Annex I

To: Finance Branch, Social Welfare Department

23/F Southorn Centre 130 Hennessy Road Wan Chai Hong Kong

Application for Approval of Inclusive Monthly Fee for Private/Non-profit-making

Stand-alone Child Care Centres for 2011/12 School Year

I. General Information

1. Name of Child Care Centre (the Centre):

Registered Address:

2. Date registered under the《Child Care Services Ordinance》(dd/mm/yyyy):

3. Date of commencement of operation (dd/mm/yyyy):

4. Name of parent organisation:

5. The Centre *is / is not exempt under Section 88 of the《Inland Revenue Ordinance》from any tax by reason of
being a charitable institution or trust of a public character. (If yes, please provide a copy of the tax
exemption certificate.)

6. The premises with an area of *sq. ft. / sq. m. are privately owned / rented / public housing /
others (please specify) .

7. Outside normal opening hours of the Centre, the premises *are not used for any other operation. / are used for
operation of: ,
at an annual estimated income of $ . Of such income or profits, $
are shared by the Centre.

8. Contact person in connection with this application:

Name: Post: Tel. No.:
Email Address (if any):

* I/We would like to confirm that our Centre will *reduce / maintain the existing fee level in 2011/12
School Year as shown in page 2.

* I/We would like to propose fees increase for our Centre in 2011/12 School Year and certify that this
application together with attached schedules as shown below have been prepared following the
guidelines at Annex III.
Schedule 1 Income and Expenditure Estimates
Schedule 2 Staff List (Excluding Directors)
Schedule 3 Directors’ Fees and Allowances
Schedule 4 Schedule of Net Income from Sundry Sales/Services
Schedule 5 Schedule of Provision for Depreciation

Authorised Signature and

Official Stamp of Child Care Centre
Name:
Post:
Date:
* Please delete whichever is inappropriate.
pri_e 2011
II. Proposed fees and expected enrolment

1. Proposed fees in 2011/12 School Year

Existing Proposed
Inclusive Inclusive Existing Proposed
Capacity Monthly Monthly Monthly Monthly
Approved Fee Fee Meal Meal
Service Type by SWD (Note 1) (Note 1) Charge# Charge#
$ $ $ $
(i) Full Day Child Care Service
Children aged 0-2
Children aged 2-3

(ii) Half Day Child Care Service

Children aged 0-2 AM
PM

Children aged 2-3 AM

PM

Children aged 2-6 AM

(Special Child Care Centre) PM

(iii) Others (Please specify)

2. Enrolment for the period of April 2010 – March 2011

2010 2011
Service Type Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total

(i) Full Day Child Care Service

Children aged 0-2
Children aged 2-3

(ii) Half Day Child Care Service

Children aged 0-2 AM
PM

Children aged 2-3 AM

PM

Children aged 2-6 AM

(Special Child Care Centre) PM

(iii) Others (Please specify)

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3. Estimated total enrolment in specified periods below

Service Type Apr 2011 to Aug 2011 Sept 2011 to Mar 2012 Apr 2012 to Aug 2012

(i) Full Day Child Care Service

Children aged 0-2
Children aged 2-3

(ii) Half Day Child Care Service

Children aged 0-2 AM
PM

Children aged 2-3 AM

PM

Children aged 2-6 AM

(Special Child Care Centre) PM

(iii) Others (Please specify)

4. Effective date of proposed fees for 2011/12 School Year (dd/mm/yyyy):

5. Number of monthly instalments per annum:

Note
1. A monthly meal charge for children receiving full day care should be separately listed out from the inclusive monthly fee.

# Please enter no information in shaded areas.

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 Schedule 1
Page 1 of 4
INCOME AND EXPENDITURE ESTIMATES

(Name of Child Care Centre)

ATTENTION: Please read the guidelines at Annex III before you complete this form.

I. INCLUSIVE MONTHLY FEE

Remarks
Actual (Please state
as per account Estimates computations
1.4.2010 - 31.3.2011 1.9.2011 - 31.8.2012 and assumptions
(Note 1) (Note 2) for estimates)

Average enrolment per month

$ $
INCOME
Fee Income
Net Income from Sundry Sales/Services As shown in Schedule 4
Other Income (Please specify)

TOTAL INCOME (A)

EXPENDITURE
Personal Emoluments
Staff Salaries As shown in
Provident Fund Schedule 2
Directors’ Fees & Allowances As shown in Schedule 3
Others (Please specify)

Total Personal Emoluments

Other Charges
Administrative Expenses
Postage
Telephone, Fax & Internet Service Charges
Cleaning Charges
Auditor’s Fee
Others (Please specify)

Sub-total

Utilities
Electricity
Gas & Fuel
Water & Sewage

Sub-total
 Schedule 1
Page 2 of 4
INCOME AND EXPENDITURE ESTIMATES

I. INCLUSIVE MONTHLY FEE (Cont’d)

Remarks
Actual (Please state
as per account Estimates computations
1.4.2010 - 31.3.2011 1.9.2011 - 31.8.2012 and assumptions
(Note 1) (Note 2) for estimates)
$ $
Stores & Equipment
Printing & Stationery
Newspaper & Periodicals
Maintenance & Repairs
Others (Please specify)

Sub-total

Food for Children

(For children attending half-day session only)
Meal Expenses
Provision of Snack
Sub-total

Food for Staff

Programme Expenses for Children

Teaching Materials & Toys
Activities Expenses
Others (Please specify)

Sub-total

Transport & Travelling

Vehicle Running Expenses
Travelling Expenses (by public transport)
Others (Please specify)

Sub-total

Insurance
Employees’ Compensation
Insurance for Children
Public Liability Insurance
Others (Please specify)

Sub-total
 Schedule 1
Page 3 of 4
INCOME AND EXPENDITURE ESTIMATES

I. INCLUSIVE MONTHLY FEE (Cont’d)

Remarks
Actual (Please state
as per account Estimates computations
1.4.2010 - 31.3.2011 1.9.2011 - 31.8.2012 and assumptions
(Note 1) (Note 2) for estimates)
$ $
Miscellaneous (Please specify)
(a)
(b)
(c)
(d)
(e)

Sub-total

Total Other Charges

Provision for Depreciation As shown in Schedule 5

Rent

Rates & Government Rent

Building Management Fee

TOTAL EXPENDITURE (B)

OPERATING SURPLUS/(DEFICIT)
(A) - (B)
 Schedule 1
Page 4 of 4
INCOME AND EXPENDITURE ESTIMATES

II. MONTHLY MEAL CHARGE

(Applicable to centres with children attending full-day classes only)

Remarks
Actual (Please state
as per account Estimates computations
1.4.2010 - 31.3.2011 1.9.2011 - 31.8.2012 and assumptions
(Note 1) (Note 2) for estimates)
$ $
INCOME
For children aged 0-2
For children aged 2-3
Other Income (Please specify)

TOTAL MEAL INCOME (C)

EXPENDITURE
Personal Emoluments
(For the Cook only)
Staff Salaries
Provident Fund
Others (Please specify) (Note 3)

Total Personal Emoluments

Other Charges
Meal Expenses for Children

TOTAL EXPENDITURE (D)

OPERATIONG SURPLUS/(DEFICIT)
(C) - (D)

Notes
1. Please state the period covered if the accounting year does not end on 31.3.2011.
2. Please state the period covered if the school year does not commence on 1.9.2011.
3. Justification is required for additional staff for preparation of meals.
 Schedule 2
STAFF LIST (EXCLUDING DIRECTORS)

(Name of Child Care Centre)

Monthly Actual Provident Proposed date of Estimated Provident

Salary Actual Salaries Fund Contribution next annual salary Estimated Salaries Fund Contribution
as at 1.4.2010 - 31.3.2011 1.4.2010 - 31.3.2011 increase and 1.9.2011 - 31.8.2012 1.9.2011 - 31.8.2012
Name Post 1.4.2011 (Note 1) (Note 1) percentage (Note 2) (Note 2)
$ $ $ $ $

Total as per Income & Expenditure Estimates (Schedule 1)

Notes
1. Please state the period covered if the accounting year does not end on 31.3.2011.
2. Please state the period covered if the school year does not commence on 1.9.2011.
 Schedule 3

DIRECTORS’ FEES AND ALLOWANCES

(Name of Child Care Centre)

Actual Fees Estimated Fees

Monthly Fee & Proposed date of & Allowances & Allowances
Allowance as at increase and 1.4.2010 - 31.3.2011 1.9.2011 - 31.8.2012
Name 1.4.2011 percentage (Note 1) (Note 2)
$ $ $

Total as per Income & Expenditure Estimates (Schedule 1)

REMUNERATION RECEIVED BY THE

SOLE PROPRIETOR / DIRECTORS / PARTNERS FROM
OTHER CHILD CARE CENTRES (IF ANY)

Amount received in
1.4.2010 - 31.3.2011
Name Name of Child Care Centre Post (Note 1)
$

1. Name(s) of *Sole Proprietor/Directors/Partners:

2. Name(s) of other child care centres in which the Sole Proprietor or any of the Directors/Partners has
financial interest:

Notes
1. Please state the period covered if the accounting year does not end on 31.3.2011.
2. Please state the period covered if the school year does not commence on 1.9.2011.

* Please delete whichever is inappropriate.

 Schedule 4
SCHEDULE OF NET INCOME FROM SUNDRY SALES/SERVICES
for the period of 1 April 2010 - 31 March 2011

(Name of Child Care Centre)

Children’s Story &

Uniforms/ Picture Books Transport/ Others
Aprons/Bags and Stationery Food for Staff School Bus (Note 3) Remarks
$ $ $ $ $

Income for Sales/Services (A) (Note 1)

Cost of Sales/Services

Opening Stock (Note 2)

Add: Purchases

Less: Closing Stock (Note 2)

Cost of Sales/Service (B)

Net Income from Sales/Services (A) - (B)

Notes
1. Please quote reference of SWD’s approval in the ‘Remarks’ column.
2. Please state the basis of valuation, such as cost or net realisable value.
3. A description of the nature of the sales/services (including extended hours/occasional child care services) should be given.
.
 Schedule 5

SCHEDULE OF PROVISION FOR DEPRECIATION

for the year ended 31 March 2011

(Name of Child Care Centre)

For Accounting Year 2010/11

Furniture Plant and Others
and Fittings Equipment (Please specify) Remarks
$ $ $

Cost

At Cost b/d

Add: Acquisition for 2010/11 (Note 1)

Less: Disposal for 2010/11

Balance c/f (A)

Provision for Depreciation

Accumulated Depreciation b/d (Note 2)

Charge for 2010/11

Balance c/f (B)

Net Book Value (A) - (B)

For Accounting Year 2011/12

Furniture Plant and Others
and Fittings Equipment (Please specify) Remarks
$ $ $

PLANNED Acquisition (Note 3)

PLANNED Disposal

Notes
1. Please provide supporting documents for the acquisition of fixed assets in 2010/11.
2. Please state the depreciation policies for fixed assets in the ‘Remarks’ column.
3. Please provide quotations for additional capital expenditure to be incurred in 2011/12, if applicable.
 Annex II

Documents to be submitted together with the Fee Application [Annex I]

(1) Income and Expenditure Estimates (Schedule 1), Staff List (Schedule 2), details of Directors’
Fees and Allowances (Schedule 3), Net Income from Sundry Sales/ Services (Schedule 4) and
Provision for Depreciation (Schedule 5).

(2) One copy of the centre’s latest available audited accounts showing the state of affairs and results
of operations of the centre. If the audit of the accounts has not yet been completed at the time
of submission of this application, certified copies of accounts drawn up in respect of profits tax
returns may be accepted.

(3) Supporting documentation for rent, rates, building management fee, air-conditioning charge and
all other material items of expenditure including capital expenditure, e.g. photocopies of tenancy
agreement, rates demand notes and supporting vouchers.
 Annex III

Guidelines on Preparing Income and Expenditure Estimates for

Private/Non-profit-making Stand-alone Child Care Centres
Inclusive Monthly Fee [Part (I) of Schedule 1]

(1) Fee Income

Please show calculation in the ‘Remarks’ column of Income and Expenditure Estimates using the
formula:-
Actual fee income = Actual average enrolment per month ×
Approved monthly fee per child ×
Number of months

Estimated fee income = Estimated average enrolment per month ×

Proposed monthly fee per child ×
Number of months

Where the centre operates more than one type of services, the fee income in Schedule 1 must be
supported by a breakdown of calculations for each type of service using the above formula.

(2) Income/Expenditure from Sundry Sales/Services

Any charging or acceptance of money or fee in addition to the inclusive monthly fee must be
approved, in writing, by the Director of Social Welfare. Moreover, purchases by parents should
be on a strictly voluntary basis. Centres must keep proper books of accounts which must reflect
all sales and purchases of items sold as well as the income and expenditure relating to the
provision of services.

Net income derived from the sale of items (e.g. uniforms, aprons, bags and books) and provision
of services (e.g. provision of food for staff and transport service to children) should be shown in
the Income and Expenditure Estimates at Schedule 1 with supporting details as per Schedule 4.
It should be noted that expenditure in respect of these sales and services should not be included in
the Income and Expenditure Estimates.

Income and expenditure related to other operations, e.g. evening operations, extended
hours/occasional child care services carried out at the centre premises should be kept in separate
books and should not be included in the Income and Expenditure Estimates.

(3) Other Income

Please specify the nature as well as the basis of estimating the income.

(a) Registration Fee

If a place is offered by the centre to a child, the centre may collect the inclusive monthly fee,
in part or, in full, at most three months in advance before the commencement of the first
month of the service. For example, if a child commences attendance on 1 September, the
centre may collect the September fee on 1 June at the earliest. The fee may be forfeited if
the child subsequently fails to take up the place, but this policy should be clearly
communicated to the parents when the fee is collected. Collection of registration fee, or
other charges of similar nature, is not allowed, unless with prior approval of the Director of
Social Welfare, in writing.
 (b) Charges on Centre Activities / Programmes for Children

Expenditure on centre activities / programmes for children should be charged against the
inclusive monthly fee. No separate charge for centre activities / programmes should be
made without the prior approval, in writing, of the Director of Social Welfare.

(c) Others

Income such as interest on bank deposits should be stated separately in the estimates at
Schedule 1.

(4) Other Operating Expenses

(a) Stores and Equipment

Significant items of capital expenditure in respect of stores and equipment should not be
included under this heading but a charge should be made under the provision of
depreciation. Purchases of items for resale to children should be excluded from this
expenditure heading and these should be shown in a supporting statement as per Schedule 4.

(b) Food for Children

No separate monthly meal charges are allowed for child care centres providing meal for
children attending half day session. All expenses of food for children attending half day
session should be charged against the inclusive monthly fee.

(c) Programme Expenses for Children

These normally include items such as teaching materials, art materials, consumable toys and
materials for games, as well as incidental expenses for birthday parties and festivals.

(d) Insurance

Details of the insurance policies together with supporting documents e.g. quotations from
insurance companies or copies of the policies should be provided.

(e) Miscellaneous Expenses

A list of items included under this heading should be provided.

(f) Provision for Depreciation

Details of the computation of the provision and the respective depreciation policies for the
fixed assets should be given in a supporting statement as per Schedule 5. Supporting
documents for the acquisition of fixed assets in 2010/11 and if applicable, quotations for
additional capital expenditure to be incurred in 2011/12 should also be provided.

(g) Rent, Rates & Government Rent, Building Management Fee and Air-conditioning
Charge

Supporting documentation for rent, rates, government rent, building management fee and
air-conditioning charge, e.g. photocopy of tenancy agreement, rates demand note and
supporting vouchers, etc. should be provided. Please note that if part of the rented
premises is used for operations other than the child care centre service, the related costs
should be shown separately and supported by relevant details.

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Monthly Meal Charges [Part (II) of Schedule 1]
(Applicable to centres providing meals for children attending full day classes only)

(1) Income from Monthly Meal Charge

Separate monthly meal charge is applicable for child care centres providing meals for children
attending full day classes. Please show calculation in the ‘Remarks’ column of Income and
Expenditure Estimates using the formula:-

Actual income from meal charge = Actual average number of children ×

attending full day classes

Approved monthly meal fee per child ×

Number of months

Estimated income from meal charge = Estimated average number of children ×

attending full day classes per month

Proposed monthly meal fee per child ×

Number of months

(2) Personal Emoluments of Staff for Preparation of Meals

These include salaries and provident fund of the cook for preparation of meals for children
attending full day classes. Justification should be given in the ‘Remarks’ column if additional
staff are required for preparation of meals.

(3) Meal Expenses for Children

Only meal expenses for children should be included in the assessment of monthly meal charge.

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