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2021-08-31-accounts

Charity Registration No. 1155187

Company Registration No. 08613850 (England and Wales)

ROWLEY LANE PRE SCHOOL

TRUSTEES' REPORT AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2021

ROWLEY LANE PRE SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Miss J Shore Mr A J Bland Mrs N R Hinchliffe Ms B H Nathan (appointed 1 September 2020) Charity number 1155187 Company number 08613850 Registered office Portacabin Behind Rowley Lane School Rowley Lane School Lepton Huddersfield HD8 0JD Independent examiner TaxAssist Accountants 34 Bradford Road Brighouse West Yorkshire HD6 1RW

ROWLEY LANE PRE SCHOOL

CONTENTS

Page
Trustees' report 1
Independent examiners' report 2
Statement of financial activities 3
Balance sheet 4 - 5
Notes to the accounts 6 - 8

ROWLEY LANE PRE SCHOOL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2021

The trustees present their report and accounts for the year ended 31 August 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Structure, governance and management

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Miss J Shore Mr A J Bland Mrs N R Hinchliffe Ms B H Nathan (appointed 1 September 2020)

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.

Objectives and activities

The charity's objects are to remain operational without the reliance of restricted funds. The policies adopted in furtherance of these objects remain unchanged during the Period. We will continue to work towards growing the Committee to ensure the longevity of the preschool from an operational point.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year, and where possible added to.

On behalf of the board of trustees

Mr A Bland - Chair

Trustee

Dated: ………….

ROWLEY LANE PRE SCHOOL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ROWLEY LANE PRE SCHOOL

I report on the accounts of the charity for the year ended 31 August 2021, which are set out on pages 3 to 8.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of Rowley Lane Pre School for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011, the 2011 Act, and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

TaxAssist Accountants

34 Bradford Road Brighouse West Yorkshire HD6 1RW

Dated: …………

ROWLEY LANE PRE SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2021

Unrestricted
Restricted
funds
funds
Notes
£
£
Incoming resources from generated funds
Investment income
2
102
-
Incoming resources from charitable activities
3
185,432
-
Incoming resources from generated funds
185,534
-
Covid-19 Grant Income
-
-
CJRS Funding
-
-
Total incoming resources
185,534
-
Resources expended
4
Charitable activities
Wages and salaries
123,585
-
Food, toys & equipment
16,128
-
Fundraising event
453
-
Total charitable expenditure
140,166
-
Management, administration and overheads
21,723
-
Total resources expended
161,889
-
Net income/(expenditure) for the year/
Net movement in funds
23,645
-
Fund balances at 1 September 2019
74,892
2,609
Fund balances at 31 August 2020
98,537
2,609		 Total
Total
2021
2020
£
£
102
82
185,432
140,518
185,534
140,600
-
10,000
-
12,396
185,534
162,996
123,585
110,265
16,128
15,279
453
-
140,166
125,544
21,723
17,275
161,889
142,819
23,645
20,177
77,501
57,324
101,146
77,501		 Total
Total
2021
2020
£
£
102
82
185,432
140,518
185,534
140,600
-
10,000
-
12,396
185,534
162,996
123,585
110,265
16,128
15,279
453
-
140,166
125,544
21,723
17,275
161,889
142,819
23,645
20,177
77,501
57,324
101,146
77,501
20,177
57,324
77,501

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ROWLEY LANE PRE SCHOOL

BALANCE SHEET

AS AT 31 AUGUST 2021

2021
2020
Notes
£
£
£
Fixed assets
Tangible assets
6
239
Current assets
Debtors
7
936
2,248
Cash at bank and in hand
126,705
101,477
127,641
103,725
Creditors: amounts falling due within
one year
8
(26,734)
(26,748)
Net current assets
100,907
Total assets less current liabilities
101,146
Income funds
Restricted funds
2,609
Unrestricted funds
98,537
101,146		 £
524
76,977
77,501
2,609
74,892
77,501

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2019. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

ROWLEY LANE PRE SCHOOL

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2021

The accounts were approved by the Board on …………………..

Mr A Bland - Chair Ms B H Nathan Trustee Trustee Mrs N Hinchliffe Miss J Shore Trustee Trustee

Company Registration No. 08613850

ROWLEY LANE PRE SCHOOL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2020 1

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Companies Act 2006.

1.2 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and machinery 33% straight line

2 Investment income

2021 2020
£ £
Interest receivable 102 82
Incoming resources from charitable activities
2021 2020
£ £
Fees 101,940 78,288
NEF Funding 81,697 60,045
Income from fundraising events 620 1,705
Uniforms / Sundry income 1,175 480
185,432 140,518

3 Incoming resources from charitable activities

ROWLEY LANE PRE SCHOOL

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2021

4 Total resources expended

Total resources expended
Total Total
2021 2020
£ £
Charitable activities
Wages, salaries and national insurance 123,585 110,265
Food, toys & equipment 16,128 15,279
Fundraising costs 453 -
140,166 125,544
Governance costs 21,438 16,990
Depreciation 285 285
Total resources expended 161,889 142,819

5 Trustees

During the year 1 (2020: 1l) trustee was employed by the Charity and received a salary of £22,835 (2020: £20,395) in recognition of their employment services provided.

6 Tangible fixed assets

Tangible fixed assets
Plant and
machinery
£
Cost
At 1 September 2020 1,856
Additions in the year -
At 31 August 2021 1,856
Depreciation
At 1 September 2020 1,332
Charge for the year 285
At 31 August 2020 1,617
Net book value
At 31 August 2020 239
At 31 August 2019 524

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ROWLEY LANE PRE SCHOOL

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2021

7
Debtors
Trade debtors
Prepayments and accrued income
8
Creditors: amounts falling due within one year
Other creditors
Accruals
9
Pension and other post-retirement benefit commitments
Defined contribution
Contributions payable by the company for the year		 2021
£
-
936
936
2021
£
25,946
788
26,734
2020
£
1,719		 2020
£
1,482
766
2,248
2020
£
25,876
872
26,748
2020
£
1,297

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