CHARITY COMM15510N FOR ENGLAND ANO WALES Trustees, Annual Report for the period From 151 May 2021 Period start datg to 315t August 2022 end dat• Period Charity name: Littlg Dlsciples Out of School Club Charity registration number: 1194380 Objectives and Activities Summary ol the purposes of the charity as set out in Ils governing document 1.17 To provide the ne¢essary facilities lor the daily caro. reueation and education of children out ol school hours and lo advance the education and training ol the persons in the provision ol such care, education and re¢￿atIonal lacililies. Little Disaples Out of School Club provide8 sale slimulaijng environment lor children to relax. work and play during their care. The staff provide good qualrty childcare, there are resources and equipment both in5Mle and OLrtside to keep the children slimulaled whilst in OUT care during Ihelr lime al Little DiscAples Out ol Schtstsl Club. Our main income Is from providing breaklast dub. afterscheAI dub and holiday lub which we charge to Parent￿carers for childcare purposes. We also apply for grants 10 5UPPNt us in Providing seryiees to children who wouldn't usually attend the dub and which enables u$ lo support arenlslcarers who are disadvanta ed The tTuslees believe that our purpose satisfy both elements of the public benefft fequiremenl. The direct benefits that flow from purpose one include.. Parenls and families benefit from our service which is tailored lo their needs.. B￿akfast Club. Free B￿akfast Club, fterschool dub and holiday club PFOVl$lOn. Children are provided with Inclusive. sensory, lun & slimulaling play and leaming experiences which support and nurture all areas of leaming & development. Their confidence and skills are enhan￿d thereby building foundations for a happy, secure childhood. Staff tenefrt from training Opportun￿'e$ that enable them to develo Individual Summary of the main activitie5 in relation lo those purposes for the public benefit, In particular. the activities. projects or services identified in the accounts. PArn 1.17 Slalement confirrning whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit capabili1￿, 9Jry*tencv8 Biid v￿lerstandi￿j to 4UPF#M th8 children's leainiThJ & development The benefits from •re evidenc*d through the Inuvasing demand lor places al our servic• and from both verbal and wrrtten leedback frorn parent￿t￿leT5 and slaN. Many parenlslcarers have provided leedback in our annual Sell-Assessmenl SeNice Slalemenl ISASSI which we are reqvireil lo cornp181e urKler our registration wilh Ihe ca￿ Inspedorale Wales, compleling Ihe parenvcarer qveslionnaire aThJ through ￿Ing cards and letters. Our monthly feedback questionnaire prOv￿eS on a continuous basis which allow5 us to con51anlly review practlC8. Written obseNation$ ol childfen pTovide ewd8nce of Iheif Ir￿1¥idUaJ progress lowards develowenlal milestones and age- apwoprFale Iransilions. Our Injslees have had regard to the issued by the Charrty Commission on public benefit Additlonal Infomiatlon loptlonall You may choose lo Include lurther slatemenls relevant about". NIA Poltcy on grant making P•¥ 1.31 NIA Policy on swal inveslment in¢luding program Telated Investment P¥4 1.36 NIA Contribution rnade by volunteers NIA Other Achievements and Performance During the year 2021r2022 we were proud Ihal our dub successlLJlly became regislefed charily wilh the Charity Commission. due lo changing our business type we were required lo re-regisler with Ihe Care Inspeclorale Wales ICIW). our applicalion was successful Due lo the impacl of the pandemic the Senior Leadership Team created an action plan sell*valualion document Inline with Ihe Nalional Minimum Slandafds, Day Care standards and other play and development documenls lo Improve and get our dub back on Irack after a lime ol change. From Ihe evaluation document we purchased resources which support children's wellbeing, development and resources lo enhance our play environment We a150 purchased resources to enhance our c￿rtdoOr areas which promote$ outdoor ￿lY and sports During the year we successfully provided a high-quality service lo our parents & carers We did this by continuing lo ensure that stafl are surtably qualified, Ihal wulaf training was completed along vnth ensunng our ¢hildren are continued lo be safeguarded to ensure safety aTrJ 6taff has an enhanced OBS check. Summary ol Ihe main achievements ol the tharity, identifyin9 the ditterenee the ¢haTily's WO￿ has made lo the circumstances ol rts benefiuaries and any W￿er tenefils tts socW as whole. p￿1￿} Addltlonal Infomia￿oTh loptlonall You ma hoose to Indude further statements Whe￿ relevant about.. NIA Achievements again81 obiethves sel 1.41 NIA Perf¢rnance offvndrat5iThJ adivities against ot4'ective5 sel NIA Investment perfomance aga1nsl ot4e¢tN¢s P¥*141 NIA Financial Review Review ol the charity's f1nanual position al the end of the penod 121 Little Disciples Out ol School Club had a rinancial profit 01 £2,464.50 al the end ol the financial period 1" May 2021 and 3111 Augus12022. The treasurer of Little Disclples out of school club reviews accounting and financlal records on 4 monthly ba915 and rèport5 back lo the trustees and management committoe durin the committee meetings. LIt￿e Disciples Out of School Club dooj not currently hold any reserveg. Siaternent explaining the policy for holding reserves stalin wh the are hekl Amount ol reserves held Reasons lor holding ze reseThes 122 P¥•t22 £0.00 Our Buslnoss development officer hag advised us that wo should hold r•$erv65 and we are currently developlng a policy lor thls. This Is currently a pryorlty lor our builn•s NIA Details of fund malerially in deficit Explanation of any uncertainties about the chanly continuin9 as a goirvj ¢oncem PM•124 We cuff*ntly have no uncertalnties regardlng Little Dlsclples not belng abl• to Contlnuo. We are expandlng ovr currnnt busines$ lo Include Wrap A round Care wthlch ￿11 also Incr•a•• our In¢om•. Addttlonal Inlormatlon loptloft•ll You ma choose to Include further slaternents relevanl aboul.. The charlty's prlncipal source of funds Is mainly from tho followlng-. 1. Fèes from ParentslC¥reffs, 2. Grants 3. Support from th¢ local ¢ouncll The chanty's pnrripal 50urce$ of fijnds lindudiTra any fvndraisiThJl P¥* 1.47 WA Investment Fdicy arKI objectives including any Social investment poli¢y adopted NIA A descnpb.on ofthe FThKapal risks 13thng the c*arty P¥•140 NIA Structure, Governance and Management Descnplion of chanty's Iru51s. Type ol goveming document P4rn 125 Charity Comml$$lon Scheme How Is the charity constituled? P￿125 Charitable Incorporated Organisalion Trustee seleclion Meth￿j5 induding details ol any conslilulional provisions e.g. eleclion to post or name of any person or body enlrtled lo appoint one or more Iruslees Pw•125 Little Di$clpl¢$ out of s¢hool club hasn't had any additional members for this year. 11 we did need to appoint a new trust•e this would be by completing tho lollowing.. -TnJstèe Appllcation fomi .Election of Trustee -TTU8tee Interview Addltlonal intomiation loptlonall You ma choose lo indude further slalements ¥h￿re rekwant 4b)ul. NA Polide5 and prKedures adopted lor Ihe induction and training ol trustees Pw41&1 NIA The charity's organisational slruclure and any wder ne￿Ork with which thè chanty work3 P•¥ l.$1 No Relationship wrth any related parties P¥• 1.51 NIA other Reference and Administrative details Charit name Other name the chan Islered cha numtrAr Chanty's principal athJre59 Lrtlle Dis NIA s Thjt ol Schc*)I Ctsjb St John ihe Bapti'sl SchTrJl. Chester Road. Penymynydd, Flinlshire. CH4 OEN Names ol the charity Irustee5 who manage the charlty •ctsd11 noilof *thc40 Nim• ol p•oon lorbodyl to• Trustr na OMc• Irf •ny Anna Stephens Da¥id Dalrym Jenny Roterts Fr￿ 2015 Frcwn 2015 2020 10 12 13 14 15 16 17 18 19 20 rate tru8ttts- nrn oflhe dire¢ltys al Ih date the re DlThclor Name oltru$l¢•S hokdiNJ lrtk Io WOFerty t*$￿"r￿j to the chanty Funds held as custodian trustees on behalf of others oe5ciiplion ol Ihe asse13 NIA eld In this capacity Name and object5 01 Ihe charity on whose behall the assels are held and how Ihis la115 within Ihe ¢uslodian chanly s objects NIA Details ol arrangements fof sale cu51ody and segregation ol such as5et5 from Ihe chanly's ¢y*n assels NIA Addltlonal infomation lopUonall Names and address￿ of •dyl￿rn (op￿onal Inlonnotlonl Typo of Nim• Addr•ss advlser Name ol chlel executlve or names ol s¢nlor $taff mom1￿1* IOption*l InfO￿atIon) Mr Sgm Gocher IP•rs¢Jn In Ch•ige & Manageil Exemptions from disclosure Reas¢rt lor non4lisdosur• of I detwls Other o tional information Declarations Th• truste¢s declare thal they have approved the Iru8tees' rèport above. Signed on behalf of the charity's trustees Slgnaturolsl Full namo191 Posl￿on leg Sècrntary, Ch•lr, •lcl Olte Ir/5113 ## **REPORTS AND FINANCIAL STATEMENTS FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **LITTLE DISCIPLES** # **OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) **CHARITY REGISTRATION No: 1194380** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 1 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **CONTENTS** |Page 3|Legal and Administrative Information| |---|---| |Pages 4 to 5|Trustees' Report| |Page 6|Statement of Financial Activities| |Page 7|Balance Sheet| |Pages 8 to 13|Notes to the Financial Statements| |Page 14|Independent Examiner's Report| 2 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **CHARITY NUMBER** **CHARITY NUMBER** 1194380 **DATE OF REGISTRATION** 7th May 2021 **START OF FINANCIAL PERIOD** 7th May 2021 **END OF FINANCIAL PERIOD** 31st August 2022 **TRUSTEES AT 31ST AUGUST 2022** Anna Stephens Jennifer Roberts David Dalrymple **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 7th May 2021 ## **OBJECTS** To provide the necessary facilities for daily care, recreation and education of Children out of School hours and to advance the education and training of the persons in the provision of such care, education and recreational facilities. **CORRESPONDENCE ADDRESS** St. John The Baptist V.A School Chester Road Penymynydd Chester CH4 0EN **PRIMARY BANKERS** HSBC Bank Plc 37 Chester Road West Shotton Flintshire Chester CH5 1DE **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **Objectives and Activities** To provide the necessary facilities for the daily care, recreation and education of children out of school hours and to advance the education and training of the persons in the provision of such care, education and recreational facilities. Little Disciples Out of School Club provides a safe stimulating environment for children to relax, work and play during their care. The staff provide good quality childcare, there are resources and equipment both inside and outside to keep the children stimulated whilst in our care during their time at Little Disciples Out of School Club. Our main income is from providing a breakfast club, afterschool club and holiday club which we charge to parents/carers for childcare purposes. We also apply for grants to support us in providing services to children who wouldn’t usually attend the club and which enables us to support parents/carers who are disadvantaged. The trustees believe that our purpose satisfy both elements of the public benefit requirement. The direct benefits that flow from purpose one include: Parents and families benefit from our service which is tailored to their needs: Breakfast Club, Free Breakfast Club, afterschool club and holiday club provision. Children are provided with inclusive, sensory, fun & stimulating play and learning experiences which support and nurture all areas of learning & development. Their confidence and skills are enhanced thereby building foundations for a happy, secure childhood. Staff benefit from training opportunities that enable them to develop individual capabilities, competences and understanding to support the children’s learning & development. The benefits from are evidenced through the increasing demand for places at our service and from both verbal and written feedback from parents/carers and staff. Many parents/carers have provided feedback in our annual Self-Assessment Service Statement (SASS) which we are required to complete under our registration with the Care Inspectorate Wales, completing the parent/carer questionnaire and through writing cards and letters. Our monthly feedback questionnaire provides on a continuous basis which allows us to constantly review practice. Written observations of children provide evidence of their individual progress towards developmental milestones and age-appropriate transitions. Our trustees have had regard to the guidance issued by the Charity Commission on public benefit. ## **Achievements and Performance** During the year 2021/2022 we were proud that our club successfully became a registered charity with the Charity Commission, due to changing our business type we were required to re-register with the Care Inspectorate Wales (CIW), our application was successful. Due to the impact of the pandemic the Senior Leadership Team created an action plan self-evaluation document inline with the National Minimum Standards, Day Care standards and other play and development documents to improve and get our club back on track after a time of change. From the evaluation document we purchased new resources which support children’s wellbeing, development and resources to enhance our play environment. We also purchased resources to enhance our outdoor areas which promotes outdoor play and sports. During the year we successfully provided a high-quality service to our parents & carers. We did this by continuing to ensure that staff are suitably qualified, that regular training was completed along with ensuring our children are continued to be safeguarded to ensure safety and staff has an enhanced DBS check. ## **Financial Review** Little Disciples Out of School Club had a financial deficit of £311 at the end of the first financial period 7th May 2021 and 31st August 2022. The treasurer of Little Disciples out of school club reviews accounting and financial records on a monthly basis and reports back to the trustees and management committee during the committee meetings. Little Disciples Out of School Club does not currently hold any reserves. We currently have no uncertainties regarding Little Disciples not being able to continue. We are expanding our current business to include Wrap Around Care which will also increase our income. 4 u￿LE DISCIPLES OUT OF SCHOOL CLUB (chamob￿ IncNrRya￿ Orpntsat￿￿l TRUSTEES, REPORT IContinuÈd FOR THE FIRST PERIOD ENDED 31ST AUGUST 2 TruSt￿'Re$poTh*lbI1ItleS ¥iew oftr* ofaffairs Dflhe CIO ofthe oftr* CIO peri￿ En preFérYo thcrfe fv*wl ¥2tements the trust￿ are reqUh￿dtQ." . Make jtyJ3ements8ThYe5tim•testhBt ffnanGi* oltr* CIO. TTW 8re atso r8spwL4• sgfe9Lthrwa thè as8ets ofth& CIO rea5L¥]8bl¢ .i.if... ZOZS..................... d On￿¥r Prfntad Nthè". fvJA JreprtetJS ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Charitable Activities
**3b**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
Transfer of Funds
**18**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2021/22**
£
£
£
16,803
-
16,803
53,485
-
53,485
**70,288**
**-**
**70,288**
69,539
-
69,539
1,060
-
1,060
**70,599**
**-**
**70,599**
**(311)**
**-**
**(311)**
-
-
-
4,066
-
4,066
**3,755**
**-**
**3,755**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 8 to 13 form part of these financial statements. 6 LrrTLE DISCIPLES OW OF SCHOOL CLUB Icharitabk IncorForated Org8ntsatDnl BALANCE SHEET AS AT 31ST AUGUST 2022 Totrl 31-Au9.22 FuTh1s FlxedA*s•is TangiNe Assets In¥e8tments T￿•1 Flxed As46ts CurrentA5uts Detstors & Prepaynerrts Cè5h at Bank and in Hand Tot•1 CuYrtht*Js•ts 4S05 4505 ¢redIt￿ due thxya•r 75) 750 NETCURREKfASSErs 3.7&5 3,7S5 TOTAL ASSETS ltts curT•rt I￿t 3,755 3,755 ¢rndltorts.' AM￿ntS11￿rQdU8In rfvy•tr•n 10 NÉT ASSErs 3,7SS 3.755 Funds ofth• ehDrlty Gener￿ Fund¥ 3,7SS 3,755 Totsl Fkthds 1755 3,755 IU- ..lQ.2.S............... &9n8d mlh*k i*hllVbyTrw¢tt.... ...... Printed Nim& rlw . #W￿4 STÉP FwJS ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services have been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. Perishable and non perishable food items donated to the Charity for onward distribution to beneficiaries are not valued in the Statement of Financial Activity. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 8 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Reducing Balance Basis ## **2. TANGIBLE FIXED ASSETS** The CIO held no fixed assets during this initial financial period. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st August 2022 : None 9 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Grants Received
**b) Charitable Activities**
Childcare Fees|Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2021/22**
£
£
£
16,803
-
16,803
**16,803**
**-**
**16,803**
53,485
-
53,485
**53,485**
**-**
**53,485**| |---|---| ## **4. RESOURCES EXPENDED** |**Note**
**a) Cost of Charitable Activities**
After School Club Food Costs
Bank Charges
Breakfast Club Food Costs
Equipment Costs
Gifts & Donations
Health & Safety Costs
Insurance Costs
Licenses & Subscriptions
Printing, Postage & Stationery
Repairs & Maintenance
Staff Costs
**12**
Sundry Expenses
Telephone Costs
Toys & Resources
Training Costs
Workshop Costs
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
Funds
Funds
**2021/22**
£
£
£
2,005
-
2,005
45
-
45
559
-
559
736
-
736
6,500
-
6,500
669
-
669
480
-
480
386
-
386
271
-
271
1,000
-
1,000
48,262
-
48,262
607
-
607
100
-
100
7,162
-
7,162
567
-
567
190
-
190
**69,539**
**-**
**69,539**
750
-
750
310
-
310
**1,060**
**-**
**1,060**| |---|---| 10 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **5. RESTRICTED FUNDS** The CIO held no Restricted Funds during this initial financial period. ## **6. INVESTMENTS** The CIO held no fixed assets investments during this initial financial period. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors
**9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Independent Examiners Fees|Unrestricted
Restricted
**Total**
Fund
Fund
**31-Aug-22**
£
£
**£**
4,505
-
4,505
**4,505**
**-**
**4,505**
Unrestricted
Restricted
**Total**
Fund
Fund
**31-Aug-22**
£
£
**£**
-
-
-
**-**
**-**
**-**
Unrestricted
Restricted
**Total**
Fund
Fund
**31-Aug-22**
£
£
**£**
750
-
750
**750**
**-**
**750**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this initial financial period. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
Funds
Funds
**31-Aug-22**
£
£
£
-
-
-
3,755
-
3,755
-
-
-
**3,755**
**-**
**3,755**| |---|---| 11 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **12. STAFF COSTS AND NUMBERS** |Gross Wages, Salaries & Fees
Employer's National Insurance Costs
Pension Contributions
Employees who were engaged in each of the following activities:
Charitable Activities|**TOTAL**
**2021/22**
£
44,488
2,777
997
**48,262**
**TOTAL**
**2021/22**
3| |---|---| All employed members of staff are paid through the PAYE Scheme and no employees received emoluments in excess of £60,000. ## **13. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. ## **14. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **15. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake. ## **17. COMPARATIVE FIGURES** There are no comparative figures available as this is the initial period of registered Incorporated Charitable Activity. 12 ## **LITTLE DISCIPLES OUT OF SCHOOL CLUB** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE FIRST PERIOD ENDED 31ST AUGUST 2022** ## **18. TRANSFER OF FUNDS** During the financial period the Trustees of Little Disciples Out Of School Club sought guidance and advice and have agreed to register the new Charitable Incorporated Organisation, Little Disciples Out Of School Club (Registered Charity Number 1194380). All Assets and liabilities were transferred to Little Disciples Out Of School Club (Registered Charity Number 1194380) during the financial period ended 31st August 2022. The following assets and liabilities represent the CIO's operations prior to registering the Charitable Incorporated Organisation with the Charity Commission and the assets and liabilities transferred during the period ended 31st August 2022 are as follows: |**Fixed Assets**
Tangible Assets
**Current Assets**
Debtors & Prepayments
Cash at Bank and in Hand
**Total Current Assets**
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**NET ASSETS**
**Funds of the Charity**
General Funds
Restricted Funds
**Total Funds Transferred**
**Creditors:**amounts falling due within one year|Unrestricted
Restricted
**Total**
Funds
Funds
**07-May-21**
£
£
**£**
-
-
-
-
-
-
4,066
-
4,066
**4,066**
**-**
**4,066**
-
-
-
4,066
-
4,066
**4,066**
**-**
**4,066**
**4,066**
**-**
**4,066**
4,066
-
4,066
-
-
-
**4,066**
**-**
**4,066**| |---|---| 13 LIThLE DISCIPLES OUT OF SCHOOL CLUB ICharil2blè I[￿£￿￿al(¥1 Organisationl INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Rewrt to the trnsieesl memters of Llttle Disriples of scr￿ Club on the the first peri(xJ endetj 31sl Augu¥1 2022 ggt out on pages 6 to 13. R*8￿ctIve rew)onslblllY•s of In￿10•$ and •xarnln8r Tho ¢harity'¢ trustoos arc rcspgnjiblc lor Iho prop6r6tKsn of the accountj. The Gharity's trustees Gontiider that an audit i• not rAoiiirAd fnr thiq Y9￿r iJnApr wI￿n 144 01 IhÉt Chariti04 Jlct 2011 (the Charits•s Aetl and that #n ind•p•nd•nt •xamin¥tion is needed. It ￿ my r•sponsibility to- examlne the accounts under ￿lon 145 01 the CharN*s Aci. folhJw the pro¢¢dures laid down in the gen¢￿ th"rxuons by the Charrty commissi￿ lun(kr 8edlon 14.41.fjllhl nf the Charitie$ Act. #nd s￿8 wnev￿r p8rtKu*r mattefs nave cc¥rw to my attenbl Ba81s ollnd•p•nd•nt •xamln•f• stat•m•nt My examination WJG carriod out in ace0rdar￿a with 9ener81 Directions givon by Ihe Charity Commi$$ion. An •xaminalk)n Inr.Iiid8R 4 r•vlftw nf Ihft wnijnllw rppfftrds k•pi by the ch•r6ty and g eompari#om of thg ¥xount$ pr•8•nt•d wllh tho$• record5. 11 also Includes conskYeraiK)n ol any unusual rtems or