| CONTENTS | Page |
|---|---|
| TRUSTEES' REPORT | 1-2 |
| TRUSTEES' RESPONSIBILITIES STATEMENT | |
| INDEPENDENT EXAMINER'S REPORT |
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| STATEMENT OF FINANCIAL ACTIVITIES | |
| BALANCE SHEET | |
| NOTES TO THE FINANCIAL STATEMENTS | 7-11 |
| WOODFIELD NEST PRE-SCHOOL AND OUT OF SCHOOL CLUB | |
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| Independent Examiner's Report tothe Trustees ofWoodfield Nest Preschool and Out of |
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| School Club | |
| I report on the accounts ofthe Trust for the year ended 31August 2021 which are set out on | |
| pages 5 to 11. | |
| Respective responsibilities ofthe charity trustees and examiner |
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| The charity trustees are responsible for the preparation ofthe accounts. The charity trustees consider that an audit is not required for this year (under section 144ofthe Charities Act 2011(the |
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| Act)) and that an independent examination is needed. |
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| It is my responsibility to: |
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| examine the accounts (under section 145ofthe Act); | |
| to follow the procedures laid down in the General Directions given by the Charity |
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| Commissioners (under section 145(5)(b) ofthe Act); and |
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| to state whether particular matters have come to my attention. |
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| Basis ofindependent examiners' report |
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| My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review ofthe accounting records kept by the Charity and a comparison ofthe accounts presented with those records. It also includes consideration ofany unusual items or disclosures in the accounts, and seeking explanations from the directors 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 tothose matters set out in the statement |
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| below. | |
| Independent examiner's sbttement |
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| I have completed my examination. I confirm that no material matters have come to my attention connection with the examination giving me cause to believe that in any material respect: |
in |
| (1) accounting records were not kept in respect ofthe Trust as required by section 130ofthe Act; |
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| or | |
| (2) the accounts do not accord with those records; or | |
| (3) the accounts do not comply with the applicable requirements concerning the form and content ofaccounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as |
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| part ofan independent examination. |
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| I have no concerns and have come across no other matters in connection with the examination which attention should be drawn in this report in order toenable a proper understanding ofthe |
to |
| accounts to be reached. | |
| SLAWRENCE DCILA FCA | |
| HAZLEWOODS LLP |
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| Staverton, Cheltenham |
|
| Chartered Accountants and Registered Auditom 13January 2022 |
| WOODFIELD NEST PRESCHOOL AND OUT | OF SCH | OOL CLUB | |
|---|---|---|---|
| STATEMENT OF FINANCIAL ACTIVITIES | |||
| forthe par ended 31August 2021 | 2021 | 2020 | |
| Note | Total | Total | |
| tNCOME AND EXPENDITURE | Unrestricted | Unrestricted | |
| funds | funds | ||
| INCOMING RESOURCES: | |||
| Donations and legacies |
25,674 | 35,411 | |
| Charitable activities |
190,860 | 163,919 | |
| Investments | 115 | ||
| TOTAL INCOMING RESOURCES | 216,543 | 199,445 | |
| RESOURCES EXPENDED: | |||
| Charitable activities |
4 | 221,072 | 204,299 |
| TOTAL RESOURCES EXPENDED | 221,072 | 204,299 | |
| NET (OUTGOING) RESOURCES | |||
| FOR THE YEAR | (4,529) | (4,854) | |
| Accumulated fund brough forward at |
|||
| beginning ofyear |
118,409 | 123,263 | |
| ACCUIIIIULATED FUND CARRIED FORWARD |
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| AT END OF YEAR | 6113,880 | F 118,409 | |
| All activities are continuing. |
| BALANCE SHEET | BALANCE SHEET | ||||
|---|---|---|---|---|---|
| 31August 2021 | |||||
| Note | 2021 | 2020 | |||
| FIXEDASSETS | |||||
| Tangible assets | 5,615 | 6,452 | |||
| CURRENT ASSETS | |||||
| Debtors | 907 | 5,648 | |||
| Cash at bank and | in | hand | 119,499 | 120,068 | |
| 120,406 | 125,716 | ||||
| LIABILITIES | |||||
| Creditors - amounts | falling due | ||||
| within one year | (12,141) | (13,759) | |||
| NET CURRENT ASSETS | 108,265 | 111,957 | |||
| NET ASSETS | 6113,880 | 6118,409 | |||
| FUNDS OF THE CHARITY | |||||
| Unrestricted funds |
10 | 6113,680 | 6118,409 |
| WOODFIELD NEST PRESCHOOL AND OUT | WOODFIELD NEST PRESCHOOL AND OUT | WOODFIELD NEST PRESCHOOL AND OUT | OF SCHOOL C | L | UB | ||||
|---|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS | |||||||||
| for the | year ended 31August 2021 | ||||||||
| 1 | ACCOUNTING POLICIES |
(Continued) | |||||||
| Going concern | |||||||||
| The trustees have prepared | forecasts that | show the charity | will be able to | continue | as a | ||||
| going concern for at least the next twelve | months and they | have therefore | prepared | the | |||||
| financial statements on the |
going concern | basis. | |||||||
| Tangible Fixed Assets | |||||||||
| All assets costing more than f250 are capitalised. | |||||||||
| Tangible fixed assets are stated at cost less depreciation, | or at estimated | value | at | date of | |||||
| donation less depreciation | in respect ofdonated assets. | ||||||||
| Depreciation is provided to |
write offthe cost or valuation | less estimated | residual | value of | |||||
| tangible assets over their estimated useful lives atthe following rates: |
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| Computers and equipment |
25%ofwritten | down value | |||||||
| 2 | DONATIONS AND LEGACIES |
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| 2021 | 2020 | ||||||||
| Donations | 1,289 | 1,131 | |||||||
| Donated facilities (note 9) Government grants |
21,000 3,385 |
21,000 13,280 |
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| 625,674 | 635,411 | ||||||||
| 3 | CHARITABLE ACTIVITIES | ||||||||
| 2021 | 2020 | ||||||||
| Fees Nursery funding |
103,085 87,775 |
87,771 76,148 |
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| 8 | 190,860 | F163,919 |
| 2021 | 2020 | ||
|---|---|---|---|
| 4 | CHARITABLE ACTIVITIES | ||
| Charitable activities Purchases Staff costs (note 8) Staff training Staff pensions (note 8) Donated facilities (note 9) Rates Light and heat Insurance Repairs and maintenance Telephone Computer running costs Printing, postage and stationery Subscriptions Equipment leasing Cleaning Motor expenses Advertising Legal and professional fees |
9,732 160,647 799 2,297 21,000 435 2,148 688 2,897 1,027 2,365 789 1,707 1,712 3,716 703 2,990 |
7,728 145,359 1,178 2,022 21,000 686 1,704 963 7,010 720 1,540 977 1,148 1,650 3,461 166 659 800 |
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| 215,652 | 198,771 | ||
| Governance costs Independent examiner's fees Accountancy Bookkeeping expenses Depreciation |
713 713 2,315 1,679 |
755 755 1,953 2,065 |
|
| 5,420 | 5,528 | ||
| 5221,072 | 5204,299 |
| 5 | TANGIBLE ASSETS | |||
|---|---|---|---|---|
| Computers | ||||
| 8 | ||||
| equipment | ||||
| Cost | ||||
| At 1 September 2020 | 14,053 | |||
| Additions | 842 | |||
| At 31August 2021 | 14,895 | |||
| Depreciation | ||||
| At 1 September 2020 | 7,601 | |||
| Charge for year | 1,679 | |||
| At 31August 2021 | 9,280 | |||
| Net book value | ||||
| At 31August 2021 | 55,615 | |||
| At 31August 2020 | 66,452 | |||
| All tangible assets are used for charitable | activities. | |||
| 6 | DEBTORS | 2021 | 2020 | |
| Debtors | K907 | E5,648 |
| 7 | CREDITORS | CREDITORS | - due | within one year | within one year | 2021 | 2020 |
|---|---|---|---|---|---|---|---|
| Creditors | 622 | 2,008 | |||||
| Accruals | 1,248 | 1,215 | |||||
| Payments | in | advance | 10,271 | 1,622 | |||
| Deferred income | 8,914 | ||||||
| 6 12,141 | 613,759 | ||||||
| 8 | STAFF COSTS | ||||||
| 2021 | 2020 | ||||||
| Wages | 152,562 | 138,582 | |||||
| Employer's | National | insurance | 8,085 | 6,777 | |||
| Employer's | pension | contributions | 2,297 | 2,022 | |||
| F162,944 | 6147,381 | ||||||
| The average | number | ofemployees | during year is summarised | as follows; | |||
| No. | No. | ||||||
| Charitable | activities | 15 | 14 | ||||
| No employee | received emoluments | in excess of660,000. |