information For the period ended 31 August 2022**
## **Trustees**
Mrs H Mortiboys Chair Mrs S Cochrane Appointed 09/07/2021 Ms L Edwards Appointed 17/04/2022 Mr J Weston Appointed 24/05/2022 Mr A Borthwick Resigned 20/07/2021 Mrs H Hush Resigned 21/07/2022 Mrs M Topliss Resigned 31/07/2021
## **Registered Ofsted Representative**
Mrs H Mortiboys
## **Registered office**
Nether Green Junior School Fulwood Road Sheffield S10 3QA
## **Charity number**
1112358
## **Bankers**
Virgin Money 23 Surrey Street Sheffield S1 2LG
## **Independent Examiner**
P Drobinski MICB 33 Hillcote Close Hallam Head Sheffield S10 2LG
1
## **Nethergreen Junior After School Club**
## **Trustees' Annual Report For the period ended 31 August 2022**
The Trustees of the charity submit their annual report and the financial statements for the period ended 31 August 2022.
The financial statements comply with the Charities Act 2011, the governing document and the 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) issued in October 2019.
## **Structure, Governance and Management**
Nethergreen Junior Afterschool Club (NGJASC) is a registered charity operated under the rules of its constitution dated 26 September 2005.
NGJASC’s Board of Trustees consists of a Chair, and three other trustees.
Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution.
They have delegated responsibility for operational matters including financial and administrative processes. Day to day activity is managed and carried out by paid staff, a manager with overall responsibility and who attends trustee meetings, two deputy managers and a team of qualified and unqualified playworkers and volunteers.
## **Charitable Aims and Objectives**
The object of the charity is to provide the necessary facilities for the daily care, recreation and education of young children during out of school hours. The charity provides the following:
a) The provision of school rooms and a playground in which children can undertake educational and recreational activities.
b) The provision of play equipment and educational books to enable activities to be carried out.
c) The provision of human resources to educate children and to improve their interpersonal skills.
## **Public Benefit Statement**
The trustees give due consideration to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities
2
## **Nethergreen Junior After School Club**
## **Trustees' Annual Report – continued For the period ended 31 August 2022**
## **Achievements and performance**
The club provides child-centered before and after school childcare for pupils of Nether Green Junior School being based at the school from Mondays to Fridays.
We provide high quality care with qualified staff as well as offering a wide variety of indoor and outdoor play including board games, arts and crafts, sports, a quiet corner, dressing up and cooking activities.
The club has recovered well following the shutdowns during the pandemic. Both the breakfast club and the afterschool club are well attended with fees of £135,950 being received from club attendees. During this period a grant was also received from the council as part of the covid recovery.
The incoming resources are used to meet the running costs of the club. The main costs to the club were staffing costs of £92,864, which are necessary for the supervision and educational advancement of children. The other principal overhead is rent paid to the school for the use of their rooms which amounted to £26,829.
## **Reserves Policy**
NGJASC Trustees review the financial risks associated with the running of the afterschool club on an ongoing basis. It is club policy to ensure that sufficient reserves are kept in the charity bank account in order to meet any unexpected costs or contractual costs if the club were to close. It is considered reasonable for the target level of reserves to be in the range of £15,000 to £25,000 in view of the fact that reserves will fluctuate during the year.
As at 31 August 2022 free reserves (general funds excluding fixed assets) total £27,716 (2021: £21,441)
3
## **Nethergreen Junior After School Club**
## **Trustees' Annual Report – continued For the period ended 31 August 2022**
## **Trustees’ Responsibilities**
Charity law requires us as Trustees to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year.
We are required to:
1. Select suitable accounting policies and apply them consistently
2. Observe the methods and principles in the applicable Charities SORP
3. Make judgements and estimates that are reasonable and prudent
4. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.
5. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
The Trustees declare that they have approved the Trustees' Annual Report above on 24/04/2023:
_______________________ Signed for and on behalf of the Trustees:
S Cochrane Trustee
4
ITJdependent exarnlMrf5 Ml)ortto the Trvsteesof Netheryreen JuniDrAfterSth00l Club I'the
ChaYitrf}
I report to the charity Trustees on rny examinatfjon of the accounts of the Charity for the 17 months
ded 31 Au8USt 2022.
ResponslblHtles and basisof report
As the chontys trustees you are responsible for the preparation of the accounts In a(£ordance wfith
the requirements of the CharltiesAtt 20111.the ACVI.
I report In respect of rny examinatfjon of the Chartws aCcrtts carrd out under 5ertion 145 of the
2011 Act and In carrylng out my examination I have followed all applicable Dlrections glven by the
Charity Commlsslon under sectlon 14515llbl of the 2011 ACL
Ind•p•rthint exJrnlMrfs st*t•me
I have completed my ey3minatOon. I confirm that no mateiial matters have come to my attertlon In
tonnertlon wlth thé examinatt.on 8ivlng me cause to belie4e that In any m?terfal sPeCt
accountlng records were not kept as required by section 130 of the Art,. or
2. the Kcounts do not accord with those rectxds,. or
3. the accounts do It compty with the appllcable rtqulrernents concemlng the form and tontent
of accounts Set out In the Charitles IAccounts and Reports) Reguhitions 2LXJ8 other than anv
requlrementthatthe attounts glve a'true aThJ falr vbew whith Is not a matter tonsldered as part
of an independent examinjtion.
I have no ¢oncems and have comè across no other matters In connedon wlth the eXamInaOn to
whlch attentlon should be drawn In thls report In order to enable a proper understandlrs of the
accounts to be réached.
Slgned:
P Droblnskl MIC8
33 Hillcote Close
Hallam Head
Sheffield
S102LG
Date..
## **Nethergreen Junior After School Club**
## **Statement of Financial Activities (incorporating the income and expenditure account) For the period ended 31 August 2022**
|**Notes**
**Notes**
**Income from:**
Grants & Donations
**2**
Attendance Fees
Registration Fees
Fundraising
Investment income - bank interest
Other income
**Total income**
**Expenditure on:**
Staff Wages
**3**
Management Coordinator Costs
**3**
Accountancy & Payroll Services
Staff Pension Costs
**3**
Contribution to School Costs
Staff Training & Subscriptions
Craft, Equipment and refreshments
Bank Charges
Telephone
Stationery,Postage & Computer Costs
Insurance
Small Sundry Items
Xmas Party
Independent Examination
Equipment Depreciation
**Total expenditure**
**Net income/(expenditure)**
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**Total**
**17 Months**
**2022**
**£**
1,830
135,425
525
-
7
-
137,787
58,404
33,366
2,924
1,094
26,829
2,119
3,120
175
1,221
235
748
340
320
100
386
131,381
6,406
6,406
21,820
28,226|Total
12 months
2021
£
20,642
44,205
240
31
-
2,500
67,618
40,221
24,925
3,676
1,139
6,511
1,508
2,165
-
587
526
438
123
-
100
193
82,112
(14,494)
(14,494)
36,314
21,820|
|---|---|---|
6
**Nethergreen Junior After School Club**
## **Balance Sheet As at 31 August 2022**
|**Notes**
**Fixed assets**
**4**
**Current assets**
Debtors
**5**
Cash at bank and in hand
**Total current assets**
Creditors: amounts falling due within one year
**6**
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after more than one year
**Total net assets**
**Funds of the Charity**
Unrestricted funds
**Total funds**|**Total**
**2022**
**£**
612
379
32,828
33,207
(5,593)
27,614
28,226
-
**28,226**
28,226
**28,226**|Total
2021
£
379
513
21,154
21,667
(226)
21,441
21,820
-
21,820
21,820
21,820|
|---|---|---|
Approved by the Board on …………………………………………. and signed on behalf of the board by:24/04/2023
S Cochrane Trustee
7
**Nethergreen Junior After School Club**
## **Notes to the Accounts**
## **For the period ended 31 August 2022**
## **1 Accounting Policies**
## **(a) General**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011. The financial statements have taken advantage of the exemption to
Nethergreen Junior After School Club meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to the accounts. The financial statements are presented in sterling which is the functional currency of the charity and are
## **(b) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be
## **(c) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **(d) Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **(e) Tangible fixed assets**
Depreciation has been calculated to write down the cost of all tangible fixed assets over their expected useful lives on the following basis:
Equipment
3-10 years straight line
## **(f) Fee debtors**
Fee debtors are amounts due from customers for sessions charged in the ordinary course of business.
Fee debtors are recognised initially at the transaction price. A provision for the impairment of fee debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of receivables.
8
**Nethergreen Junior After School Club**
## **Notes to the Accounts (continued) For the period ended 31 August 2022**
## **1 Accounting Policies (continued)**
## **(g) Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current
## **(h) Fund accounting**
Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.
Restricted funds are to be used for specific purposes as laid down by the donor.
## **(i) Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to
## **2 Grants and donations**
|SSP Grant
Sheffield City Council Covid Grant
Coronavirus Job Retention Scheme
Donations
All grants received were unrestricted.
**Staff costs**
Gross salaries
Employer Pension Contribution|**Total**
**2022**
**£**
426
1,404
-
-
**1,830**
**2022**
**£**
91,770
1,094
**92,864**|Total
2021
£
-
-
20,442
200
20,642
2021
£
65,146
1,139
66,285|
|---|---|---|
## **3 Staff costs**
No employee received emoluments of more than £60,000.
The average number of employees during the period was 9.
9
## **Nethergreen Junior After School Club**
## **Notes to the Accounts (continued) For the period ended 31 August 2022**
|**4 Fixed assets**
**Cost or Valuation**
As at 31 March 2021
Additions
**As at 31 August 2022**
**Depreciation**
As at 31 March 2021
Charge for the year
**As at 31 August 2022**
**Net book value**
**As at 31 August 2022**
As at 31 March 2021
**5 Debtors**
Prepayments
Fee Debtors
**6 Creditors: amounts falling due within one year**
Accruals|**Equipment**
**£**
1,659
619
2,278
1,280
386
1,666
**612**
379
**2022**
**£**
379
-
**379**
**2022**
**£**
5,593
**5,593**|**Total**
**£**
1,659
619
2,278
1,280
386
1,666
**612**
379
2021
£
399
114
513
2021
£
226
226|
|---|---|---|
## **7 Trustee expenses and related party transactions**
No trustees received reimbursed expenses in the year (2021: £nil).
No trustee was paid remuneration for their role. There were no other related party transactions.
10