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2020-12-31-accounts

Selsey Community Nursery

Registration number 1175586

31[st] December 2020 Annual Report

The Selsey Nursery Charity has offered placements for the children of Selsey and the surrounding areas for day care and educational learning. Along with holiday clubs.

Through the due diligence of the staff and committee the nursey has found itself to be in a position to offer free placement for some children who’s parents would not otherwise have access or the affordability to attend nursey. This is an important time in the life of these children and this access helps offer the children well rounded education in the early formative years. Often these children can be from homes with disabilities and this services offers activities that the children may not otherwise get at home, whilst also giving the parents rest bite for a couple of hours.

As part of the commitment to the children we provide nutritious home cooked meals and healthy snacks. Meals are planned and produced to the current guideline. These meals form an important part of the children’s day and provide food not always available at home.

SELSEY COMMUNITY NURSERY UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 CHARITY NUMBER 1175586

Phoenix Accounting Services Ltd MAAT

3 Selsey Business Centre The Bridleway Selsey West Sussex PO20 0RS

Selsey Community Nursery Contents of Unaudited Account For The Year Ended 31 December 2020

Contents

Charity Details 1
Approval 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Accounts 6

Selsey Community Nursery Business Details For The Year Ended 31 December 2020

Trustees Treasurer
Rosie Jones
Mary Bruce
Stuart Blunden
Business Manor Road
Selsey
West Sussex
PO20 0SE
Accountants Phoenix Accounting Services Ltd MAAT
3 Selsey Business Centre The Bridleway
Selsey
West Sussex PO20 0RS

Page 1

Selsey Community Nursery Accounts Approval Statement For The Year Ended 31 December 2020

I approve these un­audited accounts which comprise a Profit and Loss Account, Balance Sheet and related notes. I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion.

Date

Page 2

Selsey Community Nursery Accountants Report

For The Year Ended 31 December 2020

In accordance with the engagement letter , we have prepared the accounts, which comprise the Profit and Loss account, the Balance Sheet and the related notes, from the accounting records, information and explanations provided to us.

This report is made to you in accordance with the terms of our engagement. Our work has been undertaken to enable us to prepare the accounts on your behalf and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than to you, the client, for our work or for this report.

You have approved and acknowledged your responsibility for these accounts.

We have not been instructed to complete an audit of the accounts. For this reason, we have not verified the accuracy or completeness of the accounting records, information or explanations you have provided. Therefore we do not express any opinion on the accounts.

Signed

............................................................

Phoenix Accounting Services Ltd MAAT

3 Selsey Business Centre The Bridleway Selsey

West Sussex PO20 0RS

Page 3

Selsey Community Nursery Profit & Loss Account For The Year Ended 31 December 2020

Notes 2020 2019
£ £ £ £
Income
Charitable activities 3 292,956 350,831
292,956 350,831
Payments
Provision of charitable services (268,955) (301,948)
(268,955) (301,948)
24,001 48,883
GROSS PROFIT
Other Income
Job Retention Scheme 33,122
Grants 2,300
35,422 ­
Net income/expenditure before tax for the reporting period 59,424 48,883
Expenditure
DBS checks (50) (54)
Rent and rates (24,680) (26,309)
Insurance (1,101) (964)
Heat and Light (5,835) (3,785)
Hall Hire ­ (114)
Waste (814) (880)
Entertaining (8) (1,096)
PPS (1,194) (2,762)
Telephone (1,379) (1,447)
Computer Software (1,450) (1,349)
Legal Fees (338) ­
Accountancy (2,034) (856)
Consultancy (233) (564)
Subscriptions (208) (374)
Training costs (1,080) (371)
General Expenses (736) (673)
Repairs & Maintenance (976) (2,156)
Cleaning (6,087) (7,518)
Bank/credit card fees (580) (603)
(48,782) (51,875)
10,642 (2,992)
Depreciation
Depreciation (3,312) (2,501)
(3,312) (2,501)
Recognises gains/(losses) 7,330 36,202

Page 4

Selsey Community Nursery Profit & Loss Account For The Year Ended 31 December 2020

Notes
FIXED ASSETS
Tangible Assets
CURRENT ASSETS
Cash at bank and in hand
Prepayments and accrued income
CURRENT LIABILITIES
Accruals and deferred income
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
Funds
Balance at 1 January 2019
Reserves movement
Recognises gains/(losses)
Balance @ 31 December 2019
2
£
£
9,545
72,127
0
72,127
(43,912)
(43,912)
28,215
37,760
30,430
7,330
37,760
2020
£
£
11,352
64,934
0
64,934
(45,856)
(45,856)
19,078
30,430
36,202
(5,772)
30,430
2019
£
£
11,352
64,934
0
64,934
(45,856)
(45,856)
19,078
30,430
36,202
(5,772)
30,430
2019
19,078
30,430
36,202
(5,772)
30,430

Page 5

Selsey Community Nursery Notes to the Accounts For The Year Ended 31 December 2020

1

Accounting Policy

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of Charity Commision. The disclosure requirements of section 1A of FRS 102 have been applied other than where disclosures is required to show a true and fair view.

The financial statements have been prepared in sterling which is the functional current of the company

2

Tangible Assets
Cost
As at 1 January 2020
Additions
As at 31 December 2020
Depreciation
As at 1 January 2020
Provided during the period
As at 31 December 2020
Net Book Value
As at 31 December 2020
As at 31December 2019
Fixrtures &
Fittings
£
14952
21
14,973
4317
2242
6559
8,414
10635
office
Eqipment
1678
1528
3206
1006
1069
2075
1131
672

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. Net of depreciation and any impairment losses

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases

Fixtures and Fittings 15% straight line Office Equipment 33% straight line

Turnver

Turnover represents fees chargeable for the purpose of the charitable activities as stated in the constitution

3

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Selsey Community Nursery On accounts for the year ended 31° December 2020 Charity no (if any) 1175586 Set out on pages I report lo the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212020. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requiremenls of the Charities Acl 2011 (Yhe Acr.). I report in respect of my examination of the Trust's accounts carried OLrt 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. Independent IThe charity's gross incame exceeded £250.000 and l am qualified to examiner's statement undertake the examination by being a qualified member of Associalion of A¢¢ounting Technicians I have completed my examination. I confim 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 conceming the fonn and content of aGcounts set out in th8 Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair, view which is not a matter considered as part of an independent examination. I have no GOn￿rnS and have come across no other matters in ¢onnection with the examinalion lo which attenlion should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Please delele the wo￿5 in the brackets if they do not apply. Signed: Date: 2711012021 Name: Deborah Heath Relevant professional Accountant- MAAT IER Oct 2018

qualilication(s) or body (if any): Address: 3 Selsey Business Centre, The Bridleway, Selsey, West Sussex P020 ORS Section B Disclosure Only complete if the examiner needs to highlight material malters of concem (see CC32, Independent examination of charity accounts.. directions and guidance for exarniners>. Give here brief details of any items that the examiner wishes to di8¢lose. There are not items lo be disclosed IER Oct 2018