Lindhead Out of School Club - Charities report - 20.2

REGISTERED COMPANY NUMBER: 06185571 (England and Wales)

REGISTERED CHARITY NUMBER: 1122450

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2020

FOR

LINDHEAD OUT OF SCHOOL CLUB

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2020. 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 charity's objects are to provide the necessary facilities for daily care, recreation and education of children during out of hours and school holidays and to advance the education and training of staff in the provision of these facilities. The company, which is known as The Den, aims to provide safe, stimulating and quality childcare for children aged 4 to 11 years. It operates for 51 weeks of the year and offers before and after school care, as well as holiday play schemes, for up to 36 children. It is fully inclusive and accessible to all children and has a long standing arrangement with social services for children with a range of special needs. It provides an integrated play scheme during school time and holidays. The trustees consider these issues to demonstrate the charity's delivery of public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Most of the children who are using the club attend Lindhead School and the club benefits from an excellent relationship with the school. The club operates its own premises within the school grounds and has access to the playground and playing fields. Children not attending the school are made very welcome. Holiday play schemes bring children from all over Scarborough due to the clubs excellent reputation and the wide range of planned activities provided by the staff. In the most recent Ofsted inspection (December 2017) the inspector commented that, "the Club is well resourced, clean and stimulating for children. The Manager has a good understanding of how to help children learn and knows how to plan exciting activities".

Staffing

The club employs seven regular members of staff, plus casual staff members. Members of the management committee commend the dedication of the team of staff. Through their hard work and care The Den meets the aims of the charity.

The staff continue to receive individual training on a regular basis which will benefit the club in its ongoing development. Staff are appraised on an annual basis which inspires them to improve their practice and knowledge. The management committee work well with the management team to help preserve the success and good reputation of the Club. The Club has an excellent relationship with Lindhead School and both are supportive of one another and many of the Club staff also work in school in a variety of roles. The Ofsted inspector commented that, "The Manager understands how to work in partnership with the school to compliment teaching and learning and promote continuity for children".

The families

The staff encourage the children to share their views and opinions on a regular basis about issues at the club. The club also has a sharing tree where the children can write down and attach their ideas to it for the staff to read. The aim is to get the views of the children on The Den as a whole and ideas are implemented where possible. Newsletters, questionnaires, the informative website and e-mail facilities provide regular two-way communication facilities for parents. The Club liaises regularly with multi-agency professionals to include those families with children which have special educational needs and disabilities. Parents speak highly of the club and the Ofsted inspector commented that, "there are robust procedures to help staff get to know children's specific care and learning needs before they start. They recognise the importance of building relationships with parents."

FINANCIAL REVIEW

The trustees are pleased to report that fee income increased again this year by over 5% and this was achieved whilst closely monitoring and controlling overall expenditure and the club opening hours and pricing structure. This resulted in a healthy surplus for the year of just under £6,000 and the Trustees are delighted with the results achieved over the last few years. Free reserves, which exclude restricted funds and funds supported by fixed assets, amounted to £24,041.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The Trustees, who form the management committee, shall not be fewer than three in total and not more than eleven and these are appointed by the members at the Annual General Meeting.

The management committee may, at any time, fill casual vacancies by co-option provided that the number of co-opted members does not number more than one-third of the total number of members.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06185571 (England and Wales)

Registered Charity number

1122450

Registered office

Lindhead School

Burniston

Scarborough

North Yorkshire

YO13 0DG

Trustees

Ms K M Wright (resigned 19.7.19)

Dr L Hayes

Mrs E Amos

Mrs E A Cain

Ms S L Bennett

Miss A L White (appointed 19.7.19)

Company Secretary

Ms S L Bennett

Independent Examiner

Fortus Audit LLP

Chartered Accountants

& Statutory Auditors

62/63 Westborough

Scarborough

North Yorkshire

YO11 1TS

Approved by order of the board of trustees on 11 January 2021 and signed on its behalf by:

Miss A L White - Trustee

Independent examiner's report to the trustees of Lindhead Out of School Club ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Paul Dixon ACA FCCA

Fortus Audit LLP

Chartered Accountants

& Statutory Auditors

62/63 Westborough

Scarborough

North Yorkshire

YO11 1TS

12 January 2021

2020

2019

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

The Den

50,658

-

50,658

48,125

Other trading activities

2

-

-

-

634

Investment income

3

46

-

46

34

Total

50,704

-

50,704

48,793

EXPENDITURE ON

Charitable activities

The Den

44,675

-

44,675

45,636

NET INCOME

6,029

-

6,029

3,157

RECONCILIATION OF FUNDS

Total funds brought forward

18,290

-

18,290

15,133

TOTAL FUNDS CARRIED FORWARD

24,319

-

24,319

18,290

2020

2019

Notes

£

£

FIXED ASSETS

Tangible assets

7

278

59

CURRENT ASSETS

Debtors

8

1,083

2,050

Cash at bank and in hand

23,599

16,821

24,682

18,871

CREDITORS

Amounts falling due within one year

9

(641

)

(640

)

NET CURRENT ASSETS

24,041

18,231

TOTAL ASSETS LESS CURRENT LIABILITIES

24,319

18,290

NET ASSETS

24,319

18,290

FUNDS

11

Unrestricted funds

24,319

18,290

TOTAL FUNDS

24,319

18,290

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 January 2021 and were signed on its behalf by:

Miss A L White - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

5% on cost

Fixtures, fittings and equipment

-

20% on cost

Taxation

The charity is exempt from corporation 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.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

The trustees have considered the impact of COVID-19 in relation to their assessment of going concern and in their opinion have taken all reasonable steps to mitigate these factors. As at the point of authorising the accounts, and for the foreseeable future, the directors consider the going concern assumption to still be appropriate. The trustees acknowledge that given the currently rapidly changing business and social environment, there are likely to be significant unknown factors which may present themselves. Such factors are considered by the trustees to represent a general inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time.

2.	OTHER TRADING ACTIVITIES

2020

2019

£

£

Fundraising events

-

634

3.	INVESTMENT INCOME

2020

2019

£

£

Deposit account interest

46

34

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2020

2019

£

£

Depreciation - owned assets

97

3,239

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2020 nor for the year ended 31 March 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2020 nor for the year ended 31 March 2019.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2020

2019

Childcare

5

6

No employees received emoluments in excess of £60,000.

7.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Freehold

and

property

equipment

Totals

£

£

£

COST

At 1 April 2019

64,175

31,440

95,615

Additions

-

316

316

At 31 March 2020

64,175

31,756

95,931

DEPRECIATION

At 1 April 2019

64,174

31,382

95,556

Charge for year

-

97

97

At 31 March 2020

64,174

31,479

95,653

NET BOOK VALUE

At 31 March 2020

1

277

278

At 31 March 2019

1

58

59

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2020

2019

£

£

Trade debtors

-

976

Prepayments

1,083

1,074

1,083

2,050

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2020

2019

£

£

Accrued expenses

641

640

10.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2020

2019

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

£

£

£

£

Fixed assets

278

-

278

59

Current assets

24,682

-

24,682

18,871

Current liabilities

(641

)

-

(641

)

(640

)

24,319

-

24,319

18,290

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.19

in funds

31.3.20

£

£

£

Unrestricted funds

General fund

18,290

6,029

24,319

TOTAL FUNDS

18,290

6,029

24,319

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

50,704

(44,675

)

6,029

TOTAL FUNDS

50,704

(44,675

)

6,029

Comparatives for movement in funds

Net

movement

At

At 1.4.18

in funds

31.3.19

£

£

£

Unrestricted funds

General fund

14,543

3,747

18,290

Restricted funds

Play Equipment

300

(300

)

-

Skipton Building Society Charitable Foundation Grant

238

(238

)

-

North Yorkshire County Council - Outdoor Grant

52

(52

)

-

590

(590

)

-

TOTAL FUNDS

15,133

3,157

18,290

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

48,793

(45,046

)

3,747

Restricted funds

Play Equipment

-

(300

)

(300

)

Skipton Building Society Charitable Foundation Grant

-

(238

)

(238

)

North Yorkshire County Council - Outdoor Grant

-

(52

)

(52

)

-

(590

)

(590

)

TOTAL FUNDS

48,793

(45,636

)

3,157

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.18

in funds

31.3.20

£

£

£

Unrestricted funds

General fund

14,543

9,776

24,319

Restricted funds

Play Equipment

300

(300

)

-

Skipton Building Society Charitable Foundation Grant

238

(238

)

-

North Yorkshire County Council - Outdoor Grant

52

(52

)

-

590

(590

)

-

TOTAL FUNDS

15,133

9,186

24,319

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

99,497

(89,721

)

9,776

Restricted funds

Play Equipment

-

(300

)

(300

)

Skipton Building Society Charitable Foundation Grant

-

(238

)

(238

)

North Yorkshire County Council - Outdoor Grant

-

(52

)

(52

)

-

(590

)

(590

)

TOTAL FUNDS

99,497

(90,311

)

9,186

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2020.