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|Page|1|Cover Sheet|Cover Sheet||||
|---|---|---|---|---|---|---|
|Page|2|Contents|||||
|Page|3|Reference and Administration|||Details||
|Pages|4 - 8|Trustees'<br>Report|||||
|Page|9|Independent<br>Examiner's<br>Report|||||
|Page|10|Statement<br>of Financial Actwibes|||||
|Page|11|Balance Sheet|||||
|Page|12 - 13|Note|1 Accounting<br>Policies||||
|Page|14|Note|1:Accounting<br>Policies|(Cont. )|||
|||Note|2:Voluntary<br>Income||||
|Page|15|Note|3.Other Activities||||
|||Note|4. Investment<br>Income||||
|Page|16|Note|5:Incoming<br>Resources|from Charitable||Activities|
|||Note|6 Other Income||||
|||Note|7:Net Income/Expenditure||for the Year||
|||Note|8:Cost of Raising Funds||||
|Page|17|Note|9:Analysis<br>of Expenditure||on Charitable|Activities and support cost allocations|
|Page|18|Note|10:Staff Costs||||
|||Note|11:Payments<br>to Trustees||||
|Page|19|Note|12 Tangible<br>Fixed Assets||||
|Page 20||Note|13:Debtors<br>Amounts|falling due within||one year|
|||Note|14:Creditors: Amounts|falling due within||one year|
|||Note|15:Deferred<br>Income||||





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||||Notes||2021||2020|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total||
|Income from:||||||||
|Donations<br>and grant|funding|||220|1,020|1,240|22,549|
|Other activities||||1,830||1,830|1,559|
|Investments||||4||4|43|
|Charitable<br>activities||||310,684||310,684|302,193|
|Other income||||||||
|Total income||||312738|1 020|313,758|326,344|
|Expenditure<br>on:||||||||
|Costs of raising funds||||151||151|177|
|Charitable<br>activities||||312,188||312,188|330,747|
|Total expenditure||||312,339||312,339|330,924|
|Net (expenditure)/income||and net||||||
|movement<br>in funds||||399|1,020|1,419|(4,580)|
|Total funds<br>brought|forward|||133,301|9,908|143,209|147,789|
|Total funds carried|forward||16|133,700|10,928|144,528|143,209|





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|||2021|2021|2020|
|---|---|---|---|---|
|Donations|||220|2,735|
|Grant Funding|||1,020|19,814|
|Total||||~22 549|
|Total voluntary|income was f1240|(2020. 522549) ofwhich F1020was restncted (2019510,980)|||
|Grant income|received specifically|due to the Covid-19 pandemic|was received as follows||



## 



## 

|3|3|~DIN<br>I<br>Itl||||||
|---|---|---|---|---|---|---|---|
|||~DI<br>tl|||Mount<br>Charles|Scot<br>Kensa||
|||Jewellery sales|||19|20|39|
|||Name label commission|||17|17|34|
|||Profit on Sale ofChildren's|Uniform||15|15|30|
|||Pirate day and name game|||2|38|40|
|||Easter competition|||1|2|3|
|||Sale of leavers stones|||12|33|45|
|||Chnstmas<br>raffle and fundraising|||350|412|762|
|||Sale of peg people|||7|15|22|
|||Sale of bag tags|||5|5|10|
|||Bags2School clothes collection|||167|166|333|
|||Easyfundraismg|||47|47|94|
|||Halloween<br>dress up day||||16|16|
|||Treasure<br>hunt|||30|40|70|
|||Sale ofsurplus<br>toys/equipment||at car boot sales|166|166|332|
|||Tote I 2021|||838|992|1,830|
|||Total 2020|||701|868|1669|





## 

## 

|Incomln|Resources from|Charl<br>I<br>A<br>|viti|||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||Funds|Funds|Total|2020|
|Childcare|fees charged|46,111||46,111|35,793|
|3 &4 YO|Grant funding|209,567||209,567|212,918|
|2 YO Grant funding||41,814||41,814|49,467|
|Additional|Grant funding|10,254|542|10,796|1,883|
|Milk Reimbursement||2,396||2,396|2,132|
|Total||310142|542|310,684|~302 193|



|Note|6|Other Income|||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||2021|||2020|
|||Reimbursment|ofcosts||||||||
|||SMP compensation|||||||||
|||Total|||||||||
|Note|7|Net incomel|Ex enditure|for|the|ear|||||
|||This is stated|aRer charging||||2021|||2020|
|||Depreoation|||||2,001|||2,301|
|||Operating<br>lease payments|||||6,|159||6,774|
|||Bank interest|payable|||||8|||
|||Other mterest|payable|||||140||140|
|Note|8|Cost of raisin|fun s||||||||
||||||||Mount||scol||
||||||||Charles||Kensa|Total|
|||Party<br>in the Park expenses||||||54|54|108|
|||Purchase of peg dolls||||||8|8|16|
|||Purchase of items for Christmas|||fundraising|||12|15|27|
|||Total 2021||||||74|77|161|
|||Total 2020||||||80|97|177|





## 

## 

|Anal<br>sis of E|x<br>nditure<br>|on Charitable<br>Acti|vities||||
|---|---|---|---|---|---|---|
|||Delivery|Support|Governance||2020|
|||Costs|Costs|Costs|Total|Total|
|Establishment|Costs|19,303|||19,303|16,276|
|Labour Costs||189,631|62,400|11,742|263,773|284,532|
|General Costs||14,761|943||15,724|15,464|
|Administration|Costs||6,068||6,068|6,059|
|Other Costs|||4,380|2,940|7,320|8,416|
|Total||223 716|73791|14,682|312,188|330747|
|Total 2020||228,299|79,894|22,664|330,747||



## 

|made<br>up o|fth|e following|.|||
|---|---|---|---|---|---|
|||||2021|2020|
|Proportion|of|managers'|salaries|11,742|19,9'l4|
|independent||exammers|fees|2,940|2,760|
||||||~22 674|





## 

## 

## 

|Staff Costs||||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||Funds|Funds|Total|2020|
|Wages and|Salaries|254,368||254,368|274,503|
|Sooat secunty costs||6,228||6,228|6,499|
|Employers|Pension Costs|3,177||3,177|3,530|
|||263,773||263,773|284,632|



|Pension costs are allocated<br>to|the activities<br>in|proportion<br>to|the relat|ed stafling|costs incurred|
|---|---|---|---|---|---|
|Monthl<br>ayers enumberofem|lo eesinthe|earwereas|follows|||
||||2021||2020|
|Chantable<br>Actwrties||||22|23|
|Administrators||||6|6|
|||||TP||



## 



## 

|||ix dA|||||||
|---|---|---|---|---|---|---|---|---|
|Cost||||b/f|Additions|||c/f|
|Freehold||property||25,410||||25,410|
|Property|improvements||Mount Charles|44,164||||44,164|
|Property|improvements||Scol Kensa|34,111||||34,111|
|Equipment||Mount Charles||12,573||||12,573|
|Equipment||Scot Kensa||9.375||||9,375|
|||||126633||||126,633|
||||||Charge||for||
|||||b/f|the|ear||c/f|
|Property|Improvements||Scol Kensa|7,464||1,402||8,866|
|Equipment||Mount Charles||11,772|||267|12,039|
|Equipment||Seal Kensa||8,378|||332|8.710|
|||||27,614||2001||29616|
|WDV||||b/f|||||
|Freehold||property||25,410||||25,410|
|Property|improvements||Mount Charles|44,164||||44,164|
|Property|improvements||Scol Kensa|26,647||||25,245|
|Equipment||Mount Charles||801||||534|
|Equipment||Scol Kensa||997||||665|
|||||||||96,018|





## 

## 

||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Note13|Debtors|Amountsfallln|duewlthln|||one|e r||||||
||||||||||2021|||2020|
||Outstanding<br>Fees||||||||||||
|||Mount Charles||||||149|||106||
|||Scol Kensa Caterpillars||||||966|||103||
|||Scol Kensa Butterflies||||||298|||1,316||
|||Scol Kensa Hokday||Club||||1,318|||281||
||||||||||2,721|||1,806|
||Overpsyments<br>to suppliers|||||||||||1,262|
||Prepayments||||||||3,783|||4,237|
||Other debtors|||||||||||79|
||Total||||||||6 66|||7,384|
|Note 14|Creditors<br>Amounts<br>fallln|||due|within|one|ear||||||
||||||||||2021|||2020|
||Owing to suppliers||||||||3,247|||3,230|
||Accruals||||||||17,933|||14,451|
||Wages Owed||||||||||||
|||Week 23|||||||4,232|||4,942|
||PAYS Owed to HMRC||||||||2,|161||2,049|
||Pension|Contributions||||||||139||169|
||Fees received<br>in advance||||||||1,099||||
||Deferred|Income|||Note|15||||||41,319|
||Total||||||||66|||66,328|
|Note 15|~Df~rr|1~In om|||||||||||
||||||||||2021|||2020|
||Fundmg|received<br>in advance||||||||||41,319|





## 

## 

## 

|Movements<br>ln Restricted<br>an|Unrestricted|Funds||||
|---|---|---|---|---|---|
|||Incoming|Outgoing||Balance|
|R~R|Balance b/f|resources|resources|Transfers|c/f|
|Disability Access Fund||||||
|Access to Learning|||542|||
|The Big Lottery|8,260||435||7,825|
|CCF Manor Farm|357||118||239|
|Pirate Trust|125||125|||
|Coronavirus<br>Wages Support||1,020|1,020|||
|Tesco|1,166||295||871|
||9,908|1,562|2,535||8,935|
|~dt<br>Mt<br>d|133,301|312,196|309,804||135,693|
||143209|313768|312,339||144,628|
|||Incoming|Outgoing||Balance|
|Prior year|Balance b/f|resources|resources|Transfers|c/f|
|Restncted<br>funds||||||
|Disabihty Access Fund||1,230|1,230|||
|Access to Learning||653|653|||
|The Big Lottery|8,695||435||8,260|
|CCF Manor Farm|535||178||357|
|Cornwall<br>Council|158||158|||
|Pirate Trust|125||||125|
|Coronavirus<br>Wages Support||9,814|9,814|||
|Tesco||1 166|||1,166|
||9,513|12,863|12,468||9,908|
|Unrestricted<br>funds|138,276|313,481|318,456||133,301|
||147,789|328 344|330924||143209|



## 

## 



## 

## 

|Anal sls|of Net Assets b|etween<br>Fund|||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|Tangible|Fixed Assets|87,954|8,064|96,018|
|Current Assets||76,550|871|77,421|
|Creditors||(28,811)||(26,811)|
|||136,693|8,936|144828|



|||Unrestricted|Restricted|Total Funds|
|---|---|---|---|---|
|Prior year||Funds|Funda|2020|
|Tangible|Fixed Assets|89,402|8,617|98,019|
|Current Assets||111,517||111,517|
|Creditors||(66,328)||(66,328)|
|||134,691|8,617|143,208|



## 

## 

|under non-cancellable<br>operatmg<br>leases, whic|h<br>fall due as follows.||
|---|---|---|
||2021|2020|
|Within one year|6,159|6,159|
|Between two and five years|24,636|24,636|
|After five years|8|90,106|
||114,742|120,901|



## 



## 



## 

## 

|Page|1|Cover Sheet|
|---|---|---|
|Page|2|Contents|
|Page|3|Total Profit and Loss Account|
|Page|4|Mount Charles<br>Profit and Loss Account|
|Page|5|Seal Kensa Profit and Loss Account|
|Page|6|Emergency<br>Care Profit and Loss Account|
|Page|7|Governance<br>Costs Analysis|
|||Support Costs Analysis|
|Page|8|Other Income Analysis|





## 

## 

|||||Ye|rEnde<br>31|stAU us|t2021||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||2~02||
|Fees charged||||||46 1'l1|||35,793||
|3 &4 YO Nursery|Education|||Grant funding||209.567|||212,918||
|2 YO Funding||||||41 814|||49,467||
|Addsional<br>fundmg||||||10796|||1 883||
||||||||308288|||300,061|
|Milk Reimbursement|||||||2,396|||2.132|
|Other Income|||||||1,244|||22 592|
|Fundraising<br>Income|||||||1 830|||1 559|
||||||||313.758|||326,344|
|M077LFAfitLExa.|||||||||||
|Fundraising<br>Purchases||||||151|||177||
|OPERE|||||||||||
|EatgltftsltmsgLQIet|||||||||||
|Business Rates|||||12|||123|||
|Water Rates|||||843|||471|||
|Light and Heat|||||5 076|||4.276|||
|Buildings<br>Insurance|||||1 373|||1 373|||
|Property Repairs|||||2,631|||952|||
|Rent|||||6,159|||7,054|||
|Secunty Costs<br>Storage Costs|||||1,819<br>~1590|||655<br>1 372|||
|||||||19303|||16,276||
|Gross Wages|||||254,368|||274,503|||
|Employer's<br>Nehonal||Insurance|||6228|||6,499|||
|Employer's<br>Pension||costs|||3 177|||3 530|||
|||||||263,773|||284,532||
|tituttttsLCmh|||||||||||
|Catenng|||||2,877|||2,999|||
|Ccnsumables|||||4,868|||3,421|||
|Craft|||||400|||699|||
|Hohday Club expenses|||||531|||189|||
|Repairs end Renewals|||||1 271|||1,387|||
|Treiriiiig|||||1,337|||1 108|||
|Staff Uniform|||||37|||473|||
|Insurance|||||3,359|||3,312|||
|Subscnpbons<br>end|Pubiicauons||||906|||1,668|||
|Sundnes|||||137|||55|||
|Mileage|||||1|||153|||
|||||||15,724|||15464||
|Postage and Stahonery|||||1,682|||2,008|||
|Telephone|||||1,947|||1,607|||
|Adverbsrng|||||166||||||
|Computer<br>Expenses|||||2073|||2444|||
||||||||||6,059||
|Bank Charges|||||1,644|||1,602|||
|Bank Interest|||||8||||||
|Other interest<br>paid|||||140|||140|||
|Bad debts|||||587|||1,733|||
|Legal and Professional|||Fees||||||||
|Independent<br>examlnahon|||||2,940|||2,640|||
|Deprecrahon|||||2 001|||2 301|||
|||||||7 320|||8416||
||||||||312,339|||330,924|
|surplus/feeflcltl|for the year||||||1 419|||4560|





## 

## 




## 

## 

||||||||2021|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|~INC<br>ME||||||||||||
|Caterpillar<br>room fees|||||||14,018|||20,531||
|2 YR FUlldiflg|||||||18,598|||24,400||
|Toddler group fees||||||||||429||
|Butterhy<br>room fees<br>364 YR Nweery<br>Education|||||Grant funding||8 329<br>137,302|||3,605<br>127.967||
|Addhlonal<br>funding|||||||2,969|||1.288||
|Hoedsy<br>Club fees|||||||10071|||2 899||
|||||||||I91,267|||181,289|
|Mhk reimbursement||||||||1,481|||I 218|
|Other Income||||||||516|||11,899|
|Fundreising<br>Inccme||||||||992|||858|
|||||||||194,276|||195,274|
|Q?225KEBLES||||||||||||
|FUfldfalstrtg<br>Purchases|||||||77|||97||
|E~EIPEN||||||||||||
|Light end Hast||||||3,128|||2,755|||
|Property<br>Repairs||||||2,411|||304|||
|Bugdlngs<br>Insurance||||||252|||252|||
|S econ ty Coslii||||||1.372|||439|||
|Storage Costs||||||795|||688|||
|Rent||||||8159|||7054|||
||||||||14,115|||11,490||
|LiiboUf Coals||||||||||||
|Gross wages||||||||||||
|Caterpglar||||room||87,280|||82,665|||
|Toddler||group|||||||862|||
|Butterhy||room||||83,380|||89,047|||
|Hohday||Club||||15840|||11 021|||
||||||||166,500|||183,595||
|Employer'4<br>National|||Insurance|||4,3t!2|||4,449|||
|Employer'8<br>Pensen||costs||||2 132|||2 368|||
||||||||8,494|||eels||
|tshahlal<br>Coste||||||||||||
|Catanng||||||I 702|||I 726|||
|Cons un soles||||||2 244|||I 552|||
|Craft||||||313|||448|||
|Hohdey<br>Club expanses||||||531|||189|||
|Repairs and Renewals||||||968|||882|||
|Tlalitlftg||||||812|||647|||
|Staff Uniform||||||24|||228|||
|Insurance||||||1,531|||1,511|||
|Subscrlptlons<br>and|Pubbcetions|||||420|||1,026|||
|Sundries||||||110|||10|||
|Mhsege||||||I|||114|||
||||||||e,ese|||8,335||
|Admlnlstmtlon||||||||||||
|Post808 8nd Stahoiieiy||||||1,062|||I 107|||
|Telephone||||||930|||719|||
|Advenlslng||||||||||||
|Computer<br>Expenses||||||1,422|||I 489|||
||||||||3,497|||3,2g5||
|~c||||||||||||
|Bank Charges||||||822||||||
|Batik<br>Ilttefest||||||4||||||
|Othef lin8nist<br>paid||||||70|||70|||
|Bed Debts||||||372|||732|||
|Legal imd Profssstoiial||||fees||||||||
|Independent<br>Examination||||||1,470|||1.320|||
|Ditphictirkoil||||||I 734|||I 901|||
||||||||4 472|||4 624||
|||||||||203.811|||218,451|
|Surplusf(oehchf|for||the year||||||||23 I|





## 

## 

||Year|Ended 31stAu<br>ust 2<br>E~C»|021|||
|---|---|---|---|---|---|
|||2021|||2020|
|INCOME||||||
|Fees|||||98|
|3 &4 YO Funding|||||1455|
|2 YO Funding|||||1082|
||||||2635|
|EXPENIIEE||||||
|Labour Costs||||||
|Gross wages||||2,604||
|Employer's<br>Pension costs||||41||
||||||2,645|
|~GI C||||||
|Catering||||11||
|Consumables||||103||
|Mileage||||11||
||||||125|
||||||2,770|
|Surplus/(Deficit)|for the year||3||~133|





## 

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## 

## 

|||||2021||2020||
|---|---|---|---|---|---|---|---|
|Independent<br>Examination<br>Legal and Professional<br>Fees||||2,940|||2,760|
|Wages|Business|Manager (50%governance)||7,516||8,993||
||Manager|(50%governance)||4,226||10,921||
||||||11,742||19,914|
|Total|||||11,742||22,874|
|ac||||||||
|Wages:|Administrator|||12,821||11,990||
||Finance|Assistant||17,802||14,948||
||Administrative<br>Assistants|||4,673||5,317||
||Assistant|Manager/Indusion|Co-ordinator|15,362||13,750||
||Business|Manager (50%)||7,516||8,992||
||Manager|(50%)||4,226||10,921||
||||||62,400||65,918|
||||||62,400||85,918|





## 

## 

## 

|||Voluntary|Investment||Grant||
|---|---|---|---|---|---|---|
|Mount Charles||Income|Income||income|Total|
|Donations||191||||191|
|HMRC Coronavirus|SSP rebate||||535|535|
|Bank Interest||||||2|
|||191|||535|728|
|Scol Kensa|||||||
|Donations||29||||29|
|HMRC Coronavirus|SSP rebate||||485|485|
|Bank Interest||||2||2|
|||29||2|485|516|
|Total||220||4|1,020|1,244|



## 

##