2021-08-31-accounts - The Aldershot Garrison Pre-School Settings

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Trustees' Report	1 to	10
Report ofthe Independent Auditors	11 to	14
Statement of Financial Activities	15
Statement of Financial Position
Statement ofCash Flows	17
Notes to the Statement ofCash Flows	18
Notes to the Financial Statements	19 to	27

Statement of Financial Activit for the Year Ended 31August	ies 2021
			2021	2020
			Unrestricted	Total
			funds	funds
		Notes		as restatedI
INCOME AND ENDOWMENTS	FROM
Donations and legacies			7,772
Charitable activities
Charitable activities			800,238	868,176
Other trading activities			2,111	2,464
Investment income			5 190	8092
Total			815,311	878,732
EXPENDITURE ON
Raising funds			2,489	2,748
Charitable activities
Charitable activities			919,583	883,591
Total			922,072	886,339
NET INCOME/(EXPENDITURE)			(106,761)	(7,607)
Other recognised gains/(losses) Gains on revaiuabon offixed assets			~49967	~1841
Net movement in funds			(56,794)	(5,766)
RECONCILIATION OF FUNDS
Total funds brought forward			610,954	616,720
TOTAL FUNDS CARRIED FORWARD			~41	~14

				2021	2020
				Unrestricted	Total
				funds	funds
					as restated
			Notes		6
FIXED	ASSETS
Tangible	assets		14	41,589	49,278
Investments			15	394 0611	347 048
				435,657	396,326
CURRENT ASSETS
Debtors			16	24,881	22,336
Cash at	bank and	in hand		121042	262 1176
				5,923	285,2 2
CREDITORS
Amounts	falling due within one year		17	(27,420)	(70,584)
NET CURRENT ASSETS				118503	214 628
TOTAL ASSETS LESSCURRENT LIABILITIES NET ASSETS				554,160 ~41	610,954 ~14
FUNDS Unrestricted funds TOTAL FUNDS			19	554 160 ~41 fl	610954 ~14

			2021	2020
				as restated
		Notes		I
Cash flows from operating	activities
Cash generated from operabons Net cash (used in)/provided by operabng		I activities	148257 148257	23 743 ~23 743
Cash flows from investing	activities
Purchase of tangible fixed assets			(1,714)	(1,196)
Purchase of fixed asset investments			(66,035)
Sale of fixed asset investments			68,982	2,749
Interest received			76	1,086
Share porffolio income			5 114	7 006
Net cash provided by investing activities			6423	9 645
Change in cash and cash	equivalents	in
the reporting period			(141,834)	33,388
Cash and cash equivalents beginning ofthe reporting	at the period		262 876	~229 488
Cash and cash equivalents	at the end	of
the reporting period			121042	~262 876

RECONCILIATION	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING	ACTIVITIES
					2021	2020
						as restated
						I
Net expenditure for the reporting			period (as per the Statement of
Financial Activities)					(106,761)	(7,607)
Adjustments for:
Depreciation charges					9,403	11,506
Interest received					(76)	(1,086)
Share porffolio income					(5,114)	(7,006)
Increase in debtors (Decrease)/increase in creditors Net cash (used In)/provided		by operadons			(2,545) ~43 164 ~148257)	(5,157) 33093 ~23 743
ANALYSIS OF CHANGES IN		NET FUNDS
			At 1.9.20I		Cash flowI	At 31.8.21 I
Net cash
Cash at bank and in Total	hand		262 262 2 2	876 876 7	~141834) ~141834) ~141 4)	121042 121042 121 42

RAISING FUNDS	RAISING FUNDS
Investment management		costs
					2021	2020
						as restated
					I	I
Management charges					~248	~274
CHARITABLE ACTIVITIES		COSTS
					Support
				Direct	costs (see
Charitable actfvfbes				CostsI ~219	note 9)I ~7	Totals I ~91958
SUPPORT COSTS
						Information
Charitable actfvfbes				Management I ~4	FinanceI ~1142	technology ~20 20
					Governance
Charitable actfvfbes				OtherI 19999	costsI ~4	Totals I ~78
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is	stated after charging/(crediting):
					2021	2020
						as restated
					6
Auditors' remuneration					6,540	5,880
Depreciation —owned assets Other operating leases					9,403 ~3686	11,506 ~2570
TRUSTEES' REMUNERATION			AND BENEFITS

STAFF COSTS
				2021	2020
					as restated
				E
Wages and salanes				736,370	710,662
Social security costs Other pension costs				41,688 ~11854	41,899 ~9584
				~789912	~762 145
The average monthly	number of employees	during	the year was as follows:
				2021	2020
					as restated
Employees				49	46

TANGIBLE FIXEDASSETS
		Fixtures
	Property	and
	improvements	fittings	Totals
	E	E
COST
At 1September 2020	85,675	165,968	251,643
Additions At 31August 2021	~85675	1714 ~167682	1 714 ~253 357
DEPRECIATION
At 1September 2020	37,494	164,871	202,365
Charge for year	8567	836	9403
At 31August 2021	46 061	165707	211768
NET BOOK VALUE At 31August 2021 At 31August 2020	~39614 ~48 181	~1975 ~1097	~41589 ~49 278

																Usted
																investments
																I
	MARKET VALUE
	At 1September		2020													347,048
	Addibons															66,035
	Dlsposiils															(75,940)
	Revaluabons															56 925
	At 31August	2021														394068
	NET BOOK VALUE
	At 31August At 31August	2021 2020														~47
	The investments			represent			holdings in the		investment		porffolio managed		by Rathbone	Investment	Management.
	The historical	cost of			the	above		investments	was	6334,764		(2020: 6315,862).
16.	DEBTORS: AMOUNTS					FALLING DUE WITHIN ONE YEAR
															2021	2020
																as restated
															6
	Trade debtors														24,881	9,054
	Other debtors Prepayments	and		accrued			income									7,536 ~5746
															24 81	22 332i
17.	CREDITORS:		AMOUNTS				FALLING DUE		WITHIN		ONE	YEAR
															2021	2020
																as restated
															6
	Trade creditors														4,394	1,730
	Social security		and other			taxes									9,056	8,545
	Other creditors Accruals and deferred				income										6,950 7020	17,215 ~43 094
														~27 420		~705 4
18.	LEASING AGREEMENTS
	Minimum lease		payments				under	non-cancellable		operating		leases fall due	as follows:
															2021	2020
																as restated
															6
	Within one year														1,571	3,179
	Between one	and		five	years									~1571		1 571 ~4750

MOVEMENT	IN FUND	S
				Net	Transfers
				movement	between	At
			At 1.9.20	in funds	funds	31.8.21
			I	6	6	1'
Unrestricted	funds
Genera I fund Designated fund			262,954 348 000 610954	(104,272) ~47478 ~56794)	(34,590) 34 590	124,092 430 068 ~554 160
TOTAL FUNDS
Net movement	in funds,	included	in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resourcesI	expendedI	lossesI	in fundsI
Unrestricted	funds
Genera I fund Designated fund TOTAL FUNDS			815,311 ~815311 ~815311	(919,583) ~2%I9 ~922 072) ~922072)	~49 967 ~49967 ~49 967	(104,272) ~47 478 ~56 794) ~56794)

Compar	atwe n	et movemen	t in funds, included in th	e above are as follo	ws:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
				E	E	E	E
Unrestricted		funds
Genera	I fund			878,732	(886,339)	1,841	(5,766)
TOTAL	FUNDS			~878 732	~886339)	~1841	~5766)
A current year		12 months	and prior year 12 months	combined position	Is as follows:
					Net	Transfers
					movement	between	At
				At 1.9.19	in funds	funds	31.8.21
				E	E	E	E
Unrestricted		funds
Genera I fund Designated fund TOTAL FUNDS				268,720 348 000 616720 ~616720	(110,038) ~4747S ~62 560) ~62 560)	(34,590) 34 590	124,092 430 068 554 160 ~554 160

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	E	E	E	E
Unrestricted funds
Genera I fund Designated fund TOTAL FUNDS	1,694,043 1 694 043 ~1	(1,805,922) ~2489 ~1808411) ~1411)	1,841 ~49967 51808 ~1	(110,038) ~47 478 ~62 560) ~2)