2020-08-31-accounts - Little Firs Day Nursery

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	Page
Report ofthe Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements	7 to 12
Detailed Statement of Financial Activities	13 to 14

				31.8.20	31.8.19
				Unrestricted	Total
				fund	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2	535,565	512,434
Other trading activities Investment income				600 1,566	1,306 980
Total				537,731	514,720
EXPENDITURE ON
Raising funds				537,415	516,465
NET INCOME/(EXPENDITURE)				316	(1,745)
RECONCILIATION	OF FUNDS
Total funds brought	forward			325,800	327,545
TOTAL FUNDS CARRIED FORWARD				326,116	325,800

Little Firs Da Nurser
Cash Flow Statement
for the Year Ended 31 Au ust 2020
				31.8.20	31,8.19
			Notes
Cash flows from operating	activities
Cash generated from operations			1	137,082	19,335
Net cash provided by operating		activities		137,082	19,335
Cash flows from investing	activities
Interest received				1,566	980
Net cash provided by investing		activities		1,566	980
Change in cash and cash
equivalents in the reporting
period Cash and cash equivalents	at	the		138,648	20,315
beginning ofthe reporting	period		2	186,326	166,011
Cash and cash equivalents	at	the
end ofthe reporting period			2	324,974	186,326

to the Cash Flow Statement Year Ended 31 Au ust 2020	to the Cash Flow Statement Year Ended 31 Au ust 2020	to the Cash Flow Statement Year Ended 31 Au ust 2020
RECONCILIATION OF NET INCOINE/(EXPENDITURE)			TO NET CASH FLOW		FROIN
OPERATING ACTIVITIES				31.8.20	31.8.19
Net incomel(expenditure) for the reporting the Statement of Financial Activities)	period (as per			316	(1,745)
Adjustments for: Interest received Decrease in debtors				(1,566) 139,474	(980) 22,083
Decrease in creditors				(1,142)	(23)
Net cash provided by operations				137,082	19,335
ANALYSIS OF CASH AND CASH EQUIVALENTS				31.8.20	31.8.19
					P
Cash in hand Notice deposits (less than 3months) Overdraffs included in bank loans and overdrafts within one year		falling	due	174 325,519 (719)	351 187,707 (1,732)
Total cash and cash equivalents				324,974	186,326

ANALYSIS OF C	HANGES IN NET FUN	DS
		At 1.9.19	Cash flow	At 31.8.20
				F
Net cash Cash at bank and Bank overdraft	in hand	188,058 (1,732)	137,635 1,013	325,693 (719)
		186,326	138,648	324,974
Total		186,326	138,648	324,974

Little Firs Da Nurse	Little Firs Da Nurse	Little Firs Da Nurse
Notes to the Financial Statements -continued
for the Year Ended 31 Au		ust 2020
2.	DONATIONS AND	LEGACIES			31.8.20	31.8.19
					E
	Grants Admissions				12,349 523,216	512,434
					535,565	512,434
	Grants received, included in the above,		are as follows:
					31.8.20 F	31.8.19 f
	Other grants				12,349
3.	OTHER TRADING	ACTIVITIES			31.8.20	31.8.19
					E	E
	Fundraising events				600	1,306
4.	INVESTMENT INCOME				31.8.20	31.8.19
	Deposit account interest				1,566	980
5.	RAISING FUNDS
	Raising donations	and legacies			31.8.20	31.8.19
	Support costs				537,415	516,465
6.	SUPPORT COSTS
					Governance
			Management	Finance	costs	Totals
						P
	Raising donations	and legacies	535,789	626	1,000	537,415

8.	STAFF COSTS
					31,8.20	31.8.19
					F
	Wages and salaries				457,901	438,975
					457,901	438,975
	The average monthly	number of	employees		during the year was as follows:
					31.8.20	31.8.19
	Admin				28	28
	No employees received emoluments			in excess ofF60,000.
9.	COMPARATIVES FOR THE STATEMENT				OF FINANCIAL ACTIVITIES
						Unrestricted
						fund
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies					512,434
	Other trading activities					1,306
	Investment income					980
	Total					514,720
	EXPENDITURE ON
	Raising funds					516,465
	NET INCOME/(EXPENDITURE)					(1,745)
	RECONCILIATION OF FUNDS
	Total funds brought	forward				327,545

Notes	to the Financial Statements	to the Financial Statements	-continued
for the	Year Ended 31 Au	ust 2020
9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued
					Unrestricted
					fund
	TOTAL FUNDS CARRIED
	FORWARD				325,800
10.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR			31.8.20	31.8.19
				E
	Other debtors				139,474
11.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				31.8.20	31,8.19
	Bank loans and overdrafts		(see note 12)	719	1,732
	Taxation and social Other creditors	security		(3,928) 2,786
				(423)	1,732
12.	LOANS
	An analysis ofthe maturity		ofloans is given below:
				3'l.8.20	31.8.19
				F
	Amounts falling due Bank overdrafts	within	one year on demand:	719	1,732
13.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.9.19	in funds	31.8.20
			E
	Unrestricted funds
	General fund		325,800	316	326,116
	TOTAL FUNDS		325,800	316	326,116

Comparative	net movement in funds,	included in the above are as	follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		E
Unrestricted	funds
General fund		514,720	(516,465)	(1,745)
TOTAL FUNDS		514,720	(516,465)	(1,745)

Detailed Statement of Financial Activities	Detailed Statement of Financial Activities
for the Year Ended 31Au	ust 2020
		31.8.20	31.8.19
INCOME AND ENDOWMENTS
Donations and legacies
Grants Admissions		12,349 523,216	512,434
		535,565	512,434
Other trading activities
Fundraising events		600	1,306
Investment income
Deposit account interest		1,566	980
Total incoming resources		537,731	514,720
EXPENDITURE
Support costs
Management
Wages Hire ofplant and machinery Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Sundries Cleaning Repairs . Consumables Expensed equipment Subscriptions Other Staffcosts Travel		457,901 633 2,631 1,641 6,934 1,625 74 318 1,367 4,345 4,957 14,177 29,558 1,180 4,367 4,113 (32)	438,975 410 1,734 1,593 4,371 1,228 17 233 1,024 3,805 7,668 18,692 26,948 1,080 2,996 2,572 427
		535,789	513,773
Finance
Bank charges		626	717
Governance costs
Accountancy and legai fees		1,000	1,975

Little Firs Da Nurse
Detailed Statement of Financial Activities
for the Year Ended 31 Au	ust 2020
Total resources expended
Net income/(expenditure)