REGISTERED CHARITY NUMBER: SC019878
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2022
for
## HEBRIDEAN CHILDCARE (SCIO)
Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
HEBRIDEAN CHILDCARE (SCIO)
## Contents of the Financial Statements for the Year Ended 31 March 2022
|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|3|
|Independent Examiner's Report||4||
|Receipts and Payments accounts||5||
|Statement ofBalances||6||
|NotestotheFinancialStatements||7||
## HEBRIDEAN CHILDCARE (SCIO)
## Report of the Trustees for the Year Ended 31 March 2022
The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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).
## OBJECTIVES AND ACTIVITIES
## Objectives and aims
The aim of the charity is to advance the education of pre-school children with the emphasis on play experience, so that they may take a constructive place in the community and also to advance the education of their parents and other appropriate persons.
In furtherance of the above aims the charity shall seek: (a) To provide safe and satisfying group play in which parents take part when appropriate;
(b) To encourage other charitable activities through which parents may help the children.
## ACHIEVEMENT AND PERFORMANCE
## Charitable activities
In 2021/22 the nursery maintained healthy numbers with five fully funded children (topped up to ten by agreement with the local authority) plus two under two year old's. Breakfast Club and After School Club continues to be used by four primary school children.
The childcare fees for out of schools club and early years are covered by Aspiring Communities Fund backed by European union the nursery was awarded £96,940 over two years until June 2022, making claims in stages the funds are to enable the out of schools club to continue and to fund any childcare fees. With the Aspiring Communities Fund coming to an end we will continue to engage with the local community and if demand is there to continue After School and/or Breakfast Club we will seek ways to ensure this.
Feedback from parents and the children continues to be very positive and encouraging particularly around the focus on outdoor learning experiences. To support this, we had a polycrub installed at the premises at the end of 2021, for use by staff and children, and also benefit the wider community. The service continues to employ 5 members of staff.
## Fundraising activities
The Covid-19 Pandemic continued to impact our fundraising opportunities during this period. We have an upcoming Christmas raffle this year and plans to hold more fundraisers next year.
## FINANCIAL REVIEW
Results for the year
The charity has a deficit of £12,926 (2021 - £13,138 deficit) for the year. This deficit is stated after the purchase of a poly tunnel for £6,710.
The largest outgoing by far are staff wages and pensions. These were £86,685 (2021 - £81,793).
The Administrator continues to use Xero and works together with the Chair and manager to make sure invoices and bills are paid. The accounting package and online banking makes it easy to manage the funds without having to be physically present in the office.
The trustees and staff will continue to work together to fundraise.
## Reserves policy
The Trustees seek to maintain £20,000 in reserves. The reserves at the year end were £21,060.
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HEBRIDEAN CHILDCARE (SCIO)
## Report of the Trustees for the Year Ended 31 March 2022
## STRUCTURE, GOVERNANCE AND MANAGEMENT
## Governing document
The Charity adopted a new constitution in October 2014 and is now a Scottish Charitable Incorporated Organisation (SCIO). The purposes and administration arrangements are set out in the new constitution adopted in October 2014.
## Recruitment and appointment of new trustees
The terms of recruitment and appointment of new Trustees are outlined in the constitution. Membership of the group is open to any individual over 16 who is:
(a) The parents and guardians of children on the attendance register or on the group waiting list or a registered childminder or adult family carer who regularly accompanies a child on the register;
(b) A person who has an expertise which would be of assistance to the board of trustees or who would represent outside bodies with which the group has close contact.
## Organisational structure
The affairs of the charity shall be under the control of the charity trustees, with a committee as elected by the members of the organisation for the day to day running of the charity and forward planning.
The committee shall consist of the whole membership of the group. The committee will select from its membership a chairperson, secretary and treasurer as office bearers who will become Charity Trustees.
Related parties
The charity is a member of the Scottish Pre-school Play Association and works in conjunction with the Early Years’ Service in the local authority to provide pre-school provision in the area.
## REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number SC019878
## Principal address
Kershader South Lochs Isle of Lewis HS2 9QA
Trustees Chair Secretary Treasurer
## ——€ Examiner
Institute of Chartered Accountants of Scotland
Mann Judd Gordon Ltd
Chartered Accountants 26 Lewis Street
Stornoway Isle of Lewis HS}! 2JF
## STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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## HEBRIDEAN CHILDCARE (SCIO)
Report of the Trustees for the Year Ended 31 March 2022
## STATEMENT OF TRUSTEES' RESPONSIBILITIES- continued
The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution, requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- - make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. 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.
## Approved by order of the board of trustees on 15" December 2022 and signed on its behalf by:
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## Independent Examiner's Report to the Trustees of Hebridean Childcare (SCIO)
I report on the accounts for the year ended 31 March 2022 set out on pages five to seven.
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 I do not express an audit opinion on the view given by the accounts.
## Independent examiner's statement
In connection with my examination, no matter has come to my attention :
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
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.
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Institu Scotland
Mann
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**----- End of picture text -----**
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## HEBRIDEAN CHILDCARE (SCIO)
## RECEIPTS AND PAYMENTS ACCOUNT
for the Year Ended 31 March 2022
||||31.3.22|31.3.21|
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||funds|funds|funds|funds|
||£|£|£|£|
|INCOMEAND ENDOWMENTS|||||
|Donations and legacies|||||
|Grants|34,862|-|34,862|30,096|
|Other trading activities|||||
|Fees|707|-|707|4,423|
|Fundraising|-|-|-|520|
|Other income|-|-|:|858|
||707|-|707|5,801|
|Charitable activities|||||
|Comhairle nan Eilean Siar|63,307|-|63,307|62,124|
|Total incoming resources|98,876|-|98,876|98,021|
|EXPENDITURE|||||
|Charitable activities|||||
|Wages|85,051|-|85,051|80,331|
|Pensions|1,634|-|1,634|1,461|
|Playgroup supplies|7,931|-|7,931|3,261|
|General expenses|2,753|-|2,753|2,577|
|Disclosure checks|77|-|77|18|
|Training|120|-|120|-|
|Travel and subsistence|47|-|47|299|
|Advertising|137|-|137|-|
|Insurance|59|-|59|591|
|Repairs& Maintenance|1,490|-|1,490|493|
|Cleaning|145|-|145|446|
|Computer Equipment|510|-|510|1,971|
|Bus expenses|2,266|-|2,266|1,557|
|Tesco Covid Grant expenses|-|-|-|440|
|Minibus purchase|-|-|-|15,500|
|Poly Tunnel|6,710|.|6,710|-|
|Grants to individuals|-|-|-|115|
||108,930|-|108,930|109,060|
|Support costs|||||
|Management|||||
|Sundries|-|-|.|34|
|Payroll administration|-|-|-|16|
|Bank charges|183|-|183|185|
|ITEquipment and Consumables|102|-|102|116|
||285|-|285|351|
|Governance costs|||||
|Accountancy and legal fees|2,587|-|2,587|1,748|
|Total resources expended|111,802|-|111,802|111,159|
|Netdeficit|(12,926)|-|(12,926)|(13,138)|
The notes form part of these financial statements
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## HEBRIDEAN CHILDCARE (SCIO)
## STATEMENT OF BALANCES
31 March 2022
**----- Start of picture text -----**
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|31.3.22|31.3.21|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|£|£|£|£|
|CURRENT|ASSETS|
|Cash|at|bank|and|in|hand|at|start|of year|33,986|:|33,986|47,124|
|Net|deficit)|for|year|(12,926)|-|(12,926)|(13,183)|
|Bank and|cash|balances|at end|of year|21,060|-|21,060|33,986|
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees and authorised for issue on 15" December 2022 and were signed on its behalf by:
The notes form part of these financial statements
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HEBRIDEAN CHILDCARE (SCIO)
1. ACCOUNTING POLICIES
2.
## Notes to the Financial Statements for the Year Ended 31 March 2022
## 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 | January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
## Receipts and Payments Accounts
The accounts are prepared on a cash receipts and payments basis.
## 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.
|DONATIONS AND LEGACIES|||
|---|---|---|
||31.3.22|31.3.21|
||£|£|
|Grants|34,862|30,096|
|Grants received, included in the above, are as follows:|||
||31.3.22|31.3.21|
||£|£|
|Other grants|1,972|-|
|Western Isles Development Trust|3,000|-|
|CNES - Covid Grant|-|13,911|
|Cnes|-|938|
|HMRC Furlough|-|15,247|
|Scottish Government - Aspiring Communities|29,890|-|
||34,862|30,096|
3, TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
The trustees are members of the local community and as such are able to make use of the charity's facilities as fee-paying customers. All such transactions are on the same terms as every other customer.
## Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 3! March 2021.
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