```
REGISTERED CHARITY NUMBER: 1170069
```
```
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2020
```
```
for
```
```
Sunflower After School Club CIO
```
```
Argents Chartered Accountants
```
```
15 Palace Street
NORWICH
Norfolk
NR3 1RT
```
```
Sunflower After School Club CIO
```
```
Contents of the Financial Statements
for the year ended 31 August 2020
```
||**`Page`**|**`Page`**|**`Page`**|
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`2`|
|**`Independent Examiner's Report`**||`3`||
|**`Statement of Financial Activities`**||`4`||
|**`Balance Sheet`**||`5`||
|**`Notes to the Financial Statements`**|`6`|`to`|`10`|
|**`Detailed Statement of Financial Activities`**||`11`||
```
Sunflower After School Club CIO
```
## **`Report of the Trustees for the year ended 31 August 2020`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31August2020.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
Theobjectsofthecharityaretoprovidequalitycareandeducationofchildrenduringoutofschool hours
and school holidays.
```
## **`ACHIEVEMENT AND PERFORMANCE`**
## **`Charitable activities`**
```
Weremainverybusyatbreakfastandafterschool,accommodatingaround120familiesand further
familiesduringourholidayplayschemesfromthewidercommunity.Thedemandforgood quality
childcare is very apparent for many working families and we have a waiting list for spaces.
```
## **`COVID-19 AND going concern`**
```
Incommonwithothercharitiesandtheeconomyingeneral,thecharity'sactivitieswereaffectedby the
globalCoronaviruspandemicwhichstartedinWuhan,HubeiProvinceinChinaandledtorestrictions on
movement of individuals and the activities of business and charities in the UK from late March 2020.
```
```
InaccordancewithgovernmentinstructionstheCharitysuspendeditsactivitieswhenschoolswere closed
in March 2020 and only restarted operating in August 2020.
```
```
Atthetimetheseaccountsarebeingsignedoff,restrictionsregardingsocialdistancingandgatherings of
individualsremaininplace,positivecasesofthevirusareontheincreaseandhospitaladmissions are
risingagain.Itisnotknownatthisstagewhetherthecurrentgovernmentmeasureswillresolve things
satisfactorily,norhowlongthatmaytake,norwhetherfurthergovernmentactionwhichmay conceivably
lead to the Charity being told to suspend its activities again will be necessary during the next 12 months.
```
```
Againstthisbackdropitismuchharderthannormaltomakeconfidentpredictionsaboutthefuture. The
TrusteesandmanagementoftheCharityhaveconsideredandreviewedtheissuesandasfarasthey are
able, taking all foreseeable factors into account, and by using known data such as:-
```
- `Current bank reserves`
- `Current income from charitable activities`
- `Known level of future government support`
```
areoftheopinionthattheCharitywillcontinueinoperationfor12monthsfromthedateofsigning of
thisTrustees'reportandtheseaccountsandthataccordinglyitisreasonableforthefinancial statements
to have been prepared using the going concern concept.
```
## **`FINANCIAL REVIEW`**
## **`Financial position`**
```
Please see the financial statements set out below.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
ThecharityiscontrolledbyitsgoverningdocumentandconstitutesaCharitable Incorporated
Organisation.On1stSeptember2017thecharitytookovertheoperationoftheafterschoolclub from
theunincorporatedcharitySunflowerAfterSchoolClubregisterednumber1051237.Onthatdate the
assets and liability were transferred to this charity and are shown as a gift in these accounts.
```
## **`Recruitment and appointment of new trustees`**
```
ThetotalnumberofTrusteesshouldnotbelessthansix.TheTrusteeswillfromtimetotime appoint
people with specific skills to fulfil specific projects.
```
## **`Decision making`**
```
The Trustees meet once each half term.
```
```
Page 1
```
```
Sunflower After School Club CIO
```
## **`Report of the Trustees`**
```
for the year ended 31 August 2020
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`** `1170069`
## **`Principal address`**
```
Recreation Road Infant School
Recreation Road
NORWICH
Norfolk
NR2 3PA
```
## **`Trustees`**
```
N Moulton (resigned 3.9.2020)
A M Lefevre (resigned 28.10.2019)
R Morgan
J Locke
H Henderson
E Jackson
R Parke (appointed 28.10.2019)
```
## **`Independent Examiner`**
```
Argents Chartered Accountants
15 Palace Street
NORWICH
Norfolk
NR3 1RT
```
```
Approved by order of the board of trustees on 22 February 2021 and signed on its behalf by:
```
```
E Jackson - Trustee
```
```
Page 2
```
```
Independent Examiner's Report to the Trustees of
Sunflower After School Club CIO
```
## **`Independent examiner's report to the trustees of Sunflower After School Club CIO`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsofSunflowerAfterSchoolClub CIO
(the Trust) for the year ended 31 August 2020.
```
## **`Responsibilities and basis of report`**
```
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').
```
```
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under section 145(5)(b) of the Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:
```
`1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do 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.`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
```
```
Mark Johnstone FCA
ICAEW
Argents Chartered Accountants
15 Palace Street
```
```
NORWICH
Norfolk
NR3 1RT
```
```
25 February 2021
```
```
Page 3
```
## **`Sunflower After School Club CIO`**
## **`Statement of Financial Activities for the year ended 31 August 2020`**
|||**`2020`**|`2019`|
|---|---|---|---|
|||**`Unrestricted`**||
|||**`funds`**|`Total funds`|
||`Notes`|**`£`**|`£`|
|**`INCOME AND ENDOWMENTS FROM`**||||
|`Donations and legacies`||**`9,168`**|`90`|
|**`Charitable activities`**||||
|`Out of school activities`||**`68,825`**|`102,282`|
|`Investment income`|`2`|**`133`**|`305`|
|**`Total`**||**`78,126`**|`102,677`|
|**`EXPENDITURE ON`**||||
|**`Charitable activities`**||||
|`Out of school activities`||**`84,591`**|`89,018`|
|**`NET INCOME/(EXPENDITURE)`**||**`(6,465)`**|`13,659`|
|**`RECONCILIATION OF FUNDS`**||||
|**`Total funds brought forward`**||**`74,220`**|`60,561`|
|**`TOTAL FUNDS CARRIED FORWARD`**||**`67,755`**|`74,220`|
```
The notes form part of these financial statements
```
```
Page 4
```
## **`Sunflower After School Club CIO`**
## **`Balance Sheet`**
## **`31 August 2020`**
|||**`2020`**|`2019`|
|---|---|---|---|
|||**`Unrestricted`**||
|||**`funds`**|`Total funds`|
||`Notes`|**`£`**|`£`|
|**`FIXED ASSETS`**||||
|`Tangible assets`|`6`|**`162`**|`215`|
|**`CURRENT ASSETS`**||||
|`Debtors`|`7`|**`400`**|`1,325`|
|`Cash at bank`||**`76,185`**|`78,045`|
|||**`76,585`**|`79,370`|
|**`CREDITORS`**||||
|`Amounts falling due within one year`|`8`|**`(8,992)`**|`(5,365)`|
|**`NET CURRENT ASSETS`**||**`67,593`**|`74,005`|
|**`TOTAL ASSETS LESS CURRENT`**||||
|**`LIABILITIES`**||**`67,755`**|`74,220`|
|**`NET ASSETS`**||**`67,755`**|`74,220`|
|**`FUNDS`**|`9`|||
|`Unrestricted funds`||**`67,755`**|`74,220`|
|**`TOTAL FUNDS`**||**`67,755`**|`74,220`|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
22 February 2021 and were signed on its behalf by:
```
```
R Parke - Trustee
```
```
E Jackson - Trustee
```
```
The notes form part of these financial statements
```
```
Page 5
```
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Sunflower After School Club CIO
```
## **`Notes to the Financial Statements for the year ended 31 August 2020`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.
```
## **`Income`**
```
VoluntaryincomeisrecognisedintheStatementofFinancialActivitiesoncethecharity has
entitlementtothefunds,itisprobablethattheincomewillbereceivedandtheamountcan be
measured reliably.
```
```
Fee income is recorded in the period in which the service is provided.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
```
```
Plant and machinery- 20% on cost
```
## **`Taxation`**
```
The charity is exempt from tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
```
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
```
## **`Hire purchase and leasing commitments`**
```
RentalspaidunderoperatingleasesarechargedtotheStatementofFinancialActivitieson a
straight line basis over the period of the lease.
```
```
continued...
```
```
Page 6
```
```
Sunflower After School Club CIO
```
```
Notes to the Financial Statements - continued
for the year ended 31 August 2020
```
## **`2. INVESTMENT INCOME`**
|**`INVESTMENT INCOME`**|||
|---|---|---|
||**`2020`**|`2019`|
||**`£`**|`£`|
|`Deposit account interest`|**`133`**|`305`|
## **`3. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2020nor for
the year ended 31 August 2019.
```
## **`Trustees' expenses`**
```
Therewerenotrustees'expensespaidfortheyearended31August2020norfortheyear ended
31 August 2019.
```
## **`4. STAFF COSTS`**
```
The average monthly number of employees during the year was as follows:
```
|`Manager`
`Childcare`|**`2020`**
**`1`**
**`3`**
**`4`**|`2019`
`1`
`3`
`4`|
|---|---|---|
```
No employees received emoluments in excess of £60,000.
```
## **`5.`**
## **`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
||`Unrestricted`|
|---|---|
||`funds`|
||`£`|
|**`INCOME AND ENDOWMENTS FROM`**||
|`Donations and legacies`|`90`|
|**`Charitable activities`**||
|`Out of school activities`|`102,282`|
|`Investment income`|`305`|
|**`Total`**|`102,677`|
|**`EXPENDITURE ON`**||
|**`Charitable activities`**||
|`Out of school activities`|`89,018`|
|**`NET INCOME`**|`13,659`|
|**`RECONCILIATION OF FUNDS`**||
|**`Total funds brought forward`**|`60,561`|
|**`TOTAL FUNDS CARRIED FORWARD`**|`74,220`|
```
continued...
```
```
Page 7
```
```
Sunflower After School Club CIO
```
```
Notes to the Financial Statements - continued
for the year ended 31 August 2020
```
## **`6. TANGIBLE FIXED ASSETS`**
|**`6.`**|**`TANGIBLE FIXED ASSETS`**||||
|---|---|---|---|---|
|||||`Plant and`|
|||||`machinery`|
|||||`£`|
||**`COST`**||||
||`At 1 September 2019 and`||||
||`31 August 2020`|||**`264`**|
||**`DEPRECIATION`**||||
||`At 1 September 2019`|||**`49`**|
||`Charge for year`|||**`53`**|
||`At 31 August 2020`|||**`102`**|
||**`NET BOOK VALUE`**||||
||`At 31 August 2020`|||**`162`**|
||`At 31 August 2019`|||`215`|
|**`7.`**|**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||||
||||**`2020`**|`2019`|
||||**`£`**|`£`|
||`Trade debtors`||**`98`**|`610`|
||`Prepayments`||**`302`**|`715`|
||||**`400`**|`1,325`|
|**`8.`**|**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||||
||||**`2020`**|`2019`|
||||**`£`**|`£`|
||`Taxation and social security`||**`3,119`**|`-`|
||`Other creditors`||**`5,873`**|`5,365`|
||||**`8,992`**|`5,365`|
|**`9.`**|**`MOVEMENT IN FUNDS`**||||
||||`Net`||
||||`movement`||
||`At 1.9.19`||`in funds`|`At 31.8.20`|
|||`£`|`£`|`£`|
||**`Unrestricted funds`**||||
||`General fund`|**`74,220`**|**`(6,465)`**|**`67,755`**|
||**`TOTAL FUNDS`**|**`74,220`**|**`(6,465)`**|**`67,755`**|
||`Net movement in funds, included in the above are as follows:`||||
||`Incoming`||`Resources`|`Movement`|
||`resources`||`expended`|`in funds`|
|||`£`|`£`|`£`|
||**`Unrestricted funds`**||||
||`General fund`|**`78,126`**|**`(84,591)`**|**`(6,465)`**|
||**`TOTAL FUNDS`**|**`78,126`**|**`(84,591)`**|**`(6,465)`**|
```
continued...
```
```
Page 8
```
```
Sunflower After School Club CIO
```
```
Notes to the Financial Statements - continued
for the year ended 31 August 2020
```
## **`9. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|`Net`
`movement`
`At 1.9.18`
`in funds`
`At`
`£`
`£`
**`Unrestricted funds`**
`General fund`
`43,561`
`13,659`
`Contingency fund`
`17,000`
`-`
`60,561`
`13,659`
**`TOTAL FUNDS`**
`60,561`
`13,659`|`31.8.19`
`£`
`57,220`
`17,000`|
|---|---|
||`74,220`|
||`74,220`|
```
Comparative net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`102,677`
`(89,018)`
`13,659`
`102,677`
`(89,018)`
`13,659`|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`102,677`
`(89,018)`
`13,659`
`102,677`
`(89,018)`
`13,659`|
|---|---|---|
|||`13,659`|
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|`Net`
`movement`
`At 1.9.18`
`in funds`
`At`
`£`
`£`
**`Unrestricted funds`**
`General fund`
`43,561`
`7,194`
`Contingency fund`
`17,000`
`-`
`60,561`
`7,194`
**`TOTAL FUNDS`**
`60,561`
`7,194`|`31.8.20`
`£`
`50,755`
`17,000`|
|---|---|
||`67,755`|
||`67,755`|
```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`180,803`|`(173,609)`|`7,194`|
|**`TOTAL FUNDS`**|`180,803`|`(173,609)`|`7,194`|
```
Thecontingencydesignatedfundisdesignedtoringfencethereserveswhichwouldbe required
for an orderly wind down in the event of closure.
```
```
continued...
```
```
Page 9
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```
Sunflower After School Club CIO
```
## **`Notes to the Financial Statements - continued`**
```
for the year ended 31 August 2020
```
## **`10. RELATED PARTY DISCLOSURES`**
```
Thetrusteesaredrawnfromfamiliesusingtheservicesprovidedandassuchpayfeesat the
normal rates.
```
```
Page 10
```
```
Sunflower After School Club CIO
```
## **`Detailed Statement of Financial Activities for the year ended 31 August 2020`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
`Grants`
**`Investment income`**
`Deposit account interest`
**`Charitable activities`**
`Fees`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Charitable activities`**
`Wages`
`Rent`
`Insurance`
`Telephone & Computer`
`Sundries`
`Food`
`Resources`
`Administration`
`Special events`
`Training`
`Depreciation of tangible fixed assets`
**`Support costs`**
**`Governance costs`**
`Independent Examiner`
`Total resources expended`
**`Net (expenditure)/income`**|`2020`
`£`
**`150`**
**`9,018`**
**`9,168`**
**`133`**
**`68,825`**
**`78,126`**
**`76,007`**
**`2,130`**
**`401`**
**`163`**
**`215`**
**`1,389`**
**`666`**
**`1,256`**
**`295`**
**`498`**
**`53`**
**`83,073`**
**`1,518`**
**`84,591`**
**`(6,465)`**|`2019`
`£`
`90`
`-`|
|---|---|---|
|||`90`
`305`
`102,282`|
|||`102,677`
`76,303`
`4,846`
`400`
`173`
`963`
`2,761`
`1,008`
`452`
`601`
`412`
`49`|
|||`87,968`
`1,050`|
|||`89,018`|
|||`13,659`|
```
This page does not form part of the statutory financial statements
```
```
Page 11
```