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2020-08-31-accounts

REGISTERED COMPANY NUMBER: 08246084 (England and Wales) REGISTERED CHARITY NUMBER: 1156087

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2020

for

Oakey Dokeys Pre-School Limited

Oakey Dokeys Pre-School Limited

Contents of the Financial Statements for the Year Ended 31 August 2020

Page
Chair's Report 1
Manager's report 2
Report of the Trustees 3 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18

Oakey Dokeys Pre-School Limited

Chair's Report for the Year Ended 31 August 2020

This has been my third year as Chair of the committee, and this year has been very different to my previous years. We have continued to build on the hard work of the previous few years striving to be an outstanding setting.

The year started off with our AGM which saw me staying as chair, Jeanne-Marie becoming treasurer and Lousie becoming secretary.

Oakey Dokeys participated and celebrated in a few events at the beginning of the year including our annual Bauble hunt, which was a huge success as always, it's always so lovely to see the children all happy hunting together. We also raised some money for a few selected charities by dressing up and baking cakes.

2020 started off great, we had good numbers and we had a few events planned for the coming months including a big Easter event where we were joining forces with the school next door to come together as a community.

Unfortunately, in March the country went into lockdown as Covid 19 hit the UK. We had to close our doors to many of our families, except for a small number of children whose parents were key workers. We stayed open throughout lockdown for those children of key workers so they were fully supported while having to continue to go into work.

The staff of Oakey Dokeys worked incredibly well throughout lockdown with all the new procedures we put in place. They all did an exceptional job of keeping everyone safe.

We are all very much looking forward to getting back to normal next term with a fresh start hopefully putting covid behind us.

A Pratchett Chair of Oakey Dokeys Committee

18 August 2021

Page 1

Oakey Dokeys Pre-School Limited

Manager's report for the Year Ended 31 August 2020

September 2019 the start of our academic year was a busy one with many sessions full.

We had Michelle and Denise our bank staff ladies in to help on our busy days in the room.

We continue to run as normal enjoying our annual Christmas party for the children at the village hall on the last day of the Autumn term.

The start of 2020 we welcomed some more children to our setting, but this unfortunately only lasted a couple of months due to covid19.

On the 23rd of March 2020 when the nation went into lockdown, we had to partially close. We only remained open for Key worker families, and vulnerable children.

Partial closure remained in place until the 1st of June 2020. After this date we could open to more children with a cap of 8 children in each bubble.

We redesigned our room into two rooms to accommodate these two bubbles until the end of the academic year July 2020.

Throughout the first lockdown there was lots of uncertainty on if would full funding for children not in attendance during lockdown and the financial uncertainty around staff wages.

We were lucky that Essex agreed to pay funding throughout lockdown and all members of staff received their full wage throughout without any members of staff having to be furloughed.

S Funnell Manager 18 August 2021

Page 2

Oakey Dokeys Pre-School Limited

Report of the Trustees

for the Year Ended 31 August 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity 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:

(a) Offering appropriate play 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

(b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas

(c) Instigating and adhering to and furthering the aim of the pre-school learning alliance.

The charity achieves these objectives through its running of a pre-school which operates under the name of Oakey Dokeys.

Our ethos

We are committed to creating a positive learning environment where we will value your child's individuality and nurture their creativity. We offer opportunities and experiences based on the foundation stage early learning goals and are committed to encouraging children to learn through play (the messier the better).

ACHIEVEMENT AND PERFORMANCE

The charity's principal achievements and performance are detailed in the Chair's report and Manager's report which form part of these financial statements.

FINANCIAL REVIEW

Reserves policy

The trustees consider that an appropriate level of reserves would be the sum equivalent to cover three months' staff costs and overheads. It is considered that this sum should be sufficient to cover any fluctuations in income and any short term interruptions to its day to day activities.

At 31 August 2020 the charity had undesignated unrestricted funds in the sum of £58,365 (2019: £59,451) which was sufficient under the terms of the above policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Trustees are selected from members and others who have expressed a willingness to become involved and are usually elected at a General meeting. At each Annual General Meeting, all Trustees must stand for re-election.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

08246084 (England and Wales)

Page 3

Oakey Dokeys Pre-School Limited

Report of the Trustees for the Year Ended 31 August 2020

Registered Charity number

1156087

Registered office

Beaumont Road Great Oakley Harwich Essex CO12 5BA

Trustees

L Willis J L Pells (resigned 24.10.19) K Reid (resigned 24.10.19) S Funnell (appointed 12.11.20) (resigned 24.10.19) S Funnell (appointed 12.11.20) (resigned 24.10.19) D Cole (resigned 24.10.19) J D White A Pratchett D Siers (resigned 24.10.19) J Morrison (resigned 12.11.20) L Staker C Keen (appointed 24.10.19) (resigned 12.11.20) E Law (appointed 24.10.19) N Burbidge (appointed 12.11.20) S V Goswell (appointed 12.11.20)

Company Secretary

D Sier

Independent Examiner

P J T Frost FCCA JTF Chartered Certified Accountants 195 Main Road Dovercourt Harwich Essex CO12 3PH

Bankers

Lloyds TSB 230 High Street Dovercourt Essex CO12 3AY

Page 4

Oakey Dokeys Pre-School Limited

Report of the Trustees

for the Year Ended 31 August 2020

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 18 August 2021 and signed on its behalf by:

A Pratchett - Trustee

Page 5

Independent Examiner's Report to the Trustees of Oakey Dokeys Pre-School Limited

Independent examiner's report to the trustees of Oakey Dokeys Pre-School Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you 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 under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your 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 Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts 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.

P J T Frost FCCA JTF Chartered Certified Accountants 195 Main Road Dovercourt Harwich Essex CO12 3PH

18 August 2021

Page 6

Oakey Dokeys Pre-School Limited

Statement of Financial Activities for the Year Ended 31 August 2020

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Operation of the pre-school
87,481
Other trading activities
2
257
Investment income
3
270
Total
88,008
EXPENDITURE ON
Raising funds
140
Charitable activities
Operation of the pre-school
94,534
Total
94,674
NET INCOME/(EXPENDITURE)
(6,666)
RECONCILIATION OF FUNDS
Total funds brought forward
99,019
TOTAL FUNDS CARRIED FORWARD
92,353
Restricted
funds
£
2,343
-
-
2,343
-
2,343
2,343
-
-
-
31.8.20
Total
funds
£
89,824
257
270
90,351
140
96,877
97,017
(6,666)
99,019
92,353
31.8.19
Total
funds
£
91,197
579
227
92,003
113
99,296
99,409
(7,406)
106,425
99,019

The notes form part of these financial statements

Page 7

Oakey Dokeys Pre-School Limited

Balance Sheet 31 August 2020

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
8
36,064
CURRENT ASSETS
Debtors
9
3,611
Cash at bank and in hand
53,961
57,572
CREDITORS
Amounts falling due within one year
10
(1,283)
NET CURRENT ASSETS
56,289
TOTAL ASSETS LESS CURRENT
LIABILITIES
92,353
NET ASSETS
92,353
FUNDS
12
Unrestricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
-
-
31.8.20
Total
funds
£
36,064
3,611
53,961
57,572
(1,283)
56,289
92,353
92,353
92,353
92,353
31.8.19
Total
funds
£
42,066
3,703
54,483
58,186
(1,233)
56,953
99,019
99,019
99,019
99,019

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

Oakey Dokeys Pre-School Limited

Balance Sheet - continued 31 August 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 18 August 2021 and were signed on its behalf by:

A Pratchett - Trustee

L Willis - Trustee

The notes form part of these financial statements

Page 9

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements for the Year Ended 31 August 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

In the opinion of the Trustees the charity has only one activity being the operation of the pre school. In addition, all fund raising activities and governance matters, with the exception of the Independent Examiner's fees and Trustees' insurance, are dealt with by the Trustees and other volunteers at no cost to the charity. Therefore all support costs are considered to be in relation to the operation of the pre school.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - Evenly over the term of the lease Equipment - 15% on cost Office equipment - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 10

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
31.8.20 31.8.19
£ £
Fundraising events 257 579
3. INVESTMENT INCOME
31.8.20 31.8.19
£ £
Deposit account interest 270 227
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.8.20 31.8.19
£ £
Depreciation - owned assets 6,310 6,298
Other operating leases 1,687 1,687
Deficit on disposal of fixed assets - 103

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

Early years practitioners
Administration
31.8.20
6
1
7
31.8.19
7
1
8

No employees received emoluments in excess of £60,000.

continued...

Page 11

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Operation of the pre-school
85,697
Other trading activities
579
Investment income
227
Total
86,503
EXPENDITURE ON
Raising funds
113
Charitable activities
Operation of the pre-school
93,796
Total
93,909
NET INCOME/(EXPENDITURE)
(7,406)
RECONCILIATION OF FUNDS
Total funds brought forward
106,425
TOTAL FUNDS CARRIED FORWARD
99,019
Restricted
funds
£
5,500
-
-
5,500
-
5,500
5,500
-
-
-
Total
funds
£
91,197
579
227
92,003
113
99,296
99,409
(7,406)
106,425
99,019

continued...

Page 12

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

8. TANGIBLE FIXED ASSETS

Improvements
to
property
Equipment
£
£
COST
At 1 September 2019
112,699
1,923
Additions
-
-
At 31 August 2020
112,699
1,923
DEPRECIATION
At 1 September 2019
73,131
440
Charge for year
5,580
289
At 31 August 2020
78,711
729
NET BOOK VALUE
At 31 August 2020
33,988
1,194
At 31 August 2019
39,568
1,483
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
Improvements
to
property
Equipment
£
£
COST
At 1 September 2019
112,699
1,923
Additions
-
-
At 31 August 2020
112,699
1,923
DEPRECIATION
At 1 September 2019
73,131
440
Charge for year
5,580
289
At 31 August 2020
78,711
729
NET BOOK VALUE
At 31 August 2020
33,988
1,194
At 31 August 2019
39,568
1,483
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
Equipment
£
1,923
-
1,923
440
289
729
1,194
Office
equipment
£
2,581
308
2,889
1,566
441
2,007
882
Totals
£
117,203
308
117,511
75,137
6,310
81,447
36,064
Totals
£
117,203
308
117,511
75,137
6,310
81,447
36,064
39,568 1,483 1,015 42,066
31.8.20
£
2,401
1,210
3,611
31.8.20
£
258
-
250
775
1,283
31.8.19
£
2,444
1,259
3,703
31.8.19
£
294
83
18
838
1,233

continued...

Page 13

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.20 31.8.19
£ £
Within one year 1,687 1,500
Between one and five years 6,748 6,000
In more than five years 3,374 4,500
11,809 12,000

12. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.9.19 in funds 31.8.20
£ £ £
Unrestricted funds
General fund 59,451 (1,086) 58,365
Capital fund re tenants improvements 39,568 (5,580) 33,988
99,019 (6,666) 92,353
TOTAL FUNDS 99,019 (6,666) 92,353
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 88,008 (89,094) (1,086)
Capital fund re tenants improvements - (5,580) (5,580)
88,008 (94,674) (6,666)
Restricted funds
SEN funding 2,343 (2,343) -
TOTAL FUNDS 90,351 (97,017) (6,666)

continued...

Page 14

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Capital fund re tenants improvements
TOTAL FUNDS
At 1.9.18
£
61,713
44,712
106,425
106,425
Net
movement
in funds
£
(1,834)
(5,572)
(7,406)
(7,406)
Transfers
between
funds
£
(428)
428
-
-
At
31.8.19
£
59,451
39,568
99,019
99,019

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 86,503 (88,337) (1,834)
Capital fund re tenants improvements - (5,572) (5,572)
86,503 (93,909) (7,406)
Restricted funds
SEN funding 5,500 (5,500) -
TOTAL FUNDS 92,003 (99,409) (7,406)

The capital fund re tenants improvements was originally created upon the capitalisation of tenants improvements. These are being depreciated over the term of the lease and an amount equivalent to the depreciation is released from the designated fund each year.

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2020.

Page 15

continued...

Oakey Dokeys Pre-School Limited

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

14. ULTIMATE CONTROLLING PARTY

In the opinion of the trustees, there is no ultimate controlling party.

Page 16

Oakey Dokeys Pre-School Limited

Detailed Statement of Financial Activities for the Year Ended 31 August 2020

31.8.20 31.8.19
£ £
INCOME AND ENDOWMENTS
Other trading activities
Fundraising events 257 579
Investment income
Deposit account interest 270 227
Charitable activities
Fees from parents 11,579 11,506
Other income - 325
Nursery education grant - sen premium 2,343 5,500
Nursery education grant 2, 3 and 4 year old
funding 75,902 73,866
89,824 91,197
Total incoming resources 90,351 92,003
EXPENDITURE
Raising donations and legacies
Fundraising costs 140 113
Charitable activities
Wages 68,955 68,362
Pensions 921 1,876
Sundries 464 772
Catering - snacks 746 1,133
Equipment/books 58 59
Pre school consumables - 1,131
Activity and material costs 3,709 5,726
Travel expenses 46 -
Loss on sale of tangible fixed assets - 103
74,899 79,162
Support costs
Finance
Bank charges 147 143
Human resources
Staff DBS checks 94 219
Other
Rent 1,687 1,687
Carried forward 1,687 1,687

This page does not form part of the statutory financial statements

Page 17

Oakey Dokeys Pre-School Limited

Detailed Statement of Financial Activities for the Year Ended 31 August 2020

31.8.20 31.8.19
£ £
Other
Brought forward 1,687 1,687
Rates and water 495 686
Insurance 1,706 1,824
Light and heat 1,408 1,548
Telephone 547 583
Postage and stationery 701 1,237
Repairs 2,896 1,463
Accountancy 499 452
Legal fees - 26
Independent examiner's fees - examination 252 246
Independent examiner's fees - other 444 479
Advertising - 198
Subscriptions 624 299
Staff training 1,044 250
Cleaning 2,163 1,284
Staff uniforms 90 242
Computer expenses 871 970
Improvements to property 5,580 5,572
Plant and machinery 289 252
Computer equipment 441 474
21,737 19,772
Total resources expended 97,017 99,409
Net expenditure (6,666) (7,406)

This page does not form part of the statutory financial statements

Page 18