2021-03-31-accounts - Lindhead Out Of School Club

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REGISTERED COMPANY NUMBER: 06185571 (England and Wales)
REGISTERED CHARITY NUMBER: 1122450

`REPORT OF THE TRUSTEES AND`

`FINANCIAL STATEMENTS`

FOR THE YEAR ENDED 31 MARCH 2021

FOR

LINDHEAD OUT OF SCHOOL CLUB

Fortus North Limited
Business Advisors & Accountants

5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

LINDHEAD OUT OF SCHOOL CLUB

`CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 March 2021`

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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10
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LINDHEAD OUT OF SCHOOL CLUB

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2021

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwith the
financialstatements ofthe charityforthe yearended31March2021.The trusteeshaveadoptedthe provisionsof Accounting
andReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththe FinancialReportingStandardapplicableinthe UKandRepublicofIreland(FRS 102) (effective 1 January
2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Thecharity'sobjectsaretoprovidethenecessaryfacilitiesfordailycare,recreationandeducationofchildrenduringout of
hoursandschoolholidaysandto advancethe educationandtrainingofstaff inthe provisionofthese facilities.The company,
whichisknownasThe Den,aimstoprovidesafe,stimulatingandqualitychildcareforchildrenaged4to11years.It operates
for51 weeksofthe yearandoffersbeforeandafter schoolcare,aswell asholidayplayschemes,forupto 36 children.It is fully
inclusiveandaccessibletoallchildrenandhasalongstandingarrangementwithsocialservicesforchildrenwitharange of
specialneeds.Itprovidesanintegratedplayschemeduringschooltimeandholidays.Thetrusteesconsidertheseissues to
demonstrate the charity's delivery of public benefit.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

Mostofthe childrenwhoareusingthe clubattendLindheadSchoolandthe clubbenefitsfromanexcellentrelationship with
the school.The cluboperatesits ownpremiseswithinthe schoolgroundsandhasaccessto the playgroundandplaying fields.
Childrennotattendingtheschoolaremadeverywelcome.Holidayplayschemesbringchildrenfromallover Scarborough
dueto the clubsexcellent reputationandthe widerangeofplannedactivitiesprovidedby the staff. Inthe most recent Ofsted
inspection(November2021)theinspectorcommentedthat,"childrenarehappyandsafeattheclub.Duringthe COVID-19
pandemic,staffhavefocusedonexpandingoutdoorplayforthechildren.Thismeansthatchildrenhaveaccesstoa good
rangeofactivitiesinasafeandhealthyenvironment.Theyhavefunoutdoorsandoftenchoosetoplaytennisor football.
Childrenenjoyrunningaroundinthespace,playingwithhoopsandballs.Theyalsohaveaccesstovariousrestful areas,
including the green spaces around the school".

`Staffing`

Theclubemployssevenregularmembersofstaff,pluscasualstaffmembers.Membersofthemanagement committee
commend the dedication of the team of staff. Through their hard work and care The Den meets the aims of the charity.

The staffcontinuetoreceiveindividualtrainingonaregularbasiswhichwillbenefitthe clubinitsongoingdevelopment. Staff
areappraisedonanannualbasiswhichinspiresthemtoimprovetheirpracticeandknowledge.The management
committee workwellwiththe management team to helppreservethe successandgoodreputationofthe Club.The Club has
anexcellentrelationshipwithLindheadSchoolandbotharesupportiveofoneanotherandmanyofthe Clubstaffalso work
inschoolinavarietyofroles.TheOfstedinspectorcommentedthat,"staffhaveverycloselinkswithschooland parents.
Children respond well to the warm praise they receive from staff".

`The families`

Thestaffencouragethechildrentosharetheirviewsandopinionsonaregularbasisaboutissuesattheclub.Theclub also
hasasharingtreewherethechildrencanwritedownandattachtheirideastoitforthestafftoread.Theaimistoget the
viewsofthechildrenonTheDenasawholeandideasareimplementedwherepossible.Newsletters,questionnaires, the
informativewebsiteande-mailfacilitiesprovideregulartwo-waycommunicationfacilitiesforparents.The Clubliaises regularly
withmulti-agencyprofessionalstoincludethosefamilieswithchildrenwhichhavespecialeducationalneedsand disabilities.
ParentsspeakhighlyoftheclubandtheOfstedinspectorcommentedthat,"therearerobustprocedurestohelpstaffget to
knowchildren'sspecificcareandlearningneedsbeforetheystart.Theyrecognisetheimportanceofbuilding relationships
with parents."

`FINANCIAL REVIEW`

TheyearwasobviouslyhugelychallengingasaresultoftheCovidpandemicandthisresultedinuncertaintyforthefuture of
thecharity.However,asthevarioussupportpackagesbecameavailablefrombothcentralandlocalgovernment,The Den
wasabletoopenitsdoorsagaininthesummerof2020,aidedbygrantsreceivedfromScarboroughBoroughCouncil and
HMRCunderthe JobRetentionSchemeandthe resultisasmallsurplusforthe yearof£772,amorethansatisfactoryresult for
thetrusteesgiventhestarttotheyear,Freereserves,whichexcluderestrictedfundsandfundssupportedbyfixed assets,
amounted to £24,177.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

The charityiscontrolledbyitsgoverningdocument,adeedoftrust, andconstitutesalimitedcompany,limitedby guarantee,
as defined by the Companies Act 2006.

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LINDHEAD OUT OF SCHOOL CLUB

`REPORT OF THE TRUSTEES For The Year Ended 31 March 2021`

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Recruitment and appointment of new trustees`

The Trustees, whoformthe management committee, shallnot be fewerthan three intotal andnot more than elevenand these
are appointed by the members at the Annual General Meeting.

Themanagementcommitteemay,atanytime,fillcasualvacanciesbyco-optionprovidedthatthenumberof co-opted
members does not number more than one-third of the total number of members.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

06185571 (England and Wales)

Registered Charity number
1122450

Registered office
Lindhead School
Burniston
Scarborough
North Yorkshire
YO13 0DG

Trustees
Dr L Hayes
Mrs E Amos
Mrs E A Cain
Ms S L Bennett
Miss A L White

`Company Secretary`

Ms S L Bennett

Independent Examiner
Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

Approved by order of the board of trustees on .......February 2022 and signed on its behalf by:

....................................................................................
Miss A L White - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LINDHEAD OUT OF SCHOOL CLUB

`Independent examiner's report to the trustees of Lindhead Out of School Club ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

`Responsibilities and basis of report`

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsiblefor the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006Act and
areeligibleforindependentexamination,Ireportinrespectofmy examinationofyourcharity'saccountsascarriedout under
section145oftheCharitiesAct 2011('the2011Act').IncarryingoutmyexaminationIhavefollowedtheDirectionsgiven by
the Charity Commission under section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwiththe examination
giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

3. the accounts 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 accounts 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)).

Ihavenoconcernsandhavecomeacrossnoothermatters inconnectionwiththe examinationto whichattentionshould be
drawn in this report in order to enable a proper understanding of the accounts to be reached.

Paul Dixon ACA
Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

Date: .......February 2022

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LINDHEAD OUT OF SCHOOL CLUB

`STATEMENT OF FINANCIAL ACTIVITIES`

`(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For The Year Ended 31 March 2021`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `INCOME AND ENDOWMENTS FROM` `Charitable activities` `The Den` `41,566` `-` `Investment income` `2` `31` `-` `Total` `41,597` `-` `EXPENDITURE ON` `Charitable activities` `The Den` `40,825` `-` `NET INCOME` `772` `-` `RECONCILIATION OF FUNDS` `Total funds brought forward` `24,319` `-` `TOTAL FUNDS CARRIED FORWARD` `25,091` `-`	`2021` `2020` `Total` `Total` `funds` `funds` `£` `£` `41,566` `50,658` `31` `46` `41,597` `50,704` `40,825` `44,675` `772` `6,029` `24,319` `18,290` `25,091` `24,319`	`2021` `2020` `Total` `Total` `funds` `funds` `£` `£` `41,566` `50,658` `31` `46` `41,597` `50,704` `40,825` `44,675` `772` `6,029` `24,319` `18,290` `25,091` `24,319`
		`50,704` `44,675`
		`6,029` `18,290`
		`24,319`

The notes form part of these financial statements

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`LINDHEAD OUT OF SCHOOL CLUB`

`BALANCE SHEET 31 March 2021`

`Notes` `FIXED ASSETS` `Tangible assets` `6` `CURRENT ASSETS` `Debtors` `7` `Cash at bank and in hand` `CREDITORS` `Amounts falling due within one year` `8` `NET CURRENT ASSETS` `TOTAL ASSETS LESS CURRENT LIABILITIES` `NET ASSETS` `FUNDS` `10` `Unrestricted funds` `TOTAL FUNDS`	`2021` `£` `914` `1,473` `23,344` `24,817` `(640)` `24,177` `25,091` `25,091` `25,091` `25,091`	`2020` `£` `278` `1,083` `23,599`
		`24,682` `(641)`
		`24,041`
		`24,319`
		`24,319`
		`24,319`
		`24,319`

The charitablecompanyisentitledtoexemptionfromauditunderSection477ofthe CompaniesAct 2006forthe year ended
31 March 2021.

The membershavenotrequiredthe companytoobtainanauditofitsfinancialstatements forthe yearended31March 2021
in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon.......February2022and were
signed on its behalf by:

.............................................

Miss A L White - Trustee

The notes form part of these financial statements

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LINDHEAD OUT OF SCHOOL CLUB

`NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 March 2021`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102 'TheFinancialReportingStandardapplicableinthe UKandRepublicofIreland'andthe Companies Act
2006. The financial statements have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthere isalegalorconstructiveobligationcommittingthe charity to
thatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement andtheamount of
theobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeen classified
underheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributed to
particular headings they have been allocated to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property- Straight line over 4 years
Fixtures, fittings and equipment- 20% on cost

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

`Going concern`

Thefinancialstatementshavebeenpreparedonagoingconcernbasisasthetrusteesbelievethatno material
uncertaintiesexist.Thetrusteeshaveconsideredtheleveloffundsheldandtheexpectedlevelofincome and
expenditurefor12monthsfromauthorisingthesefinancialstatements.Thebudgetedincomeandexpenditure is
sufficient with the level of reserves for the charity to be able to continue as a going concern.

ThetrusteeshaveconsideredtheimpactofCOVID-19inrelationtotheirassessmentofgoingconcernandin their
opinionhavetakenallreasonablestepstomitigatethesefactors.As atthe pointofauthorisingthe accounts,and for
theforeseeablefuture,thedirectorsconsiderthegoingconcernassumptiontostillbeappropriate.The trustees
acknowledgethatgiventhecurrentlyrapidlychangingbusinessandsocialenvironment,therearelikelyto be
significantunknownfactorswhichmaypresentthemselves.Suchfactorsareconsideredbythe trusteestorepresent a
general inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time.

`2.`

`INVESTMENT INCOME`

`INVESTMENT INCOME`
	`2021`		`2020`
	`£`		`£`
`Deposit account interest`		`31`		`46`

continued...

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LINDHEAD OUT OF SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2021

`3. NET INCOME/(EXPENDITURE)`

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets

`2021`	`2020`
`£`	`£`
`268`		`97`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021norfortheyear ended
31 March 2020.

`Trustees' expenses`

There were no  trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

`5. STAFF COSTS`

The average monthly number of employees during the year was as follows:

	`2021`	`2020`
`Childcare`	`7`	`5`

No employees received emoluments in excess of £60,000.

`6. TANGIBLE FIXED ASSETS`

`7.`

`TANGIBLE FIXED ASSETS`
		`Fixtures,`
		`fittings`
	`Freehold`	`and`
	`property`	`equipment`	`Totals`
	`£`	`£`	`£`
`COST`
`At 1 April 2020`	`64,175`	`31,756`	`95,931`
`Additions`	`-`	`904`	`904`
`At 31 March 2021`	`64,175`	`32,660`	`96,835`
`DEPRECIATION`
`At 1 April 2020`	`64,174`	`31,479`	`95,653`
`Charge for year`	`-`	`268`	`268`
`At 31 March 2021`	`64,174`	`31,747`	`95,921`
`NET BOOK VALUE`
`At 31 March 2021`	`1`	`913`	`914`
`At 31 March 2020`	`1`	`277`	`278`
`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
		`2021`	`2020`
		`£`	`£`
`Prepayments`		`1,473`	`1,083`

continued...

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LINDHEAD OUT OF SCHOOL CLUB

`NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2021`

`8.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
					`2021`	`2020`
					`£`	`£`
	`Accrued expenses`				`640`	`641`
`9.`	`ANALYSIS OF NET ASSETS BETWEEN FUNDS`
					`2021`	`2020`
		`Unrestricted`	`Restricted`		`Total`	`Total`
		`fund`	`funds`		`funds`	`funds`
		`£`	`£`		`£`	`£`
	`Fixed assets`	`914`		`-`	`914`	`278`
	`Current assets`	`24,817`		`-`	`24,817`	`24,682`
	`Current liabilities`	`(640)`		`-`	`(640)`	`(641)`
		`25,091`		`-`	`25,091`	`24,319`
`10.`	`MOVEMENT IN FUNDS`
					`Net`
					`movement`	`At`
			`At 1.4.20`		`in funds`	`31.3.21`
			`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`		`24,319`		`772`	`25,091`
	`TOTAL FUNDS`		`24,319`		`772`	`25,091`
	`Net movement in funds, included in the above`	`are as follows:`
			`Incoming`		`Resources`	`Movement`
			`resources`		`expended`	`in funds`
			`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`		`41,597`		`(40,825)`	`772`
	`TOTAL FUNDS`		`41,597`		`(40,825)`	`772`
	`Comparatives for movement in funds`
					`Net`
					`movement`	`At`
			`At 1.4.19`		`in funds`	`31.3.20`
			`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`		`18,290`		`6,029`	`24,319`
	`TOTAL FUNDS`		`18,290`		`6,029`	`24,319`

continued...

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LINDHEAD OUT OF SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2021

`10. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`50,704`	`(44,675)`	`6,029`
`TOTAL FUNDS`	`50,704`	`(44,675)`	`6,029`

A current year 12 months and prior year 12 months combined position is as follows:

		`Net`
		`movement`	`At`
	`At 1.4.19`	`in funds`	`31.3.21`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`18,290`	`6,801`	`25,091`
`TOTAL FUNDS`	`18,290`	`6,801`	`25,091`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheaboveare as
follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`92,301`	`(85,500)`	`6,801`
`TOTAL FUNDS`	`92,301`	`(85,500)`	`6,801`

`11. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 March 2021.

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LINDHEAD OUT OF SCHOOL CLUB

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2021`

`2` `INCOME AND ENDOWMENTS` `Investment income` `Deposit account interest` `Charitable activities` `Fees` `Government grants` `Total incoming resources` `EXPENDITURE` `Charitable activities` `Wages` `Rent` `Insurance` `Telephone` `Administration costs` `Food and refreshments` `Consumables` `Crafts and activities` `Repairs and maintenance` `Staff training` `Registration fees` `Accountancy` `Payroll preparation` `Depreciation of fixtures, fittings and equipment` `Total resources expended` `Net income`	`021` `2` `£` `31` `20,200` `21,366` `41,566` `41,597` `33,733` `280` `863` `625` `511` `818` `212` `435` `960` `214` `370` `600` `936` `268` `40,825` `40,825` `772`	`020` `£` `46` `50,658` `-`
		`50,658`
		`50,704` `36,713` `280` `846` `703` `253` `1,476` `167` `517` `2,129` `149` `265` `600` `480` `97`
		`44,675`
		`44,675`
		`6,029`

This page does not form part of the statutory financial statements

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