Company registernd number 5493614 Charlty reglstered number 1131512 Greenhills Pre-school Unaudited Financial statements For the year ended 31 August 2021
Greenhills Prn-s¢hool Unaudited Flnancial statements Contents Page TTuslees, Director, officers and advlsers Directorfs and Trustees, ReFrt)rt Independent Examine¢s report Statement of FinancAal Activths {inLX)fForating the Income and Expenditure Account) Balance sheet Statement of Cash Flo Notes to the financ1 statements 8-11 Detsils of Acts'vrties 12-13
Greenhllls Pre-school Dlrector'8 and Trustees. Report Trustoes, Director. officers and advisers Dlroctor and Trusloes O. Boolh Director and Trustee J. Martin Chair and Trustee S. Watson VKe Chair and Trustee H ghark4an Twstèe H. O'connof Trustee S. Bennett Tnjstee 31-Aug-21 O. Booth is a paid employe8 trustee who 18 responsible for the d8y-to4ay runnlng of the charty pre4chts. Arxount•nts Ogden Tcwnsend Limrt 24-26 Jordan9ats Macclesfield Gheshire SK10 1EW Indopondont Examlnor J G Evans J G Evan? Limrted 26 8r¢j0kda Road 8ramhall Stockport SK7 2NW B•nk•r• Royal Bank of S¢oUand 56 Che$lergate M8cclesfield Cheshlre SK116BA Reglstered offlce and Prfnclpal Place of Buslness The Madborough County Primary School Tytheringlon Drive Matc$field Cheshire SK10 2HJ Gornpany number 5493614 Roolstgrnd Chgrlty numbor 1131512
Greenhllls Pre-school Directorfs and Trustees. Report The Trustees present the Directorfs and Trustees. Report and the finanryal State1TlS of the company for the year ended 31 August 2021. In preparing these financial slatemeiits the trusle&s have coMpld wth the duty in SOn 4 of the 2011 Charities Act to have ¢Jue regaro to gUIdan publlshed by the Chanty Commin, including public benefit gubJanGe. Prlnclpal actfvlty and obJwbv• The principal &tivity of the chanty is to provide activit, experiences and equipment that will satisfy and stsmulate ehihlren's intslbctU81 needs and to help wth the first steps towards tha National Curriculum. The obieth'ves of Ihe charity are to prcNlde a safe. caring and st'mulab'ng environment in vthich hildren can devek>p educalionalty and socialty. In Setting the obJ"éctiv8s and planning our activities the Tru8lee8 have given carefvl considerakn.on to the Ghanty Comm18sion's general guidanGe on public benefit and. In partieular, to its supplementary public bènèfft guidancé on advarting educatr'on and on fee charging. All children are wekome to attènd and bUrnar are availablè to ensure that even tho¥e families unable to afford the fees are able io in¢luded. Th¥e a funded tnps for the chikIn as as a day-twlay environment created to maxirnise baming in all areas. structurn, govornanc? •nd m•n•g•m•nt The charity is an indgpendénl charity registered under The Charits'es Act 2011 and irttirporated under The compan Act 2006. The ¢harty 0rateS under its Memorandum and Artlcle8 of h330ciation arKI has absorbed the Pre-school Le8ming al1pn Gorsslitution wthin these. The Charity is governed by a commrttee who are resp)nsible for the appointsnent of Trustees and for setting remuneration of the company officials. Trustees are recruited by invilatson from members of tha Commrttee and Directors are appointed at the Annu91 Gongr91 Mgoting. Achlevements and perfomiance During thè yéar the charty providèd qualty education to pre-8chool children from the age of thr86, of whlGh all four year oKls have, slnce, progre¥8e(I to fUll-me e¢JUGa0n. Flnanclal Revlew Th8 charty recognisas that il has a commtbnant lo provd8 3rOpriat& prèmis8s in which to conduct its activ¢$ and, so as to ensure that thi$ commitrnent can be met in the future, it has a policy of building a reserve lch has been eannarked for the refurbishment or replacement of the building, and to cover the contracted titutn of the land on which the charitys building rests al such time as the chanty should cease its operatM)ns. This reSee currently stands at £8,117 {2020 £8,114) Tn8 TrustBes algo Lxjnsirjor It pnjoent 601 funas 10 cy)vor Tne ovenwgl rnounaancy 5[$ In the event of Ihe school closin9 and have therefore adopted a policy of building a reseNe for this purpose. This r8ser¥e has Maintain at a level ests'mated lo cover three months of salaries. It curronlty stands at £22.000 {2020- 2.0(KI). These designated reserves are represenied by Ish held on a separate deposit account opened speGifiGalty for the PUTpJse. The remaining reserves are hekl to ensure that the charity can continue to achieve rts objectives in the fiJture, and to protect the chanty from fvture fluctuabons in the level of inc#)me.
GenhIl1$ Pre-school Directorfs and Trustoos. Report Tru8te•s' respon8lblllll•s Company Law requires the trustees to prepare the Directors and Trustees. Rewrt and the financAI statements in ac(xJrdance with applicable law and regulath)ns and in accordance wrth Uni Kingdom Generally AGGepled Accounting Prathce IUK GAAP). Company law prevents the tnjstees from approving the financial statements unless they are satisfied that they give 8 true and fair of the 8tste of affai(s of th6 company and of the Surplus or deficrt lor that period. In preparing those finandal statements, Ihe trusths are r8quired to.. - select Suitab accoLtnting policies arkj then appty thgm conWstentl, - make judgéments and esb"mates that reasonable and pwdent", - stste whether applicable accounting standards have been followed, Subject to any material departures disclosed and explained in the financial statements., and - prepa the financial statsments on the going concem basis unS il is inappropfiats to esume that the company will conbnu8 in busine&8. The trustees are reSp)nsib for keew'ng adequate x¢ounting rec4)rds that are sufficient to show and expkin the Gompany's transactions and di106e, vthh reasonable accuracy. ai any time. the flnancial positron of the company and that enab them to 8nsur8 that thè financial s13tam8nts eomply wrth the Companies Act. They are a130 responsible for gafeguarding the assets of the Gompany and hence for tsking reasonable steps ft)r the prevention and deteetton of fraud and other irregulan15, and, where appropriate. are responslbkg for the maintenance and Integrity of thé eorporate and financial infomiatson included on the ¢ompanl8 WesIte It 18 imp)rtant to bear in mind that legislalKJn in the UnRed Klngdom governing the preparatkjn and disgamination of financial statements may dlffèr Small company •p•cl*l prtsvhlo The above report has been prepared in accordan wlth the special provisions relating lo Compan subject to thé small compkn6 regime Part 15 of the Companie8 Act 2008. This rewrt a5 approved by the tx)ard on Trustee
Greenhills Pre-school Ind•pend•nt ?xamlngrf$ report to the trustees of Greenhllls Pr&sclKM)I I rert on the financial statements of the company for the year ended 31 August 2021. Roswctlve responslbllltles of trustees and examlner The Trustees (who are a150 the directors of the chanty for the purposes of company law) are responsible for the preparation of the financial statements. The trustees wnsider that an au¢Jrt is not required for this year undor soetion 14£ of lh• Chari&88 Aet 2011 {th• 2011 Ad) and Ihat an Indop•nd•nt xarni00tion 18 required. Having 3atisfied myself that the charity is not subJ.t to audit under company law and 15 eligible for independent exarninatn, it is my reswnsibility to.. examine thg flnancial statements under sceln 145 of the 2011 Act., to follow the procedures laid down in the general directsons gtven by the chariti.es Commission under sectson 14515}Ib) of the 2011 ACL and to state whether paiticular matters have come to my attentb)n. Ba618 of IndepeThlent examln•¢s r•port My examination was carried out in accordance wth the general directions given by the Charity CommissDn. An examination inGludes a revtew of the accounbng records kept by the ¢harity and a cL)mparison of the financial $tstements presented with those records. It also Includes considerab.on of any unusual items or disclosures In the financial ststements, and seeking explanatsons from you as truste8s conc8ming any such matters. The procedures undertaken do not provide all the ewdence that VId be required in an audit and consequently no opinlon 18 given as io whether the IlnaTrGkl statements present a Irue and Talr vlew. and the r8POrt Is Ilmlted to those matte[5 Set out in the slatem8nl beb)w. Indopgndont examln•rf8 8tat•m•nt In connection with my exarnlnatn, no matter hu ¢om• to my attontlon whth give$ me reasonable cause to belleve that In any malerial r8sF*ct the wuirements. to k8ep accounting records in accordance vthh géthon 386 of th8 compan Aet 2006., and to keep 8¢counting records in accordance with sectK>n 398 of the Compani&s A¢t 2006 other than any requ1ment 10 give a true and lair view., an¢ lo prepare the financial statements In accordance wlth the methods and prlnclple8 8at out in thè Charities SORP IFRS 102), have not been met., nor have any matters to my attention which. in my opinion, Shou be drawn to tha Trustees, attentlon In order to enable a proFer underslanding of the fin8nrJal statements to be reached 26 8rcrtJkdalo Rogd Bramhall Stc(kport SK7 2NW J G Ev8n8 J G Evans Limrted Dated IC)Iia |ao21
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Greenhill¥ Pre-xhool Balance Sheet as at 31 August 2021 Company number: 5493614 Charity number: 1131S12 2021 2020 Flx•d aswts Tangle assets 3.833 4,833 3,833 4,833 Curront a880ts Debtors Designated investments (bank deposit accounti Cash at bank and in hand 9.211 30,117 44,969 30,114 28,241 Credltorn: amounts falllng duo wlthin one yoar 15,319 1.536 Not curront 59,965 88,030 Totsl a800ts eurront 83,798 70,863 Th• fund of thg ¢harlty Unroslrlctod funds: D6si9nated funds General fund Total lund• 30,117 33,881 30,114 40.749 Th• truIt¢ •re •otisfied that th• company i• entiV¢d lo exefflption from undor Sectlon 477 of th Companlg$ 20Cfj and that mwnbfjr or havo rWU1•(l on rt Pufsuanl lo 476 ofthal Act. The dlrector Injsteos gd(nNledg8 th•'r 8)11rt for en&ing thAI tr+& c>)mpany ke•ps proper •CUnting re¢ord$ whth ¢LYnpty wlh secb.on 388 of the Cofflpanie5 Ad 20". tor preparing finarKial Statèrnents whth gNe a true and f8ir viv44 01 the ststs of affairs of the ¢))mp8ny a8 Ot the end ol the fina181 ye8r and of itg proffit or loss for Ihe finarK• year in acGydarKe vrith tho f¢guiromgnts of Section 393 of tho Companies Act 2008, and whith olheryI6e ctlnpty 7•thh the requirents ofthi8 h4 relating lo a{U13, 30 fai as applicable to the cxjmpany O Qooth Director Approv&J by the board on
Greenhllls Pre•school Statement of cash flows for the yoar ended 31 August 2021 2021 2020 Cash flow from o ratin Profiylloss) (7,(5} 3,098 Adiu$tments for.. Depr8ciakn) 1,000 1.000 {6,C651 4.098 Movements in working capltal Ilncreaselldecrease in debtors Dec?11nCr8a8e> in creditors N•t ca•h g•norated fromllused In) oper•tlng actlvlll 9,013 13,783 {8,6951 11 1801 m investin activities Ilncrease}IreduclKJn in deSnated bank balances Nat ¢a•h us•d in Inv••tlng activitie• (3) 146). 46 Nat in¢8$elldecrea8eI in ¢a$h and cash equr¥alents 16,728 {5,8231 Ca8h and cash èqulv0nts at thé bgginning of thè yoar 28.241 Ca•h and Gash equlvalenl8 at thè énd of the y•ar
Greenhills Pre-school Notes to the Accounts for the year ended 31 August 2021 l Accounllng poliei The financBI ststements have been prepared In a(xordanG8 Wtth"FRS10Z', Yhe ChatIeS SORP {FRS102).' and the compan Aet 20( Company st8tus The company is a public b8nefft entsty, incorporat8d in England and Wales and is limited by guarantee. The liability in respect of the guarantee. as set out in the Memorandum of Association. is limit8d lo £1 por member. Thore are eight members. C•pftallsatlon and deprKlatlon of tanglble flxod assots ass•ts aro onty ¢aprtalised rf over £500 in valué at the tim8 of acqui8it1'0n. Freehold buildings Equipment 5% on Cost 25% on c08t LSIng andhlr• pur¢h•u commltm•nts R•ntsls paid under operating leases are charged to inc4)me as thoy fall due. 2 Income and expendlture rncognltlon Income The Incom8 Is attrlbutable to the one prlnclpal activlty of the ¢*anty Incomé 1$ recognised whon 811 of the lollowing cntena have been meL' The company 1$ enb.tled to the inwme, it is probable that the inojme wlll b8 r8N¥8d. and the monetary vath of the IrMe can be rellabty me8sur8d Grants are receNed from the LoGal Authority in reSpcl of the number of Ghildren on Ihe roll. Any unspent balanees on grants are carnod forward on the appropnate fijnd for usè in future periods. Where the incorng 4$ dependent on specfflc perfomiance the grant will be deferred until the crileNa above have been delemined. Where the aVe criteria have met. but the grant is In respèct of fvturt peritrJ8, then the income is rocognisfjd ond tre8tad os restri¢t•d or designated as appropriate. Expendlturn Expenditure is recognisad. on an ac¢ruah basis, in the year in whth the activty, givin9 dse to the liability, OGGurs.
Greenhills Pre-school Notes to the Accounts for the year ended 31 August 2021 3 Not Incomel(•xpendtturg) ft)r thg year 2021 2020 This is stsbj after charglng.. Directors remuneration Social s8curity costs Payroll costs (excluding directors MUneratIOn> Pension costs Trdining costs Totsl staff costs Staff agéncy and recruitment costs Doprg¢ialion of owned fixed assets Independent examiners fee 19,704 19,403 221 42,989 146 42,509 133 82,349 83,058 120 1,000 200 1,000 150 No. No. Slaff receiving remuneration In excess of £60,000. Average number of employees Averaga numbor of full-time staff Average numbor of part-tlme staff On8 trustse, Mrs. 0. 8oolh, r8C8IV88 remuneralon as an employe8 In r88pect of the provision of teachlng s8rvlc8s prtsvided to the charity. The remuner8llon 18 detsiled above. Safe9uards hav8 been adopted, In a¢¢ordance wllh the 2011 Charities Act. lo ensure that no remuneration is paid In r88pecl of work carried out as a Iru$teo, nor is this trustee Involved in the setting of the remuneratlon for thls role. No tru8tag8 claimed 8xpan888 durlng the year. 4 Taxatlon A8 a charlty the company18 exempt from Gorporatlon Tax,
Greenhills Pre-school Noi8s to the Accounts for the year onded 31 August 2021 6 Tangible fixed assets Bulldlngs Equlpm?nt Total Cost At1 September 2020 At 31 August 2021 28.957 28.957 2.783 2.783 31.740 31.740 D•pr•clatlon Al 1 September 2020 Charge for the year At 31 August 2021 24,124 1.000 25,124 2.783 20,907 1.000 27,907 2,783 N•t book valu• At 31 August 2020 4.833 4,833 At 31 August 2021 3.833 3,833 6 Dobtorn 2021 2020 Prepayments Accrued income 198 9,211 9,211 198 7 Crgdltorn: 4mounl• falllng due wlthln on¢ yur 2021 2020 AcGrualJ and deforred income Othèr taxes Other Greditors 14,884 337 1,498 40 10
Greenhlll8 Pre4¢hool Notes to the Accounts for Ihe year ended 31 August 2021 8 Unro8trlct•d doslynat•d fund• Buildings R•dundancy Ro8•ThT• Reserve At 1 Septemter 2020 Transfer Itovtrom oeneral reserve At 31 August 2021 8,114 22,000 22,000 9 unr•strIct g•n•rnl funds 2021 2020 At 1 September 2020 IDefi¢illlsurplus for the year Transfer Itollfrom ¢)ther funds At 31 August 2021 40.74g 17,0651 131 33.681 37,697 3,098 146) The general ro$erve$ arg unrestricted and have not been Speaficalty alk¢ated. They exist to provide the chanty with financial protection for its OFerab"ons in Ihe event of Indement e(xJnomic condition$ The Trustses have not deteThined a speCrf general reserves l1¢y, bul review thé reserves of the charity on a regular basis. 10 Oporntlng commlthi•nts 2021 2020 The totsl luture mlnlmum lease paYnts under nonnlIable operatbng a$a3 are payable as folltm.. within to five years 853 1,458 853 11 Golng conc•m Tho Charity has bèen ablè to continue to magt its objectives despito thè challenges faced as g result of COVID 19, th¥refore there are no material uncerialnties about the chaflty's ablllty lo Gonts'nue a3 a going GonGem. 11
Greenhills Pre-school Details of activities for thè yaar éndéd 31 August 2021 2021 2020 Income from: donation8 and18gaci88 Grants 73,671 73,671 gonoratlng lunds Fairs. raffles and events 1.173 1.173 Inv•stmonts Interest on bank deFQSrt account charltable acllvltl88 Fees Charges for trtps and outfin98 16.226 8.647 15,281 8,647 Incomlng ro8ourco• Job Retenti)n Scheme Grants 2,642 Expendlture on: gonoratlng lund• Oth•r 17 17 charltabl• actlvltle Cleaning DepreGiation.' Buihling8 Directorfs remunerabon Em0ye¥ National In¥urancg Equipment hirg Inspection$ Insuran Light and he8t Penalties & fine$ Pensions Rofr8shm8nt8 Repalr3 {buildlngs} Répairs and rénéwals (èquipmènt) Staff trainin9 and welfare stationery and postage Subscriptions Sundries Teaehing and play matÈriaL4 Telephone Tomps & rocruitmont Trips and outin9S Wage5 and 3alane3 Water and general rat06 1.183 1,000 19,704 1.714 1.000 19,403 221 805 333 267 410 200 267 703 133 329 390 146 299 450 21 973 702 516 691 120 42.509 448 42.989 147 81.553 12
Greenhi115 Pre-school Details of activities for tho yoar endèd 31 August 2021 2021 020 other Accountancy Indepen(lent examiners fees Companies House feos 3,774 150 13 1,326 200 3,937 1,539 13