## **MERRY GO ROUND PRE SCHOOL SANDWICH**
**REPORT AND UNAUDITED ACCOUNTS YEAR ENDED 31 AUGUST 2021**
## **INDEX**
|`TRUSTEES' ANNUAL REPORT`|`1`|
|---|---|
|`INDEPENDENT EXAMINER'S REPORT`|`2`|
|`RECEIPTS AND PAYMENTS ACCOUNT`|`3`|
|`STATEMENT OF ASSETS AND LIABILITIES`|`4`|
## **SB/ME23**
## **BURGESS ACCOUNTANCY SERVICES**
46-47 THE STRAND WALMER, DEAL KENT. CT14 7DX TEL 01304 367597 FAX 01304 368702
**MERRY GO ROUND PRE SCHOOL SANDWICH**
**1**
**TRUSTEES' ANNUAL REPORT**
## **YEAR ENDED 31 AUGUST 2021**
|**REGISTERED CHARITY NO:**|1113105|
|---|---|
|**CHAIRMAN:**|Emma Reeve|
|**TREASURER:**|Linda J Tutt|
|**SECRETARY:**|Debbie Setterfield|
|**TRUSTEES:**|William Tutt|
||Dennis Friend|
|**COMMITTEE MEMBERS:**|Tina Page|
||Sophie Thompson|
||Anna Gardner|
|**ADDRESS:**|Jubilee Road|
||Sandwich|
||Kent|
||CT13 0PQ|
|**INDEPENDENT EXAMINER:**|S Burgess|
||Burgess Accountancy Services|
||46-47 The Strand|
||Walmer|
||Deal|
||Kent|
||CT14 7DX|
|**GOVERNING DOCUMENT:**|The Charity was registered on 28 February 2006 and is governed by|
||its constitution adopted 21 November 2005 as amended 7 February|
||2011|
|**OBJECTS:**|To enhance the development and education of children primarily|
||under statutory school age by encouraging parents to understand|
||and provide for the needs of their children through community groups|
||and by: A) offering appropriate play facilities and training courses,|
||together with the right of parents to take responsibility for and to|
||become involved in the activities of such groups, ensuring that such|
||groups offer opportunities for all children whatever their race, culture,|
||religion, means or ability; B) encouraging the study of the needs of|
||such children and their families and promoting public interest in and|
||recognition of such needs in the local areas; C) instigating and|
||adhering to and furthering the aim of The Pre-School Learning Alliance.|
E Reeve, Chairman
L J Tutt, Treasurer
**MERRY GO ROUND PRE SCHOOL SANDWICH**
**2**
**INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS**
## **YEAR ENDED 31 AUGUST 2021**
I report on the accounts of the charity for the year ended 31 August 2021, which are set out on page 3 and 4.
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under section 43(2) of The Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 43 of the 1993 Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's 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 you as trustees 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 as 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 examiner's statement**
In the course of my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep proper accounting records in accordance with section 41 of the 1993 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Simon Burgess
Burgess Accountancy Services Signed: 46-47 The Strand Walmer Deal Date: Kent CT14 7DP
**MERRY GO ROUND PRE SCHOOL SANDWICH**
**3**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **YEAR ENDED 31 AUGUST 2021**
|**Receipts**
Fees received
Donations, grants and fund raising
Deposit account interest
**Payments**
Wages
Teaching aids, etc
Rent, rates and water
Insurance
Light and heat
Telephone
Repairs and renewals
Sundry expenses
Accountancy
Fixtures, fittings and equipment
**EXCESS OF RECEIPTS OVER PAYMENTS**
**BANK AND CASH BALANCE BROUGHT FORWARD**
**BANK AND CASH BALANCE CARRIED FORWARD**|**2021**
**2020**
44,809
44,004
13,404
19,352
2
24
58,215
£
63,380
£
44,678
53,391
4,354
4,338
994
775
689
684
867
1,354
431
397
56
201
100
90
2,592
2,172
-
-
54,761
£
63,402
£
3,454
22
-
74,775
74,797
78,229
£
74,775
£|
|---|---|
**MERRY GO ROUND PRE SCHOOL SANDWICH**
**4**
## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31 AUGUST 2021**
|**Assets**
Fixtures, fittings and equipment (at cost)
Canopy/play area (at cost)
**Bank and cash funds**
HSBC account
HSBC money manager account 1
HSBC money manager account 2
Nationwide
Cash in hand
**Current Assets**
PAYE debtor
**Liabilities**
Accruals
PAYE creditor|**2021**
23,266
43,496
66,762
£
63,335
14,164
729
-
1
78,229
£
£ -
1,866
157
2,023
£|**2020**
23,266
43,496|
|---|---|---|
|||66,762
£|
|||59,498
14,162
729
385
1|
|||74,775
£|
|||8,071
£|
|||2,592
159|
|||2,751
£|
In accordance with the terms of engagement, we approve the unaudited accounts for the year ended 31 August 2021. We acknowledge our responsibility for the accounts, including the appropriateness of the accounting basis and for providing all information and explanations necessary for their compilation.
The accounts were approved by the Committee on ………………………………………………………………2022.
E Reeve, Chairman
L J Tutt, Treasurer