## **B E R N A R D R O G E R S & CO**
CHARTERED ACCOUNTANTS BANK GALLERY HIGH STREET KENILWORTH WARWICKSHIRE CV8 1LY WWW.BERNARD-ROGERS.CO.UK TEL: +44 (0) 1926 851516 FAX: +44 (0) 1926 864665
Mr M Elliot Sunbeams Pre-School (Radford Semele) School Lane Radford Semele Leamington Spa Warwickshire
01/04/2021
Dear Mark
## **Re: Accounts to 31/07/2020**
We have uploaded a copy of the accounts to OpenSpace for your approval.
We would be grateful if you could read through the accounts and approve them via OpenSpace as soon as possible. Once we have your approval, we can file them at Companies House and we assume that you will file with the Charity Commission.
Finally, as this brings your affairs to an appropriate point in time I attach a note of my charges for your kind attention please.
Yours sincerely
DARREN OWEN
BERNARD ROGERS & CO IS THE TRADING NAME OF KENILWORTH ACCOUNTANCY LIMITED REGISTERED IN ENGLAND & WALES. COMPANY NO. 6724554
**REGISTERED COMPANY NUMBER: 07258882 (England and Wales) REGISTERED CHARITY NUMBER: 1137023**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020**
## **FOR**
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
Bernard Rogers & Co Bank Gallery High Street Kenilworth Warwickshire CV8 1LY
**SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 July 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**|5|to|6|
|**Notes to the Financial Statements**|7|to|13|
|**Detailed Statement of Financial Activities**||14||
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **REPORT OF THE TRUSTEES**
**for the Year Ended 31 July 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 July 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 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity aims to provide pre-school education to children from the village and surrounding area.
At Sunbeams, we feel, it is vitally important to us to provide a happy atmosphere where children, and their families, feel secure and cared for.
We aim to present learning opportunities in stimulating, diverse and fun ways so that children leave us feeling confident and well-prepared for school. These activities are provided during free play and through small and large group activities.
The pre-school provides a cosmopolitan and exciting cultural environment that promotes learning with equal opportunities for all. Your child will have the opportunity to choose to play indoors or outdoors for the bulk of their session. In addition to a wonderfully equipped garden, the nursery has fantastic opportunities for indoor activities too.
Collaborative play, problem solving and independent learning are all promoted throughout the day to help prepare children for school.
## **Public benefit**
The Trustees confirm that they have had regard to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's objectives.
## **Volunteers**
The charity makes use of volunteers. These contributions cannot be reliably quantified and these services are therefore not recognised in the financial statements.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
During the year, pre-school education has been provided to 34 children.
During the year, the net expenditure amounted to £2,595 (2019: net expenditure of £10,057). This is an improvement on the previous year though both income and expenditure increased.
## **STRUCTURE, GOVERNANCE AND 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.
## **Recruitment and appointment of new trustees**
New trustees are recruited from the parents and other carers of the children attending the pre-school.
## **Organisational structure**
The day-to-day running of the pre-school is managed by the Principal, Mrs Heidi Saunders.
## **Key management remuneration**
The setting of pay for key personnel is agreed by the Committee.
Page 1
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
**REPORT OF THE TRUSTEES for the Year Ended 31 July 2020**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
07258882 (England and Wales)
## **Registered Charity number**
1137023
## **Registered office**
School Lane Radford Semele Leamington Spa Warwickshire
## **Trustees**
L Johnson G Jakeman J Cross R L Johnson S Gibbs Mrs H Cartwright M J Elliott Miss E A Hopkins Mrs I C Paraschiv V P Xavier
## **Company Secretary**
G Jakeman
## **Independent Examiner**
Bernard Rogers & Co Bank Gallery High Street Kenilworth Warwickshire CV8 1LY
## **COMMENCEMENT OF ACTIVITIES**
The charity was formed to continue the work of a previous unincorporated charity, registered number 1093257. The funds transferred from that charity have been included within Voluntary income on the Statement of Financial Activity.
Approved by order of the board of trustees on 30 March 2021 and signed on its behalf by:
M J Elliott - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **Independent examiner's report to the trustees of Sunbeams Pre-School (Radford Semele) ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 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 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**
I have completed my examination. I confirm that no matters have come to my attention in connection with the 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)).
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.
D Rogers Bernard Rogers & Co Bank Gallery High Street Kenilworth Warwickshire CV8 1LY
Date: .............................................
Page 3
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 July 2020**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
**Charitable activities**
Pre School
98,797
Other trading activities
2
1,294
**Total**
100,091
**EXPENDITURE ON**
**Charitable activities**
Pre School
97,425
**NET INCOME/(EXPENDITURE)**
2,666
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
39,458
**TOTAL FUNDS CARRIED FORWARD**
42,124|Restricted
funds
£
-
-
-
-
5,261
(5,261)
30,925
25,664|2020
Total
funds
£
-
98,797
1,294
100,091
102,686
(2,595)
70,383
67,788|2019
Total
funds
£
1,000
73,783
1,403
76,186
86,243
(10,057)
80,440
70,383|
|---|---|---|---|
The notes form part of these financial statements
Page 4
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **BALANCE SHEET 31 July 2020**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
-
**CURRENT ASSETS**
Debtors
8
1,203
Cash at bank and in hand
44,035
45,238
**CREDITORS**
Amounts falling due within one year
9
(3,114)
**NET CURRENT ASSETS**
42,124
**TOTAL ASSETS LESS CURRENT LIABILITIES**
42,124
**NET ASSETS**
42,124
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
25,664
-
-
-
-
-
25,664
25,664|2020
Total
funds
£
25,664
1,203
44,035
45,238
(3,114)
42,124
67,788
67,788
42,124
25,664
67,788|2019
Total
funds
£
30,925
1,195
41,718
42,913
(3,455)
39,458
70,383
70,383
39,458
30,925
70,383|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 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.
The notes form part of these financial statements
Page 5
continued...
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **BALANCE SHEET - continued 31 July 2020**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 30 March 2021 and were signed on its behalf by:
M J Elliott - Trustee
The notes form part of these financial statements
Page 6
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
**NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 July 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 2019)', 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.
## **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.
Short leasehold - in accordance with the property Plant and machinery - 20% on cost Computer equipment - 33% 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.
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.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **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.
continued...
Page 7
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 July 2020**
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||2020|2019|
||£|£|
|Fundraising events|1,294|1,403|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/(expenditure) is stated after charging/(crediting):|||
||2020|2019|
||£|£|
|Independent examiner's remuneration|834|840|
|Depreciation - owned assets|5,261|5,548|
|Other operating leases|250|250|
## **3. NET INCOME/(EXPENDITURE)**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 July 2020 nor for the year ended 31 July 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2020 nor for the year ended 31 July 2019.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Manager
Other|2020
1
6
7|2019
1
7|
|---|---|---|
|||8|
No employees received emoluments in excess of £60,000.
continued...
Page 8
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 July 2020**
|**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**|**ACTIVITIES**|||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||fund|funds|funds|
||||£|£|£|
||**INCOME AND ENDOWMENTS FROM**|||||
||Donations and legacies||1,000|-|1,000|
||**Charitable activities**|||||
||Pre School||73,783|-|73,783|
||Other trading activities||1,403|-|1,403|
||**Total**||76,186|-|76,186|
||**EXPENDITURE ON**|||||
||**Charitable activities**|||||
||Pre School||80,695|5,548|86,243|
||**NET INCOME/(EXPENDITURE)**||(4,509)|(5,548)|(10,057)|
||**RECONCILIATION OF FUNDS**|||||
||**Total funds brought forward**||43,967|36,473|80,440|
||**TOTAL FUNDS CARRIED FORWARD**||39,458|30,925|70,383|
|**7.**|**TANGIBLE FIXED ASSETS**|||||
|||Short|Plant and|Computer||
|||leasehold|machinery|equipment|Totals|
|||£|£|£|£|
||**COST**|||||
||At 1 August 2019 and 31 July 2020|76,988|23,188|4,411|104,587|
||**DEPRECIATION**|||||
||At 1 August 2019|46,191|23,188|4,283|73,662|
||Charge for year|5,133|-|128|5,261|
||At 31 July 2020|51,324|23,188|4,411|78,923|
||**NET BOOK VALUE**|||||
||At 31 July 2020|25,664|-|-|25,664|
||At 31 July 2019|30,797|-|128|30,925|
continued...
Page 9
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 July 2020**
|**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|---|---|---|---|---|
||||2020|2019|
||||£|£|
||Prepayments and accrued income||1,203|1,195|
|**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||2020|2019|
||||£|£|
||Other creditors||3,114|3,455|
|**10.**|**LEASING AGREEMENTS**||||
||Minimum lease payments under non-cancellable operating leases fall due as follows:||||
||||2020|2019|
||||£|£|
||Within one year||250|250|
||Between one and five years||1,021|1,000|
||In more than five years||-|271|
||||1,271|1,521|
|**11.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement|At|
|||At 1.8.19|in funds|31.7.20|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|39,458|2,666|42,124|
||**Restricted funds**||||
||Building Fund|30,797|(5,133)|25,664|
||WCC Training|128|(128)|-|
|||30,925|(5,261)|25,664|
||**TOTAL FUNDS**|70,383|(2,595)|67,788|
continued...
Page 10
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 July 2020**
## **11. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Building Fund
WCC Training
**TOTAL FUNDS**|Incoming
resources
£
100,091
-
-
-
100,091|Resources
Movement
expended
in funds
£
£
(97,425)
2,666
(5,133)
(5,133)
(128)
(128)
(5,261)
(5,261)
(102,686)
(2,595)|Resources
Movement
expended
in funds
£
£
(97,425)
2,666
(5,133)
(5,133)
(128)
(128)
(5,261)
(5,261)
(102,686)
(2,595)|
|---|---|---|---|
||||(5,261)|
||||(2,595)|
## **Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.8.18|in funds|31.7.19|
||£|£|£|
|**Unrestricted funds**||||
|General fund|43,967|(4,509)|39,458|
|**Restricted funds**||||
|Building Fund|35,930|(5,133)|30,797|
|WCC Training|543|(415)|128|
||36,473|(5,548)|30,925|
|**TOTAL FUNDS**|80,440|(10,057)|70,383|
continued...
Page 11
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 July 2020**
## **11. 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|76,186|(80,695)|(4,509)|
|**Restricted funds**||||
|Building Fund|-|(5,133)|(5,133)|
|WCC Training|-|(415)|(415)|
||-|(5,548)|(5,548)|
|**TOTAL FUNDS**|76,186|(86,243)|(10,057)|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.8.18|in funds|31.7.20|
||£|£|£|
|**Unrestricted funds**||||
|General fund|43,967|(1,843)|42,124|
|**Restricted funds**||||
|Building Fund|35,930|(10,266)|25,664|
|WCC Training|543|(543)|-|
||36,473|(10,809)|25,664|
|**TOTAL FUNDS**|80,440|(12,652)|67,788|
continued...
Page 12
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 July 2020**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Building Fund
WCC Training
**TOTAL FUNDS**|Incoming
resources
£
176,277
-
-
-
176,277|Resources
Movement
expended
in funds
£
£
(178,120)
(1,843)
(10,266)
(10,266)
(543)
(543)
(10,809)
(10,809)
(188,929)
(12,652)|
|---|---|---|
Fund Descriptions
The Building Fund is a restricted fund relating to the improvement of the building.
The Training fund relates to a University of Warwick grant in a prior year used to purchase capitalised computer equipment.
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 July 2020.
Page 13
## **SUNBEAMS PRE-SCHOOL (RADFORD SEMELE)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 July 2020**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising events
**Charitable activities**
Fees
Grants
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Pensions
Other operating leases
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Other charitable expenses
Repairs
Short leasehold
Computer equipment
**Support costs**
**Governance costs**
Independent examiner's remuneration
Professional fees
Total resources expended
**Net expenditure**|2020
£
-
1,294
92,797
6,000
98,797
100,091
72,077
2,153
250
294
1,435
2,174
1,352
180
5,288
9,579
5,133
128
100,043
834
1,809
2,643
102,686
(2,595)|2019
£
1,000
1,403
73,783
-
73,783
76,186
63,176
722
250
468
1,430
1,400
900
240
5,821
3,283
5,133
415
83,238
840
2,165
3,005
86,243
(10,057)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 14
## **B E R N A R D R O G E R S & C O**
BANK GALLERY HIGH STREET KENILWORTH WARWICKSHIRE CV8 1LY WWW.BERNARDROGERS.CO.UK TEL: +44(0) 1926 851516 **INVOICE** Sunbeams Pre-School (Radford Semele) School Lane Radford Semele Leamington Spa Warwickshire **Invoice Number: 23553 Date: 31 March 2021 Client ID: SU300**
To **:** Preparation of Accounts for the year ended 31 July 2020. Submission of fair copies to yourself and the Registrar of Companies and dealing with your affairs generally during the year. 725.00 VAT at 20% 145.00 _______ £ 870.00
To pay by BACS Account Name: Kenilworth Accountancy Limited Account No: 29890468 Sort Code: 30-94-93
Please quote invoice number as reference
Terms: Strictly 30 days from date of invoice VAT Number: 948 7291 71
BERNARD ROGERS IS THE TRADING NAME OF KENILWORTH ACCOUNTANCY LIMITED REGISTERED IN ENGLAND AND WALES. COMPANY NUMBER 6724554