**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 2021**
**for**
**Oakey Dokeys Pre-School Limited**
**Oakey Dokeys Pre-School Limited**
## **Contents of the Financial Statements for the Year Ended 31 August 2021**
|||**Page**||
|---|---|---|---|
|**Chair's Report**||1||
|**Manager's report**||2||
|**Report of the Trustees**|3|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**|7|to|8|
|**Notes to the Financial Statements**|9|to|14|
**Oakey Dokeys Pre-School Limited**
## **Chair's Report for the Year Ended 31 August 2021**
This report looks back over the last year and gives us the opportunity to reflect on what has happened, and as always the time has flown by.
The past year has been rewarding for me and had its challenges at times. Covid has made everything much harder but I feel we are finally seeing the light at the end of the tunnel. We managed to have face to face committee meetings which was fantastic to finally meet everyone properly. Zoom isn't the same, although having meetings in my pjs was a bonus!
Oakey dokeys have their first event next week, I'm super excited and I hope everyone enjoys it. We have carefully planned it so everyone can enjoy it making more wonderful memories. Now restrictions are more relaxed I would really like to get the fundraising back on track after last years had to be put on hold.
We sadly said goodbye to Shirley in July, she was dokey'ss manager and SENCO. She had been with dokeys for 15 years and will always be missed. After many meetings and interviews we were very excited by the new promotions and new term to start! Helen was promoted to Manager, Sian to Deputy Manager and Jemma as our new SENCO along with Michelle joining us from being a bank staff member.
Lisa, Helen, Sian, Jemma, Sally, Michelle and Denise I would like to thank you all for your amazing work you've done this past year. Without all of you Oakey Dokeys wouldn't be the amazing place that all the children love so much.
I would also like to give thanks to the committee members, your time and efforts never go unnoticed. I know my journey with Oakey Dokeys has only recently started but I love being able to give my time in helping dokeys grow and flourish.
N Burbidge Chair of Oakey Dokeys Committee
25 May 2022
Page 1
**Oakey Dokeys Pre-School Limited**
**Manager's report for the Year Ended 31 August 2021**
So! Where to start?! What a year! Welcome! I'm so pleased we can all be here and not online like the previous AGM.
Of course, COVID 19 has been a huge part of our year. Lisa has been updating us on the latest guidelines on what to do. We remained open - only closing once as a child tested positive. I remember the call, the clean-up, and then the drive through the rain to get PCR tests. In true Oakey Dokey style, we kept calm and carried on.
Christmas was fairly quiet! The Christmas party was at Dokeys and not the usual village hall. Unfortunately, our usual bauble hunt didn't go ahead, but we are very excited to have a small fundraising team now ready for our first event next week for Halloween - so thank you Natalie, Abbie, Sarah, Emma and Sian.
Shirley accepted a new job. Her children are grown up and she felt it was the right time to move on after 15 years here. She had so much experience at Dokeys and we miss her crazy ways, but wish her lots of luck.
The manager's position was advertised and we did not have a huge response!
I am passionate about Dokeys, our traditions, like the bauble hunt, harvest soup, but excited to add a few new - like our Halloween event next week - also to work with the school again on Sports Day and the School Fete.
So, our team has jigged around. I was delighted Sian wanted to become deputy and Jemma as SENCO. She is beginning her training now. Michelle, our bank staff lady, is now with us 4 days a week and settling nicely.
Jenni Scutt was interviewed in the Summer Holidays as a new bank staff member too. Lovely Denise has been on call as bank staff for many years.
It was a very busy summer term - this September we have less children so we can all find our feet in our new roles (that's the theory!) - we seem just as busy as ever.
The new EYFS has come into effect now and we are getting our heads around the "not so much paperwork" and the "if it takes you away from the children it isn't necessary". Also, there is more focus on creativity, awe and wonder, mindfulness and oral care - which I think is fantastic.
We are very proud of our new starters - some, without a visit, being dropped off at the main gate. It will be so good to have our new starter cafés again properly.
We received funding for staff wellbeing, and we had a couple of sessions with Becky Millar last term. Time was tight, so we are rescheduling soon.
We had a visit from lovely Emily Howe - she is studying Childcare and would like to train with us - she was an Oakey Dokey acorn! We are awaiting paperwork but hope she can start 2 days per week soon.
After half term we are hoping to have face-to-face parents' afternoons! Yay!
In February, we are booked to go to Nursery World again. They have some fabulous training sessions.
This year, our Christmas party will be here, keeping it low key and simple it's such a crazy time for many. Children can dress up and we will have fun and games. We have a "fairy godmother" again to visit the children with a gift.
I would like to thank you all for your continued support - keeping Oakey Dokeys the magical place that it is - where little acorns grow into mighty oaks.
H Hill Manager
25 May 2022
Page 2
**Oakey Dokeys Pre-School Limited (Registered number: 08246084)**
## **Report of the Trustees**
## **for the Year Ended 31 August 2021**
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 2021. 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 2021 the charity had undesignated unrestricted funds in the sum of £62,230 (2020: £58,365) 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 (Registered number: 08246084)**
## **Report of the Trustees for the Year Ended 31 August 2021**
## **Registered Charity number**
1156087
## **Registered office**
Beaumont Road Great Oakley Harwich Essex CO12 5BA
## **Trustees**
L Bishop (resigned 4.11.21) S Funnell (appointed 12.11.20) (resigned 1.11.21) J D White A Young J Morrison (resigned 4.11.21) L Staker (resigned 4.11.21) C Keen (resigned 4.11.21) E Law N Burbidge (appointed 12.11.20) S V Goswell (appointed 12.11.20) H Hill (appointed 4.11.21)
## **Company Secretary**
S Harman
## **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
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 25 May 2022 and signed on its behalf by:
N Burbidge - Trustee
Page 4
**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 2021.
## **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
25 May 2022
Page 5
**Oakey Dokeys Pre-School Limited**
## **Statement of Financial Activities for the Year Ended 31 August 2021**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Operation of the pre-school
**111,414**
Other trading activities
2
**160**
Investment income
3
**135**
**Total**
**111,709**
**EXPENDITURE ON**
Raising funds
**20**
**Charitable activities**
Operation of the pre-school
**113,404**
**Total**
**113,424**
**NET INCOME/(EXPENDITURE)**
**(1,715)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**92,353**
**TOTAL FUNDS CARRIED FORWARD**
**90,638**|Restricted
funds
£
**3,823**
**-**
**-**
**3,823**
**-**
**3,823**
**3,823**
**-**
**-**
**-**|**31.8.21**
**Total**
**funds**
**£**
**115,237**
**160**
**135**
**115,532**
**20**
**117,227**
**117,247**
**(1,715)**
**92,353**
**90,638**|31.8.20
Total
funds
£
89,824
257
270
90,351
140
96,877
97,017
(6,666)
99,019
92,353|
|---|---|---|---|
The notes form part of these financial statements
Page 6
**Oakey Dokeys Pre-School Limited (Registered number: 08246084)**
## **Balance Sheet 31 August 2021**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
8
**29,796**
**CURRENT ASSETS**
Debtors
9
**2,909**
Cash at bank and in hand
**60,156**
**63,065**
**CREDITORS**
Amounts falling due within one year
10
**(2,223)**
**NET CURRENT ASSETS**
**60,842**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**90,638**
**NET ASSETS**
**90,638**
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**31.8.21**
**Total**
**funds**
**£**
**29,796**
**2,909**
**60,156**
**63,065**
**(2,223)**
**60,842**
**90,638**
**90,638**
**90,638**
**90,638**|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|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.
## The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 7
**Oakey Dokeys Pre-School Limited (Registered number: 08246084)**
## **Balance Sheet - continued**
## **31 August 2021**
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 25 May 2022 and were signed on its behalf by:
N Burbidge - Trustee
A Young - Trustee
The notes form part of these financial statements
Page 8
**Oakey Dokeys Pre-School Limited**
**Notes to the Financial Statements for the Year Ended 31 August 2021**
## **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 9
**Oakey Dokeys Pre-School Limited**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **2. OTHER TRADING ACTIVITIES**
|**2.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||**31.8.21**|31.8.20|
|||**£**|£|
||Fundraising events|**160**|257|
|**3.**|**INVESTMENT INCOME**|||
|||**31.8.21**|31.8.20|
|||**£**|£|
||Deposit account interest|**135**|270|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||**31.8.21**|31.8.20|
|||**£**|£|
||Depreciation - owned assets|**6,268**|6,310|
||Other operating leases|**1,708**|1,687|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **6. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Early years practitioners
Administration|**31.8.21**
**7**
**1**
**8**|31.8.20
6
1|
|---|---|---|
|||7|
No employees received emoluments in excess of £60,000.
continued...
Page 10
**Oakey Dokeys Pre-School Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
|**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Operation of the pre-school
87,481
Other trading activities
257
Investment income
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
**8.**
**TANGIBLE FIXED ASSETS**
Improvements
to
property
Equipment
£
£
**COST**
At 1 September 2020 and 31 August 2021
**112,699**
**1,923**
**DEPRECIATION**
At 1 September 2020
**78,711**
**729**
Charge for year
**5,580**
**289**
At 31 August 2021
**84,291**
**1,018**
**NET BOOK VALUE**
At 31 August 2021
**28,408**
**905**
At 31 August 2020
33,988
1,194|Restricted
funds
£
2,343
-
-
2,343
-
2,343
2,343
-
-
-
Office
equipment
£
**2,889**
**2,007**
**399**
**2,406**
**483**
882|Total
funds
£
89,824
257
270
90,351
140
96,877
97,017
(6,666)
99,019
92,353
Totals
£
**117,511**
**81,447**
**6,268**
**87,715**
**29,796**
36,064|
|---|---|---|
continued...
Page 11
**Oakey Dokeys Pre-School Limited**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||||**31.8.21**|31.8.20|
|---|---|---|---|---|
||||**£**|£|
||Trade debtors||**2,627**|2,401|
||Prepayments and accrued income||**282**|1,210|
||||**2,909**|3,611|
|**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**31.8.21**|31.8.20|
||||**£**|£|
||Trade creditors||**119**|258|
||Other creditors||**541**|250|
||Accruals and deferred income||**1,563**|775|
||||**2,223**|1,283|
|**11.**|**LEASING AGREEMENTS**||||
||Minimum lease payments under non-cancellable operating leases fall due as follows:||||
||||**31.8.21**|31.8.20|
||||**£**|£|
||Within one year||**1,687**|1,687|
||Between one and five years||**6,748**|6,748|
||In more than five years||**1,687**|3,374|
||||**10,122**|11,809|
|**12.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement|At|
|||At 1.9.20|in funds|31.8.21|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|**58,365**|**3,865**|**62,230**|
||Capital fund re tenants improvements|**33,988**|**(5,580)**|**28,408**|
|||**92,353**|**(1,715)**|**90,638**|
||**TOTAL FUNDS**|**92,353**|**(1,715)**|**90,638**|
continued...
Page 12
**Oakey Dokeys Pre-School Limited**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Capital fund re tenants improvements
**Restricted funds**
SEN funding
Inclusion grant
**TOTAL FUNDS**|Incoming
resources
£
**111,709**
**-**
**111,709**
**3,685**
**138**
**3,823**
**115,532**|Resources
Movement
expended
in funds
£
£
**(107,844)**
**3,865**
**(5,580)**
**(5,580)**
**(113,424)**
**(1,715)**
**(3,685)**
**-**
**(138)**
**-**
**(3,823)**
**-**
**(117,247)**
**(1,715)**|
|---|---|---|
## **Comparatives for 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|
|Comparative 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 13
**Oakey Dokeys Pre-School Limited**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2021**
## **12. MOVEMENT IN FUNDS - continued**
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 2021.
Page 14