**Charity Registration No. 1118313 Company No. 05743772**
**ST MARGARETS PRE-SCHOOL LACEBY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|L. Donnelly|(appointed 24 February 2025)|
|---|---|---|
||S. Ellis|(appointed 24 February 2025)|
||G. Allen|(resigned)|
||D. Lepley|(resigned)|
||A. Scott|(resigned)|
||K. Serls|(resigned)|
||G. Dolby|(resigned)|
|**Charity number**|1118313||
|**Independent examiner**|A P Robinson & Co (Grimsby) LLP||
||Chartered Accountants||
||107 Cleethorpe Road||
||Grimsby||
||North East Lincolnshire||
||DN31 3ER||
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **CONTENTS**
||**Page(s)**|
|---|---|
|Trustees report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance Sheet|5|
|Notes to the financial statements|6 - 12|
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **TRUSTEES REPORT** _**FOR THE YEAR ENDED 31 AUGUST 2025**_
The trustees present their report and financial statements for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).
## **Objectives and Activities**
## **Objectives and aims**
The charity's objects are to provide pre-school provision for children aged 2-4 years. The policies adopted in furtherance of these objects are within the company's memorandum and articles of association and there has been no change in these during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and Performance**
## **Financial review**
The charity made a surplus during the year ending 31 August 2025 of £39,973 (2024 deficit: £1,517). All of the funds are unrestricted and amount to £73,351 (2024: £33,379)
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Structure, governance and management**
The charity is a company limited by guarantee.
The members of the trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
L. Donnelly
S. Ellis
None of the members of the trustees has any beneficial interest in the company. All of the members of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
1
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **TRUSTEES REPORT** _**FOR THE YEAR ENDED 31 AUGUST 2025**_
The trustees report was approved by the Board of Trustees.
## **L. Donnelly**
Trustee Dated:
2
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **INDEPENDENT EXAMINER'S REPORT**
## _**TO THE TRUSTEES OF ST MARGARETS PRE-SCHOOL LACEBY**_
I report to the trustees on my examination of the financial statements of St Margarets Pre-School Laceby (the charity) for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's 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 charity as required by section 386 of the 2006 Act; or 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting 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 financial statements 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 financial statements to be reached.
Andrew Robinson BCom (Hons), FCA A P Robinson & Co (Grimsby) LLP Chartered Accountants 107 Cleethorpe Road Grimsby North East Lincolnshire DN31 3ER
Dated:
3
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
**----- Start of picture text -----**
Unrestricted Total
funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 153,215 126,293
Charitable activities 4 17,989 9,099
Total income 171,204 135,392
Expenditure on:
Charitable activities 5 131,231 136,909
Exceptional item 12 - -
Total resources expended 131,231 136,909
Net outgoing resources before transfers 39,973 ( 1,517)
Net income for the year/
Net movement in funds 39,973 ( 1,517)
Fund balances at 31 August 2024 33,379 34,897
Fund balances at 31 August 2025 73,351 33,379
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
4
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **BALANCE SHEET**
## _**AS AT 31 AUGUST 2025**_
**----- Start of picture text -----**
2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 8 2,211 1,149
2,211 1,149
Current assets
Debtors 10 73 473
Cash at bank and in hand 76,030 37,253
76,103 37,726
Creditors: amounts falling due within one
year 11 ( 4,963) ( 5,496)
Net current assets 71,140 32,230
Total assets less current liabilities 73,351 33,379
Income funds
Unrestricted funds
General unrestricted funds 73,351 33,379
73,351 33,379
73,351 33,379
**----- End of picture text -----**
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on:
L. Donnelly **Trustee**
## **Company Registration No. 05743772**
5
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
## **1 Accounting policies**
## **Charity information**
St Margarets Pre-School Laceby is a private company limited by guarantee incorporated in England and Wales. The registered office is 107 Cleethorpe Road, Grimsby, North East Lincolnshire, DN31 3ER.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in Sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
6
## **ST MARGARETS PRE-SCHOOL LACEBY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_
## **1 Accounting policies (Continued)**
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
## **1.5 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment; 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.6 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.
7
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2025**_
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Where there is objective evidence that a financial asset is impaired, such as significant uncertainty over recoverability, a provision is recognised in the Statement of Financial Activities to reduce the carrying amount to the estimated recoverable value.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.
Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
8
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
**3**
**4**
## **Donations and legacies**
|**Endowment**
**£**
NELC placement funding
151,937
Cash Donations
218
Blakemore Foundation
60
Laceby Solar Farm
-
153,215
**Charitable activities**
**Unrestricted**
**£**
Private child care
17,774
Other income
216
17,989|**Total**
**2025**
**£**
151,937
218
60
-
153,215
**Total**
**2025**
**£**
17,774
216
17,989|Total
2024
£
117,638
720
380
7,555
126,293
Total
2024
£
8,924
174
9,099|
|---|---|---|
9
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
|**5**
**Charitable activities**
Staff costs
Resources
Depreciation and impairment
Insurance
Repairs and maintenance
Telecommunications
Printing, postage and stationery
Sundry expenses
Legal fees
Advertising
Rent
Other charitable expenditure
Interest paid
Professional fees
Share of governance costs|**Total**
**2025**
**£**
103,234
6,552
384
731
2,485
1,364
1,553
2,432
912
150
8,000
1,620
14
900
130,331
900
131,231|**Total**
**2024**
**£**
101,782
7,622
282
448
9,268
1,265
2,221
3,691
175
140
8,000
1,112
-
-
136,006
903
136,909|
|---|---|---|
## **6 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **7 Employees**
The average monthly number of employees during the year was:
|Carers
Wages and salaries
Other pension costs|**2025**
**Number**
9
**2025**
**£**
99,730
1,561
101,291|**2024**
**Number**
8
**2024**
**£**
98,006
1,581
99,587|
|---|---|---|
There were no employees whose annual remuneration was £60,000 or more.
10
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
**----- Start of picture text -----**
8 Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 September 2024 3,804
Additions in year 1,447
At 31 August 2025 5,251
Depreciation and impairment
At 1 September 2024 2,655
Depreciation and impairment 384
At 31 August 2025 3,039
Carrying amount
At 1 September 2024 1,149
At 31 August 2025 2,211
9 Financial instruments
2025 2024
£ £
Carrying amount of financial assets
Debt instruments measured at amortised costs 73 473
Carry amount of financial liabilities
Measured at amortised costs 4,963 5,496
10 Debtors
2025 2024
£ £
Amounts falling due within one year:
Trade debtors 73 473
Other debtors 18,884 17,996
Provision for doubtful debts ( 18,884) ( 17,996)
73 473
11 Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 3,687 3,570
Other taxation and social security 860 1,335
Pension 417 591
4,963 5,496
**----- End of picture text -----**
11
## **ST MARGARETS PRE-SCHOOL LACEBY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2025**_
## **12 Exceptional item**
During the year, the charity identified transactions totalling £887.94 that were not in furtherance of its charitable objectives (2024: £17,995.66). These have been reclassified and provided for in full due to uncertainty of recovery. The impact on the current year’s results is £nil.
|Exceptional item - reversal of misappropriated expenditure
Provision for doubtful debt|**2025**
**£**
888
888)
(
-|**2024**
**£**
17,996
17,996)
(
-|
|---|---|---|
## **13 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
12
|**Nominal**|**Nominal description**||
|---|---|---|
|200|Sales||
|260|Other Revenue||
|270|Interest Income||
|311|Resources||
|320|Direct Wages||
|325|Direct Expenses||
|400|Advertising & Marketing||
|401|Audit & Accountancy fees||
|404|Bank Fees||
|408|Cleaning||
|418|Charitable and Political Donations||
|420|Entertainment-100% business||
|424|Entertainment - 0%||
|425|Postage, Freight & Courier||
|429|General Expenses||
|433|Insurance||
|461|Printing & Stationery||
|463|IT Software and Consumables||
|469|Rent||
|473|Repairs & Maintenance||
|479|Employers National Insurance||
|480|Staff Training||
|482|Pensions Costs||
|485|Subscriptions||
|489|Telephone & Internet||
||Legal||
||Depreciation||
||rounding||
||Exceptional item - reversal of misappropriated expenditure||
||Provision for doubtful debt||
|501|Stripe Fees||
||Business Premium Account||
||Stripe||
||Business Current Account||
|610|Accounts Receivable||
||Other debtors||
||Provision for doubtful debt||
|764|Plant and Machinery||
||Additions||
|765|Less Accumulated Depreciation on Plant and Machinery||
||Depreciation on Plant and Machinery in year||
|7850|Petty cash|-|
|805|Accruals||
|825|PAYE Payable||
|858|Pensions Payable||
|960|Retained Earnings||
|||**Balance**|**Absolute balance**|
|---|---|---|---|
||-|8,924.45
|8,924.45|
||-|125,913.05
|125,913.05|
||-|174.37
|174.37|
|||7,621.98|7,621.98|
|||98,006.04|98,006.04|
|||383.39|383.39|
|||140.36|140.36|
|||903.12|903.12|
|||72.00|72.00|
|||773.94|773.94|
||-|380.00
|380.00|
|||935.66|935.66|
|||-|-|
|||157.59|157.59|
|||2,917.28|2,917.28|
|||447.87|447.87|
|||1,233.31|1,233.31|
|||830.50|830.50|
|||8,000.01|8,000.01|
|||9,268.49|9,268.49|
|||-|-|
|||1,811.09|1,811.09|
|||1,581.01|1,581.01|
|||9.90|9.90|
|||1,264.74|1,264.74|
|||174.80|174.80|
|||281.67|281.67|
|||-|-|
||-|17,995.66
|17,995.66|
|||17,995.66|17,995.66|
|||94.57|94.57|
|||12,792.12|12,792.12|
|||-|-|
|||24,440.58|24,440.58|
|||473.00|473.00|
|||17,995.66|17,995.66|
||-|17,995.66
|17,995.66|
|||3,111.91|3,111.91|
|||691.93|691.93|
||-|2,373.28
|2,373.28|
||-|281.67
|281.67|
|-||20.00|20.00|
||-|3,569.79
|3,569.79|
||-|1,334.55
|1,334.55|
||-|591.44
|591.44|
||-|34,896.26
|34,896.26|
- 428,860.36
## **Mapping**
Income from: Charitable activities Income from: donations and legacies Income from: Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Income from: donations and legacies Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Charitable activities Exceptional item Exceptional item Charitable activities Cash at bank and in hand Cash at bank and in hand Cash at bank and in hand Debtors Debtors Debtors Tangible assets Tangible assets Tangible assets Tangible assets Cash at bank and in hand Creditors: Amounts falling due within one year Creditors: Amounts falling due within one year Creditors: Amounts falling due within one year Fund balances at 31 August 2020
## **Mapping**
Private child care
Other income Resources Wages and salaries Staff costs Advertising Share of governance costs Other charitable expenditure Sundry expenses
Other charitable expenditure Other charitable expenditure Printing, postage and stationery Sundry expenses Insurance Printing, postage and stationery Printing, postage and stationery Rent Repairs and maintenance Wages and salaries Staff costs Other pension costs Other charitable expenditure Telecommunications Legal fees Depreciation and impairment Other charitable expenditure Exceptional item - reversal of misappropriated expend Provision for doubtful debt Other charitable expenditure Cash at bank and in hand Cash at bank and in hand Cash at bank and in hand Trade debtors Other debtors Provision for doubtful debts Fixtures, fittings & equipment Cost Additions in year Fixtures, fittings & equipment Depreciation and impai
Cash at bank and in hand Accruals and deferred income Other taxation and social security Pension
0
## **Fund**
## **Fund**
General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds General unrestricted funds Unrestricted funds 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 General unrestricted funds Unrestricted funds
**----- Start of picture text -----**
200 N/C Sales Name Debit - 17,773.80 Credit - Balance 17,773.80 Split additions Split depreciation Exceptional item - fraud Amend Xero jnl re gen exps reanalysis posted to direct exps mistakenly - Amended balance 17,773.80 Absolute balance 17,773.80 Income from: Charitable activities Mapping Private child care Mapping General unrestricted funds Fund Unrestricted funds Fund
260 Other Revenue - 151,936.55 - 151,936.55 - 151,936.55 151,936.55 Income from: donations and legacies General unrestricted funds Unrestricted funds
270 Interest Income - 215.62 - 215.62 - 215.62 215.62 Income from: Charitable activities Other income General unrestricted funds Unrestricted funds
311 Resources 5,495.88 - 5,495.88 5,495.88 5,495.88 Charitable activities Resources General unrestricted funds Unrestricted funds
320 Direct Wages 99,730.25 - 99,730.25 99,730.25 99,730.25 Charitable activities Wages and salaries General unrestricted funds Unrestricted funds
325 Direct Expenses - 1,423.43 - 1,423.43 2,705.13 1,281.70 1,281.70 Charitable activities Staff costs General unrestricted funds Unrestricted funds
400 Advertising & Marketing 150.00 - 150.00 150.00 150.00 Charitable activities Advertising General unrestricted funds Unrestricted funds
401 Audit & Accountancy fees 900.00 - 900.00 900.00 900.00 Charitable activities Share of governance costs General unrestricted funds Unrestricted funds
404 Bank Fees 36.00 - 36.00 36.00 36.00 Charitable activities Other charitable expenditure General unrestricted funds Unrestricted funds
408 Cleaning 1,099.86 - 1,099.86 1,099.86 1,099.86 Charitable activities Sundry expenses General unrestricted funds Unrestricted funds
416 Depreciation Expense 384.18 - 384.18 384.18 384.18 Charitable activities Depreciation and impairment General unrestricted funds Unrestricted funds
418 Charitable and Political Donations - - - - - Income from: donations and legacies General unrestricted funds Unrestricted funds
420 Entertainment-100% business 1,477.72 - 1,477.72 1,477.72 1,477.72 Charitable activities Other charitable expenditure General unrestricted funds Unrestricted funds
425 Postage, Freight & Courier 427.65 - 427.65 427.65 427.65 Charitable activities Printing, postage and stationery General unrestricted funds Unrestricted funds
429 General Expenses 4,036.96 - 4,036.96 - 2,705.13 1,331.83 1,331.83 Charitable activities Sundry expenses General unrestricted funds Unrestricted funds
433 Insurance 731.40 - 731.40 731.40 731.40 Charitable activities Insurance General unrestricted funds Unrestricted funds
461 Printing & Stationery 231.72 - 231.72 231.72 231.72 Charitable activities Printing, postage and stationery General unrestricted funds Unrestricted funds
463 IT Software and Consumables 893.41 - 893.41 893.41 893.41 Charitable activities Printing, postage and stationery General unrestricted funds Unrestricted funds
469 Rent 8,000.01 - 8,000.01 8,000.01 8,000.01 Charitable activities Rent General unrestricted funds Unrestricted funds
473 Repairs & Maintenance 2,485.24 - 2,485.24 2,485.24 2,485.24 Charitable activities Repairs and maintenance General unrestricted funds Unrestricted funds
480 Staff Training 661.20 - 661.20 661.20 661.20 Charitable activities Staff costs General unrestricted funds Unrestricted funds
482 Pensions Costs 1,561.07 - 1,561.07 1,561.07 1,561.07 Charitable activities Other pension costs General unrestricted funds Unrestricted funds
485 Subscriptions 0.99 - 0.99 0.99 0.99 Charitable activities Other charitable expenditure General unrestricted funds Unrestricted funds
Legal - - - - - Charitable activities Legal fees General unrestricted funds Unrestricted funds
489 Telephone & Internet 1,364.06 - 1,364.06 1,364.06 1,364.06 Charitable activities Telecommunications General unrestricted funds Unrestricted funds
Exceptional item - reversal of misappropriated expenditure - - - - - Exceptional item Exceptional item - reversal of misa General unrestricted funds Unrestricted funds
Donations - 1,100.00 - 1,100.00 - 1,100.00 1,100.00 Income from: donations and legacies General unrestricted funds Unrestricted funds
Fundraising - 178.00 - 178.00 - 178.00 178.00 Income from: donations and legacies General unrestricted funds Unrestricted funds
Cost of Goods Sold 168.00 - 168.00 168.00 168.00 Charitable activities Resources General unrestricted funds Unrestricted funds
Interest Paid 13.84 - 13.84 13.84 13.84 Charitable activities Interest paid General unrestricted funds Unrestricted funds
Legal Expenses 912.00 - 912.00 912.00 912.00 Charitable activities Legal fees General unrestricted funds Unrestricted funds
Professional Expenses 900.00 - 900.00 900.00 900.00 Charitable activities Professional fees General unrestricted funds Unrestricted funds
Exceptional item - reversal of misappropriated expenditure - 887.94 - 887.94 887.94 Exceptional item Exceptional item - reversal of misa General unrestricted funds Unrestricted funds
Provision for doubtful debt - - - 887.94 887.94 887.94 Exceptional item Provision for doubtful debt General unrestricted funds Unrestricted funds
501 Stripe Fees 105.46 - 105.46 105.46 105.46 Charitable activities Other charitable expenditure General unrestricted funds Unrestricted funds
Business Premium Account 13,061.74 - 13,061.74 13,061.74 13,061.74 Cash at bank and in hand Cash at bank and in hand 0 0
Stripe - - - - - Cash at bank and in hand Cash at bank and in hand 0 0
Business Current Account 49,657.97 - 49,657.97 49,657.97 49,657.97 Cash at bank and in hand Cash at bank and in hand 0 0
610 Accounts Receivable 73.00 - 73.00 73.00 73.00 Debtors Trade debtors 0 0
Other debtors - - - - - Debtors Other debtors 0 0
Provision for doubtful debts - - - - - Debtors Provision for doubtful debts 0 0
764 Plant and Machinery 5,250.51 - 5,250.51 - 1,446.67 3,803.84 3,803.84 Tangible assets Fixtures, fittings & equipment Cos 0 0
Additions - - - 1,446.67 1,446.67 1,446.67 Tangible assets Additions in year 0 0
765 Less Accumulated Depreciation on Plant and Machinery - 3,039.13 - 3,039.13 384.18 - 2,654.95 2,654.95 Tangible assets Fixtures, fittings & equipment Dep 0 0
Depreciation on P/M in current year - 384.18 - 384.18 384.18 Tangible assets 0 0
Modulr 13,244.19 - 13,244.19 13,244.19 13,244.19 Cash at bank and in hand Cash at bank and in hand 0 0
Fraud 887.94 - 887.94 887.94 887.94 Charitable activities Resources General unrestricted funds Unrestricted funds
Other debtors 18,883.60 18,883.60 18,883.60 Debtors Other debtors 0 0
Provision for doubtful debts - 18,883.60 - 18,883.60 18,883.60 Debtors Provision for doubtful debts 0 0
7850 Petty cash 66.50 - 66.50 66.50 66.50 Cash at bank and in hand Cash at bank and in hand 0 0
805 Accruals - 3,686.61 - 3,686.61 - 3,686.61 3,686.61 Creditors: Amounts falling due within one year Accruals and deferred income 0 0
825 PAYE Payable - 859.87 - 859.87 - 859.87 859.87 Creditors: Amounts falling due within one year Other taxation and social security 0 0
858 Pensions Payable - 416.93 - 416.93 - 416.93 416.93 Creditors: Amounts falling due within one year Pension 0 0
960 Retained Earnings - 33,378.81 - 33,378.81 - 33,378.81 33,378.81 Fund balances at 31 August 2020 0 General unrestricted funds Unrestricted funds
214,008.75 214,008.75 - - - - - - 464,713.72
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