**Company Registration Number: 07785218 Charity Registration Number: 1145050**
**CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED (A Company Limited By Guarantee) TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS For the Year Ended 31[st] August 2022**
**CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Members of the Board and Professional Advisers|2|
|Trustees Annual Report including Directors Report|3-5|
|Independent Examiners Report|6|
|Statement of Financial Activities||
|(incorporating the income and expenditure account)|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9-12|
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**CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **MEMBERS OF THE BOARD AND PROFESSIONAL ADVISORS**
|**Registered Charity Name**|Corpus Christi Before & After School Care Service Limited|
|---|---|
|**Charity Number**|1145050|
|**Company Number**|07785218|
|**Registered Office**|The Parish Hall|
||Corpus Christi RC School|
||Stanley Road|
||Chadderton|
||Oldham|
||Lancashire|
||OL9 7HA|
|**Directors and Trustees**|Mrs Jan Waterhouse|
||Mrs Elizabeth Moore|
||Mrs Kathleen Jones|
||Mrs Christine Anne Maymon|
||Mrs Helen Williamson|
||Mrs Yvonne Marriott|
|**Secretary**|Mrs Kathleen Jones|
|**Independent Examiners**|Community Accounting Lancashire C.I.C.|
||Foxfields|
||9 Norley Close|
||Chadderton|
||Oldham|
||OL1 2RA|
|**Bankers**|NatWest Bank|
||10 Yorkshire Street|
||Oldham|
||Lancashire|
||OL1 1QT|
- 2 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED TRUSTEES ANNUAL REPORT INCLUDING DIRECTORS REPORT**
The Trustees and directors for the purposes of Company law, present their annual report and the unaudited financial statements of the charity for the year ended 31[st] August 2022.
## **Aims & Objectives**
Our charity’s purposes as set out in the objects contained in the company’s memorandum of association are to provide and assist in the provision of childcare and education services for the benefit of the community in particular to enhance the development and education of children between 3 years 6 months and 11 years 6 months by offering appropriate play education and care facilities and training courses within the Oldham area.
We review our aims, objectives and activities each year. We look at what we have achieved and the outcome of our work in the previous 12 months. We look at the strengths and areas for improvement our provision.
## **How our activities deliver public benefit**
Our main activity is ‘advancement of education’ by delivering learning through play activities. We are registered with Ofsted to provide care and learning for children from nursery to year six children.
The trustees have regard to the guidance issued by the Charity Commission on public benefit, and discuss this at our trustees meetings where we plan and make decisions for the carrying out of our activities to which the guidance is relevant.
## **Who has used and benefited from our services**
Children and families from the Oldham area have attended our provision on a regular basis, facilitating parents to continue, take up work or attend college courses. We offer a free place to a family in special need.
## **Financial review**
Funding continues to be provided by fees paid by parents. Our fees have been kept at a very low rate, to enable as many parents to access our service as possible.
We have managed to set up a small ITC department. This ensures that the service can support the aims and objectives of the statutory curriculum.
## **Investment policy**
Aside from reserves most of the charity’s funds are to be spent in the short term, so there are few funds for long term investment. Having considered the options available the directors decided to invest monies to improve and provide constant access to outdoor play as per our statutory requirements.
## **Reserves**
The committee retains sufficient funds to meet statutory redundancy requirements and sufficient funds to maintain 3 months expenditure. The remaining monies will be used to support improvements in all play and learning areas.
## **Impact of Coronavirus (Covid-19) on Corpus Christi Before & After School Care Service Limited**
We were impacted in previous years with the Covid-19 pandemic from the lockdowns in place, and we did close for periods of time where we were able to access the HMRC Job Retention Scheme (JRS) Grant. A total of £3,239 was received last year (year ended 31[st] March 2021) from the JRS Grant.
When the school re-opened, we carried out all Covid-19 risk assessments in line with government guidelines and complied with school bubbles. These assessments have continued to be reviewed to ensure staff, parents and children are in a safe environment.
Throughout these unprecedented times, we have stayed focused on our intention to increase our reserves to safeguard the charity going forward into the future. We will do this by not having any large project spending until our service is functioning normally again.
- 3 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED TRUSTEES ANNUAL REPORT INCLUDING DIRECTORS REPORT**
## **Plans for the future**
A resolution to convert Corpus Christi Before & After School Care Service Ltd from a Charitable Company limited by guarantee into a Charitable Incorporated Organisation (CIO) was passed by the board of directors/trustees of Corpus Christi Before & After School Care Service Ltd on the 10[th] of November 2021.
We will continue to research developments to the service with school and the local community to facilitate further improvements to all areas of the group, to meet the needs of children attending.
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee, incorporated on 23rd September 2011 and registered as a charity in 2011. The company was established under a Memorandum of Association which established the objects and powers of the charity and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
## **Recruitment and appointment of directors**
The directors of the company are also charity trustees for the purposes of charity law and under the requirements of the Memorandum and Articles of Association the board members are appointed for a period of 5 years after which they may be reappointed.
## **Board members**
Because of the nature of the charity’s work the suitability of all board members is determined through an enhanced disclosure and barring service check.
## **Trustee Induction and Training**
All trustees are familiar with the work of the charity and have been given information about their responsibilities as trustees through the charity commission trustee leaflet.
Future trustees will be provided with the induction training either from the Chair or the Manager.
## **Risk management**
Risks are covered through a comprehensive set of policies and procedures that are shared with staff and users of the provision. These are reviewed annually to ensure they continue to meet the needs of the charity.
## **Organisational structure**
There are 6 board members who meet twice a year and are responsible for the strategic direction and policy of the charity. Board members have a variety of professional backgrounds and skills which support the work of the charity.
## **Directors Responsibilities in relation to the Financial Statements**
The Board have adopted the provision of the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (effective 1 January 2015, and including update bulletins on 2 February 2016 and 5 October 2018) in preparing the annual report and financial statements of the charity. The accounts have been prepared in accordance with the Companies Act 2006.
The trustees (who are also directors of Corpus Christi Before & After School Care Service Limited) for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and with the provision for small companies.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources.
- 4 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED TRUSTEES ANNUAL REPORT INCLUDING DIRECTORS REPORT**
In preparing the financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company’s auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
on their behalf by:
Mrs Christine Maymon **Chairperson & Director**
- 5 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **REPORT TO THE MEMBERS ON THE UNAUDITED FINANCIAL STATEMENTS OF CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
I report to the charity’s trustees on my examination of the accounts of Corpus Christi Before & After School Care Service Limited for the year ended 31 August 2022 as set out on pages 7 to 12.
## **Respective Responsibilities of Trustees and Examiner**
The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act). The trustees consider that an audit is not required for this year, and that an independent examination is needed under s144 (2) of the Charities Act 2011 (the 2011 Act).
Having satisfied myself that the charity is not subject to audit under company law (part 16 of the 2006 Act) and is eligible for independent examination, it is my responsibility to:
- examine the accounts under s145 of the Charities Act 2011 (the 2011 Act)
- follow the procedure laid down in the General Directions given by the Charity Commissioners (under s145(5)(b) of the 2011 Act, and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiners Opinion**
My examination was carried out in accordance with General Directions given by the Charity commission. 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 of disclosures in the accounts, and seeking explanations from the 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 opinion as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent Examiners Statement**
I have completed my examination for the year ended 31 August 2022.
I can confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that:
- accounting records were not kept in accordance with s386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 methods and principles of the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (effective 1 January 2015, and including update bulletins on 2 February 2016 and 5 October 2018).
I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
17[th] September 2022
## **Miss Jacqueline Bird F.M.A.A.T.**
Community Accounting Lancashire C.I.C. Foxfields, 9 Norley Close, Chadderton, Oldham, OL1 2RA
- 6 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
**_Notes_**
**Income from:**
Donations
Charitable activities
**_2_**
-
94,654
-
-
Other income
**_3_**
-
-
**Total**
**94,654**
**-**
**Expenditure on:**
Charitable activities
**_4_**
71,302
-
Other expenditure
-
-
**Total**
**71,302**
**-**
**Net income/(expenditure)**
23,352
-
**Reconciliation of funds:**
Total funds brought forward
24,551
-
**Total funds carried forward**
**_9_**
**47,903**
**-**|**Total**
**Funds**
**2022**
**£**
-
94,654
-
**94,654**
71,302
-
**71,302**
23,352
24,551
**47,903**|**Total**
**Funds**
**2021**
**£**
-
69,959
3,239
**73,198**
67,277
-
**67,277**
5,921
18,630
**24,551**|
|---|---|---|
The statement of financial activities contains all gains and losses for the year and all activities relate to continuing operations. The profit for the purposes of the Companies Act 2006 is the net incoming resources before unrealised losses/gains.
The notes on pages 9 to 12 form part of these financial statements.
Note 14 to the accounts shows a comparative Statement of Financial Activities for the year ended 31 August 2021.
- 7 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **BALANCE SHEET**
## **AS AT 31 AUGUST 2022**
|**2022**
**_Notes_**
**£**
**FIXED ASSETS**
Tangible Fixed Assets
**CURRENT ASSETS**
Debtors
**_6_**
**1,500**
Cash at Bank and in Hand
**47,727**
**CREDITORS: Amounts falling**
**due within one year**
**_7_**
**(1,324)**
**NET CURRENT ASSETS**
**_8_**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**_9_**|
**2021**
**£**
**£**
**-**
1,500
24,512
(1,461)
**47,903**
**47,903**
**47,903**
**47,903**|**£**
**-**
24,551
24,551
24,551
24,551|
|---|---|---|
For the year ending 31[st] August 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Director’s responsibilities:
- i. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476
- ii. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The accounts are prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime and in accordance with Charities SORP (FRS 102).
The accounts were approved by the Board of Directors on the 16[th] of September 2022 and signed on its behalf by:
Mrs Christine Maymon **Chairperson & Director**
- 8 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022**
## **1. Accounting Policies**
## **Basis of accounting**
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 (FRS102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016 and also Update Bulletin 2 published on 5 October 2018) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Incoming Resources**
All income is recognised once the charity has entitlement to the income. It is probable that the income will be received, and the amount of income receivable can be measured reliably.
Income from fees represents fees earned in respect of looking after the children before and after school. Fees received in respect of this received after the year end are included in creditors as fees received in advance.
## **Resources Expended**
Resources expended are recognised on an accruals' basis. All expenses including support costs and governance costs are allocated or apportioned to applicable expenditure headings.
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 settlement will be required, and the amount for the obligation can be measured reliably.
## **Fixed assets**
All fixed assets are initially recorded at cost and depreciated over their useful economic life as follows: Fixtures & Fittings – 5 years
Computer Equipment – 3 Years
## **2. Income from Charitable activities**
|Fee Income
**3. Other income**
HMRC Job Retention Scheme Grant|**2022**
**£**
**94,654**
**94,654**
**2022**
**£**
**-**
**-**|2021
£
69,959
69,959
2021
£
3,239
3,239|
|---|---|---|
There were no Government Grants received during this period.
During the previous financial year, for the year ended 31[st] August 2021, the charity benefitted from a total of £3,239 of Government Grants from the HMRC Job Retention Scheme (JRS) Grant.
[In accordance with accounting policy, this credit was included in ‘Other Income’ within the ‘Statement of Financial Activities (incorporating the Income and Expenditure Accounts)’ in the period for which they compensated].
- 9 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31[st] August 2022**
## **4. Expenditure on Charitable activities**
|||**Support**|**Support**|**Direct**|**Governance**|**2022**|2021|
|---|---|---|---|---|---|---|---|
|||**Costs**||**Costs**|**Costs**|**Total Funds**|Total Funds|
|||**£**||**£**|**£**|**£**|£|
||Salaries||**-**|**58,163**|**-**|**58,163**|54,948|
||Refreshments||**-**|**2,727**|**-**|**2,727**|2,516|
||Premises Costs|**4,025**||**-**|**-**|**4,025**|4,848|
||Office Expenses|**273**||**-**|**-**|**273**|261|
||Equipment, Toys & Books||**-**|**2,853**|**-**|**2,853**|2,723|
||Professional Services||**-**|**1,639**|**974**|**2,613**|1,635|
||Companies House Fee||**-**|**-**|**13**|**13**|13|
||Training||**-**|**635**|**-**|**635**|72|
||Sundries||**-**
|**-**|**-**|**-**|261|
|||**4,298**
||**66,017**|**987**|**71,302**|67,277|
||**Total resources expended are stated after**||**charging:**|||**2022**|2021|
|||||||**£**|£|
||Independent Examination fees|||||**714**|714|
||Other accountancy services (tax work & filing fees)|||||**260**|60|
||Payroll services|||||**710**|756|
|**5.**|**Staff Costs**|||||||
||The movement in the year is after charging:|||||**2022**|2021|
|||||||**£**|£|
||Wages and salaries (including pension)|||||**58,163**|54,948|
||Employer’s national insurance costs|||||**1,550**|1,151|
||**Average number of full-time equivalent employees in the year**|||||||
|||||||**2022**|2021|
||Childcare Workers|||||**3.2**|3.0|
|||||||**3.2**|3.0|
||Two trustees/directors received remuneration during|||the year|as employees.|||
||No employee received emoluments|of £60,000 or above (2021: none).||||||
|**6.**|**Debtors**|||||||
|||||||**2022**|2021|
|||||||**£**|£|
||Accrued Income|||||**-**|-|
||Prepayments|||||**1,500**|1,500|
|||||||**1,500**|1,500|
|**7.**|**Creditors: Amounts falling due within one**||**year**|||||
|||||||**2022**|2021|
|||||||**£**|£|
||Accruals and Deferred Income|||||**1,324**|1,461|
|||||||**1,324**|1,461|
- 10 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022**
|**8.**|**Allocation of Charity’s Net Assets**|||||
|---|---|---|---|---|---|
|||||**Net Current**||
|||||**Assets**|**Total**|
|||||**£**|**£**|
||Unrestricted Funds|||**47,903**|**47,903**|
|**9.**|**Funds**|||||
|||**Balance as at**|**Incoming**|**Resources**|**Balance as at**|
|||**1 September**|**Resources**|**Expended**|**31 August**|
|||**2021**|||**2022**|
||||**£**|**£**|**£**|
||Unrestricted Funds|24,551|94,654|(71,302)|47,903|
||**Total Funds**|**24,551**|**94,654**|**(71,302)**|**47,903**|
## **10. Company Status**
The charity is limited by guarantee and has no share capital. There are 6 members and the liability of each member in the event of winding up is limited to £1.
## **11. Related Parties**
There were no related party transactions during the year.
## **12. Going Concern**
The directors/trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.
## **13. Corporation Tax**
Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. As such no tax charges or liabilities will arise in the charity for this period.
- 11 -
## **CORPUS CHRISTI BEFORE & AFTER SCHOOL CARE SERVICE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2022**
## **14. Comparative Information (previous year)**
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
**_Notes_**
**Income from:**
Donations
Charitable activities
**_2_**
-
69,959
-
-
Other income
**_3_**
3,239
-
**Total**
73,198
-
**Expenditure on:**
Charitable activities
**_4_**
67,277
-
Other expenditure
-
-
**Total**
67,277
-
**Net income/(expenditure)**
5,921
-
**Reconciliation of funds:**
Total funds brought forward
18,630
-
**Total funds carried forward**
24,551
-|**Total**
**Funds**
**2021**
**£**
-
69,959
3,239
73,198
67,277
-
67,277
5,921
18,630
24,551|
|---|---|
- 12 -