INDEPENDENT EXAMINER'S REPORT
ON THE INCOME AND EXPENDITURE ACCOUNT
Report to the members/trustees of:
GARTH UNDER FIVES NURSERY
Registered charity number:
291749
On Accounts for the year ended 31st March 2021
As the charity's trustees you are responsible for the preparation of the Accounts; you
consider that the audit requirement of section 43(2) of the Charities Act 1993(the Act) does
not apply. It is my responsibility to state, on the basis of procedures specified in the
General Directions given by the Charity Commissioners Under section 43(7)(b) of the Act,
whether particular matters have come to my attention.
My examination was carried out in accordance with the General Directions given by the
Charity Commissioners. An examination includes a review of the accounting records kept
by the Charity and a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the accounts, and seeking
explanation from you as trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit, and consequently I do
not express an audit opinion on the view given by the accounts.
In connection with my examination, no matter has come to my attention which gives me
reasonable cause to believe that in any material respect the requirements to keep
accounting records in accordance with Section 41 of the Act; and to prepare accounts
which accord with the Accounting records and to comply with the accounting requirements
of the Act.

GARTH UNDER FIVES
YEAR ENDED 31 MARCH 2021
BANK RECONCILIATION
Current Account
Balance B/Fwd at 1 April 2019
297.99
Add: Receipts
63,611.82
63,909.81
Less: Expenses
63,463.12
63,463.12
£446.69
Balance CIFwd at 31 March 2020
Bonus Saver Account
Balance B/Fwd at 1 April 2018
Add: Interest and Bonuses
266.06
0.12
Less
money transferred
0.12
£266.18
Balance CIFwd at 31 March 2019

GARTH UNDER FIVES
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
INCOME
63,612
EXPENSES
Wages
Rent
Consumables
Educats"onal Supplies
Stationery, Phone & Postage
Training
Miscellaneous
59,058
2,925/
248 IS6
111/
43,
Payroll expenses
Membership charges
Insurance
Other
Loan
63
50
558
NET PROFIT
63,054
£i*8
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GARTH UNDER FIVES
YEAR ENDED 31 MARCH 2021
BANK RECONCILIATION
Current Account
Balan￿ B/Fwd at 1 April 2019
297.99
Add: Receipts
63,611.82
63,909.81
Less: Expenses
63,463.12
63,463.12
£446.69
Balance CIFwd at 31 March 2020
Bonus Saver Account
Balan￿ B/Fwd at 1 April 2018
Add: Interest and Bonuses
266.06
0.12
Less money transferred
0.12
£266.18
Balance C/Fwd at 31 March 2019