Trustees' Annual Report for the period
Period start date Period end date Day Month Year Day Month Year From 01 08 2020 To 31 08 2021
Section A Reference and administration details
Charity name Crick Pre-School
Other names charity is known by Registered charity number (if any) 1155397
Charity's principal address Crick Primary School Main Road Crick, Northamptonshire Postcode NN6 7TU
Names of the charity trustees who manage the charity
| Trustee name Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee(if any) 1 Clare Thompson Vice- Chair Chair Committee Member 23/09/2020 onwards 26/09/2018 - 23/09/2020 02/05/2018-26/09/2018 2Gareth McCann Treasurer 23/09/2020 onwards 3 Melissa Treharne Chair Secretary Committee Member 23/09/2020 onwards 26/09/2019 – 23/09/2020 02/05/2018-26/09/2019 4 Ruth Wilkinson Secretary 23/09/2020 onwards 5Michala Mason Committee Member 23/09/2020 onwards 6 Laura Montgomery Chair 10/6/2021 onwards 7Sally Watts Treasurer 10/6/2021 onwards 8Laura Richards Committee Member 10/6/2021 onwards 9 10 11 12 13 Names of the trustees for the charity, if any, (for example, any custodian trustees) |
Trustee name | Office (if any) | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee(if any) |
|---|---|---|---|---|---|
| Clare Thompson | Vice- Chair Chair Committee Member |
23/09/2020 onwards 26/09/2018 - 23/09/2020 02/05/2018-26/09/2018 |
|||
| Gareth McCann | Treasurer | 23/09/2020 onwards | |||
| Melissa Treharne | Chair Secretary Committee Member |
23/09/2020 onwards 26/09/2019 – 23/09/2020 02/05/2018-26/09/2019 |
|||
| Ruth Wilkinson | Secretary | 23/09/2020 onwards | |||
| Michala Mason | Committee Member | 23/09/2020 onwards | |||
| Laura Montgomery |
Chair | 10/6/2021 onwards | |||
| Sally Watts | Treasurer | 10/6/2021 onwards | |||
| Laura Richards | Committee Member | 10/6/2021 onwards | |||
| any, (for example, any custodian trustees) | |||||
| Name | Dates acted if not for whole year | ||||
1
Names and addresses of advisers (Optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document
(eg. trust deed, constitution)
[Articles of Association ]
How the charity is constituted[Company Limited by Guarantee (08825760) ]
- (eg. trust, association, company)
Trustee selection methods
(eg. appointed by, elected by)
[Elected by parents ]
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
-
policies and procedures adopted for the induction and training of trustees;
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the charity’s organisational structure and any wider network with which the charity works;
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relationship with any related parties;
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trustees’ consideration of major risks and the system and procedures to manage them.
2
Section C Objectives and activities
We aim for Crick Pre-School to be the destination of choice for parents, children and staff. We aim:
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to provide a safe and stimulating environment
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to help children take forward their learning and development to achieve the five Every Child Matters Outcomes through the Early Years Foundation Stage with the help of a personal key worker
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to keep parents informed, valued and involved at all level
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to ensure a system that considers equal opportunities for all children and their families
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to ensure sustainability in the long term
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to provide an environment where staff feel valued
In addition: 4.0 Objects (from Articles of Association) Summary of the objects of the The objects of the Pre-school (“the Objects”) are to enhance the charity set out in its development and education of children primarily under statutory school governing document age by encouraging parents to understand and provide for the needs of their children through community groups and by:-
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4.1 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;
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4.2 Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs;
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4.3 Instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
Summary of the main activities undertaken for the public benefit in relation to these objects (include within Helping the children to be healthy, keeping them safe, helping children this section the statutory achieve well and enjoy what they do and helping the children make a declaration that trustees have positive contribution. had regard to the guidance issued by the Charity Commission on public benefit)
Additional details of objectives and activities (Optional information)
You may choose to include further statements, where relevant, about:
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policy on grantmaking;
-
policy programme related investment;
-
contribution made by volunteers.
3
Section D Achievements and erformance p
| Summary of the main achievements of the charity during the year |
We have an excellent hard working and dedicated staff team who continually strive to improve Pre-School and provide a rich and stimulating environment for our children. We continue to see the benefits of being based at the school with another fantastic transition year and the use of the school facilities such as the hall and library and field. We also continue to see the benefits of having a smaller committee of 5 members, not least for Ofsted and DBS processes, speedy decision making and confidentiality. Other achievements include: Managing to remain open for Key worker children during the Coronavirus pandemic. Continuing with a more formal and informative committee member recruitment strategy Improving the information detailing the committee’s responsibilities Continual use and development of our Business plan Improvement of various policies Committee succession planning for year on year benefit The children had many and varied experiences this year (mostly achieved through excellent fundraising), here are some of the highlights: Christmas party Creating theor own Christmas CD Music PE ran by Mr Perks Forest School NB Many events were cancelled due to Coronavirus |
|---|---|
Section E Financial review
As per our Reserves Policy, Crick Pre-School aims to hold sufficient Brief statement of the financial reserves to meet redundancy obligations, in case the Pre- charity’s policy on reserves School has to close, and to sustain the Pre-School if income falls below expected levels. Details of any funds materially None in deficit
Further financial review details (Optional information)
4
You may choose to include additional information, where relevant about:
-
the charity’s principal sources of funds (including any fundraising);
-
how expenditure has supported the key objectives of the charity;
-
investment policy and objectives including any ethical investment policy adopted.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Full name(s) Melissa Treharne Position (eg Secretary, Chair, etc)[Chair ] Date 09/09/2021
5
CRICK PRE-SCHOOL
Company Registration No. 8825760 (England and Wales) Charity Registration No. 1155397
Report and Accounts
For the period ended 31 August 2021
Crick Pre-School
(A Company Limited by Guarantee)
COMPANY INFORMATION
Directors/Trustees
Melissa Treharne Clare Thompson Ruth Wilkinson Gareth McCann Michala Mason Laura Montgomery Laura Stanford Richards Sally Watts
Secretary
Registered Office
Ruth Wilkinson Crick Primary School Main Road Crick Northamptonshire NN6 7TU
Company Registration Number Charity Registration Number
8825760 (England and Wales)
1155397
Accountant
R Dearing FCCA Accountancy & Bookkeeping Services 2 Hatherley Close Crick Northamptonshire NN6 7GT
Principal Banker
The Co-operative Bank Plc. PO Box 250 Skelmersdale WN8 6WT
Crick Pre-School
(A Company Limited by Guarantee)
CONTENTS
| CONTENTS | CONTENTS |
|---|---|
| _________ | |
| Page | |
| Directors’ Report | 1 - 2 |
| Independent Examiner’s Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 - 6 |
| Notes to the Accounts | 7 – 11 |
Crick Pre-School
(A Company Limited by Guarantee)
DIRECTORS’ REPORT
FOR THE PERIOD ENDED 31 AUGUST 2021
_________
The directors’ present their report and unaudited accounts of the charitable company for the period ended 31 August 2021.
Principal Activity
The principal activity of the charitable company for the period under review was to offer a high-quality early education and childcare service.
Directors
The directors of the charitable company are its trustees for the purpose of charity law. The directors serving during the period and since the period end are as follows:
Melissa Treharne Clare Thompson Ruth Wilkinson Gareth McCann Michala Mason Laura Montgomery – appointed 10 June 2021 Laura Stanford Richards – appointed 10 June 2021 Sally Watts – appointed 10 June 2021 Claire Fowkes – resigned 23 September 2020 Katie Golding – resigned 23 September 2020 Bethany Lawson – resigned 23 September 2020
Directors’ responsibilities
The trustees, who are also directors for the purpose of company law, are responsible for preparing the annual report and accounts in accordance with applicable laws and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its income and expenditure for the period. In preparing those accounts, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
-
1 -
Crick Pre-School
(A Company Limited by Guarantee)
DIRECTORS’ REPORT (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
_________
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Company Provisions
This charitable company has taken advantage of the small companies’ exemption in preparing the report above.
This report was approved by the Board of Directors on 1 October 2021.
And signed on behalf of the Board by:
Melissa Treharne Director
Gareth McCann Director
- 2 -
Crick Pre-School
(A Company Limited by Guarantee)
INDEPENDENT EXAMINER’S REPORT FOR THE PERIOD ENDED 31 AUGUST 2021
_________
This report is prepared for the trustees of Crick Pre-School, a charitable company, registered company number 8825760 and registered charity number 1155397.
I report on the accounts for the period ended 31 August 2021, as set out on pages 4 to 11.
Responsibilities and basis of report
The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts 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 for this period 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 material matters have come to my attention that give me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records;
-
the accounts do not comply with the relevant accounting requirements under section 396 of the Companies Act 2006, 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
-
the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Rebecca Dearing
R Dearing Accountancy & Bookkeeping Services 2 Hatherley Close Crick Northants NN6 7GT
Relevant professional body : ACCA
1 October 2021
- 3 -
Crick Pre-School
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 AUGUST 2021
| Notes Unrestricted Funds £ Restricted Income Funds £ Incoming resources 2 92,786 756 Resources expended 4 (105,519) (756) _ _ Net (deficit)/income before investment gains (12,733) - Interest receivable 46 - _ _ Net (deficit)/ income movements (12,687) - _ _ Reconciliation of funds: Total funds brought forward 54,585 - Total funds carried forward 9 41,898 - |
Total Funds £ Prior Year Funds £ 93,542 92,229 (106,275) (90,650) _ _ (12,733) 1,579 46 179 _ _ (12,687) 1,758 _ _ 54,585 52,827 41,898 54,585 |
|---|---|
The statement of financial activities includes all gains and losses in the period.
The notes form part of these accounts.
- 4 -
Crick Pre-School
(A Company Limited by Guarantee)
BALANCE SHEET AS AT 31 AUGUST 2021
| Notes 2021 £ Current assets Debtors Cash at bank and in hand 7 1,351 43,357 _ 44,708 Creditors: amounts falling due within one year 8 (2,810) _ Net current assets Net assets Funds of the charity Unrestricted funds Restricted funds 9 9 Total funds |
2021 £ 2020 £ 5,644 50,103 _ 55,747 (1,162) _ 41,898 _ 41,898 _ 41,898 - _ 41,898 _ |
2020 £ 54,585 _ 54,585 |
|---|---|---|
| _ 54,585 - _ 54,585 _ |
The notes form part of these accounts.
- 5 -
Crick Pre-School
(A Company Limited by Guarantee)
BALANCE SHEET (continued) AS AT 31 AUGUST 2021
_________
The directors are satisfied that the company is entitled to exemption from audit of the accounts for the period ended 31 August 2021, in accordance with section 477 of the Companies Act 2006 relating to small companies, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These unaudited accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP.
The accounts were approved by the Board of Directors on 1 October 2021.
And signed on behalf of the Board by:
Melissa Treharne Director
Gareth McCann Director
The notes form part of these accounts.
- 6 -
Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 AUGUST 2021
1. Accounting policies
1.1 Basis of accounting
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to the accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS102.
1.2 Incoming Resources
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1.3 Turnover
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for the other purposes.
1.4 Grants and Donations
Grants and donations are only included in the Statement of Financial Activities when the general income recognition criteria are met.
1.5 Government Grants
The charity has received government grants during the year.
1.6 Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.
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Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
| 2 Analysis of Incoming Resources Fees Grant income Fundraising & other small donations 3 Analysis of Grant Income Grant 1 – NCC Free Entitlement Grant Funding Grant 2 – NCC Early Years Pupil Premium Grant 3 – Two Year Funded Early Learning Grant 4 – Disability Access Fund Grant 5 – SEN Supplement Grant 6 – High Needs Funding 4 Analysis of resources expended Staff costs Staff training & uniform Premises costs Fundraising expenses Advertising Materials & equipment Insurance Registration & subscription fees Telephone & postage Administration & stationery Accountancy fees Refreshments & sundries Donations & gifts |
_ | 2021 £ 21,348 68,711 3,483 _ 93,542 _ 2021 £ 67,955 136 - - - 620 __ 68,711 _ 2021 £ 88,276 1,391 5,517 1,687 - 5,708 1,262 1,071 222 570 295 263 13 ____ 106,275 |
2020 £ 15,717 67,478 9,034 _ 92,229 _ 2020 £ 58,555 169 3,963 - - 4,791 _ 67,478 _ 2020 £ 70,969 545 5,873 4,867 - 4,297 1,261 906 128 787 295 710 13 _ 90,650 |
|---|---|---|---|
| _ |
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Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
| 5 | Details of certain types of expenditure | ||
|---|---|---|---|
| 2021 | 2020 | ||
| 5.1 | Directors/trustees expenses | ||
| Number of directors/trustees who were | |||
| paid expenses | 2 | 3 | |
| Nature of expenses | Fundraising | Fundraising, | |
| & gifts | gifts & remuneration | ||
| Total amount paid | £140 | £2,049 | |
| _ | _ | ||
| 5.2 | Fees for examination of the accounts | ||
| Independent examiner’s fees for reporting on | |||
| the accounts | £295 | £295 | |
| _ | _ | ||
| 6 | Employees | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Wages and salaries | 84,407 | 68,570 | |
| Social security costs | - | - | |
| Pension costs | 3,351 | 2,245 | |
| DBS Checks | 518 | 154 | |
| __ | __ | ||
| Total staff costs | 88,276 | 70,969 | |
| __ | __ | ||
| Average number of employees during | |||
| the year | 14 | 14 |
No other directors/trustees received remuneration or waived emoluments during the year.
- 9 -
Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
| 7 | Debtors: amounts falling due within one year | Debtors: amounts falling due within one year | |||
|---|---|---|---|---|---|
| 2021 | 2019 | ||||
| Grants payable | 897 | 5,180 | |||
| Prepayments and accrued income | 454 | 464 | |||
| __ | __ | ||||
| 1,351 | 5,644 | ||||
| __ | __ | ||||
| 8 | Creditors: amounts falling due within one year | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Refundable deposits | 1,080 | 510 | |||
| Taxation and social security | 887 | 200 | |||
| Other creditors | 843 | 452 | |||
| __ | __ | ||||
| 2,810 | 1,162 | ||||
| __ | __ | ||||
| 9 | Statement of funds | ||||
| 1 August | Income | Expenditure | 31 August | ||
| 2020 | 2021 | ||||
| Unrestricted funds | 54,585 | 92,832 | (105,519) | 41,898 | |
| Restricted funds | |||||
| NCC EYPP | - | 136 | (136) | - | |
| Disability Access Fund | - | - | - | - | |
| High Needs Funding | - | 620 | (620) | - | |
| 54,585 | 93,588 | (106,275) | 41,898 |
The unrestricted funds represent the free funds of the charity which are not designated for any specific purpose.
- 10 -
Crick Pre-School
- (A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
10 Company limited by guarantee
Crick Pre-School is a charitable company limited by guarantee and therefore has no share capital. In accordance with the company's Memorandum and Articles of Association the trustees have each given a personal guarantee of £1.
11 Reserves policy
Crick Pre-School aims to maintain sufficient financial reserves to cover a minimum of 20% of the average annual expenditure.
- 11 -
CRICK PRE-SCHOOL
Company Registration No. 8825760 (England and Wales) Charity Registration No. 1155397
Report and Accounts
For the period ended 31 August 2021
Crick Pre-School
(A Company Limited by Guarantee)
COMPANY INFORMATION
Directors/Trustees
Melissa Treharne Clare Thompson Ruth Wilkinson Gareth McCann Michala Mason Laura Montgomery Laura Stanford Richards Sally Watts
Secretary
Registered Office
Ruth Wilkinson Crick Primary School Main Road Crick Northamptonshire NN6 7TU
Company Registration Number Charity Registration Number
8825760 (England and Wales)
1155397
Accountant
R Dearing FCCA Accountancy & Bookkeeping Services 2 Hatherley Close Crick Northamptonshire NN6 7GT
Principal Banker
The Co-operative Bank Plc. PO Box 250 Skelmersdale WN8 6WT
Crick Pre-School
(A Company Limited by Guarantee)
CONTENTS
| CONTENTS | CONTENTS |
|---|---|
| _________ | |
| Page | |
| Directors’ Report | 1 - 2 |
| Independent Examiner’s Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 - 6 |
| Notes to the Accounts | 7 – 11 |
Crick Pre-School
(A Company Limited by Guarantee)
DIRECTORS’ REPORT
FOR THE PERIOD ENDED 31 AUGUST 2021
_________
The directors’ present their report and unaudited accounts of the charitable company for the period ended 31 August 2021.
Principal Activity
The principal activity of the charitable company for the period under review was to offer a high-quality early education and childcare service.
Directors
The directors of the charitable company are its trustees for the purpose of charity law. The directors serving during the period and since the period end are as follows:
Melissa Treharne Clare Thompson Ruth Wilkinson Gareth McCann Michala Mason Laura Montgomery – appointed 10 June 2021 Laura Stanford Richards – appointed 10 June 2021 Sally Watts – appointed 10 June 2021 Claire Fowkes – resigned 23 September 2020 Katie Golding – resigned 23 September 2020 Bethany Lawson – resigned 23 September 2020
Directors’ responsibilities
The trustees, who are also directors for the purpose of company law, are responsible for preparing the annual report and accounts in accordance with applicable laws and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its income and expenditure for the period. In preparing those accounts, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
-
1 -
Crick Pre-School
(A Company Limited by Guarantee)
DIRECTORS’ REPORT (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
_________
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Company Provisions
This charitable company has taken advantage of the small companies’ exemption in preparing the report above.
This report was approved by the Board of Directors on 1 October 2021.
And signed on behalf of the Board by:
Melissa Treharne Director
Gareth McCann Director
- 2 -
Crick Pre-School
(A Company Limited by Guarantee)
INDEPENDENT EXAMINER’S REPORT FOR THE PERIOD ENDED 31 AUGUST 2021
_________
This report is prepared for the trustees of Crick Pre-School, a charitable company, registered company number 8825760 and registered charity number 1155397.
I report on the accounts for the period ended 31 August 2021, as set out on pages 4 to 11.
Responsibilities and basis of report
The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts 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 for this period 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 material matters have come to my attention that give me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records;
-
the accounts do not comply with the relevant accounting requirements under section 396 of the Companies Act 2006, 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
-
the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Rebecca Dearing
R Dearing Accountancy & Bookkeeping Services 2 Hatherley Close Crick Northants NN6 7GT
Relevant professional body : ACCA
1 October 2021
- 3 -
Crick Pre-School
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 AUGUST 2021
| Notes Unrestricted Funds £ Restricted Income Funds £ Incoming resources 2 92,786 756 Resources expended 4 (105,519) (756) _ _ Net (deficit)/income before investment gains (12,733) - Interest receivable 46 - _ _ Net (deficit)/ income movements (12,687) - _ _ Reconciliation of funds: Total funds brought forward 54,585 - Total funds carried forward 9 41,898 - |
Total Funds £ Prior Year Funds £ 93,542 92,229 (106,275) (90,650) _ _ (12,733) 1,579 46 179 _ _ (12,687) 1,758 _ _ 54,585 52,827 41,898 54,585 |
|---|---|
The statement of financial activities includes all gains and losses in the period.
The notes form part of these accounts.
- 4 -
Crick Pre-School
(A Company Limited by Guarantee)
BALANCE SHEET AS AT 31 AUGUST 2021
| Notes 2021 £ Current assets Debtors Cash at bank and in hand 7 1,351 43,357 _ 44,708 Creditors: amounts falling due within one year 8 (2,810) _ Net current assets Net assets Funds of the charity Unrestricted funds Restricted funds 9 9 Total funds |
2021 £ 2020 £ 5,644 50,103 _ 55,747 (1,162) _ 41,898 _ 41,898 _ 41,898 - _ 41,898 _ |
2020 £ 54,585 _ 54,585 |
|---|---|---|
| _ 54,585 - _ 54,585 _ |
The notes form part of these accounts.
- 5 -
Crick Pre-School
(A Company Limited by Guarantee)
BALANCE SHEET (continued) AS AT 31 AUGUST 2021
_________
The directors are satisfied that the company is entitled to exemption from audit of the accounts for the period ended 31 August 2021, in accordance with section 477 of the Companies Act 2006 relating to small companies, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These unaudited accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP.
The accounts were approved by the Board of Directors on 1 October 2021.
And signed on behalf of the Board by:
Melissa Treharne Director
Gareth McCann Director
The notes form part of these accounts.
- 6 -
Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 AUGUST 2021
1. Accounting policies
1.1 Basis of accounting
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to the accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS102.
1.2 Incoming Resources
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1.3 Turnover
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for the other purposes.
1.4 Grants and Donations
Grants and donations are only included in the Statement of Financial Activities when the general income recognition criteria are met.
1.5 Government Grants
The charity has received government grants during the year.
1.6 Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.
- 7 -
Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
| 2 Analysis of Incoming Resources Fees Grant income Fundraising & other small donations 3 Analysis of Grant Income Grant 1 – NCC Free Entitlement Grant Funding Grant 2 – NCC Early Years Pupil Premium Grant 3 – Two Year Funded Early Learning Grant 4 – Disability Access Fund Grant 5 – SEN Supplement Grant 6 – High Needs Funding 4 Analysis of resources expended Staff costs Staff training & uniform Premises costs Fundraising expenses Advertising Materials & equipment Insurance Registration & subscription fees Telephone & postage Administration & stationery Accountancy fees Refreshments & sundries Donations & gifts |
_ | 2021 £ 21,348 68,711 3,483 _ 93,542 _ 2021 £ 67,955 136 - - - 620 __ 68,711 _ 2021 £ 88,276 1,391 5,517 1,687 - 5,708 1,262 1,071 222 570 295 263 13 ____ 106,275 |
2020 £ 15,717 67,478 9,034 _ 92,229 _ 2020 £ 58,555 169 3,963 - - 4,791 _ 67,478 _ 2020 £ 70,969 545 5,873 4,867 - 4,297 1,261 906 128 787 295 710 13 _ 90,650 |
|---|---|---|---|
| _ |
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Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
| 5 | Details of certain types of expenditure | ||
|---|---|---|---|
| 2021 | 2020 | ||
| 5.1 | Directors/trustees expenses | ||
| Number of directors/trustees who were | |||
| paid expenses | 2 | 3 | |
| Nature of expenses | Fundraising | Fundraising, | |
| & gifts | gifts & remuneration | ||
| Total amount paid | £140 | £2,049 | |
| _ | _ | ||
| 5.2 | Fees for examination of the accounts | ||
| Independent examiner’s fees for reporting on | |||
| the accounts | £295 | £295 | |
| _ | _ | ||
| 6 | Employees | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Wages and salaries | 84,407 | 68,570 | |
| Social security costs | - | - | |
| Pension costs | 3,351 | 2,245 | |
| DBS Checks | 518 | 154 | |
| __ | __ | ||
| Total staff costs | 88,276 | 70,969 | |
| __ | __ | ||
| Average number of employees during | |||
| the year | 14 | 14 |
No other directors/trustees received remuneration or waived emoluments during the year.
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Crick Pre-School
(A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
| 7 | Debtors: amounts falling due within one year | Debtors: amounts falling due within one year | |||
|---|---|---|---|---|---|
| 2021 | 2019 | ||||
| Grants payable | 897 | 5,180 | |||
| Prepayments and accrued income | 454 | 464 | |||
| __ | __ | ||||
| 1,351 | 5,644 | ||||
| __ | __ | ||||
| 8 | Creditors: amounts falling due within one year | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Refundable deposits | 1,080 | 510 | |||
| Taxation and social security | 887 | 200 | |||
| Other creditors | 843 | 452 | |||
| __ | __ | ||||
| 2,810 | 1,162 | ||||
| __ | __ | ||||
| 9 | Statement of funds | ||||
| 1 August | Income | Expenditure | 31 August | ||
| 2020 | 2021 | ||||
| Unrestricted funds | 54,585 | 92,832 | (105,519) | 41,898 | |
| Restricted funds | |||||
| NCC EYPP | - | 136 | (136) | - | |
| Disability Access Fund | - | - | - | - | |
| High Needs Funding | - | 620 | (620) | - | |
| 54,585 | 93,588 | (106,275) | 41,898 |
The unrestricted funds represent the free funds of the charity which are not designated for any specific purpose.
- 10 -
Crick Pre-School
- (A Company Limited by Guarantee)
NOTES TO THE ACCOUNTS (continued) FOR THE PERIOD ENDED 31 AUGUST 2021
10 Company limited by guarantee
Crick Pre-School is a charitable company limited by guarantee and therefore has no share capital. In accordance with the company's Memorandum and Articles of Association the trustees have each given a personal guarantee of £1.
11 Reserves policy
Crick Pre-School aims to maintain sufficient financial reserves to cover a minimum of 20% of the average annual expenditure.
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