2022-08-31-accounts

					Page
Trustees'	annual report
Chartered	accountant's report	to rolvenden	pre-school	on the
unaudited	financial information
Statement	of financial activities
Statement	of financial position
Statement	of cash flows
Notes to the financial statements
The following pages do not form part of			the financial statements
Detailed statement of financial		activities			15
Notes to the detailed statement		of financial	activities		16

		Y	ear ende	d 31August	2G22
					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note
Income and endowments
Charitable activities			4	45,836		45,836	53,656
Investment income			5	3		3	1
Other income			6	338		338	186
Total income				46,177		46,177	53,843
Expenditure
Expenditure on charitable	activities		7,8	41,423		41,423	38,623
Total expenditure				41,423		41,423	38,623
Net income and net movement		in	funds	4,754		4,754	15,220
Reconciliation offunds
Total funds brought forward				35,626	950	36,576	21,355
Total funds carried forward				41,330		41,330	36,576

		31 August	2022
				2022		2021
			Note
Current assets
Debtors						164
Cash at bank and in	hand			42,046		36,663
				42,046		36,827
Creditors: amounts	falling due within	one year	12	717		252
Net current assets					41,329	36,575
Total assets less current liabilities					41,329	36,575
Net assets					41,329	36,575
Funds ofthe charity
Restricted funds						950
Unrestricted funds					41,329	35,626
Total charity funds			14		41,329	36,576

			Year en	ded 31August 20	22
					2022	2021
Cash flows from operating			activities
Net income					4,754	15,220
Adjustments for:
Other interest receivable		and	similar income		(3)	(1)
Accrued income						(558)
Changes in:
Trade and other	debtors				164	(164)
Trade and other	creditors				465	(75)
Cash generated	from operations				5,380	14,422
Interest received					3
Net cash from operating		activities			5,383	14,423
Net increase in	cash and cash equivalents				5,383	14,423
Cash and cash	equivalents		at beginning	ofyear	36,663	22,240
Cash and cash	equivalents		at end ofyear		42,046	36,663

Charitable	activities
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2022
Income from non-investment		property	in furtherance
ofthe charity's objects					16,714		16,714
Payments	from governments	or public	authorities	in
the normal	course of trading				29,122		29,122
					45,836		45,836

								Unrestricted	Restricted	Total Funds
								Funds	Funds	2021
	Income from		non-investment		property	in furtherance
	ofthe charity's objects							10,184		10,184
	Payments	from governments			or public	authorities	in
	the normal	course of trading						41,973	1,499	43,472
								52,157	1,499	53,656
5.	Investment	Income
						Unrestricted		Total Funds	Unrestricted	Total Funds
						Funds		2022	Funds	2021
	Bank interest		receivable				3	3	1	1
6.	Other income
						Unrestricted		Total Funds	Unrestricted	Total Funds
						Funds		2022	Funds	2021
	Grants receivabe			- Covid related			338	338	186	186
7.	Expenditure		on charitable		activities	by fund type
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2022
	Operations	ofthe		school				41,423		41,423
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2021
	Operations	ofthe		school				38,073	549	38,623
8.	Expenditure		on charitable		activities	by activity	type
								Activities
								undertaken	Total funds	Total fund
								directly	2022	2021
										P.
	Operations	ofthe		school				4I,423	41,423	38,623
9.	Staff costs

11.	No remuneratio Debtors	n was	received by any of the trustees.
				2022	2021
	Prepayments	and accrued income			164
12.	Creditors: amounts		falling due within one year
				2022	2021
	Trade creditors			427
	Accruals and	deferred	income	240	240
	Social security	and other taxes		50	12
				717	252

Unrestricted	funds
			At					At
		1	September				31	August 20
			2021	Income	Expenditure	Transfers		22
Unrestricted	funds		35,626	46,177	(41,423)	949		41,329
			At					At
		1	September				31	August 20
			2020	Income	Expenditure	Transfers		21
Unrestricted	funds		21,355	52,344	(38,073)			35,626

	Restricted	funds
					At				At
				1 September					31 August 20
					2021	Income	Expenditure	Transfers	22
	Restricted	Funds			950			(950)
					At				At
				1 September					31 August 20
					2020	Income	Expenditure	Transfers	21
	Restricted	Funds				1,499	(549)		950
15.	Analysis of net assets between				funds
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2022
	Current assets						42,046		42,046
	Creditors less than		1	year			(717)		(717)
	Net assets						41,329		41,329
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2021
	Current assets						35,877	950	36,827
	Creditors less than		1	year			(252)		(252)
	Net assets						35,625	950	36,575
16.	Analysis ofchanges			In net debt
									At
							At 1 Sep 2021	Cash flows	31 Aug 2022
	Cash at bank and		in	hand			36,663	5,383	42,046

		Yea	r ended	31	August 2022
						2022	2021
Income and endowments
Charitable activities
Income from non-investment		property	in furtherance		ofthe charity's
objects						16,714	10,184
Payments from governments		or public	authorities	in	the normal course of
trading						29,122	43,472
						45,836	53,656
Investment income
Bank interest receivable
Other income
Grants receivabe - Covid related						338	186
Total income						46,177	53,843
Expenditure
Expenditure on charitable		activities
Wages and salaries						33,198	31,292
Pension costs						210	55
Rent						2,995	2,418
Repairs and maintenance						1,505	2,247
Insurance						614	639
Other motor/travel costs						100	85
Legal and professional	fees					981	964
Other office costs						1,820	923
						41,423	38,623
Total expenditure						41,423	38,623
Net Income						4,754	15,220

				2022	2021
Expenditure		on charitable	activities
Operations		ofthe school
Activities undertaken directly Staff wages Staff pension contributions Rent				33,198 210 2,995	31,292 55 2,418
Repairs, replacements and Insurance			maintenance	1,505 614	2,247 639
Offsted and		Data Protection fees		100	85
Accountancy Office/Staff	fees administration		costs	981 1,820	964 923
				41,423	38,623
Expenditure		on charitable	activities	41,423	38,623