**(Registered Company Number: 6979468)**
**BROOKLYN PRE-SCHOOL PLAYGROUP LIMITED ( A Company Charity Limited by Guarantee )**
**Annual Report and Financial Statements for the year 1st January 2021 to**
# **31st December 2021**
**(Charity Number: 1131400)**
Charity Examination Service
Barrie Tuck Marchwood , Back Lane South , Middleton , Pickering , YO18 8NU
## **BROOKLYN PRE-SCHOOL PLAYGROUP LIMITED**
**( A Company Charity Limited by Guarantee )**
## **Contents**
|**Index**|**Page**|
|---|---|
|**Report of the Trustees**|**1 - 4**|
|**Statement of Financial Activities**|**5**|
|**Balance Sheet**|**6**|
|**Notes to the Accounts**|**7-10**|
|**Examiners Report**|**11**|
## **Director's Report ( Incorporating the Trustees' Annual Report )**
**From:** 1st January 2021
**To:** 31st December 2021
The Board of Trustees, who are also Directors of the charity for the purpose of the Companies Act, present their annual report and financial statements for the period ended 31st December 2021. The financial statements are prepared in compliance with the Financial Reporting Standards applicable in the UK and Charities Statement of Recommended Practice FRS102 and the Charities Act 2011. The report and statements also comply with the Companies Act 2006 as Brooklyn Pre-School Playgroup Ltd was incorporated by guarantee on 4th August 2009.
## **Reference and Administration details**
**Charity's full name :**
## BROOKLYN PRE-SCHOOL PLAYGROUP LIMITED
**Other names the charity was formerly known by :** Brooklyn Pre-School Playgroup **Status :** A registered charity established as a Company Limited by guarantee. **Registered as a Company on :** 4th August 2009 **Registered as a Charity on :** 27th August 2009 **Registered Company number :** 6979468 **Registered Charity number :** 1131400 **Registered office contact :** Mrs Heather McIvor 40 Cherry Avenue , Malton , YO17 7DE. **Pre-School Location :** Ryedale Community Leisure Centre Bowling Lane , Norton , Malton , YO17 8EG
**Bankers :** Santander Bank
**Independent Examiner :** Barrie Tuck Independent Charity Examiner , Marchwood , Back Lane South , Middleton , Pickering , YO18 8NU.
**page 1**
**Reference and Administration details (continued)**
## **Names of the directors (trustees) who manage the charity**
**Trustee Name Office (if any) Dates acted if not for whole period** Danielle Wilford Chair Sarah Borthwick Treasurer Victoria Lamb Secretary Heather McIvor
There were no changes during the year.
**Structure, governance and management**
## **Description of the charity's trusts**
**Governing Document:** Its Memorandum and Articles of Association form its governing document. **How the charity is constituted**
The charity is a company limited by guarantee, incorporated under the Companies Act 2006 on 4th August 2009 (company number 6979468) and obtained charitable status on 27th August 2009 (registered charity number 1131400).
## **Additional governance issues**
The Trustees detailed above constitute Directors of the company for the purpose of the Companies Act 2006. None of the Trustees held an interest in the charity during the year.
The board of Trustees shall not be less than five, but is not subject to any maximum number, and meets monthly to administer the charity.
## **Public Benefit**
The provision of day nursery and pre-school playgroup activities for local children is a great benefit to both local children and their parents. Furthermore, the educational benefits are apparent to the local schools and the general community.
## **Risk Management**
The organisation has policies and procedures in place to reduce the risks to the charity, it's staff and members (in terms of safeguarding , fraud, error and claims) to an acceptable operating level.
**page 2**
## **Objectives and activities**
## **Summary of the objectives of the charity set out in its governing document**
To pursue any charitable purpose for the benefit of playgroup child care and the day nursery of pre-school children in the Norton / Malton area.
## **Achievements and performance**
## **Summary of the main achievements of the charity during 2021.**
Staff training has taken place this year to give the Pre-School the accreditation of Communication Friendly Setting.
Fundraising for Sensory Equipment for the setting has raised a total of £1,000.
Due to Covid restrictions there were not many changes within the Pre-school in 2021 and also no changes in Trustees during the year.
## **Financial Review**
## **Reserves Policy**
The Trustees are very much aware of the need to develop a strong financial position for the charity. An objective has been set of building adequate reserves over time to cover six months forward operating costs. The Trustees are satisfied that the future programme of funding will keep the level of reserves in accordance with this objective.
## **Further financial review details**
The surplus this year was £6,522 after allowing for accrued expenses owing at the year end. The Balance Sheet Reserves of the charity company now stand at £60,030 but only £20,030 is freely available unrestricted funds. The cash available at the bank amounted to £61,194 and this is deemed adequate to cover both 6 months operating expenses and the Designated Reserve expenses.
**page 3**
## **Trustee Responsibilities in relation to Financial Statements**
Company law requires Brooklyn Pre-School Playgroup Ltd to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the surplus and deficit of the company for the year. In preparing those financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- State whether the policies adopted are in accordance with the appropriate SORP on Accounting for material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue on that basis.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company, including taking reasonable steps for the prevention and detection of fraud and other irregularities, as well as exercising proper financial controls.
Members of the Board of Trustees, who are Directors for the purpose of company law, and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 2.
## **Disclosure of information**
In accordance with company law, as the company's Directors, each of the Board of Trustees certify that so far as they are aware:
- There is no relevant information of which the Charity's Independent Examiner is unaware; - As Directors of the company, they have taken the necessary steps to be aware of the information, which would be relevant for independent examination purposes and have communicated them to the Independent Examiner.
## **Exemptions**
The Trustees have taken advantage of the exemption available to small companies, including the audit exemption (as detailed on the balance sheet)
## **Declaration**
## **The Trustees declare that they have approved the above Trustees' report .**
## **Signed on behalf of the charity's Trustee / Directors .**
**Signature Heather McIvor Full Name** Heather McIvor **Position** Trustee / Director **Date** _**15th July 2022**_
**page 4**
## **BROOKLYN PRE-SCHOOL PLAYGROUP LIMITED**
## **(Charity Number: 1131400)**
## **(Registered Company Number: 6979468)**
## **Statement of Financial Activities for the period ended: 31st December 2021**
## **Incorporating Income and Expenditure Accounts**
|**Incoming Resources(Note 3)**
**Incoming resources from generated funds**
Voluntary Income
Generated funds from Activities
Investment Income
**Other incoming resources**
**Total Incoming Resources**
**Resources Expended(Notes 4-5)**
**Charitable activities**
**Governance costs**
**Total Resources Expended**
**Net incoming/(outgoing) resources**
**before transfers**
**Transfers between Funds**
**Net Income/(Expenditure) for the year**
**Total funds b/f January 2021 £**
**Total funds c/f December 2021 £**|**Unrestricted**
**Designated**
**Total**
Unrestricted
Designated
Total
**Funds**
**Funds**
**2021**
Funds
Funds
2020
**£**
**£**
**£**
£
£
£
1,040
-
1,040
878
-
878
152,090
-
152,090
159,313
-
159,313
-
-
-
9
-
9
-
-
-
-
-
-
YEAR TO DEC 2020
**YEAR TO DEC 2021**|
|---|---|
||**153,130**
**-**
**153,130**
160,200
-
160,200|
||146,293
-
146,293
139,673
-
139,673
315
-
315
315
-
315|
||**146,608**
**-**
**146,608**
139,988
-
139,988|
|||
||**6,522**
**-**
**6,522**
20,212
-
20,212|
||(10,000)
10,000
-
(5,000)
5,000
-|
||**(3,478)**
**10,000**
**6,522**
15,212
5,000
20,212|
||23,508
30,000
53,508
8,296
25,000
33,296|
||**20,030**
**40,000**
**60,030**
23,508
30,000
53,508|
**page 5**
## **BROOKLYN PRE-SCHOOL PLAYGROUP LIMITED**
## **(Charity Number: 1131400)**
**(Registered Company Number: 6979468)**
|**Balance Sheet as at:**
**Fixed Assets**
**Tangible assets**
**(Note 6)**
**Current Assets**
**Debtors & Prepayments**
**(Note 7)**
**Cash at bank and in hand**
**Creditors:amounts falling due**
**within one year**
**(Note 8)**
**£**
**Funds of the Charity**
**(Note 9)**
**Unrestricted Funds**
**Designated Funds**
**£**
**Net Current Assets/(Liabilities)**
**31st December 2021**
**Net Assets**
**Total Funds Carried Forward**
**Total Fixed Assets**
**Total Current Assets**|**2021**
**£**
-
**-**
-
61,194
61,194
1,164
60,030
**60,030**
20,030
40,000
**60,030**|**2020**
**£**
-|
|---|---|---|
|||**-**|
|||-
54,458|
|||54,458|
|||950|
|||53,508|
||||
|||53,508|
|||23,508
30,000|
|||53,508|
For the year ending 31st Dec 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors (trustees) acknowledge their responsibilities for:
i) ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and
ii) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit and loss 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 company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the latest SORP ( Financial Reporting Standard 102 ).
The financial statements were approved by the trustees on the 15th July 2022 and signed on their behalf by:
**H McIvor ………………………………………………..** Heather McIvor Dated **15 - 07 -22**
Trustee / Director
**page 6**
## **BROOKLYN PRE-SCHOOL PLAYGROUP LIMITED**
**( A Company Charity Limited by Guarantee )**
## **Notes to the accounts for the period ended:**
## **31st December 2021.**
## **1 Basis of preparation**
## **1.1 Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard FRS102. Also in compliance with the Charities Act 2011 and the Companies Act 2006.
## **1.2 Change of basis of accounting**
There has been no change to the accounting policies since last year.
## **2 Accounting policies**
## **Incoming Resources**
## **Recognition of incoming resources**
These are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Expenditure and Liabilities**
## **Resources expended**
Please see analysis of Resources expended shown below on note 4. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to to pay out resources.
## **Governance costs**
Governance costs include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## **Assets**
## **Tangible fixed assets for use by the charity**
These are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt, less depreciation. Depreciation is provided at rates to write off the costs less estimated residual value of each asset over its expected useful life.
## **Taxation**
The company is a registered charity and is exempt from corporation tax on its charitable activities.
**page 7**
## **3 Analysis of Incoming Resources**
|**Unrestricted**
**Funds**
**£**
Fundraising
1,040
1,040
Bank Interest
-
-
Grant Income
771
Other Income
118
Fee Income
151,201
152,090
153,130
**4 Analysis of Resources expended**
**Unrestricted**
**Funds**
**£**
Payroll Costs
107,852
Fundraising Costs
58
Rent
7,500
Insurances & Licences
1,028
Craft Consumables
1,237
Equipment
1,885
Admin - Phone, Stationery etc.
2,769
Refreshment Snacks
808
Clothing
143
Bank Charges
647
Other Costs
7,692
Training
2,967
Bookkeeping , DBS & Payroll
1,621
Business Fees
48
Electricity / Water
4,267
Site Improvements
2,331
Covid Grant Vouchers
3,440
146,293
Independent Examination
315
315
**146,608**
**Total Resources Expended**
**Voluntary Income**
**Incoming resources from**
**Investment income**
**Governance costs**
**Charitable activities**
**Total Incoming Resources**|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
**-**
**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**YEAR TO**|**YEAR TO**|**Total**
**2021**
**£**
1,040
**1,040**
-
**-**
771
118
151,201
**152,090**
**153,130**
**Total**
**2021**
**£**
107,852
58
7,500
1,028
1,237
1,885
2,769
808
143
647
7,692
2,967
1,621
48
4,267
2,331
3,440
146,293
315
315
**146,608**
**DEC 2021**|Unrestricted
Funds
**£**
878
878
9
9
18,629
426
140,258
159,313
160,200
Unrestricted
Funds
£
99,760
42
10,000
1,098
1,549
5,506
2,515
317
-
464
7,576
2,967
1,683
-
3,036
3,160
-
139,673
315
315
**139,988**|Restricted
Total
Funds
2020
**£**
**£**
-
878
-
878
-
9
-
9
-
18,629
-
426
-
140,258
-
159,313
**-**
160,200
Restricted
Total
Funds
2020
£
£
-
99,760
-
42
-
10,000
-
1,098
-
1,549
-
5,506
-
2,515
-
317
-
-
-
464
-
7,576
-
2,967
-
1,683
-
-
-
3,036
-
3,160
-
-
-
139,673
-
315
-
315
**-**
139,988
YEAR TO DEC 2020|Restricted
Total
Funds
2020
**£**
**£**
-
878
-
878
-
9
-
9
-
18,629
-
426
-
140,258
-
159,313
**-**
160,200
Restricted
Total
Funds
2020
£
£
-
99,760
-
42
-
10,000
-
1,098
-
1,549
-
5,506
-
2,515
-
317
-
-
-
464
-
7,576
-
2,967
-
1,683
-
-
-
3,036
-
3,160
-
-
-
139,673
-
315
-
315
**-**
139,988
YEAR TO DEC 2020|
|---|---|---|---|---|---|---|
|||||||878|
|||||||9|
|||||||9|
|||||||18,629
426
140,258|
|||||||159,313|
||||||||
|||||||160,200|
|||||||Total
2020
£
99,760
42
10,000
1,098
1,549
5,506
2,515
317
-
464
7,576
2,967
1,683
-
3,036
3,160
-|
|||||||139,673|
|||||||315|
|||||||315|
||||||||
|||||||139,988|
**page 8**
## **5 Expenses & Fees**
No trustees received a remuneration for services rendered during the year, nor were any trustee's out of pocket expenses reimbursed.
|**5.1 Fees for examination or audit of the accounts**
Independent Examiner's fees for reporting on the accounts|**2021**
**£**
**315**|2020
£|
|---|---|---|
|||315|
## **6 Tangible fixed assets**
No Fixed Assets are recorded.
## **7 Debtors and prepayments**
|**Analysis of debtors**
Prepayments
**Total**
**8 Creditors and accruals**
**8.1 Analysis of creditors**
Trade creditors
Other creditors
**Total**|**2021**
**£**
-
**-**
**2021**
**£**
849
315
**1,164**
**Amounts**
**falling due**
**within one**
**Amounts**
**falling due**
**within one**|2020
£
-
falling due
within one
year|
|---|---|---|
|||-|
|||2020
£
635
315
falling due
within one
year|
|||950|
**page 9**
## **9 Unrestricted , Restricted income & Designated funds:**
## **9.1 Unrestricted Funds 2021**
|**9.2 Designated Funds 2021**
**Fund Name**
**General Fund**
**Restricted Fund**
None|**Balance**
**B/F from 2020**
**23,508**
**Balance**
**B/F from 2020**
30,000
**30,000**|**Incoming**
**Resources**
**153,130**
**Incoming**
**Resources**
-
**-**|**Outgoing**
**Resources**
**146,608**
**Outgoing**
**Resources**
-
**-**|**Transfers**
**(10,000)**
**Transfers**
10,000
*
**10,000**|**Balance**
**C/F 2021**|
|---|---|---|---|---|---|
||||||**20,030**|
||||||**Balance**
**C/F 2021**
40,000|
||||||**40,000**|
* The trustees have increased some designated funds that are required for the following, to make sure it still has sufficient funding for emergency shortfalls and any future possible closure costs should they ever become necessary.
## **10 Net Assets between Funds**
|**11 Particulars of Employees**
**11.1 Remuneration and benefits**
Gross Wages and Salaries
Employer's national Insurance
Pension costs
Number of Staff -
**12 Contingent liabilities**
**13 Cash Flow**
Net Cash generated from operations
Change in Debtors / Creditors
Net Inflow / (Outflow) of cash
Cash Position at beginning of year
Closing Cash Balance
Current Liabilities
Current Assets
None
**Fund balances at 31st December 2021**|**Unrestricted**
**Funds**
**£**
21,194
(1,164)
**20,030**
**2021**
106,398
-
1,454
------------
107,852
11
**2021**
6,522
214
--------------
6,736
54,458
**£61,194**
========|**Designated**
**Funds**
**£**
40,000
-
**40,000**
**2020**
98,576
-
1,184
------------
99,760
11
**2020**
20,212
(517)
-----------
19,695
34,763
£54,458
=======|**Total**
Total
**Funds 2021**
Funds 2020
**£**
£
61,194
54,458
(1,164)
(950)
**60,030**
53,508|**Total**
Total
**Funds 2021**
Funds 2020
**£**
£
61,194
54,458
(1,164)
(950)
**60,030**
53,508|
|---|---|---|---|---|
|||||53,508|
||||||
**page 10**
**BROOKLYN PRE-SCHOOL PLAYGROUP LIMITED A COMPANY LIMITED BY GUARANTEE**
## **Independent Examiners Report to the Directors / Trustees for the period ended 31st December 2021.**
I report on the accounts for Brooklyn Pre-School Playgroup Limited for the period ended 31st December 2021 as set out on pages 5 to 10.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the 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 law and is eligible
- examine the accounts under section 145 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), and
- to state whether particular matters have come to my attention.
## **Basis of 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In 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 records, 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.
## **Barrie Tuck**
Date: **19th July 2022**
Barrie Tuck Independent Charity Examiner , Marchwood , Back Lane South , Middleton , Pickering , YO18 8NU.
page 11