**REGISTERED COMPANY NUMBER: 07856560 (England and Wales) REGISTERED CHARITY NUMBER: 1148519**
||Page|
|---|---|
|Report of the Trustees|3|
|Statement of Financial Activities|
4|
|Balance Sheet|5|
|Notes to the Financial Statements|6-10|
|Detailed Statement of Financial Activities|
11|
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 FOR ROTHERFIELD VILLAGE PRE-SCHOOL**
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **Report of the Trustees**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
07856560 (England and Wales)
## **Registered Charity number**
1148519
## **Registered office**
Recreation Ground North Street Rotherfield East Sussex TN6 3LX
## **Trustees**
Mr. I Harris Ms. S Milledge Mrs. C D’Arcy Mrs. D Zeigler Mrs. T Ashwell Mrs L Jones
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on 20th May 2021 and signed on its behalf by:
Mr. I Harris – Chair to the Trustees
## **ROTHERFIELD VILLAGE PRESCHOOL STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31 August 2020
|**Note**
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary Income
Investment Income
2
**Total Incoming resources**
**RESOURCES EXPENDED**
**Cost of generating funds**
Cost of generating voluntary income
Fundraising trading: cost of goods sold and
other costs
**Total resources expended**
**NET INCOMING/(OUTGOING) RESOURCES**
**RECONCILIATION OF FUNDS**
Total funds brought forward
Prior Period Adjustment
3
**TOTAL FUNDS CARRIED FORWARD**|**31-Aug-20**
**Unrestricted**
**fund**
**129,687**
**66**
**129,753**
121,952
7,564
**129,516**
**237**
**74,139**
**74,376**|31-Aug-19
Unrestricted
fund
137,856
85
137,941
122,949
13,831
136,780
1,161
75,262
(2,284)
74,139|
|---|---|---|
## **ROTHERFIELD VILLAGE PRESCHOOL BALANCE SHEET**
For the Year Ended 31 August 2020
|Note
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|**31-Aug-20**
**Unrestricted**
**fund**
**3,590**
**20**
**72,548**
**72,568**
**1,782**
70,786
**74,376**
74,376
**74,376**
**74,376**|31-Aug-19
Unrestricted
fund
4,786
1,341
68,592
69,933
(581)
69,352
**74,139**
74,139
74,139
74,139|
|---|---|---|
**ROTHERFIELD VILLAGE PRESCHOOL Notes to the Financial Statements**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020.
The members do not require the company to obtain an audit of its financial statements for the year ended 31st August 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015).
The financial statements were approved by the Board of Trustees on 29 May 2020 and were signed on its behalf by:
Mr. I Harris – Chair to the Trustees
**ROTHERFIELD VILLAGE PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment: 5 years, straight line
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **2. INVESTMENT INCOME**
|Deposit Account Interest
**3.**
**PRIOR PERIOD ADJUSTMENT**
A prior period adjustment was made to reconcile the published accounts
to the accounting package
**4.**
**NET INCOME/(OUTGOING) RESOURCES**
Net resources are stated after charging/(crediting):
Depreciation - owned assets
Rent
Other Pension Costs|**31-Aug-20**
**£**
**66**
**31-Aug-20**
**£**
**31-Aug-20**
**£**
**1,197**
**-**
**2,423**|31-Aug-19
£
85
31-Aug-19
£
(2,284)
31-Aug-19
£
1,197
667
1,042|
|---|---|---|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2019 nor for the year ended
31 August 2018.
## **Trustees' Expenses**
There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.
## **6. STAFF COSTS**
|Wages and Salaries
Other pension costs
The average monthly number of employees during the year was as follows:|**31-Aug-20**
**£**
**100,319**
**2,423**
**102,742**
**31-Aug-20**
14|31-Aug-19
£
99,829
1,042
100,871
31-Aug-19
14|
|---|---|---|
No employees received emoluments in excess of £60,000.
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **7. TANGIBLE FIXED ASSETS**
|At 1 September 2018 and 31 August 2019
**DEPRECIATION**
Charge for the year
**NET BOOK VALUE**
As 31 August 2020
At 31 August 2019
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**9**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Prior period adjustment
**TOTAL FUNDS**
Net movement in funds, including the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At 1.9.19**
**£**
**76,423**
**(2,284)**
**74,139**
**Incoming**
**resources**
**£**
**129,753**
**129,753**|**31-Aug-20**
**£**
**20**
**31-Aug-20**
**£**
**1,731**
(22)
**1,708**
**Net**
**Movement**
**in funds**
**£**
**237**
**237**
**Resurces**
**Expended**
**£**
**(129,516)**
**(129,516)**|**Computer**
**Equipment**
£
5,983
1,197
**3,589**
4,786
31-Aug-19
£
1,342
31-Aug-19
£
324
257
581
**At 31.8.20**
**£**
**76,660**
**(2,284)**
**74,376**
**Movement**
**in funds**
**£**
**237**
**237**|
|---|---|---|---|
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **10. MOVEMENT IN FUNDS (cont.)**
|**Comparatives for movement in funds**
**At 1.9.18**
**Unrestricted funds**
**£**
General fund
**75,262**
Prior period adjustment
**TOTAL FUNDS**
**75,262**
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**Unrestricted funds**
**£**
General fund
**137,941**
**TOTAL FUNDS**
**137,941**
A current year 12 months and prior year 12 months combined position is as follows:
**At 1.9.18**
**Unrestricted funds**
**£**
General fund
**75,262**
Prior perdiod adjustment
**TOTAL FUNDS**
**75,262**
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**Unrestricted funds**
**£**
General fund
**267,694**
**TOTAL FUNDS**
**267,694**|**Net**
**Movement**
**in funds**
**£**
**1,161**
**1,161**
**Resurces**
**Expended**
**£**
**(136,780)**
**(136,780)**
**Net**
**Movement**
**in funds**
**£**
**1,398**
**1,398**
**Resurces**
**Expended**
**£**
**(266,296)**
**(266,296)**|**At 31.8.19**
**£**|
|---|---|---|
|||**76,423**|
|||**(2,284)**
**74,139**
**Movement**
**in funds**
**£**
**1,161**
**1,161**
**At 31.8.20**
**£**|
|||**76,660**|
|||**(2,284)**
**74,376**
**Movement**
**in funds**
**£**
**1,398**
**1,398**|
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31 August 2020
|**INCOMING RESOURCES**
**Voluntary Income**
Income
Investment Income
Deposit Account Interest
**Total Incoming resources**
**RESOURCES EXPENDED**
**Cost of generating voluntary Income**
Wages
Pensions
Rent
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Subscriptions
Computer costs
Bookkeeping
Training
Repairs and maintenance
Computer equipment depreciation
**Fundraising trading: cost of goods sold and other costs**
Purchases
**Total resources expended**
**Net income/(expenditure)**|**31-Aug-20**
**Unrestricted**
**fund**
**129,687**
**66**
**129,753**
**100,319**
**2,423**
**-**
**1,640**
**806**
**2,704**
**615**
**1,377**
**1,586**
**772**
**1,056**
**1,618**
**1,265**
**4,575**
**1,197**
**121,952**
**7,564**
**129,516**
**237**|31-Aug-19
Unrestricted
fund
137,856
85
137,941
99,829
1,043
667
1,753
802
2,096
529
1,402
623
718
606
2,621
1,678
7,388
1,197
122,949
13,831
136,780
**1,161**|
|---|---|---|
**REGISTERED COMPANY NUMBER: 07856560 (England and Wales) REGISTERED CHARITY NUMBER: 1148519**
||Page|
|---|---|
|Report of the Trustees|3|
|Statement of Financial Activities|
4|
|Balance Sheet|5|
|Notes to the Financial Statements|6-10|
|Detailed Statement of Financial Activities|
11|
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 FOR ROTHERFIELD VILLAGE PRE-SCHOOL**
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **Report of the Trustees**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
07856560 (England and Wales)
## **Registered Charity number**
1148519
## **Registered office**
Recreation Ground North Street Rotherfield East Sussex TN6 3LX
## **Trustees**
Mr. I Harris Ms. S Milledge Mrs. C D’Arcy Mrs. D Zeigler Mrs. T Ashwell Mrs L Jones
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on 20th May 2021 and signed on its behalf by:
Mr. I Harris – Chair to the Trustees
## **ROTHERFIELD VILLAGE PRESCHOOL STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31 August 2020
|**Note**
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary Income
Investment Income
2
**Total Incoming resources**
**RESOURCES EXPENDED**
**Cost of generating funds**
Cost of generating voluntary income
Fundraising trading: cost of goods sold and
other costs
**Total resources expended**
**NET INCOMING/(OUTGOING) RESOURCES**
**RECONCILIATION OF FUNDS**
Total funds brought forward
Prior Period Adjustment
3
**TOTAL FUNDS CARRIED FORWARD**|**31-Aug-20**
**Unrestricted**
**fund**
**129,687**
**66**
**129,753**
121,952
7,564
**129,516**
**237**
**74,139**
**74,376**|31-Aug-19
Unrestricted
fund
137,856
85
137,941
122,949
13,831
136,780
1,161
75,262
(2,284)
74,139|
|---|---|---|
## **ROTHERFIELD VILLAGE PRESCHOOL BALANCE SHEET**
For the Year Ended 31 August 2020
|Note
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|**31-Aug-20**
**Unrestricted**
**fund**
**3,590**
**20**
**72,548**
**72,568**
**1,782**
70,786
**74,376**
74,376
**74,376**
**74,376**|31-Aug-19
Unrestricted
fund
4,786
1,341
68,592
69,933
(581)
69,352
**74,139**
74,139
74,139
74,139|
|---|---|---|
**ROTHERFIELD VILLAGE PRESCHOOL Notes to the Financial Statements**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020.
The members do not require the company to obtain an audit of its financial statements for the year ended 31st August 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015).
The financial statements were approved by the Board of Trustees on 29 May 2020 and were signed on its behalf by:
Mr. I Harris – Chair to the Trustees
**ROTHERFIELD VILLAGE PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment: 5 years, straight line
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **2. INVESTMENT INCOME**
|Deposit Account Interest
**3.**
**PRIOR PERIOD ADJUSTMENT**
A prior period adjustment was made to reconcile the published accounts
to the accounting package
**4.**
**NET INCOME/(OUTGOING) RESOURCES**
Net resources are stated after charging/(crediting):
Depreciation - owned assets
Rent
Other Pension Costs|**31-Aug-20**
**£**
**66**
**31-Aug-20**
**£**
**31-Aug-20**
**£**
**1,197**
**-**
**2,423**|31-Aug-19
£
85
31-Aug-19
£
(2,284)
31-Aug-19
£
1,197
667
1,042|
|---|---|---|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2019 nor for the year ended
31 August 2018.
## **Trustees' Expenses**
There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.
## **6. STAFF COSTS**
|Wages and Salaries
Other pension costs
The average monthly number of employees during the year was as follows:|**31-Aug-20**
**£**
**100,319**
**2,423**
**102,742**
**31-Aug-20**
14|31-Aug-19
£
99,829
1,042
100,871
31-Aug-19
14|
|---|---|---|
No employees received emoluments in excess of £60,000.
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **7. TANGIBLE FIXED ASSETS**
|At 1 September 2018 and 31 August 2019
**DEPRECIATION**
Charge for the year
**NET BOOK VALUE**
As 31 August 2020
At 31 August 2019
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**9**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Prior period adjustment
**TOTAL FUNDS**
Net movement in funds, including the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At 1.9.19**
**£**
**76,423**
**(2,284)**
**74,139**
**Incoming**
**resources**
**£**
**129,753**
**129,753**|**31-Aug-20**
**£**
**20**
**31-Aug-20**
**£**
**1,731**
(22)
**1,708**
**Net**
**Movement**
**in funds**
**£**
**237**
**237**
**Resurces**
**Expended**
**£**
**(129,516)**
**(129,516)**|**Computer**
**Equipment**
£
5,983
1,197
**3,589**
4,786
31-Aug-19
£
1,342
31-Aug-19
£
324
257
581
**At 31.8.20**
**£**
**76,660**
**(2,284)**
**74,376**
**Movement**
**in funds**
**£**
**237**
**237**|
|---|---|---|---|
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the Year Ended 31 August 2020
## **10. MOVEMENT IN FUNDS (cont.)**
|**Comparatives for movement in funds**
**At 1.9.18**
**Unrestricted funds**
**£**
General fund
**75,262**
Prior period adjustment
**TOTAL FUNDS**
**75,262**
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**Unrestricted funds**
**£**
General fund
**137,941**
**TOTAL FUNDS**
**137,941**
A current year 12 months and prior year 12 months combined position is as follows:
**At 1.9.18**
**Unrestricted funds**
**£**
General fund
**75,262**
Prior perdiod adjustment
**TOTAL FUNDS**
**75,262**
Comparative net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**Unrestricted funds**
**£**
General fund
**267,694**
**TOTAL FUNDS**
**267,694**|**Net**
**Movement**
**in funds**
**£**
**1,161**
**1,161**
**Resurces**
**Expended**
**£**
**(136,780)**
**(136,780)**
**Net**
**Movement**
**in funds**
**£**
**1,398**
**1,398**
**Resurces**
**Expended**
**£**
**(266,296)**
**(266,296)**|**At 31.8.19**
**£**|
|---|---|---|
|||**76,423**|
|||**(2,284)**
**74,139**
**Movement**
**in funds**
**£**
**1,161**
**1,161**
**At 31.8.20**
**£**|
|||**76,660**|
|||**(2,284)**
**74,376**
**Movement**
**in funds**
**£**
**1,398**
**1,398**|
## **ROTHERFIELD VILLAGE PRESCHOOL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31 August 2020
|**INCOMING RESOURCES**
**Voluntary Income**
Income
Investment Income
Deposit Account Interest
**Total Incoming resources**
**RESOURCES EXPENDED**
**Cost of generating voluntary Income**
Wages
Pensions
Rent
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Subscriptions
Computer costs
Bookkeeping
Training
Repairs and maintenance
Computer equipment depreciation
**Fundraising trading: cost of goods sold and other costs**
Purchases
**Total resources expended**
**Net income/(expenditure)**|**31-Aug-20**
**Unrestricted**
**fund**
**129,687**
**66**
**129,753**
**100,319**
**2,423**
**-**
**1,640**
**806**
**2,704**
**615**
**1,377**
**1,586**
**772**
**1,056**
**1,618**
**1,265**
**4,575**
**1,197**
**121,952**
**7,564**
**129,516**
**237**|31-Aug-19
Unrestricted
fund
137,856
85
137,941
99,829
1,043
667
1,753
802
2,096
529
1,402
623
718
606
2,621
1,678
7,388
1,197
122,949
13,831
136,780
**1,161**|
|---|---|---|
## **ROTHERFIELD VILLAGE PRE-SCHOOL - INDEPENDENT EXAMINERS REPORT**
## **For the Year Ended 31 August 2020**
Report to the Trustees of Rotherfield Village Pre-School for the year ended 31 August 2020 Charity No 1148519.
## **Respective Responsibilities of Trustees and Examiner**
The Charity’s Trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed.
## **It is my responsibility to:**
- Examine the accounts (under section 145 of the Act);
- To follow procedures laid down in the General Directions given by the Charity Commission
- (under section145(5) of the Act)
- To state whether matters have come to my attention.
## **Basis of independent examiner’s statement**
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 in comparison, of the accounts presented with those records. It also includes consideration of any unusual items or 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 audit opinion on the accounts.
## **Independent Examiners statement**
In the course of my examination, no matter has come to my attention:
1. Which gives me reasonable cause to believe that in any material respect, the Trustees have not met the requirements to ensure that proper accounting records are kept (in accordance with section 130 of the Act); and accounts are prepared which agree with the accounting records and comply within the accounting requirements of the Act; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed on 31 May 2021
Mr G Khan ACMA G3J Limited 32 Abinger Drive Redhill Surrey, RH1 6SY