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2021-10-31-accounts

Registered number 07822393

Parkview Lodge Pre-School

Report and Accounts

31 October 2021

Parkview Lodge Pre-School

Directors Report

The directors present their report and accounts for the year ended 31 October 2021

Principal activities

The company's principal activity is to provide childcare to 2 and 3 year olds

The directors are aware of the Charity Commision's guidance on public benefit and how it affects the activites it undertakes.

Directors

The directors who served through the year and their interests in

OLA HUDOWSKA LORRAINE ALLOWAY CAROLE ANN LEWIS ASHA BOGLE SASHA MARRIS

Political and charitable donations

During the year, the company made no charitable contributions. However the company is a registered charity

Directors Responsabilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing those accounts, the directors are required to:

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors are also responsible for ensuring that the requirements of the Charity Commissioners are complied with.

For the year ending 31 October 2021 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to the small companies regime

This report was approved by the board on 10 December 2021

CAROLE ANN LEWIS Director

1

Independent Examiner's report to the Trustees of Parkview Lodge Preschool

I report on the accounts of Parkview Lodge Preschool for the year ended 31st October 2021. Respective responsibilities of Trustees and Examiners The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Part 16 of the Companies Act 2006 and that an independent examination is needed. It is my responsibility to: - examine the accounts (under section 145 of the Charities Act 2011); - to follow the procedures laid down in the General Directions of the Charity Commission(under section given by the Charity Commissioners under section 145 (5) (b) of the Act and - to state whether particular matters have come to my attention.

Basis of independent examiners' report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Independent examiners' statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: (a) to keep accounting records in accordance with section 386 of the Companies Act 2006; and (b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Companies Act 2006 and the Statement of Recommend Practice: Accounting and Reporting by Charities have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Miss Sally J Wainwright ACMA Chartered Management Accountant Independent Examiner 10th December 2021

Parkview Lodge Pre-School Balance Sheet as at 31 October 2021

Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due
within one year
2
Net current assets
Total assets less current
liabilities
Capital and reserves
Surplus
4
Funds
2021
2020
£
£
325
406
48,249
72,422
48,249
72,422
(3,786)
(3,269)
44,463
69,153
44,788
69,559
44,788
69,559
44,788
69,559
44,788
69,559

a) For the year ending 31 October 2021 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies regime b) The members have not required the company to obtain an audit of in accordance with the section 476 of the Companies Act 2006

c) The directors acknowledge their responsibility for: (i) ensuring the company keeps accounting records which comply with section 386; and

(ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of Section 393, and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the company.

d) The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

CAROLE ANN LEWIS Director Approved by the board on 10 December 2021

3

Parkview Lodge Pre-School

Profit and Loss Account for the year ended 31 October 2021

Notes
Turnover
Cost of sales
Gross Profit
Distribution expenses
Administrative expenses
Operating Deficit
Interest receivable
Interest payable
Deficit for the year ending 31 October 20/21
Retained Deficit carried forward
2021
2020
£
£
99,511
116,662
(56,932)
(57,209)
42,579
59,453
(67,375)
(67,262)
(24,796)
(7,809)
25
16
(24,771)
(7,793)
(24,771)
(7,793)

4

Parkview Lodge Pre-School Notes to the Accounts for the year ended 31 October 2021

1 Accounting policies

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

i) Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2
Creditors: amounts falling due within one year
Tax and Social Security
Accruals
2021
2020
£
£
1,937
1,420
1,849
1,849
3,786
3,269

5

Parkview Lodge Pre-School Notes to the Accounts for the year ended 31 October 2021

3
Surplus Reserves
At 1 November 2020:
Reserve Movements
At 31 October 2021:
2021
2020
£
£
69,559
77,352
(24,771)
(7,793)
44,788
69,559

4 Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Equipment - 20% reducing balance

Cost
At 1 November 2020
Additions
At 31 October 2021
Depreciation
At 1 November 2020
Charge for year
At 31 October 2021
Net book value
At 1 November 2020
At 31 October 2021
Equipment
£
649
649
243
81
324
406
325
Total
£
649
-
649
243
81
324
406
325

6

Parkview Lodge Pre-School Profit and Loss Account for the year ended 31 October 2021

for the information of the directors only

Sales
Cost of sales
Gross Profit
Distribution costs
Administrative expenses
Other operating income
Operating Deficit
Interest receivable
Interest payable
Surplus/ Deficit
2021
2020
£
£
99,511
116,662
(56,932)
(57,209)
42,579
59,453
-
-
(67,375)
(67,262)
-
-
(24,796)
(7,809)
25
16
(24,771)
(7,793)

7

Parkview Lodge Pre-School Schedule to the Profit and Loss Account for the year ended 31 October 2021

for the information of the directors only

Sales: Fees
Funding
Donations
Cost of sales
Purchases
DBS
Staff Salaries
Administrative expenses
Directors Salaries
Premises Expenses
Software
Insurance
Printing, Postage and Stationery
Telephone
Travel and mileage
Cleaning
Rent and Rates
Accountancy
Professional Fees
Subscriptions
Refreshments
Pensions
Heat, light, power and water
Bank Charges
Licenses
Repairs and Renewals
Training Costs
Depreciation of Office Equipment
2021
£
11,999
73,647
13,865
99,511
3,150
78
53,704
56,932
43%
48,367
834
75
1,292
1,075
4,113
481
2,890
1,225
83
1,622
1,379
673
251
168
2,766
81
67,375
2020
£
7,937
108,725
116,662
2,487
140
54,582
57,209
51%
47,203
6,702
132
1,080
930
1,768
761
582
2,000
564
391
35
834
1,601
777
160
184
624
799
135
67,262

8

Registered number 07822393

Parkview Lodge Pre-School

Report and Accounts

31 October 2021

Parkview Lodge Pre-School

Directors Report

The directors present their report and accounts for the year ended 31 October 2021

Principal activities

The company's principal activity is to provide childcare to 2 and 3 year olds

The directors are aware of the Charity Commision's guidance on public benefit and how it affects the activites it undertakes.

Directors

The directors who served through the year and their interests in

OLA HUDOWSKA LORRAINE ALLOWAY CAROLE ANN LEWIS ASHA BOGLE SASHA MARRIS

Political and charitable donations

During the year, the company made no charitable contributions. However the company is a registered charity

Directors Responsabilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing those accounts, the directors are required to:

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors are also responsible for ensuring that the requirements of the Charity Commissioners are complied with.

For the year ending 31 October 2021 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to the small companies regime

This report was approved by the board on 10 December 2021

CAROLE ANN LEWIS Director

1

Independent Examiner's report to the Trustees of Parkview Lodge Preschool

I report on the accounts of Parkview Lodge Preschool for the year ended 31st October 2021. Respective responsibilities of Trustees and Examiners The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Part 16 of the Companies Act 2006 and that an independent examination is needed. It is my responsibility to: - examine the accounts (under section 145 of the Charities Act 2011); - to follow the procedures laid down in the General Directions of the Charity Commission(under section given by the Charity Commissioners under section 145 (5) (b) of the Act and - to state whether particular matters have come to my attention.

Basis of independent examiners' report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Independent examiners' statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: (a) to keep accounting records in accordance with section 386 of the Companies Act 2006; and (b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Companies Act 2006 and the Statement of Recommend Practice: Accounting and Reporting by Charities have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Miss Sally J Wainwright ACMA Chartered Management Accountant Independent Examiner 10th December 2021

Parkview Lodge Pre-School Balance Sheet as at 31 October 2021

Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due
within one year
2
Net current assets
Total assets less current
liabilities
Capital and reserves
Surplus
4
Funds
2021
2020
£
£
325
406
48,249
72,422
48,249
72,422
(3,786)
(3,269)
44,463
69,153
44,788
69,559
44,788
69,559
44,788
69,559
44,788
69,559

a) For the year ending 31 October 2021 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies regime b) The members have not required the company to obtain an audit of in accordance with the section 476 of the Companies Act 2006

c) The directors acknowledge their responsibility for: (i) ensuring the company keeps accounting records which comply with section 386; and

(ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of Section 393, and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the company.

d) The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

CAROLE ANN LEWIS Director Approved by the board on 10 December 2021

3

Parkview Lodge Pre-School

Profit and Loss Account for the year ended 31 October 2021

Notes
Turnover
Cost of sales
Gross Profit
Distribution expenses
Administrative expenses
Operating Deficit
Interest receivable
Interest payable
Deficit for the year ending 31 October 20/21
Retained Deficit carried forward
2021
2020
£
£
99,511
116,662
(56,932)
(57,209)
42,579
59,453
(67,375)
(67,262)
(24,796)
(7,809)
25
16
(24,771)
(7,793)
(24,771)
(7,793)

4

Parkview Lodge Pre-School Notes to the Accounts for the year ended 31 October 2021

1 Accounting policies

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

i) Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2
Creditors: amounts falling due within one year
Tax and Social Security
Accruals
2021
2020
£
£
1,937
1,420
1,849
1,849
3,786
3,269

5

Parkview Lodge Pre-School Notes to the Accounts for the year ended 31 October 2021

3
Surplus Reserves
At 1 November 2020:
Reserve Movements
At 31 October 2021:
2021
2020
£
£
69,559
77,352
(24,771)
(7,793)
44,788
69,559

4 Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Equipment - 20% reducing balance

Cost
At 1 November 2020
Additions
At 31 October 2021
Depreciation
At 1 November 2020
Charge for year
At 31 October 2021
Net book value
At 1 November 2020
At 31 October 2021
Equipment
£
649
649
243
81
324
406
325
Total
£
649
-
649
243
81
324
406
325

6

Parkview Lodge Pre-School Profit and Loss Account for the year ended 31 October 2021

for the information of the directors only

Sales
Cost of sales
Gross Profit
Distribution costs
Administrative expenses
Other operating income
Operating Deficit
Interest receivable
Interest payable
Surplus/ Deficit
2021
2020
£
£
99,511
116,662
(56,932)
(57,209)
42,579
59,453
-
-
(67,375)
(67,262)
-
-
(24,796)
(7,809)
25
16
(24,771)
(7,793)

7

Parkview Lodge Pre-School Schedule to the Profit and Loss Account for the year ended 31 October 2021

for the information of the directors only

Sales: Fees
Funding
Donations
Cost of sales
Purchases
DBS
Staff Salaries
Administrative expenses
Directors Salaries
Premises Expenses
Software
Insurance
Printing, Postage and Stationery
Telephone
Travel and mileage
Cleaning
Rent and Rates
Accountancy
Professional Fees
Subscriptions
Refreshments
Pensions
Heat, light, power and water
Bank Charges
Licenses
Repairs and Renewals
Training Costs
Depreciation of Office Equipment
2021
£
11,999
73,647
13,865
99,511
3,150
78
53,704
56,932
43%
48,367
834
75
1,292
1,075
4,113
481
2,890
1,225
83
1,622
1,379
673
251
168
2,766
81
67,375
2020
£
7,937
108,725
116,662
2,487
140
54,582
57,209
51%
47,203
6,702
132
1,080
930
1,768
761
582
2,000
564
391
35
834
1,601
777
160
184
624
799
135
67,262

8

Registered number 07822393

Parkview Lodge Pre-School

Report and Accounts

31 October 2021

Parkview Lodge Pre-School

Directors Report

The directors present their report and accounts for the year ended 31 October 2021

Principal activities

The company's principal activity is to provide childcare to 2 and 3 year olds

The directors are aware of the Charity Commision's guidance on public benefit and how it affects the activites it undertakes.

Directors

The directors who served through the year and their interests in

OLA HUDOWSKA LORRAINE ALLOWAY CAROLE ANN LEWIS ASHA BOGLE SASHA MARRIS

Political and charitable donations

During the year, the company made no charitable contributions. However the company is a registered charity

Directors Responsabilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing those accounts, the directors are required to:

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors are also responsible for ensuring that the requirements of the Charity Commissioners are complied with.

For the year ending 31 October 2021 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to the small companies regime

This report was approved by the board on 10 December 2021

CAROLE ANN LEWIS Director

1

Independent Examiner's report to the Trustees of Parkview Lodge Preschool

I report on the accounts of Parkview Lodge Preschool for the year ended 31st October 2021. Respective responsibilities of Trustees and Examiners The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Part 16 of the Companies Act 2006 and that an independent examination is needed. It is my responsibility to: - examine the accounts (under section 145 of the Charities Act 2011); - to follow the procedures laid down in the General Directions of the Charity Commission(under section given by the Charity Commissioners under section 145 (5) (b) of the Act and - to state whether particular matters have come to my attention.

Basis of independent examiners' report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Independent examiners' statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: (a) to keep accounting records in accordance with section 386 of the Companies Act 2006; and (b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Companies Act 2006 and the Statement of Recommend Practice: Accounting and Reporting by Charities have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Miss Sally J Wainwright ACMA Chartered Management Accountant Independent Examiner 10th December 2021

Parkview Lodge Pre-School Balance Sheet as at 31 October 2021

Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due
within one year
2
Net current assets
Total assets less current
liabilities
Capital and reserves
Surplus
4
Funds
2021
2020
£
£
325
406
48,249
72,422
48,249
72,422
(3,786)
(3,269)
44,463
69,153
44,788
69,559
44,788
69,559
44,788
69,559
44,788
69,559

a) For the year ending 31 October 2021 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies regime b) The members have not required the company to obtain an audit of in accordance with the section 476 of the Companies Act 2006

c) The directors acknowledge their responsibility for: (i) ensuring the company keeps accounting records which comply with section 386; and

(ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of Section 393, and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the company.

d) The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

CAROLE ANN LEWIS Director Approved by the board on 10 December 2021

3

Parkview Lodge Pre-School

Profit and Loss Account for the year ended 31 October 2021

Notes
Turnover
Cost of sales
Gross Profit
Distribution expenses
Administrative expenses
Operating Deficit
Interest receivable
Interest payable
Deficit for the year ending 31 October 20/21
Retained Deficit carried forward
2021
2020
£
£
99,511
116,662
(56,932)
(57,209)
42,579
59,453
(67,375)
(67,262)
(24,796)
(7,809)
25
16
(24,771)
(7,793)
(24,771)
(7,793)

4

Parkview Lodge Pre-School Notes to the Accounts for the year ended 31 October 2021

1 Accounting policies

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

i) Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2
Creditors: amounts falling due within one year
Tax and Social Security
Accruals
2021
2020
£
£
1,937
1,420
1,849
1,849
3,786
3,269

5

Parkview Lodge Pre-School Notes to the Accounts for the year ended 31 October 2021

3
Surplus Reserves
At 1 November 2020:
Reserve Movements
At 31 October 2021:
2021
2020
£
£
69,559
77,352
(24,771)
(7,793)
44,788
69,559

4 Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Equipment - 20% reducing balance

Cost
At 1 November 2020
Additions
At 31 October 2021
Depreciation
At 1 November 2020
Charge for year
At 31 October 2021
Net book value
At 1 November 2020
At 31 October 2021
Equipment
£
649
649
243
81
324
406
325
Total
£
649
-
649
243
81
324
406
325

6

Parkview Lodge Pre-School Profit and Loss Account for the year ended 31 October 2021

for the information of the directors only

Sales
Cost of sales
Gross Profit
Distribution costs
Administrative expenses
Other operating income
Operating Deficit
Interest receivable
Interest payable
Surplus/ Deficit
2021
2020
£
£
99,511
116,662
(56,932)
(57,209)
42,579
59,453
-
-
(67,375)
(67,262)
-
-
(24,796)
(7,809)
25
16
(24,771)
(7,793)

7

Parkview Lodge Pre-School Schedule to the Profit and Loss Account for the year ended 31 October 2021

for the information of the directors only

Sales: Fees
Funding
Donations
Cost of sales
Purchases
DBS
Staff Salaries
Administrative expenses
Directors Salaries
Premises Expenses
Software
Insurance
Printing, Postage and Stationery
Telephone
Travel and mileage
Cleaning
Rent and Rates
Accountancy
Professional Fees
Subscriptions
Refreshments
Pensions
Heat, light, power and water
Bank Charges
Licenses
Repairs and Renewals
Training Costs
Depreciation of Office Equipment
2021
£
11,999
73,647
13,865
99,511
3,150
78
53,704
56,932
43%
48,367
834
75
1,292
1,075
4,113
481
2,890
1,225
83
1,622
1,379
673
251
168
2,766
81
67,375
2020
£
7,937
108,725
116,662
2,487
140
54,582
57,209
51%
47,203
6,702
132
1,080
930
1,768
761
582
2,000
564
391
35
834
1,601
777
160
184
624
799
135
67,262

8