**COMPANY REGISTRATION NUMBER: 07637765 CHARITY REGISTRATION NUMBER: 1152336**
## **Fernlea Community Pre-School Company Limited by Guarantee Unaudited Financial Statements**
## **31 August 2021**
## **TTCA LTD**
Chartered accountants 269 Farnborough Road Farnborough Hampshire GU14 7LY
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Financial Statements**
## **Year ended 31 August 2021**
||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**5**|
|Statement of financial activities (including income and||
|expenditure account)|**6**|
|Statement of financial position|**7**|
|Notes to the financial statements|**8**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**15**|
|Notes to the detailed statement of financial activities|**17**|
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year ended 31 August 2021**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2021.
## **Reference and administrative details**
**Registered charity name** Fernlea Community Pre-School **Charity registration number** 1152336 **Company registration number** 07637765 **Principal office and registered** Neville Duke Road **office** Farnborough Hampshire GU14 9BY
## **The trustees**
MJ Harris MH Saunders Dr SJ Berry CM Munns A Tulip **Independent examiner** Thomas McManners BSc ACA ACMI 269 Farnborough Road Farnborough Hampshire GU14 7LY
## **Structure, governance and management**
The charity is a company limited by guarantee and it is regulated by its governing document, the Memorandum and Articles of Association of Fernlea Community Pre-School.
## **The Committee**
Fernlea Community Pre-School is run by a management committee who are company directors and charity trustees voted in by our members at the Annual General Meeting.
The management committee of Chair, Treasurer, Secretary and two others meet at least three times a year, being one each school term. Extra meetings are held as and when necessary, with communication by email on a regular basis.
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of winding up.
**- 1 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 August 2021**
## **Objectives and activities**
The objects of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:-
Offering appropriate play, education and care facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability,
Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs,
- Instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
The Trustees confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity. Members of the public benefit from the provision of education facilities available in the community and the support the charity provides.
The Trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
**- 2 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 August 2021**
## **Achievements and performance**
## **People:**
## **Committee**
Alex Tulip has announced she will be resigning from the committee as our Secretary, due to increased home commitments and Carolyn Munns will be resigning as Chairperson because her children no longer attend the pre-school. We are actively looking to appoint new members.
## **Staff**
This school year saw many staff changes for Fernlea. Sophie Tudor took the decision to stay at home with her new son and not return to us on completion of her maternity leave. Can't say we blame her, it is such a special time to treasure. Becky McLean decided to leave to take an opportunity offered to her and change career direction. After many years both being a parent and working for Fernlea, Natalie Laidlaw decided to leave to work in a Nursery, which gave her more working flexibility. She will be be greatly missed by all and we thank her for her long years of service and dedication. Julie Hillman joined us in September 2020 as bank staff, but has since become a permanent member of staff working parttime. We welcomed Sarah Freemantle, Shannon Coles, Ann Barnshaw and Laura Carrington to our team during the summer term and are pleased to say everyone has settled into the 'Fernlea family' really well. Pauline Taylor has recently been promoted to Deputy, to work alongside Karen Cutler. We are very pleased to say that Kaitlin passed her NVQ level 3 and was promoted to 2 year old lead practitioner. Training has been ongoing for staff on a virtual basis.
## **Covid 19:**
All the children were seen to return to pre-school in September and quickly settled into the routine of being greeted at the door by staff members, sanitising their hands and saying goodbye to their parents/carers. Even the staff members wearing facemasks didn't upset them, this was obviously becoming 'normal' in their short lives. Although it was not necessary to continue with our 'bubbles', social distancing still was in place as much as possible with our outside areas in constant use naturally reducing contacts. All Health and Safety procedures were maintained with a continuous risk assessment being followed. As the Government changed the guidelines, we adapted our procedures accordingly and advised parents of the additional symptoms with the new strain of the virus. All staff were fully vaccinated by May. Throughout all the changes the children took it all in their stride and continued to benefit from their time at pre-school.
## **Children:**
As previously said, all the children have coped extremely well with the return to pre-school and our new children all settled into the routines really quickly.
## **Events:**
With the easing of covid restrictions we were able to hold our Christmas parties in pre-school. Splitting the party helped to keep numbers low. As Father Christmas was unable to stay, he did a surprise visit where the children heard the sleigh bells and saw the snowy footprints where he had popped by to leave them some presents at the door, causing much delight to the children.
At the end of the school year we were able to hold a party for our younger children returning to us in the form of a 'Teddy Bear's Picnic'. The children leaving us to go to school were treated to a 'Leaver's Mini Prom'. All staff worked really hard transforming the classroom and entrance hall into a party venue with voiles, fairy lights, chair covers and table decorations. The children were served by the staff lovely food prepared by Craig Bateman, a local chef, and once again it was delicious. The children also had special 'cocktail' drinks. This is our special time to share with the children before starting their next venture into 'big school'.
**- 3 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 August 2021**
## **Other work:**
The development of our 'wild area' at the bottom of our playground started to take place during the Summer holidays. The old climbing frame has been re-purposed to make a 'look out' area. The slide has been re-used on the grass slope, and house frames have been built around the trees. The 'vision' is to make the area into a type of Forest School with a camp area. The children will be provided with sticks, wooden bricks, logs and other natural materials to explore their environment and build. This is is still a developing project while we observe how the children are using the area and looking to expand on their ideas.
We have been experiencing a continuous problem with our drainage system for a number of years. As our Lease agreement states that we have to pay for all maintenance to the building, this is a cost we have incurred. Dyno-rod have stated there isn't enough drop in the pipe-line and a kink causing the problem. On inspection Hampshire County Council dispute this and say this is not the case. We still have the problem, and are still having to pay! General maintenance still needs to be completed and we would love to be able to set up a working party of volunteers to help with this and keep the costs down for pre-school.
## **The future:**
We are looking forward to the next school year with our developing 'forest' area and the possibility of new exciting areas for the children to play and explore. We have many ideas so watch this space! We now look forward to a much safer and healthier time for us all.
## **Financial review**
During the year there was an excess of income over expenditure amounting to £6,572 compared with an excess of income of £8,948 in 2020. As at 31 August 2021, the reserves of the charity stood at £198,884, compared with £192,312 in 2020.
## **Policies on reserves**
The Trustees have examined the requirement for free reserves, being unrestricted funds which are not represented by tangible fixed assets and which are designed for specific purposes or otherwise committed. The level of free reserves should be £120,000 representing approximately 6 months of ordinary expenditure.
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 23 November 2021 and signed on behalf of the board of trustees by:
MJ Harris
> MJ Harris (Nov 26, 2021, 12:43pm) MJ Harris Trustee
**- 4 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of Fernlea Community PreSchool**
## **Year ended 31 August 2021**
I report to the trustees on my examination of the financial statements of Fernlea Community PreSchool ('the charity') for the year ended 31 August 2021.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company 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 the 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of 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
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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.
Thomas McManners BSc ACA ACMI Independent Examiner
269 Farnborough Road Farnborough Hampshire GU14 7LY
23 November 2021
**- 5 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year ended 31 August 2021**
|||**2021**|**2021**|2020|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**5**|1,137|**1,137**|1,906|
|Charitable activities|**6**|235,097|**235,097**|216,792|
|Other trading activities|**7**|836|**836**|66|
|Other income|**8**|–|**–**|5,523|
|||``|``|``|
|**Total income**||237,070|**237,070**|224,287|
|||``|``|``|
|**Expenditure**|||||
|Expenditure on charitable activities|**9,10**|230,498|**230,498**|215,339|
|||``|``|``|
|**Total expenditure**||230,498|**230,498**|215,339|
|||``|``|``|
|||``|``|``|
|**Net income and net movement in funds**||6,572|**6,572**|8,948|
|||``|``|``|
|**Reconciliation of funds**|||||
|Total funds brought forward||192,312|**192,312**|183,364|
|||``|``|``|
|**Total funds carried forward**||198,884
``|**198,884**
``|192,312
``|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 8 to 13 form part of these financial statements.**
**- 6 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Statement of Financial Position**
## **31 August 2021**
|||**2021**||2020|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**15**||**19,911**|9,548|
|**Current assets**|||||
|Stocks|**16**|**336**||–|
|Debtors|**17**|**4,649**||1,047|
|Cash at bank and in hand||**181,383**||191,599|
|||``||``|
|||**186,368**||192,646|
|**Creditors: amounts falling due within one year**|**18**|**7,395**||9,882|
|||``||``|
|**Net current assets**|||**178,973**|182,764|
||||``|``|
|**Total assets less current liabilities**|||**198,884**|192,312|
||||``|``|
|**Net assets**|||**198,884**|192,312|
||||``|``|
|**Funds of the charity**|||||
|Unrestricted funds|||**198,884**|192,312|
||||``|``|
|**Total charity funds**|**20**||**198,884**|192,312|
||||``|``|
For the year ending 31 August 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 23 November 2021, and are signed on behalf of the board by:
## MJ Harris
MJ Harris (Nov 26, 2021, 12:43pm) MJ Harris Trustee
**The notes on pages 8 to 13 form part of these financial statements.**
**- 7 -**
**Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year ended 31 August 2021**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Neville Duke Road, Farnborough, Hampshire, GU14 9BY.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Disclosure exemptions**
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.(a) No cash flow statement has been presented for the company.(b) Disclosures in respect of financial instruments have not been presented.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**- 8 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2021**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and - 25% reducing balance machinery/Equipment
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
## **4. Limited by guarantee**
The charity is a company limited by guarantee. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
## **5. Donations and legacies**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2021**|Funds|2020|
||£|**£**|£|£|
|**Grants**|||||
|Grants received under the covid job|||||
|retention scheme|35|**35**|1,906|1,906|
|Other covid grants receivable|1,102|**1,102**|–|–|
||``|``|``|``|
||1,137|**1,137**|1,906|1,906|
||``|``|``|``|
**- 9 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2021**
## **6. Charitable activities**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2021**|Funds|2020|
|||£|**£**|£|£|
||Sale of goods/services as part of direct|||||
||charitable activities|57,022|**57,022**|23,683|23,683|
||Income from hot meals provided|–|**–**|4,032|4,032|
||Income from uniform sale|825|**825**|453|453|
||Payments from governments or public|||||
||authorities|177,250|**177,250**|188,624|188,624|
|||``|``|``|``|
|||235,097|**235,097**|216,792|216,792|
|||``|``|``|``|
|**7.**|**Other trading activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2021**|Funds|2020|
|||£|**£**|£|£|
||Fundraising events|836|**836**|66|66|
|||``|``|``|``|
|**8.**|**Other income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2021**|Funds|2020|
|||£|**£**|£|£|
||Other exceptional income - insurance|||||
||claims|–|**–**|5,523|5,523|
|||``|``|``|``|
|**9.**|**Expenditure on charitable activities by fund type**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2021**|Funds|2020|
|||£|**£**|£|£|
||Providing pre-school education|228,176|**228,176**|213,051|213,051|
||Support costs|2,322|**2,322**|2,288|2,288|
|||``|``|``|``|
|||230,498|**230,498**|215,339|215,339|
|||``|``|``|``|
|**10.**|**Expenditure on charitable activities by activity type**|||||
|||Activities||||
|||undertaken||**Total funds**|Total fund|
|||directly Support costs||**2021**|2020|
|||£|£|**£**|£|
||Providing pre-school education|228,176|–|**228,176**|213,051|
||Governance costs|–|2,322|**2,322**|2,288|
|||``|``|``|``|
|||228,176|2,322|**230,498**|215,339|
|||``|``|``|``|
**- 10 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2021**
## **11. Net income**
Net income is stated after charging/(crediting):
|Net income is stated after charging/(crediting):|||
|---|---|---|
||**2021**|2020|
||**£**|£|
|Depreciation of tangible fixed assets|**6,637**|3,182|
||``|``|
## **12. Independent examination fees**
||**2021**|2020|
|---|---|---|
||**£**|£|
|Fees payable to the independent examiner for:|||
|Independent examination of the financial statements|**1,722**|1,638|
||``|``|
## **13. Staff costs**
|The total staff costs and employee benefits for the reporting period are analysed as|The total staff costs and employee benefits for the reporting period are analysed as|follows:|
|---|---|---|
||**2021**|2020|
||**£**|£|
|Wages and salaries|**169,840**|154,582|
|Social security costs|**7,769**|5,677|
|Employer contributions to pension plans|**2,504**|1,982|
||``|``|
||**180,113**|162,241|
||``|``|
The average head count of employees during the year was 10 (2020: 10). The average number of full-time equivalent employees during the year is analysed as follows:
||**2021**|2020|
|---|---|---|
||**No.**|No.|
|Number of production staff|**9**|9|
|Number of administrative staff|**1**|1|
||``|``|
||**10**|10|
||``|``|
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
## **14. Trustee remuneration and expenses**
Two trustees have been paid remuneration from employment with the charity. MJ Harris and MH Saunders received employment income totalling £48,713 (2020: £45,145) . Company pension contributions were made on behalf these trustees of £308 (2020: £259).
**- 11 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2021**
|**15.**|**Tangible fixed assets**|||
|---|---|---|---|
|||Equipment|**Total**|
|||£|**£**|
||**Cost**|||
||At 1 Sep 2020|75,457|**75,457**|
||Additions|17,000|**17,000**|
|||``|``|
||**At 31 Aug 2021**|92,457|**92,457**|
|||``|``|
||**Depreciation**|||
||At 1 Sep 2020|65,909|**65,909**|
||Charge for the year|6,637|**6,637**|
|||``|``|
||**At 31 Aug 2021**|72,546|**72,546**|
|||``|``|
||**Carrying amount**|||
||**At 31 Aug 2021**|19,911|**19,911**|
|||``|``|
||At 31 Aug 2020|9,548|9,548|
|||``|``|
|**16.**|**Stocks**|||
|||**2021**|2020|
|||**£**|£|
||Stock of uniform|**336**|–|
|||``|``|
|**17.**|**Debtors**|||
|||**2021**|2020|
|||**£**|£|
||Trade debtors|**3,709**|554|
||Prepayments and accrued income|**940**|493|
|||``|``|
|||**4,649**|1,047|
|||``|``|
|**18.**|**Creditors:** **amounts falling due within one year**|||
|||**2021**|2020|
|||**£**|£|
||Accruals and deferred income|**5,018**|8,313|
||Social security and other taxes|**2,135**|1,276|
||Other creditors - Pension|**242**|293|
|||``|``|
|||**7,395**|9,882|
|||``|``|
## **19. Pensions and other post retirement benefits**
## **Defined contribution plans**
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,504 (2020: £1,982).
**- 12 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 August 2021**
## **20. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**|||||
|---|---|---|---|---|
|||||**At**|
||At 1 Sep 2020|Income|Expenditure|**31 Aug 2021**|
||£|£|£|**£**|
|General funds|192,312|237,070|(230,498)|**198,884**|
||``|``|``|``|
|||||At|
||At 1 Sep 2019|Income|Expenditure|31 Aug 2020|
||£|£|£|£|
|General funds|183,364|224,287|(215,339)|192,312|
||``|``|``|``|
|**Analysis of net assets between**|**funds**||||
||||Unrestricted|**Total Funds**|
||||Funds|**2021**|
||||£|**£**|
|Tangible fixed assets|||19,911|**19,911**|
|Current assets|||186,368|**186,368**|
|Creditors less than 1 year|||(7,395)|**(7,395)**|
||||``|``|
|**Net assets**|||198,884|**198,884**|
||||``|``|
||||Unrestricted|Total Funds|
||||Funds|2020|
||||£|£|
|Tangible fixed assets|||9,548|9,548|
|Current assets|||192,646|192,646|
|Creditors less than 1 year|||(9,882)|(9,882)|
||||``|``|
|**Net assets**|||192,312|192,312|
||||``|``|
## **21. Analysis of net assets between funds**
**- 13 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
**Management Information Year ended 31 August 2021**
**The following pages do not form part of the financial statements.**
**- 14 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Detailed Statement of Financial Activities**
## **Year ended 31 August 2021**
||**2021**|2020|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Grants received under the covid job retention scheme|**35**|1,906|
|Other covid grants receivable|**1,102**|–|
||``|``|
||**1,137**|1,906|
||``|``|
|**Charitable activities**|||
|Sale of goods/services as part of direct charitable activities|**57,022**|23,683|
|Income from hot meals provided|**–**|4,032|
|Income from uniform sale|**825**|453|
|Payments from governments or public authorities|**177,250**|188,624|
||``|``|
||**235,097**|216,792|
||``|``|
|**Other trading activities**|||
|Fundraising events|**836**|66|
||``|``|
|**Other income**|||
|Other exceptional income - insurance claims|**–**|5,523|
||``|``|
||``|``|
|**Total income**|**237,070**
``|224,287
``|
**- 15 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Detailed Statement of Financial Activities** _**(continued)**_
## **Year ended 31 August 2021**
||**2021**|2020|
|---|---|---|
||**£**|£|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Purchases|**8,689**|9,355|
|Wages and salaries|**169,840**|154,582|
|Employer's NIC|**7,769**|5,677|
|Pension costs|**2,504**|1,982|
|Rent|**17,292**|17,246|
|Rates and water|**349**|992|
|Light and heat|**1,457**|2,095|
|Repairs and maintenance|**4,066**|5,407|
|Insurance|**2,573**|3,297|
|Legal and professional fees|**1,788**|1,704|
|Telephone|**907**|1,031|
|Other office costs|**1,142**|1,327|
|Depreciation|**6,637**|3,182|
|Other interest payable and similar charges|**534**|584|
|Staff welfare and training|**1,689**|1,110|
|Bank charges|**1,061**|841|
|Professional Subscriptions|**1,376**|644|
|Hot Meals|**–**|4,032|
|Uniform|**825**|251|
||``|``|
||**230,498**|215,339|
||``|``|
||``|``|
|**Total expenditure**|**230,498**|215,339|
||``|``|
||``|``|
|**Net income**|**6,572**|8,948|
||``|``|
**- 16 -**
## **Fernlea Community Pre-School**
## **Company Limited by Guarantee**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 31 August 2021**
||**2021**|2020|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**Providing pre-school education**|||
|**_Activities undertaken directly_**|||
|Consumables and general costs|**8,689**|9,355|
|Staff costs - wages/salaries|**169,840**|154,582|
|Staff costs - employer's NIC|**7,769**|5,677|
|Staff costs - pension costs|**2,504**|1,982|
|Rent|**17,292**|17,246|
|Rates & water|**349**|992|
|Light & heat|**1,457**|2,095|
|Repairs & maintenance|**4,066**|5,407|
|Insurance|**2,573**|3,297|
|Telephone|**907**|1,031|
|Other expenses - other|**1,142**|1,327|
|Depreciation|**6,637**|3,182|
|Staff welfare and training|**1,689**|1,110|
|Bank charges|**1,061**|841|
|Professional Subscriptions|**1,376**|644|
|Hot Meals|**–**|4,032|
|Uniform|**825**|251|
||``|``|
||**228,176**|213,051|
||``|``|
|**Governance costs**|||
|Governance costs - accountancy fees|**1,788**|1,704|
|Governance costs - Sage licence fees|**534**|584|
||``|``|
||**2,322**|2,288|
||``|``|
||``|``|
|**Expenditure on charitable activities**|**230,498**|215,339|
||``|``|
**- 17 -**
**Issuer** Treetops Chartered Accountants **Document generated** Fri, 19th Nov 2021 12:10:44 UTC **Document fingerprint** 18e8e4d25150839ad473d2f83a24b6d2
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Fri, 26th Nov 2021 12:43:12 UTC MJ Harris - Signer (3a78f743e492eb54dc6573dac5b5b300) **Audit history log Date Action** Fri, 26th Nov 2021 12:43:12 UTC The envelope has been signed by all parties. (62.255.196.143) Fri, 26th Nov 2021 12:43:12 UTC MJ Harris signed the envelope. (62.255.196.143) Fri, 26th Nov 2021 12:40:51 UTC MJ Harris viewed the envelope. (62.255.196.143) Fri, 26th Nov 2021 12:40:49 UTC MJ Harris opened the document email. (66.249.93.212) Fri, 26th Nov 2021 12:40:46 UTC MJ Harris opened the document email. (66.249.93.210) Fri, 26th Nov 2021 12:13:04 UTC Document emailed to fernleapreschool@gmail.com (18.170.30.56) Fri, 26th Nov 2021 12:13:01 UTC Sent MJ Harris a reminder to sign the envelope. (3.8.173.210) Fri, 26th Nov 2021 12:13:01 UTC The active signer will be automatically reminded. (3.8.173.210) Fri, 26th Nov 2021 9:22:33 UTC MJ Harris viewed the envelope. (62.255.196.143) Fri, 26th Nov 2021 9:22:10 UTC MJ Harris opened the document email. (66.249.93.212) Fri, 19th Nov 2021 14:31:31 UTC MJ Harris opened the document email. (66.249.93.208) Fri, 19th Nov 2021 14:31:28 UTC MJ Harris opened the document email. (66.249.93.208) Fri, 19th Nov 2021 12:14:27 UTC MJ Harris opened the document email. (66.249.92.76) Fri, 19th Nov 2021 12:14:25 UTC Document emailed to fernleapreschool@gmail.com (18.130.238.107) Fri, 19th Nov 2021 12:14:25 UTC Sent the envelope to MJ Harris (fernleapreschool@gmail.com) for signing. (82.22.136.2) Fri, 19th Nov 2021 12:13:44 UTC Automatic reminders for this envelope have been set to occur every 7 days (82.22.136.2) Fri, 19th Nov 2021 12:13:40 UTC MJ Harris has been assigned to this envelope (82.22.136.2) Fri, 19th Nov 2021 12:11:02 UTC Document generated with fingerprint f3afd4c6a5c8e9b530f32a9398123ea1 (82.22.136.2) Fri, 19th Nov 2021 12:11:02 UTC Document generated with fingerprint e0430301d95a56ce233bf2900bbb918d (82.22.136.2)
Fri, 19th Nov 2021 12:11:02 UTC
Fri, 19th Nov 2021 12:11:02 UTC Document generated with fingerprint 18e8e4d25150839ad473d2f83a24b6d2 (82.22.136.2) Fri, 19th Nov 2021 12:11:02 UTC Document generated with fingerprint 90137b988d8b5881b993bd80702efb97 (82.22.136.2) Fri, 19th Nov 2021 12:10:44 UTC Envelope generated by Tracy Mair (82.22.136.2)