## **Trustees’ Annual Report for the period**
**From Jan 2021 Period start date To Dec 2021 Period end date**
## **Charity name: Jungle Hut Preschool**
## **Charity registration number: 299402**
## **Objectives and Activities**
**----- Start of picture text -----**
SORP reference
Summary of the Para 1.17 To provide high quality,
purposes of the charity affordable and accessible
as set out in its childcare for all children aged
governing document tow-five years, in a safe and
supportive environment and to
work with parents in the
provision of this childcare.
Summary of the main Para 1.17 and To advance the education of
1.19
activities in relation to children below compulsory school
those purposes for the age by providing safe and
public benefit, in satisfying educational
particular, the activities, opportunities.
projects or services
identified in the
accounts.
Statement confirming Para 1.18 The charity benefits Marnhull
whether the trustees residents and those in the
have had regard to the surrounding areas.
guidance issued by the
Charity Commission on
public benefit
**----- End of picture text -----**
## **Achievements and Performance**
SORP reference
**Advancing the education of children below compulsory school age in readiness for them** Summary of the main **starting school.** Para 1.20 achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.
## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s Para 1.21 Income: £57,628
financial position at the Expenditure: £63,180
end of the period
Statement explaining Para 1.22 Building and Staff unexpected
the policy for holding costs
reserves stating why SEN support. Additional
they are held resources
Amount of reserves held Para 1.22 £21,215
Reasons for holding zero Para 1.22 n/a
reserves
Details of fund materially Para 1.24 n/a
in deficit
Explanation of any Para 1.23 n/a
uncertainties about the
charity continuing as a
going concern
**----- End of picture text -----**
## **Structure, Governance and Management**
**----- Start of picture text -----**
Description of charity’s
trusts:
Type of governing Para 1.25 Constitution
document
(trust deed, royal
charter)
How is the charity Para 1.25 Trustees incorporated as a body
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 Election to post by other trustees
methods including
details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees
**----- End of picture text -----**
## **Reference and Administrative details**
**----- Start of picture text -----**
Charity name Jungle Hut Preschool
Other name the charity Marnhull Preschool (changed August 2022)
uses
Registered charity 299402
number
Charity’s principal New Street, Marnhull, Dorset, DT10 1PZ
address
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Olivia Palmer- Chair
1
Smyth
2 Joanne Foulger Secretary Sep 21
3 Laurie Shea Treasurer
4 Rachel Bosley
5 Natasha Willey Sep 21
6 Georgia Vine
7 Dan Vine
8 Bethan Bolton
9 Dan Bolton
Emily Burnell- Apr 22
10
Nugent
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
Corporate trustees – names of the directors at the date the report was approved **Director name**
Name of trustees holding title to property belonging to the charity
**----- Start of picture text -----**
Trustee name Dates acted if not for
whole year
**----- End of picture text -----**
## **Funds held as custodian trustees on behalf of others**
Description of the assets n/a held in this capacity Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements n/a for safe custody and segregation of such assets from the charity’s own assets
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
**FOR**
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
Elson Geaves Accountants Chartered Certified Accountants 12 Haviland Road Ferndown Industrial Estate Wimborne Dorset BH21 7RG
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1|
|**Independent Examiner's Report**
**Statement of Financial Activities**
**Balance Sheet**
**Notes to the Financial Statements**
**Detailed Statement of Financial Activities**|2
3
4
5 to 9
10 to 11|
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
299402
## **Principal address**
The Unit behind St Gregory's Primary School Marnhull Dorset DT10 1PZ
## **Trustees**
Mrs G Vine Trustee D Vine Trustee Mrs O Palmer-Smyth Chair Mrs L Shea Treasurer B Bolton R Bosley J Foulger (appointed 21.9.2021) N Willey (appointed 21.9.2021) E Burnell-Nugent (appointed 5.4.2022)
## **Independent Examiner**
Gary Elson, FCCA Association of Chartered Certified Accountants Elson Geaves Accountants Chartered Certified Accountants 12 Haviland Road Ferndown Industrial Estate Wimborne Dorset BH21 7RG
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. Mrs O Palmer-Smyth - Trustee
Page 1
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MARNHULL PRESCHOOL**
## **Independent examiner's report to the trustees of Marnhull Preschool**
I report to the charity trustees on my examination of the accounts of Marnhull Preschool (the Trust) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Gary Elson, FCCA Association of Chartered Certified Accountants Elson Geaves Accountants Chartered Certified Accountants 12 Haviland Road Ferndown Industrial Estate Wimborne Dorset BH21 7RG
Date: .............................................
Page 2
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**2021**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
57,626
Investment income
2
2
**Total**
57,628
**EXPENDITURE ON**
Raising funds
3
63,180
Other
-
**Total**
63,180
**NET INCOME/(EXPENDITURE)**
(5,552)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
26,767
**TOTAL FUNDS CARRIED FORWARD**
21,215|**2020**
**Total**
**funds**
**£**
54,190
4|
|---|---|
||54,194
35,667
5,307|
||40,974|
||13,220
13,547|
||26,767|
|||
The notes form part of these financial statements
Page 3
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **BALANCE SHEET 31 DECEMBER 2021**
|**2021**
**Unrestricted**
**fund**
**Notes**
**£**
**CURRENT ASSETS**
Cash at bank and in hand
22,902
**CREDITORS**
Amounts falling due within one year
6
(660)
**NET CURRENT ASSETS**
22,242
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
22,242
**CREDITORS**
Amounts falling due after more than one
year
7
(1,027)
**NET ASSETS**
21,215
**FUNDS**
8
Unrestricted funds
21,215
**TOTAL FUNDS**
21,215|**2020**
**Total**
**funds**
**£**
26,204
(301)
25,903
25,903
864
26,767
26,767
26,767|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
O Palmer-Smyth - Trustee
.............................................
L Shea - Trustee
The notes form part of these financial statements
Page 4
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 5
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**2.**
**INVESTMENT INCOME**
Deposit account interest
**3.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs
**4.**
**TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31
the year ended 31 December 2020.
**Trustees' expenses**|**2021**
**2020**
**£**
**£**
2
4
**2021**
**2020**
**£**
**£**
-
1,120
December 2021 nor for|
|---|---|
||There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended|There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended|
|---|---|---|
|**5.**|31 December 2020.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**Unrestricted**|
|||**fund**|
|||**£**|
||**INCOME AND ENDOWMENTS FROM**
Donations and legacies|54,190|
||Investment income|4|
||**Total**
**EXPENDITURE ON**|54,194|
||Raising funds|35,667|
||Other|5,307|
||**Total**|40,974|
||**NET INCOME**|13,220|
||**RECONCILIATION OF FUNDS**||
||**Total funds brought forward**|13,547|
continued...
Page 6
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|
|||||**Unrestricted**|
|||||**fund**|
|||||**£**|
||**TOTAL FUNDS CARRIED**||||
||**FORWARD**|||26,767|
|**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**2021**|**2020**|
||Trade creditors||**£**
-|**£**
1|
||Other creditors||660|300|
||||660|301|
|**7.**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN**||**ONE YEAR**||
||||**2021**|**2020**|
||||**£**|**£**|
||Taxation and social security||1,027|(864)|
|**8.**|**MOVEMENT IN FUNDS**||**Net**||
||||**movement**|**At**|
|||**At 1/1/21**|**in funds**|**31/12/21**|
|||**£**|**£**|**£**|
||**Unrestricted funds**
General fund|26,767|(5,552)|21,215|
||**TOTAL FUNDS**|26,767|(5,552)|21,215|
||Net movement in funds, included in the above are as follows:||||
|||**Incoming**|**Resources**|**Movement**|
|||**resources**|**expended**|**in funds**|
|||**£**|**£**|**£**|
||**Unrestricted funds**||||
||General fund|57,628|(63,180)|(5,552)|
||**TOTAL FUNDS**|57,628|(63,180)|(5,552)|
continued...
Page 7
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **8. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Net|
|movement|At|
|At 1/1/20|in funds|31/12/20|
|£|£|£|
|Unrestricted funds|
|General fund|13,547|13,220|26,767|
|TOTAL FUNDS|13,547|13,220|26,767|
|Comparative net movement in funds, included in the above are as follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|54,194|(40,974)|13,220|
|TOTAL FUNDS|54,194|(40,974)|13,220|
|A current year 12 months and prior year 12 months combined position is as follows:|
|Net|
|movement|At|
|At 1/1/20|in funds|31/12/21|
|£|£|£|
|Unrestricted funds|
|General fund|13,547|7,668|21,215|
|TOTAL FUNDS|13,547|7,668|21,215|
**----- End of picture text -----**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|111,822|(104,154)|7,668|
|TOTAL FUNDS|111,822|(104,154)|7,668|
**----- End of picture text -----**
continued...
Page 8
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2021.
Page 9
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Fee Income
DCC Grants/Funding
CJRS Grant
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Wages
ers NIC & SMP/SAP Claims
Pensions
**Support costs**
**Management**
Running Costs - equipment etc
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
PLA & Ofsted
**Finance**
Bank charges
**Information technology**
Repairs and renewals
**Governance costs**
Accountancy and legal fees|**2021**
**£**
11,148
46,478
-
57,626
2
57,628
50,672
-
632
51,304
4,333
1,480
654
639
392
1,163
1,838
10,499
96
813
468|**2020**
**£**
7,091
39,858
7,241
54,190
4
54,194
36,607
(2,580)
520
34,547
1,133
1,354
624
541
299
145
1,120
5,216
82
829
300|
|---|---|---|
This page does not form part of the statutory financial statements
Page 10
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 DECEMBER 2021**|||
|---|---|---|
|Total resources expended
**Net (expenditure)/income**|**2021**
**£**
63,180
(5,552)|**2020**
**£**|
|||40,974|
|||13,220|
This page does not form part of the statutory financial statements
Page 11
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:
http://www.virtualcabinetportal.com/WhatIsUTC
## **Signature 1**
Signed by Laurie Shea using authentication code NUpiYUhMakZrNzd1 at IP address 146.199.65.166, on 2022/08/12 06:18:53 Z.
Laurie Shea's e-mail address is: jhtreasurer@hotmail.com.
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
**FOR**
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
Elson Geaves Accountants Chartered Certified Accountants 12 Haviland Road Ferndown Industrial Estate Wimborne Dorset BH21 7RG
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1|
|**Independent Examiner's Report**
**Statement of Financial Activities**
**Balance Sheet**
**Notes to the Financial Statements**
**Detailed Statement of Financial Activities**|2
3
4
5 to 9
10 to 11|
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
299402
## **Principal address**
The Unit behind St Gregory's Primary School Marnhull Dorset DT10 1PZ
## **Trustees**
Mrs G Vine Trustee D Vine Trustee Mrs O Palmer-Smyth Chair Mrs L Shea Treasurer B Bolton R Bosley J Foulger (appointed 21.9.2021) N Willey (appointed 21.9.2021) E Burnell-Nugent (appointed 5.4.2022)
## **Independent Examiner**
Gary Elson, FCCA Association of Chartered Certified Accountants Elson Geaves Accountants Chartered Certified Accountants 12 Haviland Road Ferndown Industrial Estate Wimborne Dorset BH21 7RG
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. Mrs O Palmer-Smyth - Trustee
Page 1
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MARNHULL PRESCHOOL**
## **Independent examiner's report to the trustees of Marnhull Preschool**
I report to the charity trustees on my examination of the accounts of Marnhull Preschool (the Trust) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Gary Elson, FCCA Association of Chartered Certified Accountants Elson Geaves Accountants Chartered Certified Accountants 12 Haviland Road Ferndown Industrial Estate Wimborne Dorset BH21 7RG
Date: .............................................
Page 2
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**2021**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
57,626
Investment income
2
2
**Total**
57,628
**EXPENDITURE ON**
Raising funds
3
63,180
Other
-
**Total**
63,180
**NET INCOME/(EXPENDITURE)**
(5,552)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
26,767
**TOTAL FUNDS CARRIED FORWARD**
21,215|**2020**
**Total**
**funds**
**£**
54,190
4|
|---|---|
||54,194
35,667
5,307|
||40,974|
||13,220
13,547|
||26,767|
|||
The notes form part of these financial statements
Page 3
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **BALANCE SHEET 31 DECEMBER 2021**
|**2021**
**Unrestricted**
**fund**
**Notes**
**£**
**CURRENT ASSETS**
Cash at bank and in hand
22,902
**CREDITORS**
Amounts falling due within one year
6
(660)
**NET CURRENT ASSETS**
22,242
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
22,242
**CREDITORS**
Amounts falling due after more than one
year
7
(1,027)
**NET ASSETS**
21,215
**FUNDS**
8
Unrestricted funds
21,215
**TOTAL FUNDS**
21,215|**2020**
**Total**
**funds**
**£**
26,204
(301)
25,903
25,903
864
26,767
26,767
26,767|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
O Palmer-Smyth - Trustee
.............................................
L Shea - Trustee
The notes form part of these financial statements
Page 4
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 5
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**2.**
**INVESTMENT INCOME**
Deposit account interest
**3.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs
**4.**
**TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31
the year ended 31 December 2020.
**Trustees' expenses**|**2021**
**2020**
**£**
**£**
2
4
**2021**
**2020**
**£**
**£**
-
1,120
December 2021 nor for|
|---|---|
||There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended|There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended|
|---|---|---|
|**5.**|31 December 2020.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**Unrestricted**|
|||**fund**|
|||**£**|
||**INCOME AND ENDOWMENTS FROM**
Donations and legacies|54,190|
||Investment income|4|
||**Total**
**EXPENDITURE ON**|54,194|
||Raising funds|35,667|
||Other|5,307|
||**Total**|40,974|
||**NET INCOME**|13,220|
||**RECONCILIATION OF FUNDS**||
||**Total funds brought forward**|13,547|
continued...
Page 6
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|
|||||**Unrestricted**|
|||||**fund**|
|||||**£**|
||**TOTAL FUNDS CARRIED**||||
||**FORWARD**|||26,767|
|**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**2021**|**2020**|
||Trade creditors||**£**
-|**£**
1|
||Other creditors||660|300|
||||660|301|
|**7.**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN**||**ONE YEAR**||
||||**2021**|**2020**|
||||**£**|**£**|
||Taxation and social security||1,027|(864)|
|**8.**|**MOVEMENT IN FUNDS**||**Net**||
||||**movement**|**At**|
|||**At 1/1/21**|**in funds**|**31/12/21**|
|||**£**|**£**|**£**|
||**Unrestricted funds**
General fund|26,767|(5,552)|21,215|
||**TOTAL FUNDS**|26,767|(5,552)|21,215|
||Net movement in funds, included in the above are as follows:||||
|||**Incoming**|**Resources**|**Movement**|
|||**resources**|**expended**|**in funds**|
|||**£**|**£**|**£**|
||**Unrestricted funds**||||
||General fund|57,628|(63,180)|(5,552)|
||**TOTAL FUNDS**|57,628|(63,180)|(5,552)|
continued...
Page 7
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **8. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Net|
|movement|At|
|At 1/1/20|in funds|31/12/20|
|£|£|£|
|Unrestricted funds|
|General fund|13,547|13,220|26,767|
|TOTAL FUNDS|13,547|13,220|26,767|
|Comparative net movement in funds, included in the above are as follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|54,194|(40,974)|13,220|
|TOTAL FUNDS|54,194|(40,974)|13,220|
|A current year 12 months and prior year 12 months combined position is as follows:|
|Net|
|movement|At|
|At 1/1/20|in funds|31/12/21|
|£|£|£|
|Unrestricted funds|
|General fund|13,547|7,668|21,215|
|TOTAL FUNDS|13,547|7,668|21,215|
**----- End of picture text -----**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|111,822|(104,154)|7,668|
|TOTAL FUNDS|111,822|(104,154)|7,668|
**----- End of picture text -----**
continued...
Page 8
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2021.
Page 9
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Fee Income
DCC Grants/Funding
CJRS Grant
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Wages
ers NIC & SMP/SAP Claims
Pensions
**Support costs**
**Management**
Running Costs - equipment etc
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
PLA & Ofsted
**Finance**
Bank charges
**Information technology**
Repairs and renewals
**Governance costs**
Accountancy and legal fees|**2021**
**£**
11,148
46,478
-
57,626
2
57,628
50,672
-
632
51,304
4,333
1,480
654
639
392
1,163
1,838
10,499
96
813
468|**2020**
**£**
7,091
39,858
7,241
54,190
4
54,194
36,607
(2,580)
520
34,547
1,133
1,354
624
541
299
145
1,120
5,216
82
829
300|
|---|---|---|
This page does not form part of the statutory financial statements
Page 10
**MARNHULL PRESCHOOL T/A THE JUNGLE HUT PRESCHOOL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 DECEMBER 2021**|||
|---|---|---|
|Total resources expended
**Net (expenditure)/income**|**2021**
**£**
63,180
(5,552)|**2020**
**£**|
|||40,974|
|||13,220|
This page does not form part of the statutory financial statements
Page 11
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
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## **Signature 1**
Signed by Laurie Shea using authentication code NUpiYUhMakZrNzd1 at IP address 146.199.65.166, on 2022/08/12 06:18:53 Z.
Laurie Shea's e-mail address is: jhtreasurer@hotmail.com.