The 2019-2020 year was extremely challenging, particularly in the second half of the year due to the Covid-19 pandemic.
One of the key developments during this year has been the security of the Smart Kids Childcare building, which was greatly increased by the installation of a full alarm system which is also monitored and linked to the Police, should the alarm be raised. The staff room and office were further protected with the installation of digital, card-only access.
The kitchen door which was previously fully glazed, was replaced with a more secure door with less glass to prevent intruders entering the building. These additions compliment the installation of CCTV throughout the building last year. The setting also purchased a new secure cabinet to safely store children’s sensitive data.
Throughout the year, all the ceiling lighting within the building was replaced and upgraded from old fluorescent luminaires to low energy, LED surface luminaires which will reduce energy costs and have a greater longevity.
During this year, Smart Kids Childcare maintained its strict standards by retaining its five-star Food Hygiene rating from Preston City Council’s Environmental Health department.
In October 2019, Smart Kids Childcare celebrated Harvest Festival with a food collection in association with the local church. A very generous donation was collected and provided to the Salvation Army.
At the start of March 2020, to celebrate Shrove Tuesday, a professional restaurant chef was invited into the nursery. This was a parent of a child who attends the nursery, who joined the Pre-School to teach them how to cook a tasty pancake.
In March 2020, all members of the teaching staff attended the North West Regional Open Meeting of ‘Ofsted Big Conversation’ at Aintree Racecourse in Liverpool. This brings together representatives of early years childcare providers and Ofsted. The event provides a communication forum where providers can collectively bring shared areas of concern or common themes they seek further clarification on, to a representative from Ofsted. It also provides Ofsted an opportunity to give updates on changes and direction of travel.
Having reached the accredited status of being a ‘Sun Safe’ setting last year, Smart Kids Childcare completed its annual renewal programme alongside children in order to develop their knowledge further.
As with all businesses, the Covid-19 pandemic forced the closure of the nursery in March 2020, before only re-opening to the children of Key Workers in line with government guidance in June 2020.
Up until the government-enforced lockdown in March 2021, Smart Kids Childcare continued to offer extra-curricular activities including swimming.
During the period of closure due to lockdown, Smart Kids Childcare kept in touch with parents and children, with weekly newsletters sent featuring many fun and exciting activities to support children’s learning at home. These have ensured that children’s interests were followed and links within the local community were maintained. Parents were also able to share information with the nursery on their child’s learning, development and interests. Whilst the building was closed due to government full lockdown, an extensive re-painting of the interior corridor walls and children’s toilets took place.
Despite the Covid-19 pandemic seriously affecting the childcare industry, Smart Kids Childcare retained all members of staff during the government-enforced lockdown, taking advantage of the government’s furlough scheme.
During the 2019-2020 year, Smart Kids Childcare was awarded a total of £10,000.00 in funding by Preston City Council’s Local Discretionary Grant Fund, to help support the charity during the Covid-19 pandemic.
The nursery re-opened fully when permitted to do so by local and national government in August 2020.
REGISTERED COMPANY NUMBER: 06873377 (England and Wales) REGISTERED CHARITY NUMBER: 1131945
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
SMART KIDS CHILDCARE
(A company Limited by Guarantee)
FOSTER & CO LTD CHARTERED ACCOUNTANTS PRESTON
SMART KIDS CHILDCARE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner’s Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 to 5 |
| Notes to the Financial Statements | 6 to 14 |
| Detailed Statement of Financial Activities | 15 to 16 |
SMART KIDS CHILDCARE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of 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) (effective 1 January 2015).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is controlled by its government document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies House Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company Number 06873377 (England and Wales)
Registered Office Bhailok Square Fulwood Preston Lancashire PR2 8DY
Trustees
Mr R J Hayes Business & Communications Manager Mrs L Hayes Nursery Manager Mrs S Valli Community Support Worker
Independent Examiner Foster & Co Limited Unit 16 Eastway Business Village Olivers Place Fulwood Preston Lancashire PR2 9WT
Approved by order of the board of trustees on 25 November 2020 and signed on its behalf by:-
…………………………………… Mrs S Valli – Trustee
Page 1
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SMART KIDS CHILDCARE
Independent examiner’s report to the trustees of Smart Kids Childcare (‘the Company’) I report to the charity trustees of my examination of the accounts of the Company for the year ended 31 August 2020.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of the ICAEW which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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)]
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 accounts to be reached.
Miss JK Foster ACA Foster & Co Limited Unit 16 Eastway Business Village Olivers Place Fulwood, Preston Lancashire PR2 9WT
25 November 2020
Page 2
SMART KIDS CHILDCARE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
| INCOME AND ENDOWMENTS FROM Donations and legacies Investment income Total EXPENDITURE ON Raising funds Charitable Activities Expenses Total NET INCOME/EXPENDITURE RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2020 Unrestricted Fund Notes £ 2 433,490 3 - _ 433,490 _ 4 303,323 5 62,003 _ 365,326 _ 68,164 450,033 __ 518,197 |
2019 Total Fund £ 371,385 7 _ 371,392 _ 323,570 54,622 _ 378,192 __ (6,800) 456,833 _ 450,033 |
|---|---|---|
The notes form part of these financial statements
Page 3
SMART KIDS CHILDCARE
BALANCE SHEET AS AT 31 AUGUST 2020
| FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank CREDITORS Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT |
2020 Unrestricted Notes Fund £ 11 105,151 12 16,031 514,376 _ 530,407 13 (113,905) _ 416,502 _ 521,653 14 (3,456) _ 518,197 _ 16 518,197 _ 518,197 |
2019 Total Funds £ 124,184 7,506 436,330 _ 443,836 (88,527) _ 355,309 _ 479,493 (29,460) _ 450,033 _ 450,033 _ 450,033 |
|---|---|---|
| LIABILITIES CREDITORS Amounts falling due after more than one year NET ASSETS FUNDS Unrestricted funds TOTAL FUNDS |
The notes form part of these financial statements
Page 4
SMART KIDS CHILDCARE
BALANCE SHEET – CONTINUED AT 31 AUGUST 2020
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2020 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 Section 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.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.
The financial statements were approved by the Board of Trustees on 25 November 2020 and were signed on its behalf by:
…………………………….
Mrs L Hayes - Trustee
…………………………….
Mrs S Valli – Trustee
…………………………… Mr R J Hayes - Trustee
The notes form part of these financial statements
Page 5
SMART KIDS CHILDCARE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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) (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’:
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed 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 - 10% on reducing balance Plant and machinery - at variable rates on reducing balance Fixtures and fittings - 25% on cost Motor vehicles - 25% on cost Computer Equipment - 50% on reducing balance
Page 6
SMART KIDS CHILDCARE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements - continued
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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2.
----- Start of picture text -----
DONATIONS AND LEGACIES 2020 2019
£ £
Fees received 267,231 305,048
Funding 112,306 66,337
JRS Funding 53,953 -
_ _
433,490 371,385
_ _
Grants received, included in the above, are as follows:
2020 2019
£ £
Other grants 166,259 66,337
_ _
----- End of picture text -----
Page 7
SMART KIDS CHILDCARE
----- Start of picture text -----
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2020
3. INVESTMENT INCOME 2020 2019
£ £
Deposit account interest - 7
_ _
4. RAISING FUNDS 2020 2019
£ £
Raising donations and legacies
Rates and utilities 12,907 10,691
Insurance 11,861 9,820
Rent of loan store 27,250 27,250
_ _
52,018 47,761
_ _
Other trading activities
2020 2019
£ £
Trustees’ remuneration etc 84,500 79,000
Staff costs 153,725 171,335
Food and drink 8,962 8,448
Resources and activities 2,654 15,589
Staff and children’s uniforms 1,464 1,437
_ _
251,305 275,809
_ _
Aggregate amounts 303,323 323,570
_ __
----- End of picture text -----
Page 8
SMART KIDS CHILDCARE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
----- Start of picture text -----
Direct Support Costs
5. CHARITABLE ACTIVITIES COSTS Costs (See note 6) Totals
£ £ £
Expenses 38,738 23,265 62,003
_ _ _
6. SUPPORT COSTS Governance
Finance Costs Totals
£ £ £
Expenses 32 23,233 23,265
_ _ _
7. NET INCOME/(EXPENDITURE) 2020 2019
Net income/(expenditure) is stated £ £
after charging:
Depreciation – owned assets 19,033 20,857
_ _
8. TRUSTEES’ REMUNERATION AND BENEFITS 2020 2019
£ £
Trustees’ salaries 84,500 79,000
_ ___
Trustees’ benefits
Trustees received reimbursement for expenses incurred during the year ended 31
August 2020. No benefit arose from the reimbursement.
9. STAFF COSTS 2020 2019
£ £
Wages and salaries 216,864 235,502
Social security costs 16,608 10,530
Other pension costs 4,753 4,303
_ _
238,225 250,335
_ _
----- End of picture text -----
Page 9
SMART KIDS CHILDCARE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
9. STAFF COSTS (CONTINUED)
The average monthly number of employees during the year was as follows:
----- Start of picture text -----
2020 2019
£ £
Employees 14 12
_ _
No employees received emoluments in excess of £60,000.
10. COMPARATIVES FOR THE STATEMENT OF Unrestricted
FINANCIAL ACTIVITIES Fund
----- End of picture text -----
| Income and Endowments From Donations and legacies Investment income Total Expenditure On Raising funds Charitable activities Expenses Total Net Income/Expenditure RECONCILIATION OF FUNDS Total funds brought forward Total Funds Carried Forward |
£ 433,489 - _ 433,489 _ 303,323 62,003 _ 365,326 _ 68,163 450,033 __ 518,196 |
|
|---|---|---|
Page 10
SMART KIDS CHILDCARE NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2020
| 11. | TANGIBLE FIXED ASSETS Cost At 1 September 2019 and 31 August 2020 Depreciation At 1 September 2019 Charge for year At 31 August 2020 Net Book Value At 31 August 2020 At 31 August 2019 Cost At 1 September 2019 and At 31 August 2020 Depreciation At 1 September 2019 Charge for year Released on Disposal At 31 August 2020 Net Book Value At 31 August 2020 At 31 August 2019 |
Freehold Property |
Plant and Fixtures and Machinery Fittings |
Plant and Fixtures and Machinery Fittings |
Plant and Fixtures and Machinery Fittings |
Plant and Fixtures and Machinery Fittings |
Plant and Fixtures and Machinery Fittings |
|
|---|---|---|---|---|---|---|---|---|
£ 213,484 |
£ 36,070 |
£ 22,803 |
||||||
| _ 117,424 10,674 _ 128,098 |
_ 17,624 2,214 _ 19,838 |
__ 15,092 5,162 ____ 20,254 |
||||||
| _ |
_ 85,386 |
__ 16,232 |
__ |
_ |
_____ 2,549 |
|||
| _ |
_ 96,060 |
__ 18,446 |
__ |
_ |
_____ 7,711 |
|||
| _ | _ | _ Computer Equipment £ 6,908 _ 4,941 983 - _ 5,924 _ 984 __ 1,967 |
__ Totals £ 279,265 |
_____ Totals |
||||
| _ 4,941 983 - _ 5,924 |
_ 155,081 19,033 - _ 174,114 |
|||||||
| __ 984 |
__ 105,151 |
|||||||
| __ 1,967 |
__ 124,184 |
Page 11
SMART KIDS CHILDCARE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
----- Start of picture text -----
12. DEBTORS: AMOUNTS FALLING DUE WITHIN
ONE YEAR 2020 2019
£ £
Trade debtors 9,218 693
Prepayments 6,813 6,813
_ _
16,031 7,506
_ _
13. CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR 2020 2019
£ £
Loans (see note 15) 23,000 23,000
Trade creditors 10,719 11,097
Credit card 564 243
Social security and other taxes 3,616 3,222
Other creditors 37,109 37,109
Net wages 159 7,169
Nest pension payments 754 658
Accrued expenses 13,635 6,029
Income Received in Advance 24349 -
_ _
113,905 88,527
_ __
14. CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR 2020 2019
£ £
Bank loans (see note 15) 3,456 29,460
__ _____
----- End of picture text -----
Page 12
SMART KIDS CHILDCARE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
----- Start of picture text -----
15. LOANS 2020 2019
An analysis of the maturity of loans is given below: £ £
Amounts falling due in less than five years:
Repayable by instalments:
Loan number 1 6,295 7,220
Loan number 2 20,161 22,240
_ _
26,456 29,460
_ _
Net
Movement
16. MOVEMENT IN FUNDS At 1/9/19 In Funds At 31/8/20
£ £ £
Unrestricted Funds
General fund 450,033 68,164 518,197
_ _ _
Total Funds 450,033 68,164 518,197
_ _ _
Net movement in funds, included in the
above are as follows:
Incoming Resources Movement in
Resources Expended Funds
£ £ £
Unrestricted Funds
General fund 433,490 365,326 68,164
_ _ _
Total Funds 433,490 365,326 68,164
_ _ _
----- End of picture text -----
Page 13
SMART KIDS CHILDCARE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
16. MOVEMENT IN FUNDS – continued
Comparatives for movement in funds
| Unrestricted Funds General fund Total Funds Comparative net movement in funds, included in the above are as follows: Unrestricted Funds General fund Total Funds |
Net Movement At 1/9/18 in funds At 31/8/19 £ £ £ 456,833 (6,800) 450,033 _ _ _ 456,833 (6,800) 450,033 _ _ _ Incoming Resources Movement in Resources Expended Funds £ £ £ 371,392 (378,192) (6,800) _ _ __ 371,392 (378,192) (6,800) |
|---|---|
17. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2020.
Page 14
SMART KIDS CHILDCARE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Fees received | 267,231 | 305,048 |
| Funding | 166,259 | 66,337 |
| __ | __ | |
| 433,490 | 371,385 | |
| Investment income | ||
| Deposit account interest | - | 7 |
| __ | __ | |
| Total incoming resources | 433,490 | 371,392 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Rates and utilities | 12,907 | 10,691 |
| Insurance | 11,861 | 9,820 |
| Rent of loan store | 27,250 | 27,250 |
| __ | __ | |
| 52,018 | 47,761 | |
| Other trading activities | ||
| Trustees’ salaries | 84,500 | 79,000 |
| Salaries, wages and NIC | 142,899 | 152,434 |
| Temporary staff | 6,073 | 14,598 |
| Pensions | 4,753 | 4,303 |
| Food and drink | 8,962 | 8,448 |
| Resources and activities | 2,654 | 15,589 |
| Staff and children’s uniforms | 1,464 | 1,437 |
| __ | __ | |
| 251,305 | 275,809 |
This page does not form part of the statutory financial statements
Page 15
SMART KIDS CHILDCARE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
| Charitable activities Repairs and maintenance Telephone Postage and stationery Advertising Sundry expenses Motor and travelling expenses Trade subscriptions Registration and CRB fees Computer running costs Cleaning and waste disposal Staff training Bank loan interest Support Costs Finance Bank and credit card charges Governance costs Accountancy and payroll fees Consultancy fees Depreciation of tangible fixed assets Total resources expended Net income/expenditure |
2020 £ 15,823 1,199 1,137 8,780 182 3,287 452 220 1,704 2,302 1,041 2,611 _ 38,738 32 1,608 2,592 19,033 _ 23,233 _ 365,326 _ 68,164 |
2019 £ 3,935 1,302 3,514 4,995 - 6,355 566 220 1,408 1,062 867 4,731 _ 28,955 - 1,654 3,156 20,857 _ 25,667 _ 378,192 _ (6,800) |
|---|---|---|
The notes form part of these financial statements
Page 16
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SMART KIDS CHILDCARE
Independent examiner’s report to the trustees of Smart Kids Childcare (‘the Company’) I report to the charity trustees of my examination of the accounts of the Company for the year ended 31 August 2020.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of the ICAEW which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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)]
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 accounts to be reached.
Miss JK Foster ACA Foster & Co Limited Unit 16 Eastway Business Village Olivers Place Fulwood, Preston Lancashire PR2 9WT
25 November 2020
Page 2