##
##
##
||||Page||
|---|---|---|---|---|
|Charity information|||||
|Trustees'
Annual
Report|||||
|Statement oftrustees'|responsibilities||||
|Independent
Examiners'||report|||
|Funds Statements:-|||||
|Statement
of Financial|Activities|||8|
|Statement
of Financial|Activities - Prior Year statement|||9|
|Movements
in funds||||10|
|Balance sheet|||||
|Notes to the accounts|||||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|more fully d|etailed
in|the accounts, ca|n be summaris|ed
as follows:-||
|---|---|---|---|---|---|
|||||2021|2020|
|||||f||
|Net expenditure||||(4,240)|(6,659)|
|Unrestricted
the general|Revenue
purposes|Funds available
ofthe charity|for|159,324|163,564|
|Total Funds||||159,324|163,564|
##
##
##
##
##
##
##
##
##
##
##
##
||||SORP|Current year|Current year|Current year|Prior Year|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total Funds|Total Funds|
|||||Funds|Funds|||
|||||2021|2021|2021|2020|
||||||6|f|6|
|Income &Endowments||from:||||||
|Charitable
activities|||A2|95,708||95,708|99,383|
|Total income||||95,908||95,908|99,383|
|Expenditure
on:||||||||
|Charitable
activities|||B2|100,148||100,148|106,042|
|Total expenditure|||B|100,148||100,148|106,042|
|Net expenditure
for|the|year||(4,240)||(4,240)|(6,659)|
|Net income after transfers|||A-B-C|(4,240)||(4,240)|(6,659)|
|Net movement
in funds||||(4,240)||(4,240)|(6,659)|
|Reconciliation
offunds:-||||||||
|Total funds brought|forward|||163,564||163,564|170,223|
|Total funds carried|forward|||159,324||159,324|163,564|
||||SORP
Ref|Prior Year
Unrestricted|Prior Year
Restricted|Prior Year
Total Funds|
|---|---|---|---|---|---|---|
|||||Funds|Funds||
|||||2020|2020|2020|
||||||6||
|Income &Endowments||from:|||||
|Charitable
activities|||A2|99,383||99,383|
|Total income||||99,383||99,383|
|Expenditure
on:|||||||
|Charitable
activities|||B2|106,042||106,042|
|Total expenditure|||B|106,042||106,042|
|Net expenditure
for|the|year||(6,659)||(6,659)|
|Net income after transfers||||(6,659)||(6,659)|
|Net movement
in funds||||(6,659)||(6,659)|
|Reconciliation
offunds:-|||||||
|Total funds brought|forward|||170,223||170,223|
|Total funds carried|forward|||163,564||163,564|
|fixed assets fo|r Charity use:-|||||
|---|---|---|---|---|---|
|||||2021|2020|
||||||6|
|Funds generated|in the year as detailed|in the|SOFA|(4,240)|(6,659)|
|Net resources|available to fund charitable||activities|(4,240)|(6,659)|
##
||||||Unrestricted|Restricted|Total|Last year|
|---|---|---|---|---|---|---|---|---|
||||||Funds|Funds|Funds|Total Funds|
||||||2021|2021|2021|2020|
||||||6|6|6|6|
|Accumulated||funds brought||forward|163,564||163,564|170,223|
|Recognised
transfers||gains and|losses before||(4,240)||(4,240)|(6,659)|
||||||159,324||159,324|163,564|
|Closing|revenue funds||||159,324||159,324|163,564|
|Summary|of funds||||Unrestricted|Restricted|Total|Last Year|
||||||and|Funds|Funds|Total Funds|
||||||Designated
funds||||
||||||2021|2021|2021|2020|
|||||||6|6|6|
|Revenue|accumulated||funds||159,324||159,324|163,564|
##
|StCuthbert's
Old S|chool Nursery|- Balan|ce Sheet|as at 31 Ma|rch 2021||
|---|---|---|---|---|---|---|
||||SORP||||
|||Note|Ref||2021|2020|
|Fixed assets|||A||||
|Tangible assets||8|A2||100,534|106,397|
|Current assets|||B||||
|Debtors||9|B2|613|348||
|Cash at bank and
in|hand||B4|60,894|58,447||
|Total current assets||||61,507|58,795||
|Creditors: amounts|falling due||||||
|within one year||10|C1|(2717)|(1,628)||
|Net current assets|||||58,790|57,167|
|The total net assets|ofthe charity||||159,324|163,564|
|The total net assets|ofthe charity|are funded
by the funds ofthe charity, as follows:-|||||
|Unrestricted
Funds|||||||
|Unrestricted
Revenue|Funds|14|D3||159,324|163,564|
|Total charity funds|||||159,324|163,564|
##
##
##
##
##
##
##
##
##
##
##
##
##
|StCuthbert's
Old School Nursery|StCuthbert's
Old School Nursery||||
|---|---|---|---|---|
|Notes to the Accounts for the year ended 31||March 2021|||
|Numbers of|full time employees or full time equivalents||2021|2020|
|The average|number oftotal staff employed|in the year was|||
|The details of remuneration
paid to trustees||is shown
in note 7|||
|No employees|received emoluments
(excluding
pension costs) in excess of||260,000 per annum.||
||||No|No|
|Numbers of|such staff to whom benefits|are accruing:-|||
|Under money|purchase
pension schemes||||
##
|Remuneration
and pay|ments
to|Trustees and|persons|connected
with them|||
|---|---|---|---|---|---|---|
|||||2021||2020|
|Remuneration
payable|to trustees orconnected persons||||||
|Mrs M.T Breslin||||9,238||7,758|
|Total remuneration||||9,238||7,758|
|Mrs Breslin, the nursery|manager,|has been an|employee|since September 1996.She was appointed||as a|
|trustee
in April 2016 on|the direction ofOfsted.||In addition|to salary she also receives employer|pension||
|contributions.|||||||
|trustee
in April 201
contributions.|6 on the direction ofOfsted.
In addition
to salary she also r|eceives employer
pens|ion|
|---|---|---|---|
|||2021|2020|
|Pension payments|relating to trustees orconnected persons|||
|Mrs M.T Breslin||90|48|
|||90|48|
##
##
|||||Land and
Buildings||Total|
|---|---|---|---|---|---|---|
||Cost||||||
||At 1 April 2020|||146,563||146,563|
||At 31 March 2021|||146,563||146,563|
||Depreciation||||||
||At 1 April 2020|||40,166||40,166|
||Charge for the year|||5,863||5,863|
||At 31 March 2021|||46,029||46,029|
||Net book value||||||
||At 31 March 2021|||100,534||100,534|
||At 31 March 2020|||106,397||106,397|
|9|Debtors||||||
||||||2021|2020|
||Prepayments
and accrued||income||613|348|
||||||613|348|
|10|Creditors: amounts|falling due within one year|||2021|2020|
||Accruals||||1,779|1,628|
||PAYE, NIC VAT and|other|taxes||938||
||||||2,717|1,628|
|11|Income and Expenditure||account summary||2021|2020|
|||||||R|
||At 1 April 2020||||163,564|170,223|
||Loss after tax for the|year|||(4,240)|(6,659)|
||At 31 March 2021||||159,324|163,564|
##
##
##
##
##
|Particulars
of how particular
funds a|Particulars
of how particular
funds a|re represented
by assets and|liabilities|||
|---|---|---|---|---|---|
|At 31March 2021||Unrestricted|Designated|Restricted|Total|
|||funds|funds|funds|Funds|
|||||F||
|Tangible|Fixed Assets|100,534|||100,534|
|Current|Assets|61,507|||61,507|
|Current|Liabilities|(2,717)|||(2,717)|
|||159,324|||159,324|
|At 1 April 2020||Unrestricted|Designated|Restricted|Total|
|||funds|funds|funds|Funds|
|Tangible|Fixed Assets|106,397|||106,397|
|Current|Assets|58,795|||58,795|
|Current|Liabilities|(1,628)|||(1,628)|
|||163,564|||163,564|
|Change
in to|tal fu|nds|over t|he ye|ar as shown
|in Note 13,analyse|d
by individual|funds|funds||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Funds|Movement|Transfers||Funds|
|||||||brought|in funds
in|between||carried|
|||||||forward|2021|funds|in|forward to|
|||||||from 2020||2021||2022|
||||||||See Note 15||||
|Unrestricted|and designated|||funds:-|||||||
|Unrestricted
Revenue
Funds
Total unrestricted
and designated|||||funds|163,564
163,564|(4,240)
~4,240|||159,324
159,324|
|Total charity|funds|||||163,564|~4,240|||159,324|
|Analysis of|movemen|ts
in fu|nds over the year|as shown
in Note|14|||
|---|---|---|---|---|---|---|---|
|||||||Other||
|||||Income|Expenditure|Gains &|Movement|
|||||||Losses|in funds|
|||||2021||2021|2021|
|Unrestricted|and designated||funds:-|||||
|Unrestricted|Revenue|Funds||95,908|(100,148)||(4,240)|
|||||95,908|(100,148)||(4,240)|
##
##
|||||||Current year|Current year|Current year|Prior Year|
|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Restricted|Total Funds|Total Funds|
|||||||Funds|Funds|||
|||||||2021|2021|2021|2020|
|||||||E||E||
|Primary purpose|and|ancillary||trading||||||
|SMBC Grant||||||86,855||86,855|90,053|
|SMBC Special Fees||||||1,153||1,153||
|Parents Fees||||||7,700||7,700|9,330|
|Total Primary purpose
trading||and|ancillary|||95,708||95,708|99,383|
|Total Income from charitable||||activities||||||
|||||||Current year|Current year|Current year|Prior Year|
|||||||Unrestricted|Restricted|Total Funds|Total Funds|
|||||||Funds|Funds|f||
|||||||2021|2021|2021|2020|
|Total income from|charitable||trading|||95,708||95,708|99,383|
|Total from charitable||activities|||A2|95,708||95,708|99,383|
|Expenditure
on ch|aritable|activities -|Direct spending||||
|---|---|---|---|---|---|---|
||||Current year|Current year|Current year|Prior Year|
||||Unrestricted|Restricted|Total Funds|Total Funds|
||||Funds|Funds|||
||||2021|2021|2021f|2020|
|Gross wages and salaries
activities||- charitable|68,611||68,611|74,491|
|Defined contribution
charitable
activities|pension costs-||892||892|985|
|Total direct spending||B2a|69,503||69,503|75,476|
|||||||Current|year|Current year|Current year|Current year|Current year|Prior Year|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted||Restricted||Total Funds||Total Funds|
|||||||Funds||Funds|||||
|||||||2021||2021|||2021|2020|
|||||||F|||||||
||Reallocated
from support costs|||||20,519|||||20,519|21,980|
||Total charitable
trading costs||||B2b|20,519|||||20,519|21,980|
|22|Support costs for charitable|||activities|||||||||
|||||||Current|year|Current year||Current year||Prior Year|
|||||||Unrestricted||Restricted||Total Funds||Total Funds|
|||||||Funds||Funds|||||
|||||||2021f||2021
R|||2021|2020|
||Premises Expenses||||||||||||
||Water, heat and light||||||2,492||||2,492|2,773|
||Cleaning||||||2,336||||2,336|695|
||Buildings
and|grounds|maintenance||||2,684||||2,684|2,511|
||Administrative|overheads|||||||||||
||Telephone||||||964||||964|1,032|
||Postage and stationery||||||231||||231|242|
||Insurance||||||230||||230|419|
||Sundry expenses||||||1,263||||1,263|2,541|
||Xmas Party||||||200||||200|794|
||Gratuities||||||298||||298|279|
||Equipment
repairs and||renewals||||2,453||||2,453|2,592|
||Photographs||||||41||||41|171|
||Craft Materials||||||400||||400|690|
||Refreshments||||||458||||458|772|
||Professional|fees paid to the Auditor||||orIndependent||Examinerin|addition||to audit and||
||examination|fees|||||||||||
||As detailed
in|Note 23|||||606||||606|606|
||Financial costs||||||||||||
||Depreciation
8 Amortisation|||in total for|||5,863||||5,863|5,863|
||Support costs before||reallocation|||20,519|||||20,519|21,980|
||Less support|costs reallocated to specific activities|||||||||||
||To charitable|trading costs||||(20,519)|||||(20,519)|(21,980)|
|||||Current year|Current year|Current|year|Prior Year|
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total Funds||Total Funds|
|||||Funds|Funds||||
|||||2021|2021|2021||2020|
|||||F|||||
|Independent||Examiner's fees||798|||798|780|
|Trustees'|remuneration|||9,238||9,238||7,758|
|Trustees|Defined contribution||pension|90|||90|48|
|Total Governance costs||||10,126||10,126||8,586|
||examination
fe|e|s||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||2021||2020||
||Tax advisory fees||||606|||606||606|
||Total additional
in support costs||fees included
at Note 22||606|||606||606|
|24|Total Charitable||expenditure||||||||
||||||Current year|Current year|Current year||Prior Year||
||||||Unrestricted|Restricted|Total|Funds|Total|Funds|
||||||Funds|Funds|||||
||||||2021 f|2021
R|2021||2020||
||Total direct spending|||B2a|69,503|||69,503||75,476|
||Total charitable|trading costs||B2b|20,519|||20,519||21,980|
||Total Governance||costs|B2e|10,126|||10,126||8,586|
||Total charitable||expenditure|B2|100,148|||100,148||106,042|