KINGSKERSWELL PLAYGROUP AND NURSERY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
Kingskerswell Playgroup and Nursery Contents For The Year Ended 31 March 2021
Contents
| Contents | |
|---|---|
| Page | |
| Charity Details | 1 |
| Trustees' Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 7 |
Kingskerswell Playgroup and Nursery Business Details For The Year Ended 31 March 2021
| Marie Jones (Chair) | |
|---|---|
| Paige O’Brien | |
| Trustees | Jamie-Lee Glanfield Victoria Coleman |
| Samuel Thomas Foster | |
| Deborah Rose (Manager) | |
| Charity Number | 297146 |
| Business | Parish Centre |
| Church End Road | |
| Kingskerswell | |
| Newton Abbot | |
| TQ12 5LD | |
| Accountants | Accounting 4 Everything |
| Chartered Accountants | |
| 11 Manor Corner | |
| Manor Road | |
| Paignton | |
| Devon | |
| TQ3 2JB |
Page 1
Kingskerswell Playgroup and Nursery Charity No. 297146 Trustees' Report For The Year Ended 31 March 2021
The trustees present their report and the financial statements for the year ended 31 March 2021.
Trustees
The trustees who held office during the year were as follows:
Marie Jones (Chair) Paige O’Brien Jamie-Lee Glanfield Victoria Coleman Samuel Thomas Foster Deborah Rose (Manager)
By order of the board
........................................................... M Jones, on behalf of the Board of Trustees Kingskerswell Playgroup and Nursery
27[th] September 2021
Page 2
Kingskerswell Playgroup and Nursery Independent Examiner's Report For The Year Ended 31 March 2021
Independent examiner’s report to the trustees of Kingskerswell Playgroup and Nursery
I report on the accounts of the Charity for the year ended 31 March 2021, which are set out on pages 4 to 7.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act
-
to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act
-
to state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 explanations 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met or
-
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
…………………………………………….
27/09/2021
Accounting4Everything 11 Manor Corner Manor Road Paignton Devon TQ3 2JB
Page 3
Kingskerswell Playgroup and Nursery Statement of Financial Activities For The Year Ended 31 March 2021
| 2021 £ £ INCOMING RESOURCES Nursery Fees 105,406 Photos, Labels, T-Shirts and T-Towels 51 Milk - JRS Grants 889 106,346 RESOURCES EXPENDED Photographs, Labels, T-shirts 229 Equipment Purchases 1,725 Wages and salaries 79,168 Employers pensions - defined contribution schemes 2,949 Disco, party, gifts 524 Staff gifts, children's Xmas Party - Travel and subsistence expenses 75 Rent 10,516 Repairs and maintenance 129 Hire and leasing of computer and other equipment 585 Insurance 631 Printing, postage and stationery 204 Advertising and marketing costs 65 Telecommunications and data costs 40 Bookkeeping & payroll fees 1,010 Bank charges - Sundry expenses 585 98,435 OPERATING SURPLUS FOR THE FINANCIAL YEAR 7,911 The funds are all unrestricted, the charity has no restricted or endowment funds. |
2020 £ £ 105,651 42 - - 105,693 102 1,678 74,114 2,571 440 300 147 10,121 134 628 631 186 65 40 1,010 - 495 92,662 13,031 |
2020 £ £ 105,651 42 - - 105,693 102 1,678 74,114 2,571 440 300 147 10,121 134 628 631 186 65 40 1,010 - 495 92,662 13,031 |
|---|---|---|
| 13,031 | ||
Page 4
Kingskerswell Playgroup and Nursery Balance Sheet As at 31 March 2021
| Notes CURRENT ASSETS Cash at bank and in hand NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS CAPITAL ACCOUNT Balance at 1 April 2020 Profit/(Loss) for the period/year Balance Carried Forward Approved by the trustees on 20 September 2021 and signed on their behalf: |
2021 £ £ 112,577 112,577 112,577 112,577 104,666 7,911 112,577 |
2021 £ £ 112,577 112,577 112,577 112,577 104,666 7,911 112,577 |
2020 £ £ 104,666 104,666 104,666 104,666 91,635 13,031 104,666 |
2020 £ £ 104,666 104,666 104,666 104,666 91,635 13,031 104,666 |
|---|---|---|---|---|
| 112,577 | 104,666 | |||
| 112,577 | 104,666 | |||
| 104,666 7,911 |
91,635 13,031 |
|||
| 112,577 | 104,666 | |||
-------------------------------M Jones 27/09/2021
Page 5
Kingskerswell Playgroup and Nursery Notes to the Accounts For The Year Ended 31 March 2021
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Income Recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
1.3. Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
2. Analysis of Funds
| . Analysis of Funds | |
|---|---|
| Unrestricted | |
| Income | |
| fund | |
| £ | |
| General Funds | |
| As at 1 April 2020 | 104,666 |
| Net Movement in year | 7,911 |
| As at 31 March 2021 | 112,577 |
Page 6