OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-08-31-accounts

CHARITY NUMBER: 801721

MARDEN PRE-SCHOOL PLAYGROUP

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

MARDEN PRE-SCHOOL PLAYGROUP

Contents Page
Legal and Administrative Information 1
Report of the Trustees 2 & 3
Report of the Independent Examiner 4
Receipts & Payment Account 5
Statement of Assets and Liabilities 6
Notes to the Accounts 7

MARDEN PRE-SCHOOL PLAYGROUP

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 AUGUST 2020

The Marden Pre-School Playgroup is a registered charity (No. 801721) and affiliated to the Pre-School Learning Alliance whose model constitution it adopted. The model constitution was amended during 2011 and adopted by the charity on 8 October 2011.

The Charity is administered by a committee, who are the trustees and who are elected annually: those during the year being:

Miss Kelly Allard (Chair) Emma Bolton (resigned in year) Zoe Clarkson Charlotte Duggan (appointed 16 October 2019) Kerry Furini (appointed 16 October 2019) Sarah Hope Libby Hoskins (appointed 16 October 2019) Claire Jackson Marie McDonald (resigned in year) Hayley Schlosser Sophia Shore (appointed 16 October 2019) Kate Williams

The Registered Office Address is:

Marden Memorial Hall Goudhurst Road Marden Kent TN12 9JX

Aims and Public Benefit

The aims of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

The Independent Examiner is:

T Lane Director in M N Jenks & Co Limited 72 Commercial Road Paddock Wood TONBRIDGE Kent TN12 6DP

1

MARDEN PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2020

The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31 August 2020. Legal and administrative information set out on page 1 forms part of this report.

RECRUITMENT AND APPOINTMENT OF TRUSTEES

In selecting persons to be appointed trustees, the trustees take into account the benefits of appointing a person who through residence, occupation, employment or otherwise has special knowledge of the area of benefit or who is otherwise able by virtue of his or her personal or professional qualifications to make a contribution to the pursuit of the objects or the management of the trust.

FINANCIAL REVIEW

The total incoming resources for the year amounted to £91,041 (2019 - £153,082) and total resources expended amounted to £109,734 (2019 - £131,895), giving a net decrease in cash and bank balances of £18,693. At the end of the year, cash and bank balances totalled £27,726 (2019 - £46,419).

RESERVES POLICY

The Trustees have a target cash level of £35,000 (2019 - £35,000) to cover future expenditure.

REVIEW OF ACTIVITIES

What an extraordinary year this has been, I want to personally thank all the staff for the hard work they've put in through these exceptional circumstances. Each and everyone of you have family that also had to be thought about during the pandemic and you've shown great support to MPS too. So, thank you !

I haven't been around much for video meetings etc., due to being in a support bubble for my high-risk parents, things have been somewhat difficult through COVID. So, I want to take this moment to apologise for this, I'm aware I haven't pulled my weight and I'm sincerely sorry to have added to any stress or workload for anyone.

In closing, I want to take this opportunity to announce my stepping down as Chair. I started a few years back as Fundraiser and been with MPS for several years, starting when my children attended. I'm a few weeks away from giving birth to my 4th child and so inevitably, I will be back ! As I thoroughly trust the staff here and count my children lucky to have been educated by MPS staff.

I want to thank Hayley for all that she has done through this difficult time, any managerial job through COVID is difficult but managing worried families and staff is truly inspiring. Not all heroes wear capes ! Thank you for letting me be part of the team and will see you in the not so distant future with Boy number 4.

Thank you to all the Committee, it wouldn't run without each of you. No matter how small the input, it all plays a part.

Beat regards.

Kelly Allard

2

MARDEN PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2020

REVIEW OF ACTIVITIES (continued)

RISK REVIEW

The Trustees have conducted their own review of the major risks to which the Charity is exposed and systems have been established to mitigate those risks. The procedures are periodically reviewed to ensure that they still meet the needs of the Charity.

Charity Law requires the Trustees to prepare in respect of each financial year of the Charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the Secretary of State. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Board of Trustees:

…………………………….. KELLY ALLARD CHAIRPERSON

Dated: …………………………………….

3

REPORT OF THE INDEPENDENT EXAMINER

TO THE TRUSTEES OF MARDEN PRE-SCHOOL PLAYGROUP

I have reported on the financial statements for the year ended 31 August 2020 set out on pages 5 to 7 which have been prepared under the historical cost convention.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT 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:

BASIS OF INDEPENDENT EXAMINERS' 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 the seeking of 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 statement below.

INDEPENDENT EXAMINERS' STATEMENT

In connection with my examination, no matter has come to my attention:

72 Commercial Road Paddock Wood, Tonbridge, Kent

Chartered Accountants

4

MARDEN PRE-SCHOOL PLAYGROUP

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2020

FOR THE YEAR ENDED 31 AUGUST 2020
2020 2019
RECEIPTS £ £
Charitable Activities
Government Funding Received 81,924 135,193
Fees and Sales 7,814 9,703
Training Income - 779
Voluntary Income 89,738 145,675
Donations - 750
Government Grant Received - 5,000
- 5,750
Fundraising Income 1,190 1,468
Other Income 30 122
Income from Assets
Bank Interest 83 67
Total Receipts 91,041 153,082
PAYMENTS
Cost of Charitable Activities
Staff Costs 89,375 104,750
Consumables 698 824
Print, Post and Stationery 434 467
Premises Hire 9,543 11,693
Insurance 788 1,352
Equipment & Maintenance 1,256 6,027
Telephone 541 541
Books, Magazines - -
Consultancy 3,340 1,572
Subscriptions 420 526
Training 301 815
Sundries 1,341 1,148
Pension Costs 986 712
Travel Costs 54 193
Recruitment Costs 45 243
109,122 130,863
Fundraising Costs - -
Other Expenditure
Independent Examiner's Fees 612 600
Payroll Costs - 432
612 1,032
Total Payments 109,734 131,895
NET RECEIPTS (PAYMENTS) FOR THE YEAR (18,693) 21,187
CASH & BANK BALANCES AT 31.8.2019 46,419 25,232
CASH & BANK BALANCES AT 31.8.2020 £ 27,726 £ 46,419

5

MARDEN PRE-SCHOOL PLAYGROUP CHARITY NUMBER: 1064838

STATEMENT OF ASSETS AND LIABILITIES

AS AT 31 AUGUST 2020

2020 2019
£ £
MONETARY ASSETS
Bank and cash balances
Bank Current Accounts 3,982 13,691
Bank Reserve Accounts 23,526 32,322
PAYPAL Account 66 245
Cash Float 152 161
£ 27,726 £ 46,419
NON-MONETARY ASSETS
FIXED ASSETS
£ 25,000 £ 25,000
Equipment and furniture – estimated value
CURRENT ASSETS
Parent Fees 1,239 553
Prepayments 612 828
£ 1,851 £ 1,381
CURRENT LIABILITIES
Creditors
Independent examiner's fees 612 612
Staff Costs 3 592
Rent 650 1,025
KCC Fees in Advance - 8,669
Other 1,295 -
£ 2,560 £ 10,898

……………………………………..

TREASURER

Statements were approved on: …………………………..

6

MARDEN PRE-SCHOOL PLAYGROUP

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2020

1. TRUSTEES RELATED PARTY TRANSACTIONS

Staff costs include £27,219 (2019 - £25,428) paid to two of the Trustees, or their related parties, in respect of their role as employees of the playgroup, including employers national insurance and pension contributions. Both employments were in place prior to the appointment as Trustees. The figures from November 2019 onwards are in respect of one Trustee.

7

CHARITY NUMBER: 801721

MARDEN PRE-SCHOOL PLAYGROUP

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

MARDEN PRE-SCHOOL PLAYGROUP

Contents Page
Legal and Administrative Information 1
Report of the Trustees 2 & 3
Report of the Independent Examiner 4
Receipts & Payment Account 5
Statement of Assets and Liabilities 6
Notes to the Accounts 7

MARDEN PRE-SCHOOL PLAYGROUP

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 AUGUST 2020

The Marden Pre-School Playgroup is a registered charity (No. 801721) and affiliated to the Pre-School Learning Alliance whose model constitution it adopted. The model constitution was amended during 2011 and adopted by the charity on 8 October 2011.

The Charity is administered by a committee, who are the trustees and who are elected annually: those during the year being:

Miss Kelly Allard (Chair) Emma Bolton (resigned in year) Zoe Clarkson Charlotte Duggan (appointed 16 October 2019) Kerry Furini (appointed 16 October 2019) Sarah Hope Libby Hoskins (appointed 16 October 2019) Claire Jackson Marie McDonald (resigned in year) Hayley Schlosser Sophia Shore (appointed 16 October 2019) Kate Williams

The Registered Office Address is:

Marden Memorial Hall Goudhurst Road Marden Kent TN12 9JX

Aims and Public Benefit

The aims of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

The Independent Examiner is:

T Lane Director in M N Jenks & Co Limited 72 Commercial Road Paddock Wood TONBRIDGE Kent TN12 6DP

1

MARDEN PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2020

The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31 August 2020. Legal and administrative information set out on page 1 forms part of this report.

RECRUITMENT AND APPOINTMENT OF TRUSTEES

In selecting persons to be appointed trustees, the trustees take into account the benefits of appointing a person who through residence, occupation, employment or otherwise has special knowledge of the area of benefit or who is otherwise able by virtue of his or her personal or professional qualifications to make a contribution to the pursuit of the objects or the management of the trust.

FINANCIAL REVIEW

The total incoming resources for the year amounted to £91,041 (2019 - £153,082) and total resources expended amounted to £109,734 (2019 - £131,895), giving a net decrease in cash and bank balances of £18,693. At the end of the year, cash and bank balances totalled £27,726 (2019 - £46,419).

RESERVES POLICY

The Trustees have a target cash level of £35,000 (2019 - £35,000) to cover future expenditure.

REVIEW OF ACTIVITIES

What an extraordinary year this has been, I want to personally thank all the staff for the hard work they've put in through these exceptional circumstances. Each and everyone of you have family that also had to be thought about during the pandemic and you've shown great support to MPS too. So, thank you !

I haven't been around much for video meetings etc., due to being in a support bubble for my high-risk parents, things have been somewhat difficult through COVID. So, I want to take this moment to apologise for this, I'm aware I haven't pulled my weight and I'm sincerely sorry to have added to any stress or workload for anyone.

In closing, I want to take this opportunity to announce my stepping down as Chair. I started a few years back as Fundraiser and been with MPS for several years, starting when my children attended. I'm a few weeks away from giving birth to my 4th child and so inevitably, I will be back ! As I thoroughly trust the staff here and count my children lucky to have been educated by MPS staff.

I want to thank Hayley for all that she has done through this difficult time, any managerial job through COVID is difficult but managing worried families and staff is truly inspiring. Not all heroes wear capes ! Thank you for letting me be part of the team and will see you in the not so distant future with Boy number 4.

Thank you to all the Committee, it wouldn't run without each of you. No matter how small the input, it all plays a part.

Beat regards.

Kelly Allard

2

MARDEN PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2020

REVIEW OF ACTIVITIES (continued)

RISK REVIEW

The Trustees have conducted their own review of the major risks to which the Charity is exposed and systems have been established to mitigate those risks. The procedures are periodically reviewed to ensure that they still meet the needs of the Charity.

Charity Law requires the Trustees to prepare in respect of each financial year of the Charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the Secretary of State. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Board of Trustees:

…………………………….. KELLY ALLARD CHAIRPERSON

Dated: …………………………………….

3

REPORT OF THE INDEPENDENT EXAMINER

TO THE TRUSTEES OF MARDEN PRE-SCHOOL PLAYGROUP

I have reported on the financial statements for the year ended 31 August 2020 set out on pages 5 to 7 which have been prepared under the historical cost convention.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT 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:

BASIS OF INDEPENDENT EXAMINERS' 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 the seeking of 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 statement below.

INDEPENDENT EXAMINERS' STATEMENT

In connection with my examination, no matter has come to my attention:

72 Commercial Road Paddock Wood, Tonbridge, Kent

Chartered Accountants

4

MARDEN PRE-SCHOOL PLAYGROUP

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2020

FOR THE YEAR ENDED 31 AUGUST 2020
2020 2019
RECEIPTS £ £
Charitable Activities
Government Funding Received 81,924 135,193
Fees and Sales 7,814 9,703
Training Income - 779
Voluntary Income 89,738 145,675
Donations - 750
Government Grant Received - 5,000
- 5,750
Fundraising Income 1,190 1,468
Other Income 30 122
Income from Assets
Bank Interest 83 67
Total Receipts 91,041 153,082
PAYMENTS
Cost of Charitable Activities
Staff Costs 89,375 104,750
Consumables 698 824
Print, Post and Stationery 434 467
Premises Hire 9,543 11,693
Insurance 788 1,352
Equipment & Maintenance 1,256 6,027
Telephone 541 541
Books, Magazines - -
Consultancy 3,340 1,572
Subscriptions 420 526
Training 301 815
Sundries 1,341 1,148
Pension Costs 986 712
Travel Costs 54 193
Recruitment Costs 45 243
109,122 130,863
Fundraising Costs - -
Other Expenditure
Independent Examiner's Fees 612 600
Payroll Costs - 432
612 1,032
Total Payments 109,734 131,895
NET RECEIPTS (PAYMENTS) FOR THE YEAR (18,693) 21,187
CASH & BANK BALANCES AT 31.8.2019 46,419 25,232
CASH & BANK BALANCES AT 31.8.2020 £ 27,726 £ 46,419

5

MARDEN PRE-SCHOOL PLAYGROUP CHARITY NUMBER: 1064838

STATEMENT OF ASSETS AND LIABILITIES

AS AT 31 AUGUST 2020

2020 2019
£ £
MONETARY ASSETS
Bank and cash balances
Bank Current Accounts 3,982 13,691
Bank Reserve Accounts 23,526 32,322
PAYPAL Account 66 245
Cash Float 152 161
£ 27,726 £ 46,419
NON-MONETARY ASSETS
FIXED ASSETS
£ 25,000 £ 25,000
Equipment and furniture – estimated value
CURRENT ASSETS
Parent Fees 1,239 553
Prepayments 612 828
£ 1,851 £ 1,381
CURRENT LIABILITIES
Creditors
Independent examiner's fees 612 612
Staff Costs 3 592
Rent 650 1,025
KCC Fees in Advance - 8,669
Other 1,295 -
£ 2,560 £ 10,898

……………………………………..

TREASURER

Statements were approved on: …………………………..

6

MARDEN PRE-SCHOOL PLAYGROUP

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2020

1. TRUSTEES RELATED PARTY TRANSACTIONS

Staff costs include £27,219 (2019 - £25,428) paid to two of the Trustees, or their related parties, in respect of their role as employees of the playgroup, including employers national insurance and pension contributions. Both employments were in place prior to the appointment as Trustees. The figures from November 2019 onwards are in respect of one Trustee.

7

Marden Pre-School Playgroup c/o Memorial Hall Goudhurst Road Marden TONBRIDGE Kent TN12 9JX

M N Jenks & Co Limited Chartered Accountants 72 Commercial Road Paddock Wood Tonbridge Kent TN12 6DP

Dear Sirs

We hereby confirm, to the best of our knowledge and belief, and having made appropriate enquiries of other Trustees and officials of the Trust, the following representations are given to you in connection with your independent examination of the Trusts financial statements for the year ended 31 August 2020.

General

  1. We acknowledge the responsibility of the Trustees for the financial statements. We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our own assessment of the risk of fraud in the charity.

  2. All transactions undertaken by the Trust have been properly recorded in the accounting records.

  3. We have made available to you all accounting records and related data, including minutes of Trustees meetings.

  4. All known assets and liabilities as at the year end date have been included in the financial statements.

  5. The value and classification of assets and liabilities in the financial statements is not materially affected by managements plans and intentions.

  6. There are no laws and regulations central to the Charity's ability to conduct its business.

  7. We are not aware of any matters of material significance which should be reported to the Charity Commission.

Debtors/Other Current Assets

  1. Balances included in the financial statements are valid debtors or prepayments and adequate provision has been made for any bad or doubtful debts, sales returns or allowances.

  2. All other current assets have been included and full provision has been made for any possible diminution in the value of current assets.

Liabilities

  1. All known liabilities of material amount at the Balance Sheet date are included in the financial statements and sufficient, but not excessive, provision has been made for estimated liabilities.

  2. There were no contingent liabilities at the Balance Sheet date, other than as disclosed in the financial statements.

Transactions Involving Trustees and Connected Persons

  1. We confirm that there are no transactions with, or on behalf of, the Trustees or their associates or contracts in which the Trustees or their associates have an interest, which are required to be disclosed other than as shown in the financial statements.

/2

Registered No: 801721 Registered Address: as above

2

Receipts and Payments Account

  1. Except as disclosed in the financial statements, the results for the accounting period were not materially affected by:

  2. a) transactions of a sort not usually undertaken by the Trust;

  3. b) circumstances of an exceptional or non-recurrent nature;

  4. c) charges or credits relating to prior years;

  5. d) any change in accounting policies.

  6. All grants, donations and other income, including those subject to special terms and conditions have been notified to you. There have been no breaches of terms or conditions during the period in the application of such income.

Shortages or Irregularities

  1. a) No shortage or irregularity of a material amount that has not been disclosed to you was discovered during the period under review.

  2. b) We confirm that all monies due to the Trust have been correctly recorded and banked.

Cheque Signatories

  1. We confirm that you have been advised of any changes in the authorised cheque signatories during the period under review.

Yours faithfully

for and on behalf of the Trustees

............................................. H Schlosser Trustee

Date: …………………………..

Registered No: 801721 Registered Address: as above