|CONTENTS|Page|
|---|---|
|TRUSTEES' REPORT|1-2|
|TRUSTEES' RESPONSIBILITIES STATEMENT||
|INDEPENDENT
EXAMINER'S REPORT||
|STATEMENT OF FINANCIAL ACTIVITIES||
|BALANCE SHEET||
|NOTES TO THE FINANCIAL STATEMENTS|7-11|
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|WOODFIELD NEST PRE-SCHOOL AND OUT OF SCHOOL CLUB||
|---|---|
|Independent
Examiner's
Report tothe Trustees ofWoodfield
Nest Preschool and Out of||
|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||
|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||
|Act)) and that an independent
examination
is needed.||
|It is my responsibility
to:||
|examine the accounts (under section 145ofthe Act);||
|to follow the procedures
laid down
in the General Directions
given by the Charity||
|Commissioners
(under section 145(5)(b) ofthe Act); and||
|to state whether
particular
matters have come to my attention.||
|Basis ofindependent
examiners'
report||
|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||
|below.||
|Independent
examiner's
sbttement||
|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;||
|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||
|part ofan independent
examination.||
|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||
|Staverton,
Cheltenham||
|Chartered
Accountants
and Registered
Auditom
13January 2022||
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|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||||
|AT END OF YEAR||6113,880|F 118,409|
|All activities are continuing.||||
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|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|
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|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:|||||||||
||Computers
and equipment||25%ofwritten||down value|||||
|2|DONATIONS
AND LEGACIES|||||||||
||||||2021||||2020|
||Donations||||1,289||||1,131|
||Donated facilities (note 9)
Government
grants|||21,000
3,385||||21,000
13,280||
||||625,674|||||635,411||
|3|CHARITABLE ACTIVITIES|||||||||
||||||2021||||2020|
||Fees
Nursery
funding|||103,085
87,775||||87,771
76,148||
||||8|190,860||||F163,919||
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|||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|
|||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|
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|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|
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|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.|||
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