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2021-08-31-accounts

Page
Reference and Administrative
Details ofthe Charity,
its Trustees and Advisers
Trustees'
Report
2-4
Independent
Examiner's
Report 5-6
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements 9-21

Trustees Zoe Law
Amy Broadwood (resigned 14June 2021)
Clare Edwards
(appointed
15June 2021)
Elizabeth
Wilson
(appointed 13July 2021)
Catriona
Rubin
(appointed 13 July 2021)(resigned 29October 2021)
Jennifer McDonald
(appointed
13July 2021)(resigned 10January 2022)
Lesli Goddard
(resigned 10January 2022)
Vicky Taylor (resigned 10January 2022)
Charity registered
number 308228
Principal office Shire Hill
Saffron Walden
Essex
CB113AQ
Nursery Manager Barbara James and Caroline Clark
Independent Examiner Mrs K Bretherick FCA
Peters Elworthy & Moore
Salisbury
House
Station Road
Cambridge
CB1 2LA
Bankers Lloyds Bank pic
King Street
Saffron Walden
Essex
CB101HF
Saffron Building Society
1 Market Street
Saffron Walden
Essex
CB101HX

Restricted Unrestricted Total Total
funds funds funds funds
2021 2021 2021 2020
Note F 6 6 6
Income from:
Donations
and grants
500 15 515 7,105
Charitable
activities
166,356 166,356 204,997
Other trading
activities
726
Investments 1 1 11
Other income 15,344 15,344 26,506
Total income 500 181,716 182,216 239,345
Expenditure
on:
Raising funds 345
Charitable
activities
933 222,049 222,982 228,413
Total expenditure 933 222,049 222,982 228,758
NET (EXPENDITURE)/INCOME
MOVEMENT
IN FUNDS
& (433) (40,333) (40,766) 10,587
Reconciliation
offunds:
Total funds brought forward 18,663 202,479 221,142 210,555
Net movement
in funds
(433) (40,333) (40,766) 10,587
Total funds carried forward 18,230 162,146 180,376 221,142

BALANCE SHEET BALANCE SHEET
AS AT 31 AUGUST 2021
Note 2021
6
2020f
Fixed assets
Tangible assets 10 145,983 154,250
145,983 154,250
Current assets
Stocks 11 176 129
Debtors 12 11,200 16,359
Cash at bank and in hand 48,798 69,060
60,174 85,548
Creditors: amounts falling due within one
year 13 (25,781) (18,656)
Net current assets 34,393 66,892
Total net assets 180,376 221,142
Charity funds
Restricted funds 14 18,230 18,663
Unrestricted funds 14 162,146 202,479
Total funds 180,376 221,142

Restricted Unrestricted Total Total
funds funds funds funds
2021 2021 2021 2020
6 E 5 F
GRANTS
Uttlesford District Council 3,500
PPE Grants 500 500 750
Saffron Walden United Charities 2,646
500 500 6,896
Donations 15 15 209
500 15 515 7,105
TOTAL 2020 6,896 209 7,105

Unrestricted Total Total
funds funds funds
2021 2021 2020
5
Fundraising events 726

Unrestricted Total Total
funds funds funds
2021 2021 2020
E E F

Unrestricted Total Total
funds funds funds
2021
f
2021
f
2020f
School fees 165,052 165,052 204,676
Trips, photos, sweatshirts etc 1,304 1,304 319
TOTAL 2021 166,356 166,356 204,997

Unrestncted Total Total
funds funds funds
2021 f 2021 f 2020
F
Coronavirus Job Retention Scheme income 15,344 15,344 16,506
Coronavirus Job Support Scheme 10,000
15,344 15,344 26,506
TOTAL202 0 26,506 26,506

Total Total
Direct costs funds funds
2021 2021 2020
6 6
Staff costs 183,391 183,391 188,474
Utilities &Rates 5,286 5,286 3,861
Depreciation 8,267 8,267 8,269
Other expenditure 1,455 1,455 825
Repairs and maintenance 1,443 1,443 2,816
Nursery and play equipment 1,025 1,025 1,924
Cleaning
and hygiene
2,288 2,288 2,079
Bank charges 712 712 512
Insurance 2,578 2,578 1,973
Supplies and consumables 4,845 4,845 5,590
Subscription s 883 883 489
Clothing for re-sale 313 313 156
TOTAL 2021 212,486 212,486 216,968

Supportand
governance Total Total
costs funds funds
2021 2021 2020
6 6 5
Staff Training 626 626 1,572
Telephone
and internet
650 650 696
Office and stationery 4,047 4,047 4,161
Independent Examiner's fee (governance) 1,531 1,531 1,506
Independent Examiner - Accountancy fees (governance) 1,000 1,000 1,000
Professional fees (governance) 1,646 1,646 1,514
Payroll fees (governance) 996 996 996
TOTAL2021 10,496 10,496 11,445

10. TANGIBLE FIXEDASSETS
Long-term
leasehold Office
property
f
equipment
f
Total
f
COST OR VALUATION
At 1 September 2020 275,480 9,325 284,805
At 31 August 2021 275,480 9,325 284,805
DEPRECIATION
At I September 2020 121,412 9,143 130,555
Charge for the year 8,085 182 8,267
At 31 August 2021 129,497 9,325 138,822
NET BOOK VALUE
At 31 August 2021 145,983 145,983
At 31 August 2020 154,068 182 154,250
11, STOCKS
2021 f 2020f
Goods for resale 176 129

DEBTORS
2021 2020f
DUE WITHIN ONE YEAR
Trade debtors 11,200 15,889
Prepayments and accrued income 470
11,200 16,359

2021 2020
F 6
Other creditors (balance with Charity Payroll Service) 6,266 5,277
Accruals and deferred income 19,515 13,379
25,781 18,656
2021 2020
F 6
DEFERRED INCOME
Deferred income at 1 September 2020 10,952 15,981
Council funding
towards
school fees received in advance 17,074 10,952
Amounts released
from
previous periods (10,952) (15,981)
DEFERRED INCOME AT 31AUGUST 2021 17,074 10,952

Balance at 1 Balance at
September 31August
2020
6
Income
6
Expenditure 2021
f
UNRESTRICTED FUNDS
General Funds - all funds 202,479 181,716 (222,049) 162,146
RESTRICTED FUNDS
Building Fund 18,663 (933) 17,730
PPE fund 500 500
18,663 500 (933) 18,230
TOTAL OF FUNDS 221,142 182,216 (222,982) 180,376

Balance at Balance at
1 September 31 August
2019 Income Expenditure 2020
6 6 F 6
UNRESTRICTED FUNDS
General Funds - all funds 190,959 232,449 (220,929) 202,479
RESTRICTED FUNDS
Building Fund 19,596 (933) 18,663
Kitchen refurbishment 3,500 (3,500)
PPE fund 750 (750)
Funding for extra nursery hours 2,646 (2,646)
19,596 6,896 (7,829) 18,663
TOTAL OF FUNDS 210,555 239,345 (228,758) 221,142

Restricted Unrestricted Total
funds funds funds
2021 2021 2021
6 8 E
Tangible fixed assets 17,730 128,253 145,983
Current assets 500 59,674 60,174
Creditors due within one year (25,781) (25,781)
TOTAL 18,230 162,146 180,376

Restricted Unrestricted Total
funds funds funds
2020 2020 2020
6
Tangible fixed assets 18,663 135,587 154,250
Current assets 85,548 85,548
Creditors due within one year (18,656) (18,656)
18,663 202,479 221,142