2021-03-31-accounts - Daisy And Rainbow Childcare (Totnes)

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 1st April 2020 To 31[st] march 2021

Section A Reference and administration details

Charity name Daisy and rainbow Childcare Other names charity is known by Daisy Preschool – Rainbow Nursery Registered charity number (if any) 1164217 Charity's principal address Daisy Play Centre Pathfields Totnes Devon Postcode TQ9 5TZ

Names of the charity trustees who manage the charity

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Name of person (or body)
Office (if Dates acted if not for
Trustee name entitled to appoint trustee
any) whole year
(if any)
1 Marianne Parker Chair
2 Mike Foster Treasurer
3 Alison Rose Secretary
4 Anthony Buck
5 Liz Hobbs-Rhandi
6 Laura Butlin
7 Mary Mcarthy
8
9
10
11
12
13
14
15
16
17
18
19
20
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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

March 2012

TAR

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Mrs Deborah Oakey

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution

(eg. trust deed, constitution)

Trust How the charity is constituted

(eg. trust, association, company)

Trustee selection methods

(eg. appointed by, elected by)

Elected by members - Nominations can be made before or during the AGM when the membership is present.

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;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

March 2012

TAR

'To enhance the development and education of children under statutory school age by providing high quality affordable care that will develop their individual capabilities, competences, skills Summary of the objects and understanding and to encourage parents to understand and of the charity set out in provide for the needs of their children' its governing document The charity has continued to provide childcare services throughout the period of the pandemic

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

March 2012

TAR

We have not used volunteers over this year , other than trustees, due to the pandemic and the need to reduce any unnecessary adults working within the childcare environment

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

Section D Achievements and performance

March 2012

TAR

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The charity achieved a carry forward balance to be able to sustain a staff salary increment in 2021-22

Section E Financial review

March 2012

TAR

Brief statement of the charity’s policy on reserves

Reserves will include full staff redundancy allowance plus a minimum of one months salary and overhead costs

Details of any funds None materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

We have been unable to acheiev any additional fundraising as
the charity’s principal our traditional activities have been curtailed by the pandemic.
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) Mike Foster Full name(s) Marianne Parker Position (eg Secretary, Chair Treasurer Chair, etc) Date 22.12.22 22.12.22

March 2012

TAR

Daisy & Rainbow Childcare (Totnes) Charity No (if any) 1164217 Annual accounts for the period Period start date 04/01/2020 Period end date 03/31/2021

Section A Statement of financial activities

Guidance Notes Total funds Prior year funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 76,655 - - 76,655 4,948 Charitable activities S02 491,497 - - 491,497 543,170 Other trading activities S03 - - - - - Investments S04 821 - - 821 241 Separate material item of income S05 - - - - - Other S06 797 - - 797 3,202 *Total* S07 569,770 - - 569,770 551,561 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - 204 Charitable activities S09 433,345 - - 433,345 429,113 Separate material item of expense S10 Other S11 49,524 - - 49,524 50,202 *Total* S12 482,869 - - 482,869 479,519 S13 86,901 - - 86,901 72,043 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 86,901 - - 86,901 72,043 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 86,901 - - 86,901 72,043 *Reconciliation of funds:* Total funds brought forward S21 273,883 - - 273,883 201,840 *Total funds carried forward* S22 360,784 - - 360,784 273,883 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds Prior year funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 76,655 - - 76,655 4,948 Charitable activities S02 491,497 - - 491,497 543,170 Other trading activities S03 - - - - - Investments S04 821 - - 821 241 Separate material item of income S05 - - - - - Other S06 797 - - 797 3,202 *Total* S07 569,770 - - 569,770 551,561 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - 204 Charitable activities S09 433,345 - - 433,345 429,113 Separate material item of expense S10 Other S11 49,524 - - 49,524 50,202 *Total* S12 482,869 - - 482,869 479,519 S13 86,901 - - 86,901 72,043 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 86,901 - - 86,901 72,043 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 86,901 - - 86,901 72,043 *Reconciliation of funds:* Total funds brought forward S21 273,883 - - 273,883 201,840 *Total funds carried forward* S22 360,784 - - 360,784 273,883 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds Prior year funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 76,655 - - 76,655 4,948 Charitable activities S02 491,497 - - 491,497 543,170 Other trading activities S03 - - - - - Investments S04 821 - - 821 241 Separate material item of income S05 - - - - - Other S06 797 - - 797 3,202 *Total* S07 569,770 - - 569,770 551,561 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - 204 Charitable activities S09 433,345 - - 433,345 429,113 Separate material item of expense S10 Other S11 49,524 - - 49,524 50,202 *Total* S12 482,869 - - 482,869 479,519 S13 86,901 - - 86,901 72,043 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 86,901 - - 86,901 72,043 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 86,901 - - 86,901 72,043 *Reconciliation of funds:* Total funds brought forward S21 273,883 - - 273,883 201,840 *Total funds carried forward* S22 360,784 - - 360,784 273,883 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds Prior year funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 76,655 - - 76,655 4,948 Charitable activities S02 491,497 - - 491,497 543,170 Other trading activities S03 - - - - - Investments S04 821 - - 821 241 Separate material item of income S05 - - - - - Other S06 797 - - 797 3,202 *Total* S07 569,770 - - 569,770 551,561 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - 204 Charitable activities S09 433,345 - - 433,345 429,113 Separate material item of expense S10 Other S11 49,524 - - 49,524 50,202 *Total* S12 482,869 - - 482,869 479,519 S13 86,901 - - 86,901 72,043 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 86,901 - - 86,901 72,043 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 86,901 - - 86,901 72,043 *Reconciliation of funds:* Total funds brought forward S21 273,883 - - 273,883 201,840 *Total funds carried forward* S22 360,784 - - 360,784 273,883 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds Prior year funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 76,655 - - 76,655 4,948 Charitable activities S02 491,497 - - 491,497 543,170 Other trading activities S03 - - - - - Investments S04 821 - - 821 241 Separate material item of income S05 - - - - - Other S06 797 - - 797 3,202 *Total* S07 569,770 - - 569,770 551,561 Resources expended (Note 6) Expenditure on: Raising funds S08 - - - - 204 Charitable activities S09 433,345 - - 433,345 429,113 Separate material item of expense S10 Other S11 49,524 - - 49,524 50,202 *Total* S12 482,869 - - 482,869 479,519 S13 86,901 - - 86,901 72,043 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 86,901 - - 86,901 72,043 Extraordinary items S16 - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 86,901 - - 86,901 72,043 *Reconciliation of funds:* Total funds brought forward S21 273,883 - - 273,883 201,840 *Total funds carried forward* S22 360,784 - - 360,784 273,883 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):
-	-	-	-	-
-	-	-	-	-
86,901	-	-	86,901	72,043

273,883	-	-	273,883	201,840
360,784	-	-	360,784	273,883

Section B Balance sheet

		Guidance Notes	Unrestricted funds	Restricted income funds Endowment funds	Restricted income funds Endowment funds	Restricted income funds Endowment funds
			£	£	£
Fixed assets			F01	F02	F03
Intangible assets	(Note 15)	B01	-		-	-
Tangible assets	(Note 14)	B02	-		-	-
Heritage assets	(Note 16)	B03	-		-	-
Investments	(Note 17)	B04	-		-	-
Current assets	*Total fxed assets*	B05	-		-	-
Stocks	(Note 18)	B06	-		-	-
Debtors	(Note 19)	B07	335		-	-
Investments	(Note 17.4)	B08	-		-	-
Cash at bank and in	hand (Note 24)	B09	361,234		-	-
*Total current assets*		B10	361,569		-	-
Creditors: amounts	falling due
within one year	(Note 20)	B11	785		-	-
*Net current assets/(liabilities)*		B12	360,784		-	-
*Total assets less*	*current liabilities*	B13	360,784		-	-
Creditors: amounts	falling due after
one year (Note 20)		B14	-		-	-
Provisions for liabilities		B15	-		-	-
*Total net assets or liabilities*		B16	360,784		-	-
Funds of the Charity
Endowment funds (Note 27)		B17	-
Restricted income funds (Note 27)		B18			-
Unrestricted funds		B19	360,784			-
Revaluation reserve	*Total funds*	B20 B21	360,784		-	-
Signed by one or two trustees on behalf of all
the trustees			Signature			Print N
					Mariann
						Mike F

CC17a (Excel)

12/23/2021

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Total this Total last
year year
£ £
F04 F05
- -
- -
- -
- -
- -
- -
335 335
- -
361,234 274,333
361,569 274,668
785 785
360,784 273,883
360,784 273,883
- -
- -
360,784 273,883
- -
- -
360,784 273,883
-
360,784 273,883
Date of
Name approval
dd/mm/yyyy
e Parker
Foster
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CC17a (Excel)

12/23/2021

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These 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 these accounts. The accounts have been prepared in accordance with:

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the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with ü preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
• and with the Charities Act 2011.
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The charity constitutes a public benefit entity as defined by FRS 102.* Not applicable

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.

Yes ü * -Tick as appropriate No Please disclose: (i) the nature of the change in accounting policy; Not applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant Not applicable information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those Not applicable presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes ü
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and Not applicable
(iii) where practicable, the effect of the change in one
or more future periods.
Not applicable
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1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes ü
-Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of
the earliest prior period presented in the accounts.
Not applicable
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CC17a (Excel)

12/23/2021

Section C

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE

Please provide a description of the nature of each change No changes in accounting poli in accounting policy

Reconcilation of funds per previous GAAP to funds dete

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Start of End of
period period
£ £
Fund balances as previously
N/A N/A
stated
Adjustments: - -
Fund balance as restated - -
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Reconcilation of net income/(net expenditure) per previ 102

End of period £ Net income/(expenditure) as previously stated N/A Adjustments: - Previous period net income/(expenditure) as restated 0.00

CC17a (Excel)

12/23/2021

Notes to the accounts

Section 35 of FRS102, requires 3 reconciliations to be

ENERALLY ACCEPTED ACCOUNTING

icies

rmined under FRS 102

ious GAAP to net income/(net expenditure) under FRS

CC17a (Excel)

12/23/2021

Section C Not

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied b different or additional policy has been adopted then this is

Recognition of income	These are included in the Stat
	· the charity becomes ent
	· it is more likely than not
	· the monetary value can
	There has been no ofsetting o
Ofsetting	permitted by the FRS 102 SOR
	Grants and donations are only
Grants and donations	criteria are met (5.10 to 5.12
	In the case of performance re
	that the charity has provided
	only occurs when the perform
Legacies	Legacies are included in the S
	grant of probate, the executor
	estate and any conditions atta
	charity or have been met.
Government grants	The charity has received gove
	Gift Aid receivable is included
Tax reclaims on	Any Gift Aid amount recovered
donations and gifts	treated as an addition to the s
	terms of the appeal have spec
Contractual income and	This is only included in the So
performance related	services or met the performan
grants
Donated goods	Donated goods are measured exchanged) unless impractica
	Donated goods for resale are
	expected proceeds from sale
	from other trading activities' w
	sheet. On its sale the value o
	activities' and the proceeds fr
	activities'.
	Goods donated for on-going u
	and included in the SoFA as in
	Gifts in kind for use by the cha
	when receivable.

Donated services and	Donated services and facilitie
facilities	gift to the charity provided the
	Donated services and facilitie
	with an equivalent amount rec
	the SOFA.
Support costs	The charity has incurred expe
Volunteer help	The value of any voluntary he in the trustees’ annual report.
Income from interest,	This is included in the account
royalties and dividends	be measured reliably.
Income from membership subscriptions	Membership subscriptions rec Legacies.
	Membership subscriptions wh
	benefts are recognised as inc
	income from charitable activit
Settlement of insurance claims	Insurance claims are only incl criteria are met (5.10 to 5.12 in the SoFA.
Investment gains and losses	This includes any realised or u any gain or loss resulting from
	year.
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised whe
	constructive obligation comm
	the obligation can be measure
Governance and support costs	Support costs have been alloc Governance costs comprise a compliance with regulation an
	Support costs include central
	categories on a basis consiste
	foor areas, or per capita, staf
Grants with performance conditions	Where the charity gives a gra service or output to be provid recipient of the grant has prov
Grants payable without performance conditions	Where there are no conditions realistically avoid the commit recognised.
Redundancy cost	The charity made no redunda
Deferred income	No material item of deferred i

Creditors	The charity has creditors whic discounts
	A liability is measured on reco
Provisions for liabilities	measured at the best estimat
	reporting date
Basic fnancial instruments	The charity accounts for basic paragraph 10.7 FRS102 SORP 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fxed assets for	These are capitalised if they c
use by charity
	They are valued at cost.
	The depreciation rates and me
Intangible fxed assets	The charity has intangible fxe
	physical substance but are ide
	or legal rights. The amortisat
	They are valued at cost.
Heritage assets	The charity has heritage asse
	scientifc, technological, geop
	maintained principally for the
	rates and methods used as di
	They are valued at cost.
Investments	Fixed asset investments in qu
	valued at initially at cost and
	end. The same treatment is a
	measured reliably in which ca
	Investments held for resale or
	maturity date of less than 1 y
Stocks and work in	Stocks held for sale as part of
progress	realisable value.
	Goods or services provided as
	based on the service potentia
	Work in progress is valued at
	Debtors (including trade debto
Debtors	settlement amount after any t
	they are measured at the cash
	The charity has has investmen
Current asset	equivalents with a maturity da
investments	equivalents with a maturity da
	to meet short term cash comm

They are valued at fair value e

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

tes to the accounts (cont)

by the charity except for those ticked "No" or "N/a". Where a detailed in the box below.

tement of Financial Activities (SoFA) when: itled to the resources;

that the trustees will receive the resources; and be measured with sufficient reliability.

of assets and liabilities, or income and expenses, unless required or RP or FRS 102.

y included in the SoFA when the general income recognition FRS102 SORP).

lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP).

SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the

ernment grants in the reporting period

in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.

oFA once the charity has provided the related goods or nce related conditions.

at fair value (the amount for which the asset could be al to do so.

measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance of stock is charged against 'Income from other trading rom sale are also recognised as 'Income from other trading

se by the charity are recognised as tangible fixed assets ncoming resources when receivable.

arity are included in the SoFA as income from donations

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Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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ü
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s are included in the SOFA when received at the value of the e value of the gift can be measured reliably.

s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in

enditure on support costs.

elp received is not included in the accounts but is described

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.
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ts when receipt is probable and the amount receivable can

ceived in the nature of a gift are recognised in Donations and

ich gives a member the right to buy services or other come earned from the provision of goods and services as ties.

uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income

unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the

re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.

cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.

functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.

nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.

s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be

ncy payments during the reporting period.

ncome has been included in the accounts.

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Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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ü
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ch are measured at settlement amounts less any trade

ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the

c financial instruments on initial recognition as per

P. Subsequent measurement is as per paragraphs 11.17 to

can be used for more than one year, and cost at least

ethods used are disclosed in note 9.2.

ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5

ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.

oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.

r pending their sale and cash and cash equivalents with a ear are treated as current asset investments

f non-charitable trade are measured at the lower or cost or net

s part of a charitable activity are measured at net realisable value l provided by items of stock.

cost less any foreseeable loss that is likely to occur on the contract.

ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received.

nts which it holds for resale or pending their sale and cash and cash ate less than one year. These include cash on deposit and cash ate of less than one year held for investment purposes rather than mitments as they fall due.

except where they qualify as basic financial instruments.

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ü
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Section C Notes to the accounts

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds
Analysis
Donations Donations and gifts - - -
and legacies: Gift Aid - - -
- - -
Legacies
General grants provided by government/other
charities 76,655 - -
Membership subscriptions and sponsorships
which are in substance donations - - -
- - -
Donated goods, facilities and services
Other 797 - -
Total 77,452 - -
Charitable Funding for charitable purposes
activities: 265,621 - -
Other charitable income - incl parental fees 225,876 - -
- - -
Other - - -
Total 491,497 - -
Other
trading - - -
activities: - - -
- - -
Other - - -
Total - - -
Income from Interest income 821 - -
investments: Dividend income - - -
- - -
Rental and leasing income
Other - - -
Total 821 - -
- - -
Separate
material item - - -
of income: - - -
- - -
Total - - -
Other: Conversion of endowment funds into income - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - -
Gain on disposal of a programme related
investment - - -
Royalties from the exploitation of intellectual
property rights - - -
Other - - -
Total - - -
----- End of picture text -----

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569,770 - -

TOTAL INCOME Other information: All income in the prior year was unrestricted except for: (please provide description and amounts) None Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Not applicable Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) None

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(cont)

----- Start of picture text -----
Total funds Prior year
£ £
- 2,598
- -
- -
76,655 2,350
- -
- -
797 3,202
77,452 8,150
265,621 279,508
225,876 263,662
- -
- -
491,497 543,170
- -
- -
- -
- -
- -
821 241
- -
- -
- -
821 241
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
----- End of picture text -----

to balance

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12/23/2021

569,770 551,561 CC17a IExcell 18 121231202 1

Section C Notes to the accounts

Note 4 Analysis of receipts of government grants

Description

Government grant 1

Incentivising funding from Devon County Council

Government grant 2 JRS grants for staff support during COVID lockdown period Government grant 3 Devon County Council COVID grant Government grant 4 Caring Town - Totnes Council COVID grant (net of costs)

Other

Buckfast Abbey

Total

Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.

None

Please give details of other forms of government assistance from which the charity has directly benefited.

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

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(cont)

----- Start of picture text -----
This year Last year
£ £
5,600 -
59,044 -
10,000 -
711 -
1,300 2,350
76,655 2,350
----- End of picture text -----

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12/23/2021

Section C Notes to the accounts

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other

Goods, facilities or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Goods donated for ongoing use by the charity are recognised as tangible fixed assets and included in the SOFA as incoming resources when available.

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.

Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.

Not applicable

Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

None

CC17a (Excel)

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(cont)

This year Last year £ £	This year Last year £ £
-	-
-	-
-	-
-	-

CC17a (Excel)

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Section C Notes to the accounts

Note 6 Analysis of expenditure

Analysis Incurred seeking donations - - - Incurred seeking legacies - - - Incurred seeking grants Staging fundraising events - Fundraising agents Operating charity shops - - - - - - Database development costs - - - Other trading activities Investment management costs: - - - Portfolio management costs - - - Cost of obtaining investment advice - - - Investment administration costs - - - Intellectual property licencing costs - - - - - - - - - Total expenditure on raising funds - - - 433,345 - - - - - - - - - - - 433,345 - - Unrestricted funds Restricted income funds Endowment funds Expenditure on raising funds: Operating membership schemes and social lotteries Operating a trading company undertaking non-charitable trading activity Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities	Analysis Incurred seeking donations - - - Incurred seeking legacies - - - Incurred seeking grants Staging fundraising events - Fundraising agents Operating charity shops - - - - - - Database development costs - - - Other trading activities Investment management costs: - - - Portfolio management costs - - - Cost of obtaining investment advice - - - Investment administration costs - - - Intellectual property licencing costs - - - - - - - - - Total expenditure on raising funds - - - 433,345 - - - - - - - - - - - 433,345 - - Unrestricted funds Restricted income funds Endowment funds Expenditure on raising funds: Operating membership schemes and social lotteries Operating a trading company undertaking non-charitable trading activity Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities	Analysis Incurred seeking donations - - - Incurred seeking legacies - - - Incurred seeking grants Staging fundraising events - Fundraising agents Operating charity shops - - - - - - Database development costs - - - Other trading activities Investment management costs: - - - Portfolio management costs - - - Cost of obtaining investment advice - - - Investment administration costs - - - Intellectual property licencing costs - - - - - - - - - Total expenditure on raising funds - - - 433,345 - - - - - - - - - - - 433,345 - - Unrestricted funds Restricted income funds Endowment funds Expenditure on raising funds: Operating membership schemes and social lotteries Operating a trading company undertaking non-charitable trading activity Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities	Analysis Incurred seeking donations - - - Incurred seeking legacies - - - Incurred seeking grants Staging fundraising events - Fundraising agents Operating charity shops - - - - - - Database development costs - - - Other trading activities Investment management costs: - - - Portfolio management costs - - - Cost of obtaining investment advice - - - Investment administration costs - - - Intellectual property licencing costs - - - - - - - - - Total expenditure on raising funds - - - 433,345 - - - - - - - - - - - 433,345 - - Unrestricted funds Restricted income funds Endowment funds Expenditure on raising funds: Operating membership schemes and social lotteries Operating a trading company undertaking non-charitable trading activity Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities
	433,345	-	-
	-	-	-
	-	-	-
	-	-	-
Total expenditure on charitable activities	433,345	-	-

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		-	-
	-	-	-
	-	-	-
	-	-	-
Total	-	-	-
	482,869	-	-

Other information: Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support
Activities undertaken directly
programme of Costs
activities
£ £ £
Activity 1
Activity 2
Other
Total
Prior year expenditure on charitable
activities can be analysed as follows:
----- End of picture text -----

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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(cont)

----- Start of picture text -----
Total funds Prior year
£ £
- -
- -
- 204
- -
- -
- -
-
- -
- -
- -
- -
- -
- -
- 204
433,345 429,113
- -
- -
- -
433,345 429,113
----- End of picture text -----

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49,524 50,202 - - - - - - - - 49,524 50,202 482,869 479,519

----- Start of picture text -----
Total this Total prior
year year
£ £
----- End of picture text -----

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Section C Notes to the accounts Note 7 Extraordinary items Please explain the nature of each extraordinary item occurring in the period Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items

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(

----- Start of picture text -----
d.
This year Last year
£ £
- -
- -
- -
- -
- -
- -
----- End of picture text -----

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12/23/2021

Section C Notes to the accounts

Note 8 Funds received as agent

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees

Assurance services other than audit or independent examination

Tax advisory fees

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

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This year Last year 850 830 CC17a IExcell 33 1212312021

Section C Notes to the accounts

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defned contribution scheme) Other employee benefts Total staf costs	This year £
	388,220
	22,803
	14,607
	-
	425,631

Note 12 Defined contribution pension scheme or defined benefit accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operate

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating All funds are unrestricted the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefi is unable to ascertain its share of the underlying assets and liabilities.

Please confrm that altough the scheme is accounted for as a defned contribution plan, it is a defned beneft plan. Please provide such information as is available about the plan's surplus or defcit and the implications, if any, for the reporting charity	Not applicable
	Not applicable

12.3 Please complete this section where the charity participates in a multi-employe pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi- employer plan	Not applicable
	Not applicable

CC17a (Excel)

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(cont)

t scheme d. £14,607

----- Start of picture text -----
fit pension plan but
----- End of picture text -----

----- Start of picture text -----
r defined benefit
----- End of picture text -----

CC17a (Excel)

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Section C Notes to the accounts

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations wh part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.

----- Start of picture text -----
Names of institution Purp
----- End of picture text -----

Total grants to institutions in reporting period Other unanalysed grants

TOTAL GRANTS PAID

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(cont)

hich in aggregate form a material

----- Start of picture text -----
Support costs Total
£ £
- -
- -
- [ - ]
- -
----- End of picture text -----

t costs.

----- Start of picture text -----
Please provide
Yes details of charity's
URL.
Provide details
No
below
Total amount of
pose
grants paid £
-
-
-
-
-
-
-
-
-
-
-
-
-
----- End of picture text -----

CC17a (Excel)

12/23/2021

Section C Notes to the accounts

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fttings and equipment	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

14.4 Impairment

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Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

CC17a (Excel)

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(cont)

Straight Line ("SL") or Reducing Balance ("RB")

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CC17a IExcell 45 121231202 1

Section C Notes to the accounts

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

£ - Research & development At beginning of the	£ - Research & development At beginning of the	£ - Patents and trademarks	Other Total £ £ - -
year
Additions	-	-	- -
Disposals	-	-	- -
Revaluations	-	-	- -
Transfers *	-	-	- -
At end of the year	-	-	- -
15.2 Amortisation and impairments
Basis SL or RB Rate At beginning of the	-	SL or RB -	SL or RB SL or RB - - Straight Line ("SL") or Reducing Balance ("RB")
year
Disposals	-	-	- -
Amortisation	-	-	- -
Impairment	-	-	- -
Transfers*	-	-	- -
At end of year	-	-	- -
15.3 Net book value
Nat book value at the	-	-	- -
beginning of the year
Net book value at the	-	-	- -
end of the year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

CC17a (Excel)

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Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction

CC17a (Excel)

12/23/2021

Section C Notes to the accounts

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

£ Heritage asset 1	£ Heritage asset 2	£ Heritage asset 3
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

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16.4 Net book value

Nat book value at the beginning of the - - - year Net book value at the end of the year - - -

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost

Carrying amount at the beginning of the period

Additions

Disposals

Depreciation/impairment

Revaluation

Carrying amount at the end of period

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16.8 Heritage assets (where heritage assets are not recoignised on the balance

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
2015 2014 2013
£ £ £
Purchases
Group A - - -
Group B - - -
Group C -
Other -
Donations
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total additions - - -
Charge for impairment
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total charge for impairment - - -
Disposals
Group A - carrying amount - - -
Group B - carrying amount - - -
Group C - - -
Other - - -
----- End of picture text -----

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Total disposals - - -

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(cont)

----- Start of picture text -----
Heritage asset Total
4
£ £
- -
- -
- -
- -
- -
- -
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
----- End of picture text -----

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and those at valuation

----- Start of picture text -----
At valuation At cost Group Total
Group A B
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
----- End of picture text -----

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e sheet)

----- Start of picture text -----
2012 2011
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
----- End of picture text -----

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CC17a IExcell 55 121231202 1

Section C Notes to the accounts

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

----- Start of picture text -----
Cash & cash Listed Investment Social
equivalents investments properties investments
Carrying (fair) value at beginning of - - - -
period
Add: additions to investments during - - - -
period
Less: disposals at carrying value - - - -
Less: impairments - - - -
Add: Reversal of impairments - - - -
Add/(deduct): transfer in/(out) in the - - - -
period
Add/(deduct): net gain/(loss) on - - - -
revaluation
Carrying (fair) value at end of year - - - -
----- End of picture text -----*

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be knowlegable and willing parties in an arm's length transaction. For traded securities value of the security quoted on the London Stock Exchange Daily Official List or equi assets where there is no market price on a traded market, it is the trustees' or value fair value.

17.2 Please provide a breakdown of investments shown above agreeing with balance sheet row B04 differentiating between those held at fair value and th at cost less impairment.

Analysis of investments Cash or cash equivalents Listed investments
	Fair value at year end
	£
	-
	-

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Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments	-
	-
	-
	-

17.3 If your charity holds investment properties, please complete the followin

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

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17.4 Please provide a breakdown of current asset investments, if applicable, balance sheet.

Analysis of current asset This year investments £ - Cash or cash equivalents - Listed investments - Investment properties - Social investments - Other investments - Total

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).

Description Total Description Total

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Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year

17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

12/23/2021

(cont)

----- Start of picture text -----
Other Total
- -
- -
- -
- -
- -
- -
- -
- -
----- End of picture text -----

exchanged between s, the fair value is the ivalent. For other ers' best estimate of

the hose held

----- Start of picture text -----
Cost less impairment
£
-
-
----- End of picture text -----

CC17a (Excel)

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ng note:

CC17a (Excel)

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agreeing with the

----- Start of picture text -----
Last year
£
-
-
-
-
-
-
----- End of picture text -----

This year £ Last year £ This year £ Last year £

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CC17a (Excell 63 1212312021

Section C Notes to the accounts

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed bet activities.

Stock	Stock	Donated goods	Donated goods
For distribution	For resale	For distribution	For resale
£	£	£	£

-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

r after the reporting date.

----- Start of picture text -----
rs above)
This year Last year
£ £
- -
- -
- -
- -
- -
----- End of picture text -----

CC17a (Excel)

12/23/2021

Section C Notes to the accounts

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Accruals and deferred income Taxation and social security Other creditors Total Payments received on account for contracts or performance-related grants	Amounts falling due within one year	Amounts falling due within one year
	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	785	785
	-	-
	-	-
	785	785

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Movement in deferred income account

Balance at the start of the reporting period Amounts added in current period

Amounts released to income from previous periods Balance at the end of the reporting period

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(cont)

----- Start of picture text -----
Amounts falling due
after more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
This year Last year
£ £
- -
- -
- -
- -
----- End of picture text -----

CC17a (Excel)

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Section C Notes to the accounts

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any prov made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;

None

- an indication of the uncertainties about the Not applicable amount or timing of those outflows; and

- the amount of any expected reimbursement, None stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

Not applicable

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure. Not applicable

CC17a (Excel)

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(cont)

----- Start of picture text -----
visions. A provision is
----- End of picture text -----

----- Start of picture text -----
e period
This year Last year
£ £
- -
- -
- -
- -
- -
----- End of picture text -----

CC17a (Excel)

12/23/2021

Section C Notes to the accounts

Note 22 Other disclosures for debtors, creditors and other basic financi

No significant creditors

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

Not applicable

CC17a (Excel)

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(cont)

ial instruments

CC17a (Excel)

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Section C Notes to the accounts

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following se possibility of their existence is remote.

Description of item including its legal nature. Estimate of fin Please describe any security provided in connection to the liability.

23.2 Contingent assets Where the charity has contingent assets, please complete the following section probable

Description of item

Estimate of fin

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

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(cont)

ection unless the

nancial effecti

n when their existence is

----- Start of picture text -----
nancial effect
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CC17a (Excel)

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Section C Notes to the accounts Note 24 Cash at bank and in hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total

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(cont)

----- Start of picture text -----
This year Last year
£ £
- -
- -
361,234 274,333
- -
361,234 274,333
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CC17a (Excel)

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Section C Notes to the accounts

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

Credit risk very low: parents pay direct debit. Liquidity risk: Very l cash in the bank at the year end months salary. Market risk: Very UK bank accounts

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

Not applicable. All cash funds he

CC17a (Excel)

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(cont)

y fees in advance or by low. There is sufficient d to meet in excess of 3 y low.All funds deposited in

eld in bank accounts.

CC17a (Excel)

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Section C Notes to the accounts

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) h the end of the reporting period but before the accounts are authorised which r that arose after the end of the reporting period.

Please provide details of the nature of the event

None

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Not applicable

CC17a (Excel)

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(cont)

have occurred after relate to conditions

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds

Please give details of any transaction undertaken by (or on behalf of) the charity in wh interest, including where funds have been held as agent for related parties. If there a enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

----- Start of picture text -----
Name of the trustee Relationship Description of the Balance at
Amount
or related party to charity transaction(s) period end
£ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.
----- End of picture text -----

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

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(cont)

ses explained in guidance notes) ns to report, please enter “True”

from an 1

e amount of, and legal authority ion or company connected with it.

----- Start of picture text -----
aid or benefit value
ear Last year
Redundancy Other TOTAL
(including
loss of
office)/ex
gratia
£ £
----- End of picture text -----

nsactions should be provided in If there are transactions to

----- Start of picture text -----
year Last year
£ £
----- End of picture text -----

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hich a related party has a material re no such transactions, please

----- Start of picture text -----
Amounts
written off
Provision for bad
during
debts at period end
reporting
period
£ £
----- End of picture text -----

CC17a (Excel)

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ection C Notes to the accounts (cont)

ote 29 Additional Disclosures

CC17a (Excel)

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of

Charity Name

The Daisy Play Centre

On accounts for the year ended

31/03/2021

Charity 1030989 no (if any)

Set out on pages 1-2

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2021.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Oct 2018

IER

Independent examiner's statement

[The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Please delete the words in the brackets if they do not apply.

Signed: M. Russell

Date: 8 November 2021

Name: Martin Russell

Relevant Chartered Certified Accountant, FCCA professional qualification(s) or body (if any):

Acland House Address: The Basement 21 Victoria Park Road Exeter EX2 4NT

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Oct 2018

IER

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER