## **Trustees' Annual Report for the period**
## **From**
Period start date Period end date
## **To**
Day 01 Month 09 Year 2020
Day 31 Month 08 Year 2021
## Section A Reference and administration details
March **2012**
**TAR**
1
## **Charity name**
Anthony Roper Pre-School and Kindergarten CIO
**Other names charity is known by**
Anthony Roper Pre-School
## **1164480**
March **2012**
**TAR**
2
**Charity's principal address**
The Nursery Unit, C/O Anthony Roper Primary School
High Street, Eynsford
Kent
## **Postcode DA4 0AA**
## **Names of the charity trustees who manage the charity**
**Trustee name Office (if any) Dates acted if not for whole year**
March **2012**
**TAR**
3
**Name of person (or body) entitled to appoint trustee (if any)**
Vicky Ellis Chair and Secretary 1/9/2020 - 31/8/2021
Nikki Jarrett-Smith Treasurer 1/9/2020 - 31/8/2021
Donna Gifford N/A 1/9/2020 - 31/8/2021
Samantha Aitchison N/A 1/9/2020 - 31/8/2021
March **2012**
**TAR**
4
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
## **Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
## **Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
Donna Gifford and Samantha Aitchison (Pre-School Managers)
## **Section B Structure, governance and management**
March **2012**
**TAR**
5
**Description of the charity’s trusts**
Type of governing document (eg. trust deed, constitution)
We are governed by a constitution.
How the charity is constituted
(eg. trust, association, company)
We are a CIO (Charitable Incorporated Organisation).
Trustee selection methods (eg. appointed by, elected by)
Our constitution confirms that new trustees may be nominated and appointed by current Trustees.
## **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.
We continue to operate with a small group of trustees (two former parents of Pre-School children and our two Pre-School Managers), though we hope that new members may join our committee and take on a trustee role in the near future.
**Safeguarding -** All Trustees are subject to a DBS check and are required to understand their safeguarding responsibilities (as outlined in Keeping Children Safe in Education 2021).
**Training and Induction -** Trustees meet regularly and work collaboratively on all aspects of the role. Induction and training hence routinely take place during regular committee meetings.
**Wider Networks** The Pre-School continues to be the lead setting of a local collaboration of similar settings and we continue to work with a number of external professionals, including Early Years Inclusion Advisors, the Local Inclusion Forum Team (consisting of Specialist Teachers, Health Visitors and Social Services representatives), a Sufficiency Officer etc. Pre-School staff continue to work collaboratively with staff from the Anthony Roper Primary School, for example to support student transitions.
## **Section C Objectives and activities**
## **Summary of the objects of the charity set out in its governing document**
As outlined in our governing document (constitution):
The charity works for the public benefit having as its objective the development and education of children and young people, in particular by:
(1) promoting their care and safety,
(2) promoting their education and promoting parental involvement,
- (3) promoting their health and wellbeing,
- (4) providing services to support them and their families and carers.
**TAR**
March **2012**
6
## **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)**
In relation to these objectives, the charity’s main activity is to deliver the Early Year Foundation Stage to children aged 2-5, within our inclusive setting.
We do this by employing experienced, well qualified and highly competent Pre-School Managers and a team of talented Early Years Educators, who together provide opportunities for all children to learn, develop, stay safe and healthy. Our work being expertly supported by our work of our Admin Assistant.
We are guided by the needs and interests of our children and continue to deploy a key person approach to ensure the progress and well-being of individual children is carefully monitored.
We provide our staff with regular training and maintain a stimulating learning environment.
We listen to the views of children, parents and staff and use feedback to inform our improvement work.
We accurately assess our children and develop positive relationships with our stakeholders.
We value all children as individuals, we celebrate diversity, and we help the children in our care to be happy and healthy.
We have policies and procedures in place for all aspects of our work including safeguarding, child protection and health and safety.
In all of our work we (the trustees) have regard to the guidance issued by the Charity Commission on public benefit.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
We are not involved in grant making or social investments.
We remain grateful to the efforts of our staff and parents in generating fundraising income, where possible.
March **2012**
**TAR**
7
## Section D Achievements and performance
|**Summary of the main**
**achievements of the**
**charity during the year**|In terms of our main achievements this academic year
(September 2020 to July 2021):
We are pleased to have been able to remain open during
the academic year as a consequence, in particular, of our
careful planning to minimise risk and the extreme
diligence of our staf and families, despite the challenges
arising from the pandemic. Our staf and parents alike will
be familiar with our detailed and regularly updated risk
assessment document and the deployment of an
enhanced cleaning regime, staf and child bubbles etc.
We are proud to report that as a result of our communal
eforts, no confrmed cases of Covid-19 occurred at the
setting during the 2020-2021 academic year.
The absence from the setting of our Manager, Donna
Giford, between September 2020 and May 2021 was
particularly difcult, though we were extremely happy to
have been able to keep Donna safe during this time. The
situation was notably challenging for both of our
managers, and we wish to thank them for their hard work
and professionalism this passing year.
We are grateful to all of our setting staf this year for both
their fexibility, adapting to new routines and approaches
for example, and for their fearless determination to
support the children in our care. And we are grateful to
our parents and families for their continuing support.
Despite a potentially perilous fnancial year, we are
pleased to have been able to minimise our losses and
remain fnancially robust, as a result of the diligence,
planning and careful monitoring of our treasurer.||
|---|---|---|
**Section E Financial review** Our policy is to hold the equivalent of a (short) term’s funds as a **Brief statement of the** reserve to enable us to manage cash flow during the autumn **charity’s policy on** terms, when income is lower and to enable us to pay our staff, **reserves** should the Pre-School need to close for a period due to unforeseen circumstances, such as building damage. **Details of any funds** No funds are materially in deficit currently. **materially in deficit**
## **Further financial review details (Optional information)**
March **2012**
**TAR**
8
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- The charity’s main sources of funds are fees collected from children (mainly aged 2 years) and income received from KCC for those children aged 3 and above who are entitled to funded sessions. We receive a smaller amount of funding for children identified as Free for Two (FF2). We receive some funding via fundraising.
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section G Declaration**
## **The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
## **Signature(s)**
**Full name(s)**
Victoria Ellis Nicola Jarrett-Smith
March **2012**
**TAR**
9
**Position (eg Secretary, Chair, etc)**
Chair Treasurer
**Date**
19/10/2021
March **2012**
**TAR**
10
**Anthony Roper Pre-School and Kindergarten CIO** Charity No (if any) 1164480 Annual accounts for the period Period start date **To 09/01/2020** Period end date 08/31/2021
## **Section A Statement of financial activities**
|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
13,609 - - 13,609 11,399
Charitable activities
S02
2,175 - - 2,175 1,371
Other trading activities
S03 - - - - -
Investments
S04
48 -
48 225
Separate material item of income
S05
155,899 3,835 - 159,734 137,166
Other
S06 - - - - -
**_Total_**
S07
171,731 3,835 - 175,566 150,161
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
27,196 - - 27,196 22,649
Separate material item of expense
S10
134,994 3,446 - 138,440 128,913
Other (See Note 5)
S11
400 - - 400 400
**_Total_**
S12
162,590 3,446 - 166,036 151,962
S13 9,141 389 - 9,530 - 1,801
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 9,141 389 - 9,530 - 1,801
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Depreciation on Tangible Fixed Assets (Note 7)
S19 - - - - -
**_Net movement in funds_**
S20 9,141 389 - 9,530 - 1,801
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 4,068 517 - - 3,551 - 1,750
**_Total funds carried forward_**
S22 5,073 906 - 5,979 - 3,551
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
13,609 - - 13,609 11,399
Charitable activities
S02
2,175 - - 2,175 1,371
Other trading activities
S03 - - - - -
Investments
S04
48 -
48 225
Separate material item of income
S05
155,899 3,835 - 159,734 137,166
Other
S06 - - - - -
**_Total_**
S07
171,731 3,835 - 175,566 150,161
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
27,196 - - 27,196 22,649
Separate material item of expense
S10
134,994 3,446 - 138,440 128,913
Other (See Note 5)
S11
400 - - 400 400
**_Total_**
S12
162,590 3,446 - 166,036 151,962
S13 9,141 389 - 9,530 - 1,801
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 9,141 389 - 9,530 - 1,801
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Depreciation on Tangible Fixed Assets (Note 7)
S19 - - - - -
**_Net movement in funds_**
S20 9,141 389 - 9,530 - 1,801
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 4,068 517 - - 3,551 - 1,750
**_Total funds carried forward_**
S22 5,073 906 - 5,979 - 3,551
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
13,609 - - 13,609 11,399
Charitable activities
S02
2,175 - - 2,175 1,371
Other trading activities
S03 - - - - -
Investments
S04
48 -
48 225
Separate material item of income
S05
155,899 3,835 - 159,734 137,166
Other
S06 - - - - -
**_Total_**
S07
171,731 3,835 - 175,566 150,161
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
27,196 - - 27,196 22,649
Separate material item of expense
S10
134,994 3,446 - 138,440 128,913
Other (See Note 5)
S11
400 - - 400 400
**_Total_**
S12
162,590 3,446 - 166,036 151,962
S13 9,141 389 - 9,530 - 1,801
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 9,141 389 - 9,530 - 1,801
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Depreciation on Tangible Fixed Assets (Note 7)
S19 - - - - -
**_Net movement in funds_**
S20 9,141 389 - 9,530 - 1,801
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 4,068 517 - - 3,551 - 1,750
**_Total funds carried forward_**
S22 5,073 906 - 5,979 - 3,551
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
13,609 - - 13,609 11,399
Charitable activities
S02
2,175 - - 2,175 1,371
Other trading activities
S03 - - - - -
Investments
S04
48 -
48 225
Separate material item of income
S05
155,899 3,835 - 159,734 137,166
Other
S06 - - - - -
**_Total_**
S07
171,731 3,835 - 175,566 150,161
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
27,196 - - 27,196 22,649
Separate material item of expense
S10
134,994 3,446 - 138,440 128,913
Other (See Note 5)
S11
400 - - 400 400
**_Total_**
S12
162,590 3,446 - 166,036 151,962
S13 9,141 389 - 9,530 - 1,801
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 9,141 389 - 9,530 - 1,801
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Depreciation on Tangible Fixed Assets (Note 7)
S19 - - - - -
**_Net movement in funds_**
S20 9,141 389 - 9,530 - 1,801
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 4,068 517 - - 3,551 - 1,750
**_Total funds carried forward_**
S22 5,073 906 - 5,979 - 3,551
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
13,609 - - 13,609 11,399
Charitable activities
S02
2,175 - - 2,175 1,371
Other trading activities
S03 - - - - -
Investments
S04
48 -
48 225
Separate material item of income
S05
155,899 3,835 - 159,734 137,166
Other
S06 - - - - -
**_Total_**
S07
171,731 3,835 - 175,566 150,161
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
27,196 - - 27,196 22,649
Separate material item of expense
S10
134,994 3,446 - 138,440 128,913
Other (See Note 5)
S11
400 - - 400 400
**_Total_**
S12
162,590 3,446 - 166,036 151,962
S13 9,141 389 - 9,530 - 1,801
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 9,141 389 - 9,530 - 1,801
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Depreciation on Tangible Fixed Assets (Note 7)
S19 - - - - -
**_Net movement in funds_**
S20 9,141 389 - 9,530 - 1,801
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 4,068 517 - - 3,551 - 1,750
**_Total funds carried forward_**
S22 5,073 906 - 5,979 - 3,551
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
13,609 - - 13,609 11,399
Charitable activities
S02
2,175 - - 2,175 1,371
Other trading activities
S03 - - - - -
Investments
S04
48 -
48 225
Separate material item of income
S05
155,899 3,835 - 159,734 137,166
Other
S06 - - - - -
**_Total_**
S07
171,731 3,835 - 175,566 150,161
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09
27,196 - - 27,196 22,649
Separate material item of expense
S10
134,994 3,446 - 138,440 128,913
Other (See Note 5)
S11
400 - - 400 400
**_Total_**
S12
162,590 3,446 - 166,036 151,962
S13 9,141 389 - 9,530 - 1,801
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 9,141 389 - 9,530 - 1,801
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Depreciation on Tangible Fixed Assets (Note 7)
S19 - - - - -
**_Net movement in funds_**
S20 9,141 389 - 9,530 - 1,801
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 4,068 517 - - 3,551 - 1,750
**_Total funds carried forward_**
S22 5,073 906 - 5,979 - 3,551
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||9,141|389|-|9,530|- 1,801|
|||||||
||- 4,068|517|-|- 3,551|- 1,750|
||5,073|906|-|5,979|- 3,551|
## **Section B Balance sheet**
||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Endowment**
**funds**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**||
|**Fixed assets**||F01|F02|F03||
|**Intangible assets**|B01|-|-||-|
|**Tangible assets (Note 7)**|B02|335,536|-||-|
|**Heritage assets**|B03|-|-||-|
|**Investments**
**_Total fxed assets_**|B04
B05|-
335,536|-
-|
|-
-|
|**Current assets**||||||
|**Stocks**|B06|-|-||-|
|**Debtors**|B07|-|-||-|
|**Investments**|B08|-|-||-|
|**Cash at bank and in hand**|B09|48,321|-||-|
|**_Total current assets_**|B10|48,321|-||-|
|**Creditors: amounts falling due**||||||
|**within one year (Note 8)**|B11|400|-||-|
|**_Net current assets/(liabilities)_**|B12|47,921|-||-|
|**_Total assets less current liabilities_**|B13|383,457|-||**-**|
|**Creditors: amounts falling due after**||||||
|**one year (Note 8)**|B14|-|-||-|
|**Provisions for liabilities**|B15|-|-||-|
|**_Total net assets or liabilities_**|B16|383,457|-||-|
|**Funds of the Charity**||||||
|**Endowment funds**|B17|-||||
|**Restricted income funds (Note 9)**|B18||906|||
|**Unrestricted funds (Note9)**|B19|382,551|||-|
|**Revaluation reserve**|B20|||||
|**_Total funds_**|B21|382,551|906||-|
|Signed by one or two trustees on behalf of all||||||
|the trustees||Signature|||Print N|
CC17a (Excel)
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06/30/2022
CC17a (Excell
0613012022
**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
335,536 356,507
- -
- -
335,536 356,507
- -
- -
- -
48,321 38,791
48,321 38,791
400 400
47,921 38,391
383,457 394,898
- -
- -
383,457 394,898
- -
906 517
382,551 394,381
- -
383,457 394,898
Date of
Name approval
dd/mm/yyyy
**----- End of picture text -----**
CC17a (Excel)
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4
## **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:
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* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
CC17a (Excel)
06/30/2022
5
## **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|
||The cost of any stock of goods|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||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**|the gift to the charity provided|
||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**|
Membership subscriptions rec|
|**subscriptions**|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 commitm
recognised.|
|**Redundancy cost**|The charity made no redunda|
**Deferred income** No material item of deferred i The charity has creditors whic **Creditors** discounts A liability is measured on reco **Provisions for liabilities** measured at the best estimat reporting date The charity accounts for basic **Basic financial** paragraph 11.7 FRS102 SORP. **instruments** 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they c **use by charity** They are valued at cost. The depreciation rates and me **Intangible fixed assets** The charity has intangible fixe physical substance but are ide or legal rights. The amortisat They are valued at cost. **Heritage assets** The charity has heritage asset scientific, 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
**Current asset investments**
equivalents with a maturity da equivalents with a maturity da to meet short term cash comm
They are valued at fair value e
**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.
FA 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.
s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.
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.
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
arity are included in the SoFA as income from donations
s are included in the SOFA when received at the value of d the 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
nditure on support costs.
elp received is not included in the accounts but is described .
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.
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
**----- End of picture text -----**
ncome has been included in the accounts.
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
**----- Start of picture text -----**
ü ü ü
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except where they qualify as basic financial instruments.
Yes No N/a ü ü ü
**Section C Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds
Analysis
Donations Donations and gifts - -
and legacies: Gift Aid - - -
Legacies - - -
Government Grant: Job retention scheme 13,609 - -
Membership subscriptions and sponsorships
which are in substance donations
- - -
Donated goods, facilities and services - - -
From Anthony Roper Kindergarten - - -
Total 13,609 - -
Charitable General Fund raising
activities: 2,175 - -
- - -
- - -
Other - - -
Total 2,175 - -
Other trading
activities: - - -
- - -
- - -
Other - - -
Total - - -
Income from Interest income 48 - -
investments: Dividend income - - -
Rental and leasing income - - -
Other - - -
Total 48 - -
Separate KCC funding 112,580 - -
material item School fees 43,319 - -
of income: Collaboration Funding - 3,835 -
Total 155,899 3,835 -
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 - - -
TOTAL INCOME 171,731 3,835 -
**----- End of picture text -----**
CC17 (E l)
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14
**Other information:**
The collaboration Funding was the only re
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
CC17 (E l)
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15
**(cont)**
## **Total funds Prior year £ £**
- - - - - - 13,609 11,399 - - - - - 13,609 11,399 2,175 1,371 - - - - - 2,175 1,371 - - - - - - - - - - 48 225 - - - - - - 48 225 112,580 103,213 43,319 27,383 3,835 6,570 159,734 137,166 - - - - - - - - - - - - 175,566 150,161
CC17 (E l)
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stricted income.
## **Section C Notes to the accounts**
## **Note 4 Analysis of expenditure**
## **This year**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
Analysis funds income funds funds Total funds
Expenditure on raising funds: £
Incurred seeking donations - - - -
Incurred seeking legacies
- - - -
Total expenditure on raising funds - - - -
Expenditure on charitable activities:
Rent and Insurance 13,102 - - 13,102
Projects and maintenance 2,525 2,525
Equipment and materials 6,454 6,454
Payroll administration 432 432
Fruit, vegetables and snacks 472 472
Sundry expenses 3,373 3,373
Phone and internet 838 - - 838
- - - -
Total expenditure on charitable
activities 27,196 - - 27,196
Separate material item of expense
Staff Payroll costs 133,734 - - 133,734
Training costs 1,260 - - 1,260
Collaboration - 3,446 - 3,446
Total 134,994 3,446 - 138,440
Other
Governance costs 400 - - 400
- - - -
- - - -
- - - -
Total other expenditure 400 - - 400
TOTAL EXPENDITURE 162,590 3,446 - 166,036
**----- End of picture text -----**
CC17a (Excel)
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## **(cont)**
## **Last year**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds
£
- - - -
- - - -
- - - -
8,553 - - 8,553
1,652 1,652
7,834 7,834
432 432
908 908
2,357 2,357
913 - - 913
- - - -
22,649 - - 22,649
121,389 - - 121,389
1,396 - - 1,396
- 6,128 - 6,128
122,785 6,128 - 128,913
400 - - 400
- - - -
- - - -
- - - -
400 - - 400
145,834 6,128 - 151,962
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 5 Details of certain items of expenditure**
## **5.1 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**
CC17a (Excel)
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**----- Start of picture text -----**
This year Last year
£ £
400 400
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 6 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**
**£**|
|---|---|
||129,870|
||1,330|
||2,534|
||-|
||133,734|
CC17a (Excel)
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## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year
Number
Fundraising -
Charitable Activities 11
Governance -
Other -
Total 11
**----- End of picture text -----**
CC17a (Excel)
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## **(cont)**
**Last year £** 117,611 1,289 2,489 - 121,389
CC17a (Excel)
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**Last year Number** - 11 - - 11
CC17a (Excel)
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## **Section C Notes to the accounts**
**Note 7 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **7.1 Cost or valuation**
|**£**
**£**
At the beginning of the year
- 419,420
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- 419,420
**7.2 Depreciation and impairments**
****Basis**
SL or RB
**** Rate**
20 Years
At beginning of the year
- 62,913
Disposals
- -
Depreciation
- 20,971
Impairment
- -
Transfers*
- -
At end of the year
- 83,884
**7.3 Net book value**
Net book value at the beginning of the year
- 356,507
Net book value at the end of the year
- 335,536
**Freehold land &**
**buildings**
**Other land &**
**buildings**
SL or RB (Straight
Line or Reducing
Balance)|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|
|---|---|---|
||-|419,420|
||-|-|
||-|-|
||-|-|
||-|-|
||-|419,420|
||-|356,507|
||-|335,536|
CC17a (Excel)
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## **(cont)**
**----- Start of picture text -----**
Plant, Fixtures, fittings Total
machinery and equipment
and motor
vehicles
£ £ £
- - 419,420
- - -
- - -
- - -
- - -
- - 419,420
SL or RB SL or RB SL or RB
- - 62,913
- - -
- - 20,971
- - -
- - -
- - 83,884
- - 356,507
- - 335,536
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
**Note 8 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_
## **8.1 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**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||400|400|
||-|-|
||-|-|
||400|400|
CC17a (Excel)
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## **(cont)**
**----- Start of picture text -----**
Amounts falling due after
more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 9 Charity funds**
## **9.1 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**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
Unrestricted Funds A UR General Fund 37,874 171,731 - 162,590
Unrstricted but designated, fund relates to
Unrestricted Funds B UR the grant for a new school building 356,507 - -
Restricted Funds A R Collabration Funding 442 3,835 - 3,446
Restricted Funds B R Building Grant 75 - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds 394,898 175,566 - 166,036
**----- End of picture text -----**
CC17a (Excel)
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 47,015
- - 20,971 335,536
- - 831
- - 75
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 20,971 383,457
**----- End of picture text -----**
CC17a (Excel)
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CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the truste081
members of
Anthony Roper Pre-school and Kindergarten CIO
On accounts for the year
ended
Year Ended 31° August 2021
Charfty no
(If any)
1164480
Set out on pages
I report to the trustees my examination of the accounts of the above
charity (Ihe Trusf) for th8 year ended 3110812021.
Raspon$lbllllles and
basis of report
As the charitys trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
{Ihe Acr)
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in ¢arying out my examlnatlon, I
have followed all the applicable Diredions given by the Charity Commission
under section 1495)(b) of the Ad.
Independent I have Completed my examination. I confimi that no material matters havo
examlnerfs statsment come to my attention in connection with the examination which gives ma
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 a¢countlng record8; or
the aUnIS did not comply with the applicable requirements
conceming the fo and content of accounts set out in the Chariti88
(Accounts and Reports) Regulations 2(J)8 other than any requirement
that the accounts give a 'true and fairf view which is not a matter
considered as part of an independent examination.
I have no concems and have come across no other matters in connection
with the examination to which attention should b8 drawn in thi3 rèport in
order to enable a Froper understandlng of the accounts to be reached.
Slgned:
D•t•:
2810612022
Name:
Peter Martin Furse
Relevant profe$8lonal
qualifiGation(s) or body
(If any):
FCCA
Address:
Ferncroft Accounlants Ltd, 111 Floor Watemiill House. Chevening Road
Sevenoaks, Kent TN13 2RY
IER
Oct 2018