Chairs Annual Report
2020-2021
Whitley Community Pre School
1[st ] December 2021
This year has been a difficult year due to Covid-19, with the preschool needing to close for a large portion of 2020 and some of 2021. A big thank you to the staff for staying so committed to the preschool and to parents for the hard work they put in at home with the children while we were unable to provide our usual care.
Admissions
Admissions into Preschool is always a big focus for the committee. We have been working hard behind the scenes to increase our advertising to hopefully bring more children into the school. Admissions was extremely difficult during the pandemic and we are lucky enough to end the financial year with a healthy number of children.
Staffing
We are very happy to say that we end this year with all of our wonderful staff. Vicki, Leanne, Gail, Liz and Kirsty are a wonderful asset to the Preschool. Our staff work brilliantly together and continue to support each other with their work. Staff worked well over lockdown and came back out of lockdown with a positive attitude to ensure a smooth return for the children.
The Children
Our children have coped brilliantly with their return to preschool. They have thrown themselves back into preschool life, enjoying plenty of activities including crafts, cake decorating and lots of outdoor play. The children have also been coping well with the uncertainty of second lockdowns and potential lockdowns in the future.
Village Hall
We have continued to work well with the village hall committee and have been supported by the members during the pandemic as the main users of the village hall.
Fundraising
Fundraising came to a halt during lockdowns and is something we are looking to return to in the future.
The Committee
The 2020 -2021 committee:
Chair – Alex Swinden
Treasurer – Paula Helm
Secretary – Leanne Edwards - Bernard
Further members – Sophie Bratherton, Abi Devine, Nicole Greenall, Charlotte Pitchford and Sarah Mcloughlin-Abrahams
Moving into the New Year the Committee plan to continue working alongside staff to improve the admissions into preschool using advertising and word of mouth. We plan to help staff with returning to normal preschool routine after the pandemic. We also plan to continue to work with Friends of Whitley School to fundraise for our preschool as we rely heavily on this each year. The Committee welcome all parents who would like to join the committee, any help is greatly appreciated.
REGISTERED COMPANY NUMBER: 05730064 IEngland and Wales) REGISTERED CHARITY NUMBER: 1118099 Reportofthe Trustees and Unaudited Financial Statements forthe Year Ended 31 March 2021 for Whitley Community PreJSchool Buxlon Accountlng LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA
Whitlay Community Pre*¢hool Contents of thè Financial Statements for the Year Ended 31 March 2021 P8g6 RepoTt of the Trustee% 1103 Statement of Trustees Responsibilities Indepèndent Examiner's Report Slalemenl of Financial Aclwities Balance Sheet Notes to the Financial Statements 8t010 Detailed Statement of Finanoial Activities
Whitley Community Pre4chool Report of the Trustees for the Year Ended 31 Mar¢h 2021 The trustees who are also directors of the Charity for the purposes of the Companies AGI 2006, plesent their report with the financial stalemenls of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI 'Accounting and Reporting by Charities, issued in March 2005. REFERENCEAND ADMINISTRATIVE DETAILS Regi$terÈd Company number 05730064 (England and Wales) Registered Charity number 1118099 Registered office 98 Middlewich Road Northwich Cheshire CW9 7DA Trustees Mrs P R Helm Mrs L E EnlSe Housewife Business Pather And Mother Sales Manager Pre-school Manager Project Manager appointed 12.4.21 Stay At Home Mum - appointed 12.421 resigned 16.721 resigned 15.2.21 Miss A V F Swinden Mrs V L Brown appoinled 28.6.21 Mrs S K Mdoulin-AbrahaM8 Mrs C Pilchford Independent examiner David William Buxton FCA ICAEW Buxton Accounting LLP Chartered A¢¢ountants 98 Middlewich Road Northwoh Cheshire CW9 70A STRUCTURE, GOVERNANCEAND MANAGEMENT Goveming documènt The charity is controlled by its governing document, a deed of trust, and constilules a limited company, limited by guaiantee, a5 defined by the Companies Act 2006. Risk management Thè Iruslees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place lo provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and aims To Ènhance the development and education of childrttn primarily under slatulory school age by encouraging parents to undeistand and providè for the needs of their children thiough cofflmunity groups and by l. Offering appropriate play, education and care facilities and training courses, togèther wfth the right of parents to take responsibility for and lo become involved in the activities ol such groups, ensuring that 8uch groups offer opportunities for all children Mthatever Iheii race, culture, religion, means or ability,. Encouraging the tstydy ot the needs of such childreri and their families and promoting public interest Sn and iecognilion of such needs. 3. Instigating and adhering to and lurthering the aims and objects of the pre-s¢hool learning alliance. Pag8 1
Vllhitley Community Pre-school Report of the Trustees forthÈ Year Ended 31 March 2021 OBJECTIVES AND ACTIVITIES Significant activities- Chairs Annual Report This year has been a diffiwll year due to Covid-19, with the preschool needing lo close ft>r a large portion of 2020 and some of 2021. A big thank you to the staff lor slaying so committed to the preschool and to parents for the hard work they put iri at home wlh the children whlle we were unable lo provide our usual care. Admissions Admissions into Preschool is aknys a big focus for the committee. We have been working hard behind the scenes to in(xease our adVe.$ing to hopefully bTing more children into the school. Admissions was extremely difficult during the pandemic and we are lucky enough to end the ffinancial year with a healthy number of Children. Stsfling We are very happy to say that we end this year fith all of our wonderful staff. Wicki, Leanne, Gail, Liz and Kirsty are a wondeiful asset to the Preschool. Our stsff work brilliantly together and continue to support each other with their work. Staff worked well over lockdown and came back out ol lockdown with a positfve attitude to ensure a smooth rern for the children. The Children Our children have ¢oped brilliantly with their retuin to preschool. They have thrown themselves back into preschool life, enjowng plenty of aclivilies induding crafts, cake decorating and lots of ouldooT play. The Children have also been copin9 well with the uncertainty of secorbd lockdowns and potential lockdowns in Ihe future. Village Hall We have continued to work wèll with the village hall committee and have been supported by the members during the pandemic as the main users of tt)e village hall. Fundraising Fundraising Came to a halt during lockdowns and is 8omelhing we are looking to retum lo in thè future. The CDmmitt88 The 2020 -2021 ¢ommittee'. Chair- Aex Swinden Treasurer - Paula Helm Secretary- Lèanne Edwards - Bernard Further members Mcloughlin-Abrahams Sophie Bratherton. Abi Devine, Nlcole Greenall, Charlotte Pitehford and Sarah Moving into the New Year the Committee plan to continue working alongside staff lo improve the admis8ions into preschool using advertising and word of mouth. We plar¢ to help staff with returning to normal preschool fOLrtine after the pandemic. We also plan to continue to work with Friends of lthilley School lo fundraise for our pieschool as we rely haVY on this each year. The Committee welcome all parents who would like lo join the committee, any help is greatly appieciated. Page 2
Whitley Community Pre4chool Report of the Trustees for the Year Ended 31 March 2021 )proved by order ofthe board of trustees on and signed on its behalf by.. Mcloughlin-Abraha - Trustee P8ge 3
Whitley Community Pre4¢hool Statement of Trustees Responsibilities for the Year Ended 31 March 2021 The trustees (who are also the directors of Whitley Community Pre-S¢hool for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with appllcable law and United lQngdom Accounting Standards {Uniled lfjngdom Generally Accepted Accounting Practice). Company law require8 the trustees to prepare financial statements for each financial year whi¢h give a true and fair view of the state of affairs ol the charitable etsmpany and of the incoming resoui¢es and application ol resources, includin9 the income and expenditure, of the chaTilable company for that period. In preparmig Ihtsse financlal statements, the tru8tee$ are required to 8ele¢l suitable accounting policies and then apply them eonsistently. observe thè methods and Pfinclples in the Charity SORP., make judgements and Èstimates that are reasonable and prudent., piepare the financial slatemenls tsn the going Gonceyn basis unless il is inappropriate lo presume that the charitable company wll continue in business. The IStee$ are responsible For keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the chaFilable company and to enable them to ensure that the financial statements comply wth the Companies Act 2006. They afe also responsible for safeguarding the assets of the charitable ¢ompany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 4
INJependent Examlnerfs Report to the TTU5tees of Whitley Communlty Pre-school report on the ac¢ounts of the company for the year ended 31 March 2021, whi¢h are set out on pageg six to len. Responsibilities and basis of report As the charity's trustees {and also the dirertors for the purposes of company lawl you are fesponsible for the preparatson of fhe accounts in accordance 1th the requirements of the Companies Act 2006. Having satisfied myself that the chaTity is not subject lo audit under company law and Ss eligible for independanl examination, I have examined youi charity's accounts as required under section 145 of Ihe Charitie5 Act 2011 I'lhe A¢t'l. sn cairying out my examination I have followed the Directions given by the Charlty Commisslon under section 14515)Ibl ofthè 2011 Act. My role is to state thether any material matters have come to my attention gThiing me cause to believe.. that accounting records were not kept as required by section 386 01 the Companies Acl 2006,. or that the accounts do not accoid with those rÈeords- or that the accounts do not comply w((h the ac¢ounting requirements of section 396 of the Companies Act 2006 and with the mèthods and piinciples of the Charilies Statement ol Recommended Practice applicable lo chayilies preparing their accounts in accordance with the Financial Reporting Standard appSi¢able in the UK and Republic of Ireland., or that Iherels further information needed for a proper underslandlng of the accounts. Independent examinÈ¢s statement I have completed my examinaiion and have no Concerns in respect of the matters (11 to {41 l¢sted abovè and, in conneclion with following the Diiections of the Charity Commission I have found no matters that require drawlng to your attenllon. David William Buxton FCA ICAEW Buxlon Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA Dale.. .... 2011 Page 5
Whitlèy Community Prèschool statemeb)t of Financial Activitiès for the Year Ended 31 March 2021 2021 Unrestricted fund 2020 Totsl funds Note8 INCOMING RESOURCES Incoming resources from generated funds Voluntary in¢ome Investment incr)me other incoming resources 45,989 38 17,302 30,913 76 5,817 Total incoming resources 63,329 36,806 RESOURCES EXPENDED Charitable activities Operation of the pre-school 60,039 50,531 NET INCOMINGIIOUTGOING} RESOURCES 3,290 113,725) RECONCILIATION OF FUNDS Total funds brought formard 30,136 43,8fj1 TOTAL FUNDS CARRIED FORWARD 33,426 30,136 The notes foim part of these financial Staternents Page 6
Whilley Community Pre-school Balance Sheet At31 March 2021 2021 Unresfrictèd fund 2020 Total funds Notes CURRENT ASSETS Cash at bank and in harld 33,428 30,136 NET CURRENT ASSETS 33,426 30,136 TOTAL ASSETS LESS CURRENT LIABILITIES 33,426 30,136 NET ASSETS 33,426 30,136 FUNDS Unrestricted funds 33.426 30,136 TOTAL FUNDS 33.426 30,136 The chaiilable company is enlitlBd lo exemption from audit undèr Seolion 477 01 the Companies Act 2006 foi Ihe year ended 31 Ma¥¢h 2021. The membèrs have not required the company to obtain an audit of ils )Inancial statements lor the year ended 31 March 2021 in accordance 1th Seclon 476 of the Companies Act 2006. The trustees a¢knOedge thelr responsibilities for ensuring that the charllable company keeps accounting records that Comply with Sections 386 and 387 ofthe Companiès Act 2006 and preparfng financial statements whieh give a true and falr view of the state of affairs of the chaiitable company as at the end of each financial year and of its surplus or deficit foi each financial year in aceordance with the requiremenls of Sections 394 and 395 and which otherwr6e Comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to Ihe charitable company. (bl These financlal statements have been prepared in accordance with the special provisions of Part 15 of Ihe Companies Act 2006 relating lo charitable small companies and with the Financial Reporting Standard for Smaller Enlilie5 leffeclive January 2015). The financial statements were appioved by the Board of Twstees on 8igned on its behalf by.. 12 IZ: 21............. and were ug aham5-Truslee The notes form part ol these finan¢ial 81atemenls Page 7
Whitley Community Preschool Note5 to the Finan¢ial Statements for the Year Ended 31 March 2021 ACCOUNTING POLICIES Accounting convention The financial statements have been prepared under the hi$lori¢al cost cor)venlon. and in accordance with the Financial Reporting Standard for Smallei Enlilies (effective April 2008), the Companies A¢1 2006 and the requi¥ements of the Slalemenl of Recommended Practice, Accounting and Reporting by Charities. Incoming resource5 All incoming resources are included on the Statement of Financial Activities when the charlty is legally entiled lo the income and the amount can be quantified wtth reasonable aceuraoy. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headin9s that aggregate all cost related to the category. INhere costs Cannot be directly atttlbuted lo parbcular headings they have been allocated to activities on a basls cor)sisterit with the usè of resources. Taxation The charity is exempt from corporalFon lax on its charitable aclivldes. Fund accoullting Unre5tri¢led fvnds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for p3cular restricted purposes wthin the objects of the charity. Restricth"ons arise when specified by the donor or when funds are iaised foi parti¢ular restricted purposes. Further explanation of the nature and puipose of each fund is induded in the notes to the financial statements. INVESTMENT INCOME 2021 2020 Bank Interest received 38 76 TRUSTEES. REMUNERATION AND BENEFITS Theie were no Iru51ee5' remuneration or other benefrts for the year ended 31 March 2021 nor for the year ended 31 March 2020. TNstees' expenses There were no tIU8tees' expense8 pald for the year ended 31 March 2021 nor for the year ended 31 March 2020. Page 8
WhItY Community Prèwschool Notes to the Financial Statements - continued for the Year Ended 31 March 2021 STAFF COSTS 2021 2020 Wages and salarie8 Social securty costs 36,019 39,166 149 36,019 39,315 The average monthly number of employees durlng the yèar was as follow5.. 2021 2020 Pre-sohool staff No employeès received emoluments in excess of£60,000. MOVEMENT IN FUNDS Net movement In funds At 1.4.20 At 31.321 Unrestricted funds General fund 30,136 3,290 33,426 TOTAL FUNDS 30.136 3,290 33,426 Nel movement in lund$, Included in the above are as follows.. Incoming Resourcès resources expendèd Movement in funds Unrestrlcted funds General nd 63,329 160,039} 3,290 TOTAL FUNDS 63,329 (60,0391 3,290 Comparatives for movernent in funds Net movement in funds At1.4.19 At 31.3.20 Unre$tritttèd Funds General fvnd 43.861 113,7251 30,136 TOTAL FUNDS 43,861 {13,725} 30,136 Pagg 9
lthitley Community Pre4chool Notos to the Financial Statements- continued for the Year Ended 31 March 2021 MOVEMENT IN FUNDS - contihued Comparative net movement in funds, included in the above are as follows= Incoming resources R090urces Movement in expenfled funds Unrestricted funds General fund 36.806 150,531) {13,7251 TOTAL FUNDS 36.806 {50,5311 113,7251 A current year 12 monlhs and prior year 12 months combined posltion is as follows= Net movemgnt in funds Al 1.4.19 At 31.3.21 Unrestricted funds General fund 43,861 110,4351 33.426 TOTAL FUNDS 43,861 110,4351 33,426 A current year 12 months and prior year 12 wnonth$ combined net movement in fvnds, induded in Ihe above are as follows.. Incoming Rèsourcos resource5 expended Movement in funds Unrnstricted fund5 General fvnd 100,136 1110,5701 {10,43S} TOTAL FUNDS 100,135 1110.6701 110,43SI ULTIMATE CONTROLLING PARTY The charity is under the control of its members. CAPITAL Every member of the pre4chool undertakes to pay suth an amount as may be rèquired not exceeding £1 towards the pre-5choo5s assets should the pre-school be wouncl up while he. she or it remains a member or within one year when they ceased lo be a member towards the costs of the dissolution and the liabilitie5 incuried by the pre-school while the conlribulor was a member. Page10
Whitley Community Pre-school Detailèd Statèment of Financial Activities for the Yèar Endèd 31 March 2021 2021 2020 INCOMING RESOURCES Voluntary incon Fees Vouchers Fund raisers othef donations Toddlers Milk rettjrn 17,088 27.715 967 119 12,081 17,169 1,172 32 303 156 100 45,989 30,913 Investment income Bank interest received 38 76 Other Incoming resources Other income 17,302 5,817 Total Incoming resources 63,329 36,806 RESOURCES EXPENDED Charitable activities Wages and salaries Payroll deductions Subscriptions and insurance Snack money Equipment and sundry 36,019 39,166 149 516 400 5,555 300 20,267 56,586 45,786 SLtpport costs other Rent 3,453 4,745 Total resources expended 60,039 50,531 Net incomel(expenditurel 3.290 113,725) This page does not form part ol Ihe ststutory finanod ststernents Page11
REGISTERED COMPANY NUMBER: 05730064 IEngland and Wales) REGISTERED CHARITY NUMBER: 1118099 Reportofthe Trustees and Unaudited Financial Statements forthe Year Ended 31 March 2021 for Whitley Community PreJSchool Buxlon Accountlng LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA
Whitlay Community Pre*¢hool Contents of thè Financial Statements for the Year Ended 31 March 2021 P8g6 RepoTt of the Trustee% 1103 Statement of Trustees Responsibilities Indepèndent Examiner's Report Slalemenl of Financial Aclwities Balance Sheet Notes to the Financial Statements 8t010 Detailed Statement of Finanoial Activities
Whitley Community Pre4chool Report of the Trustees for the Year Ended 31 Mar¢h 2021 The trustees who are also directors of the Charity for the purposes of the Companies AGI 2006, plesent their report with the financial stalemenls of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI 'Accounting and Reporting by Charities, issued in March 2005. REFERENCEAND ADMINISTRATIVE DETAILS Regi$terÈd Company number 05730064 (England and Wales) Registered Charity number 1118099 Registered office 98 Middlewich Road Northwich Cheshire CW9 7DA Trustees Mrs P R Helm Mrs L E EnlSe Housewife Business Pather And Mother Sales Manager Pre-school Manager Project Manager appointed 12.4.21 Stay At Home Mum - appointed 12.421 resigned 16.721 resigned 15.2.21 Miss A V F Swinden Mrs V L Brown appoinled 28.6.21 Mrs S K Mdoulin-AbrahaM8 Mrs C Pilchford Independent examiner David William Buxton FCA ICAEW Buxton Accounting LLP Chartered A¢¢ountants 98 Middlewich Road Northwoh Cheshire CW9 70A STRUCTURE, GOVERNANCEAND MANAGEMENT Goveming documènt The charity is controlled by its governing document, a deed of trust, and constilules a limited company, limited by guaiantee, a5 defined by the Companies Act 2006. Risk management Thè Iruslees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place lo provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and aims To Ènhance the development and education of childrttn primarily under slatulory school age by encouraging parents to undeistand and providè for the needs of their children thiough cofflmunity groups and by l. Offering appropriate play, education and care facilities and training courses, togèther wfth the right of parents to take responsibility for and lo become involved in the activities ol such groups, ensuring that 8uch groups offer opportunities for all children Mthatever Iheii race, culture, religion, means or ability,. Encouraging the tstydy ot the needs of such childreri and their families and promoting public interest Sn and iecognilion of such needs. 3. Instigating and adhering to and lurthering the aims and objects of the pre-s¢hool learning alliance. Pag8 1
Vllhitley Community Pre-school Report of the Trustees forthÈ Year Ended 31 March 2021 OBJECTIVES AND ACTIVITIES Significant activities- Chairs Annual Report This year has been a diffiwll year due to Covid-19, with the preschool needing lo close ft>r a large portion of 2020 and some of 2021. A big thank you to the staff lor slaying so committed to the preschool and to parents for the hard work they put iri at home wlh the children whlle we were unable lo provide our usual care. Admissions Admissions into Preschool is aknys a big focus for the committee. We have been working hard behind the scenes to in(xease our adVe.$ing to hopefully bTing more children into the school. Admissions was extremely difficult during the pandemic and we are lucky enough to end the ffinancial year with a healthy number of Children. Stsfling We are very happy to say that we end this year fith all of our wonderful staff. Wicki, Leanne, Gail, Liz and Kirsty are a wondeiful asset to the Preschool. Our stsff work brilliantly together and continue to support each other with their work. Staff worked well over lockdown and came back out ol lockdown with a positfve attitude to ensure a smooth rern for the children. The Children Our children have ¢oped brilliantly with their retuin to preschool. They have thrown themselves back into preschool life, enjowng plenty of aclivilies induding crafts, cake decorating and lots of ouldooT play. The Children have also been copin9 well with the uncertainty of secorbd lockdowns and potential lockdowns in Ihe future. Village Hall We have continued to work wèll with the village hall committee and have been supported by the members during the pandemic as the main users of tt)e village hall. Fundraising Fundraising Came to a halt during lockdowns and is 8omelhing we are looking to retum lo in thè future. The CDmmitt88 The 2020 -2021 ¢ommittee'. Chair- Aex Swinden Treasurer - Paula Helm Secretary- Lèanne Edwards - Bernard Further members Mcloughlin-Abrahams Sophie Bratherton. Abi Devine, Nlcole Greenall, Charlotte Pitehford and Sarah Moving into the New Year the Committee plan to continue working alongside staff lo improve the admis8ions into preschool using advertising and word of mouth. We plar¢ to help staff with returning to normal preschool fOLrtine after the pandemic. We also plan to continue to work with Friends of lthilley School lo fundraise for our pieschool as we rely haVY on this each year. The Committee welcome all parents who would like lo join the committee, any help is greatly appieciated. Page 2
Whitley Community Pre4chool Report of the Trustees for the Year Ended 31 March 2021 )proved by order ofthe board of trustees on and signed on its behalf by.. Mcloughlin-Abraha - Trustee P8ge 3
Whitley Community Pre4¢hool Statement of Trustees Responsibilities for the Year Ended 31 March 2021 The trustees (who are also the directors of Whitley Community Pre-S¢hool for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with appllcable law and United lQngdom Accounting Standards {Uniled lfjngdom Generally Accepted Accounting Practice). Company law require8 the trustees to prepare financial statements for each financial year whi¢h give a true and fair view of the state of affairs ol the charitable etsmpany and of the incoming resoui¢es and application ol resources, includin9 the income and expenditure, of the chaTilable company for that period. In preparmig Ihtsse financlal statements, the tru8tee$ are required to 8ele¢l suitable accounting policies and then apply them eonsistently. observe thè methods and Pfinclples in the Charity SORP., make judgements and Èstimates that are reasonable and prudent., piepare the financial slatemenls tsn the going Gonceyn basis unless il is inappropriate lo presume that the charitable company wll continue in business. The IStee$ are responsible For keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the chaFilable company and to enable them to ensure that the financial statements comply wth the Companies Act 2006. They afe also responsible for safeguarding the assets of the charitable ¢ompany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 4
INJependent Examlnerfs Report to the TTU5tees of Whitley Communlty Pre-school report on the ac¢ounts of the company for the year ended 31 March 2021, whi¢h are set out on pageg six to len. Responsibilities and basis of report As the charity's trustees {and also the dirertors for the purposes of company lawl you are fesponsible for the preparatson of fhe accounts in accordance 1th the requirements of the Companies Act 2006. Having satisfied myself that the chaTity is not subject lo audit under company law and Ss eligible for independanl examination, I have examined youi charity's accounts as required under section 145 of Ihe Charitie5 Act 2011 I'lhe A¢t'l. sn cairying out my examination I have followed the Directions given by the Charlty Commisslon under section 14515)Ibl ofthè 2011 Act. My role is to state thether any material matters have come to my attention gThiing me cause to believe.. that accounting records were not kept as required by section 386 01 the Companies Acl 2006,. or that the accounts do not accoid with those rÈeords- or that the accounts do not comply w((h the ac¢ounting requirements of section 396 of the Companies Act 2006 and with the mèthods and piinciples of the Charilies Statement ol Recommended Practice applicable lo chayilies preparing their accounts in accordance with the Financial Reporting Standard appSi¢able in the UK and Republic of Ireland., or that Iherels further information needed for a proper underslandlng of the accounts. Independent examinÈ¢s statement I have completed my examinaiion and have no Concerns in respect of the matters (11 to {41 l¢sted abovè and, in conneclion with following the Diiections of the Charity Commission I have found no matters that require drawlng to your attenllon. David William Buxton FCA ICAEW Buxlon Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA Dale.. .... 2011 Page 5
Whitlèy Community Prèschool statemeb)t of Financial Activitiès for the Year Ended 31 March 2021 2021 Unrestricted fund 2020 Totsl funds Note8 INCOMING RESOURCES Incoming resources from generated funds Voluntary in¢ome Investment incr)me other incoming resources 45,989 38 17,302 30,913 76 5,817 Total incoming resources 63,329 36,806 RESOURCES EXPENDED Charitable activities Operation of the pre-school 60,039 50,531 NET INCOMINGIIOUTGOING} RESOURCES 3,290 113,725) RECONCILIATION OF FUNDS Total funds brought formard 30,136 43,8fj1 TOTAL FUNDS CARRIED FORWARD 33,426 30,136 The notes foim part of these financial Staternents Page 6
Whilley Community Pre-school Balance Sheet At31 March 2021 2021 Unresfrictèd fund 2020 Total funds Notes CURRENT ASSETS Cash at bank and in harld 33,428 30,136 NET CURRENT ASSETS 33,426 30,136 TOTAL ASSETS LESS CURRENT LIABILITIES 33,426 30,136 NET ASSETS 33,426 30,136 FUNDS Unrestricted funds 33.426 30,136 TOTAL FUNDS 33.426 30,136 The chaiilable company is enlitlBd lo exemption from audit undèr Seolion 477 01 the Companies Act 2006 foi Ihe year ended 31 Ma¥¢h 2021. The membèrs have not required the company to obtain an audit of ils )Inancial statements lor the year ended 31 March 2021 in accordance 1th Seclon 476 of the Companies Act 2006. The trustees a¢knOedge thelr responsibilities for ensuring that the charllable company keeps accounting records that Comply with Sections 386 and 387 ofthe Companiès Act 2006 and preparfng financial statements whieh give a true and falr view of the state of affairs of the chaiitable company as at the end of each financial year and of its surplus or deficit foi each financial year in aceordance with the requiremenls of Sections 394 and 395 and which otherwr6e Comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to Ihe charitable company. (bl These financlal statements have been prepared in accordance with the special provisions of Part 15 of Ihe Companies Act 2006 relating lo charitable small companies and with the Financial Reporting Standard for Smaller Enlilie5 leffeclive January 2015). The financial statements were appioved by the Board of Twstees on 8igned on its behalf by.. 12 IZ: 21............. and were ug aham5-Truslee The notes form part ol these finan¢ial 81atemenls Page 7
Whitley Community Preschool Note5 to the Finan¢ial Statements for the Year Ended 31 March 2021 ACCOUNTING POLICIES Accounting convention The financial statements have been prepared under the hi$lori¢al cost cor)venlon. and in accordance with the Financial Reporting Standard for Smallei Enlilies (effective April 2008), the Companies A¢1 2006 and the requi¥ements of the Slalemenl of Recommended Practice, Accounting and Reporting by Charities. Incoming resource5 All incoming resources are included on the Statement of Financial Activities when the charlty is legally entiled lo the income and the amount can be quantified wtth reasonable aceuraoy. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headin9s that aggregate all cost related to the category. INhere costs Cannot be directly atttlbuted lo parbcular headings they have been allocated to activities on a basls cor)sisterit with the usè of resources. Taxation The charity is exempt from corporalFon lax on its charitable aclivldes. Fund accoullting Unre5tri¢led fvnds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for p3cular restricted purposes wthin the objects of the charity. Restricth"ons arise when specified by the donor or when funds are iaised foi parti¢ular restricted purposes. Further explanation of the nature and puipose of each fund is induded in the notes to the financial statements. INVESTMENT INCOME 2021 2020 Bank Interest received 38 76 TRUSTEES. REMUNERATION AND BENEFITS Theie were no Iru51ee5' remuneration or other benefrts for the year ended 31 March 2021 nor for the year ended 31 March 2020. TNstees' expenses There were no tIU8tees' expense8 pald for the year ended 31 March 2021 nor for the year ended 31 March 2020. Page 8
WhItY Community Prèwschool Notes to the Financial Statements - continued for the Year Ended 31 March 2021 STAFF COSTS 2021 2020 Wages and salarie8 Social securty costs 36,019 39,166 149 36,019 39,315 The average monthly number of employees durlng the yèar was as follow5.. 2021 2020 Pre-sohool staff No employeès received emoluments in excess of£60,000. MOVEMENT IN FUNDS Net movement In funds At 1.4.20 At 31.321 Unrestricted funds General fund 30,136 3,290 33,426 TOTAL FUNDS 30.136 3,290 33,426 Nel movement in lund$, Included in the above are as follows.. Incoming Resourcès resources expendèd Movement in funds Unrestrlcted funds General nd 63,329 160,039} 3,290 TOTAL FUNDS 63,329 (60,0391 3,290 Comparatives for movernent in funds Net movement in funds At1.4.19 At 31.3.20 Unre$tritttèd Funds General fvnd 43.861 113,7251 30,136 TOTAL FUNDS 43,861 {13,725} 30,136 Pagg 9
lthitley Community Pre4chool Notos to the Financial Statements- continued for the Year Ended 31 March 2021 MOVEMENT IN FUNDS - contihued Comparative net movement in funds, included in the above are as follows= Incoming resources R090urces Movement in expenfled funds Unrestricted funds General fund 36.806 150,531) {13,7251 TOTAL FUNDS 36.806 {50,5311 113,7251 A current year 12 monlhs and prior year 12 months combined posltion is as follows= Net movemgnt in funds Al 1.4.19 At 31.3.21 Unrestricted funds General fund 43,861 110,4351 33.426 TOTAL FUNDS 43,861 110,4351 33,426 A current year 12 months and prior year 12 wnonth$ combined net movement in fvnds, induded in Ihe above are as follows.. Incoming Rèsourcos resource5 expended Movement in funds Unrnstricted fund5 General fvnd 100,136 1110,5701 {10,43S} TOTAL FUNDS 100,135 1110.6701 110,43SI ULTIMATE CONTROLLING PARTY The charity is under the control of its members. CAPITAL Every member of the pre4chool undertakes to pay suth an amount as may be rèquired not exceeding £1 towards the pre-5choo5s assets should the pre-school be wouncl up while he. she or it remains a member or within one year when they ceased lo be a member towards the costs of the dissolution and the liabilitie5 incuried by the pre-school while the conlribulor was a member. Page10
Whitley Community Pre-school Detailèd Statèment of Financial Activities for the Yèar Endèd 31 March 2021 2021 2020 INCOMING RESOURCES Voluntary incon Fees Vouchers Fund raisers othef donations Toddlers Milk rettjrn 17,088 27.715 967 119 12,081 17,169 1,172 32 303 156 100 45,989 30,913 Investment income Bank interest received 38 76 Other Incoming resources Other income 17,302 5,817 Total Incoming resources 63,329 36,806 RESOURCES EXPENDED Charitable activities Wages and salaries Payroll deductions Subscriptions and insurance Snack money Equipment and sundry 36,019 39,166 149 516 400 5,555 300 20,267 56,586 45,786 SLtpport costs other Rent 3,453 4,745 Total resources expended 60,039 50,531 Net incomel(expenditurel 3.290 113,725) This page does not form part ol Ihe ststutory finanod ststernents Page11