## **Scriven Park Pre School**
**Charity No. 1139033**
**Company No. 07408128**
**Trustees' Report and Unaudited Accounts**
**31 March 2021**
**Scriven Park Pre School Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report||2|
|Independent Examiner's Report||3|
|Statement of Financial Activities||4|
|Summary Income and Expenditure Account||5|
|Balance Sheet||6|
|Notes to the Accounts|7 to|11|
|Detailed Statement of Financial Activities|12 to|13|
Page 1
**Scriven Park Pre School Trustees Annual Report**
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2021.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 07408128**
## **Charity No. 1139033**
## **Registered Office**
The Bungalow Meadowside School Halfpenny Lane Knaresborough HG5 0SL
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law.
The following Directors and Trustees served during the year:
R.E. Bolton C.M. McWhinnie
## **Accountants**
Darnbrough and Co Ltd 127 Monkswell House Manse Lane Knaresborough HG5 8NQ
## **FINANCIAL REVIEW**
The company has suffered with cash flow due to COVID Restrictions. Matters are in hand to continue as a going concern.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
C.M. McWhinnie Trustee 23 December 2021
Page 2
**Scriven Park Pre School Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Scriven Park Pre School**
I report to the charity trustees on my examination of the accounts of Scriven Park Pre School for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (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 charity 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with 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 under 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 Charities SORP (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.
John Darnbrough Chartered Accountant Darnbrough and Co Ltd 127 Monkswell House Manse Lane Knaresborough
HG5 8NQ 23 December 2021
Page 3
**Scriven Park Pre School Statement of Financial Activities**
## **for the year ended 31 March 2021**
|**Notes**
**Income and endowments**
**from:**
Other trading activities
4
Other
5
**Total**
**Expenditure on:**
Other
6
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2021**
**£**
69,439
11,177|**Total funds**
**2021**
**£**
69,439
11,177|**Total funds**
**2020**
**£**
81,720
-|
|---|---|---|---|
||80,616
74,642|80,616
74,642|81,720
90,235|
||74,642
-|74,642
-|90,235
-|
||5,974
-|5,974
-|(8,515)
-|
||5,974|5,974|(8,515)|
||5,974
(10,893)|5,974
(10,893)|(8,515)
(2,378)|
||(4,919)|(4,919)|(10,893)|
Page 4
**Scriven Park Pre School Summary Income and Expenditure Account**
## **for the year ended 31 March 2021**
|Income
**Gross income for the year**
Expenditure
Interest payable
**Total expenditure for the year**
Net income/(expenditure) before tax
for the year
**Net income /(expenditure )for the year**|**2021**
**£**
80,616
80,616
74,607
35
74,642
5,974
5,974|**2020**
**£**
81,720|
|---|---|---|
|||81,720|
|||90,169
66|
|||90,235|
|||(8,515)|
|||(8,515)|
Page 5
**Scriven Park Pre School Balance Sheet**
## **at 31 March 2021**
|**at 31 March 2021**||
|---|---|
|**Company No.**
**07408128**
**Notes**
**2021**
**£**
**Current assets**
Cash at bank and in hand
(2,578)
(2,578)
**Creditors:**Amount falling due within one year
8
(2,341)
**Net current liabilities**
(4,919)
**Total assets less current liabilities**
(4,919)
**Net liabilities excluding pension asset or liability**
(4,919)
**Total net liabilities**
(4,919)
**The funds of the charity**
**Restricted funds**
9
**Unrestricted funds**
9
General funds
(4,919)
(4,919)
**Reserves**
9
**Total funds**
(4,919)|**2020**
**£**
(1,506)|
||(1,506)
(9,387)|
||(10,893)
(10,893)|
||(10,893)|
||(10,893)|
||(10,893)|
||(10,893)|
||(10,893)|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 23 December 2021
And signed on its behalf by:
C.M. McWhinnie Trustee 23 December 2021
Page 6
**Scriven Park Pre School Notes to the Accounts**
## **for the year ended 31 March 2021**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
**Scriven Park Pre School Notes to the Accounts**
## **Expenditure**
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
Page 8
**Scriven Park Pre School**
**Notes to the Accounts**
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Other trading activities
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2020**
**£**
81,720
81,720
90,235
90,235
(8,515)
(8,515)
(8,515)
(2,378)
(10,893)|**Total funds**
**2020**
**£**
81,720|
|---|---|---|
|||81,720
90,235|
|||90,235|
|||(8,515)|
|||(8,515)|
|||(8,515)
(2,378)|
|||(10,893)|
## 4 **Income from other trading activities**
|Fee Income
5
**Other income**
Job Retention Scheme
SSP Claim|**Unrestricted**
**£**
69,439
69,439
**Unrestricted**
**£**
10,794
383
11,177|**Total**
**2021**
**£**
69,439
69,439
**Total**
**2021**
**£**
10,794
383
11,177|**Total**
**2020**
**£**
81,720|
|---|---|---|---|
||||81,720|
||||**Total**
**2020**
**£**
-
-|
||||-|
Page 9
**Scriven Park Pre School Notes to the Accounts**
6 **Other expenditure**
|6
**Other expenditure**|||||
|---|---|---|---|---|
|Bank loan and overdraft
interest payable
Employee costs
Premises costs
General administrative costs
Legal and professional costs
7
**Staff costs**
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess
8
**Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Accruals and deferred income|of £60,000.|**Unrestricted**
**£**
35
64,086
4,504
4,250
1,767
74,642
63,076
-
860
63,936
**2021**
**£**
1,274
397
670
2,341|**Total**
**2021**
**£**
35
64,086
4,504
4,250
1,767
74,642|**Total**
**2020**
**£**
66
75,389
7,644
5,987
1,149|
|||||90,235|
|||||73,302
886
1,055|
|||||75,243|
|||||**2020**
**£**
434
8,463
490|
|||||9,387|
||||||
|9
**Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Revaluation Reserves:**
**Total funds**|**At 1 April**
**2020**
(10,893)
(10,893)|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
80,616
80,616|**Resources**
**expended**
**£**
(74,642)
(74,642)|**At 31**
**March**
**2021**
**£**
(4,919)|
|||||(4,919)|
Page 10
**Scriven Park Pre School Notes to the Accounts**
## 10 **Analysis of net assets between funds**
|Net current assets
11 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 April**
**2020**
**£**|**Unrestricted**
**funds**
**£**
(4,919)
(4,919)
**Cash flows**
**£**|**Total**
**£**
(4,919)|
|---|---|---|---|
||||(4,919)|
||||**At 31**
**March**
**2021**
**£**|
||(1,506)|(1,072)|(2,578)|
||(1,506)
(1,506)|(1,072)
(1,072)|(2,578)|
||||(2,578)|
|||||
|12 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2021**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the company
amounted to:
0
**Related party disclosures**
**_Controlling party_**|are as follows:
**2021**
**Other**
**£**
**2021**
**£**
860|**2020**
**Land and**
**buildings**
**£**|**2020**
**Other**
**£**
**2020**
**£**
1,055|
|||||
Page 11
**Scriven Park Pre School Detailed Statement of Financial Activities**
## **for the year ended 31 March 2021**
|**Income and endowments from:**
Other trading activities
Fee Income
Other
Job Retention Scheme
SSP Claim
**Total income and endowments**
**Expenditure on:**
Other expenditure
Bank loan and overdraft interest
payable
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Premises costs
Rent
Rates
Light, heat and power
Premises insurances
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Bank charges
Equipment expensed
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping|**Unrestricted**
**funds**
**2021**
**£**
69,439
69,439
10,794
383
11,177
80,616
35
35
63,076
-
860
150
64,086
1,900
686
761
952
205
4,504
236
609
324
2,606
475
4,250
1,552|**Total funds**
**2021**
**£**
69,439
69,439
10,794
383
11,177
80,616
35
35
63,076
-
860
150
64,086
1,900
686
761
952
205
4,504
236
609
324
2,606
475
4,250
1,552|**Total funds**
**2020**
**£**
81,720|
|---|---|---|---|
||||81,720|
||||-
-|
||||-|
||||81,720
66|
||||66|
||||73,302
886
1,055
146|
||||75,389|
||||1,900
800
3,804
945
195|
||||7,644|
||||235
1,519
611
3,183
439|
||||5,987|
||||1,114|
Page 12
## **Scriven Park Pre School**
## **Detailed Statement of Financial Activities**
|**Scriven Park Pre School**
**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income/(expenditure)**
**Net income/(expenditure) before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|215
1,767
74,642
74,642
-
5,974
5,974
-
5,974
(10,893)
(4,919)|215
1,767
74,642
74,642
-
5,974
5,974
-
5,974
(10,893)
(4,919)|35|
||||1,149|
|||||
||||90,235|
||||90,235
-|
||||(8,515)|
||||(8,515)
-|
||||(8,515)|
||||(2,378)|
||||(10,893)|
Page 13
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## **Signature 1**
Signed by Laura Lindsay using authentication code V3csYjUlMHNTeklX at IP address 188.65.99.4, on 2021/12/24 13:37:34 Z.
Laura Lindsay's e-mail address is: treasurer@scrivenparkpreschool.org.