2021-08-31-accounts - N.a.p.s.a.c. - Nether Alderley Pre-School And All Round Care

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N.A.P.S.A.C - Nether Alderley Pre-school and All-round Care

Registered number 06407153

N.A.P.S.A.C - Nether Alderley Pre-school and All-round Care

Section A: Reference and Administrative Details

Registered Company Number	06407153 (England &Wales)
Registered Charity Number	1125353
Registered Office	Bradford Lane
	Nether Alderley
	Macclesfield
	Cheshire
	SK10 4TR
Trustees
Trustee Name	Office {ifany)	Datesacted ifnot forwhole year
Marie Danby	Chair& Secretary
Charles Craven
Steven Robb	Treasurer
Carrie Fannon
LeighChatterton

Section B: Structure, Governance & Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Section C: Structure, Governance & Management

Objectives and Aims

The Charity's objectives are 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:

1) Offering appropriate play, education and care 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.

2) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs;

3) Instigating and adhering to and furthering the aims and objectives of the pre-school learning alliance.

Section D: Financial Review

The Charity made a profit for the year of £898.00 giving a total fund balance of £27,096.00

On behalf of the Board:

/ Cr

Marie Danby - Chair of Trustees DATE: x /2/a2

| |

N.A-P.S.A.C - Nether Alderley Pre-school and All-round Care

Respective responsibilities of trustees and examiner.

The trustees (who are also the directors ofthe company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company taw and is eligible for independent examination, it is my responsibility to:

« examine the accounts under section 445 of the 2011 Act ° to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act ° to state whether particular matters have come to my attention

Basis of the independent examiner's report My examination was carried out in accordance with the 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 alt the evidence that would be required in an audit and consequently no opinion is given as to whether the[limited to][ those][ matters][ set][ out][ in][ the][ next][ statement.] accounts present a ‘true and fair view’ and the report[is]

Independent Examiner's statement in connection with 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 accounting records in accordance with section 386 of the Companies Act 2006 and : to prepare accounts which accord with the accounting record, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities. 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

NM @t® Fe Stuart Morris 41 Hightree Drive Henbury Macclesfield SK14 9PD Date:

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1125353

N.A.P.S.A.C - Nether Alderley Pre-school and All-round Care

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||||||||| |---|---|---|---|---|---|---|---| |Restricted| |Unrestricted|income| |funds|funds|Total|2021|Total|2020| |£|£|£|£| |Incoming|resources|(Note|3)| |Income|and|endowments|from:| |Donations and|fundraising|activities|9 *-)| |Charitable|activities:|68,920;|-|||68,920|53,972| |Investments|P83| |Total|69,188; -||69,188|54,618| |Resources|expended| |Expenditure|on:| |Raising funds|ee|ee|es| |Charitable|activities|68,290;|=|||68,290|59,719| |Total|68,290} -||68,290|59,719| |Nr|e|portingt income/(expenditure)period|before tax for the|898|898|Sema|-|5,101| |Net|income/(expenditure)|for the financial|year||esssi(ite||ee8B|I-eee5,101| |Total|[sey-|||ee,|5101| |Reconciliation|of funds:| |26,198} -||26,198|31,299| |Total funds carried forward|27,096;|= -|||27,096|26,198|

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Section B Balance sheet
Aestri d
Unrestricted income
funds funds Total 2021 =Total 2020
£ £ £ £
Current assets
Debtors (Note 7) 1413] - [|] 1,413 1,682
Cash at bank and in hand (Note 8) 38,623 [0 - |(38,623| 31,320
Total current assets [ose]
«| ~S«AOOSB | _33,002
Creditors: amounts falling due within one
year {Note 9) 12,940 12,940 6,804
Net current assets/(liabilities) 27,096 | = - | = 27,096 26,198
Total assets less current liabilities 27,096 |=== | 27,096 26,198
Funds of the Charity
Restricted income funds Lee P|
Unrestricted income funds 27,096 | 27,096 26,198
Total funds P2700]
| 27,008 | 26,198
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ened 31 August 2021

The members have not required the charitable company to obtain an audit of its financial statements for the year ened 31 August 2021 in accordance with section 476 of the Companies Act 2016.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the financial statements.

The financial statements were approved by the Board of Trustees on 8th February 2022 and were signed on its behalf by:

Marie Danby - Chair of Trustees

Section C

Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.1

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material Prior Year Errors

No material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP).

(cont)

Section C			Notes to the accounts	(cont)
Note 2			Accounting policies
Recognition ofincome —_‘These are included in the Statementof Financial Activities (SoFA)when:
			e the charity becomes entitled to the resources;
			. it ismore likelythan notthatthe trustees will receive the resources; and
			e the monetary value can be measured with sufficient reliability.
			There has been no offsetting ofassets and liabilities, or income and expenses, unless required
Offsetting			or permitted bythe FRS 102SORP or FRS 102.
			Grants and donations areonly included in the SoFAwhen the general income
Grantsanddonations			recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Donated goods 3			Gifts in kind forusebythecharityare included intheSoFAas incomefromdonations when receivable and where the value is material tothe accounts.
Supportcosts			The charityhas incurred expenditure on support costs.
Uhiuritesrhai	P		Thevalueofanyvoluntaryhelp received isnot included intheaccounts butis described in thetrustees’ annual report.
Incomefrom	interest,		This is included in the accountswhen receipt is probable and the amount receivable
royalties and	dividends.		can be measured reliably.
Liability recognition			Liabilities are recognised where it is more likely than notthatthere is a legal or
			constructive obligation committing the charityto payout resources and theamount of
			the obligation can be measured with reasonable certainty.
EaGerccnme costs	ordQaneodk Supportcosts have been allocatedbetween governance costsand othersupport. PP Governance costscomprise allcostsinvolving public accountability ofthecharityand itscompliance with regulation and good practice.
			Support costs include central functions and have been allocated to the charity's
			charitable expenditure as they directly relate to it.
			Deferred income of£11,630.85 is included in the creditor's balance. This relates to the
Deferred income			pre-payment byCheshire Eastofthe Free Early Education hours forAutumn 2021 term
			of£9,971.30 and advance invoicing of£1,659.55 for preschool fees for September
: Creditors			The charity has creditorswhich aremeasured at settlementamounts less anytrade : discounts
2.3ASSETS
Fixedassets foruse		by	‘The charity has no tangible or intangible fixed assets.
charity
Trade Debtors			Debtors consistofoutstanding feesand are recognised atthe invoicedamountlessanybad 4 debtprovision.	bad

Section C

Notes to the accounts

cont)

Note 3 Analysis of income

Donations —_ Donations and legacies: Fundraising activities Gift Aid Total ee After school fees BG VINBS: Preschool fees (including FEE funding) Total Income from Interest income from deposit account investments: Dividend income Total

TOTAL INCOME

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Restricted
Unrestricted income Total Funds Total
funds funds 2021 Funds 2020
re es ee ee
5 :) es 3) a)
a i a)
aE)eS I)
15,143| 15.143| 15,771
53.777 | 53.777| 38.201
68,920} -| 68,920] 53,972
rT t—“<—~idttSti‘C C‘“C‘C‘CWSTSOOUOCOCOC(CQ2T C33
es
er)
es aee 2 ee)
69,188} -| 69,188| 54618
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Note 4 Support Costs

Note 5 Professional Fees

Preparation of statutory accounts & Independent examiner's fees

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250 250
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Section C

Notes to the accounts

(cont)

Note 6 Paid employees

Staff Costs

Salaries and wages Pension costs (defined contribution scheme) Total staff costs

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53,962 47,805
54,446 48,243
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Average staff numbers employed during the year was 10.5 (2020: 9.25)

Note 7 Debtors and prepayments

Trade debtors Other debtors

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1,413 1,682
ais 2
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Note 8 Cash at bank and in hand

Current Account Business Reserve account Petty cash Total

Amounts falling due	withinone year
16,672	9,372
21,773	21,770
7)	SAE)

Section C

Notes to the accounts

(cont)

Note 9 Creditors and accruals

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Amounts falling due within one year
Accruals
Deferred income 11,631 6,089
Taxation and social security
Other creditors 5) <0)
Total 12,940 6,804
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Note 10 Transactions with trustees and related parties

10.1 Trustee remuneration and benefits

No trustees were remunerated for work during the year to 31 August 2021 nor the year ended 31 August 2020.

10.2 Trustees’ expenses

There were no trustee expenses paid for the year ended 31st August 2021 nor for the year ended 31 August 2020.

10.3 Transaction(s) with related parties

There have been no related party transactions in the reporting period.