2023-08-31-accounts

Trustees' Annual Report
Independent Examiner's	Report on the Accounts
Statement ofFinancial Activities
Balance sheet
Notes forming part ofthe	financial statements

Charity name		Under Fives Roundabout	Under Fives Roundabout
Registered charity number		1027240
Address		Warwick Road
		Cambridge
		CB43HN
Banker		CAF Bank Ltd
		25 Kings Hill Avenue
		Kings Hill
		IVest Mailing
		Kent
		ME194JQ
Independent	examiner	Jayson Lawson FCA
		Ensors Accountants	LLP
		Victory House,
		Vision Park,
		Chivers Way,
		Histon,
		Cambridge
		CB249ZR

				Year ended	Year ended	Year ended	Year ended
				31Aug 2023	31Aug 2023	31Aug 2023	31Aug 2022
				Unrestricted	Restricted	Total Funds	Total funds
				Funds	Funds	f
			Nnfe
Income
Donations				766		766	3,601
Charitable	Activities			9,969		9,969	4,128
Investment	Income			426		426	418
Other Income				32,554	164,383	196,937	205,225
Total income				43,715	'164,383	208,098	213,372
Expenditure
Fundraising	costs		6	(1,298)		(1,298)	(1,765)
Charitable	activities		7	(24,318)	(162,010)	(186,328)	(182,042)
Other costs			8	(356)	(2,373)	(2,729)	(2,121)
Total Expenditure				(25,972)	(164,383)	(190,355)	(185,928)
Net movement		in funds		17,743		17,743	27,444
Total funds	brought forward			139,985	101,035	241,020	213,576
Total funds	carried	forward		157,728	101,035	258,763	241,020

			At 31Aug	At 31Aug	At 31Aug	At31 Aug	At 31Aug
				2023	2023	2022	2022
							6
		Note
Fixed assets
Tangible fixed assets		10			64,786		77,395
Current assets
Debtors				1,260		1,318
Cash at bank			204,849			172,009
			206,109			173,327
Creditors:	amounts
falling due
within one year		12	(12,133)			(9,702)
Net current assets					193,976		163,625
Total assets	less				258,762		241,020
current liabilities
Funds ofthe charity
Unrestricted	funds	14			157,728		139,985
Restricted funds		14			101,035		101,035
Total funds					258,763		241,020
Approved by	the management		committee	on . ... . ..~..t.j....y...........-. ......and			signed on its

3.Donations
		Year ended	Year ended 31	Year ended 31	Year ended 31
		31Aug 2023	Aug 2023	Aug 2023		Aug 2022
		Unrestricted	Restricted	Total		Total
		Funds	Funds	Funds		Funds
			f
Donations		766		766		3,601
4.Charitable	Activities
		Year ended	Year ended	Year ended 31		Year ended
		31Aug 2023	31Aug 2023	Aug 2023		31Aug 2022
		Unrestricted	Restricted	Total		Total
		Funds	Fundsf	Fundsf		Fundsf
Income from
fundraising	events
Summer Fete		1,131		1,131		1,509
Winter Fair
Income from	sales
Commission	on	110		110		216
photographs
T-shirts, sweatshirts,		829		829		600
bags and tea	towels
Cake sales		181		181		240
Raffle		471		471		602
Recipes						48
Other		7,247		7,247		913
		9,969		9,969		4,128

						Year	Year	ended	Year	Year	ended	Year	Year	ended	ended	Year	ended	ended
						31Aug 2023			31	Aug 2023		31Aug 2023				31Aug 2022
						Unrestricted			Restricted						Total			Total
								Funds			Funds			Funds			Funds
															E			E'
Grants
Contribution to				Salary														1,650
Furlough		Grant
																		1,650
Fees
Early Years Funding											164,383			164,383		152,366
I'ees from		parents			and			32,554						32,554			46,463
careers
Toddler	group																	4,746
Insurance		income
Insurance		income
Total incoming				resources
from
charitable		activities						32,554			164,383			196,937		205,225
6.Fundraising			costs
						Year ended			Year ended			Year ended				Year ended
						31	Aug 2023		31Aug 2023			31	Aug		2023	31Aug		2023
						Unrestricted			Restricted					Total		Total Funds
							Funds			Funds			Fundsf
T-shirts,	bags		etc					671							671			649
Christmas		Books
Fair								545							545			335
Gifts																		18
Annual	fees
Raffle																		407
Cookbooks								82							82			216
Other																		140
								1,298						1,298			1,765

					Year ended	Year ended	Year ended	Year ended	Year ended	Year ended	Year ended	Year ended
					31	Aug	2023	31	Aug 2023	31	Aug 2023	31Aug 2022
					Unrestricted			Restricted			Total	Total
						Funds			Funds		Fundsf	Funds
Staff costs (note 9)						19,595			130,548		150,143	146,236
Rent
Rates							267		1,779		2,046	1,021
Utilities							244		1,625		1,869	2,020
Repairs							344		2,293		2,637	3,195
Cleaning							100		667		767	3,273
Printing,	stationery			and			9		60		69	131
postage
Telephone	and internet						95		633		728	446
Membership		and					109		726		835	966
subscriptions
Insurance							349		2,323		2,672	1,603
Equipment							188		1,253		1,441	1,990
Supplies							310		2,066		2,376	2,936
Training
Activities	and		trips				396		2,636		3,032	1,740
Other							349		2,322		2,671	1,629
Staff welfare							87		583		670	427
Depreciation		(note		10)			1,842		12,272		14,114	14,318
Advertising		and										111
marketing
Professional		fees					18		117		135
Legal fees							16		107		123
Other interest			payable
						24,318			162,010		186,328	182,042

	Year ended	Year ended	Year ended	Year ended	Year ended
	31	Aug 2023	31Aug 2023	31Aug 2023	31Aug 2022
	Unrestricted		Restricted	Total	Total
		Fundsf	Fundsf	Funds	Fundsf
Accountancy
(including
Independent		196	1,304	1,500	870
Examination)
Other Professional		160	1,069	1,229	1,251
Services
		356	2,373	2,729	2,121

9.Staff costs and numbers
	Year ended		Year ended
	31	Aug 2022	31Aug 2022
		Total	Total
		Funds	Fundsf
Salaries and wages		142,027	140,260
Social security costs		4,107	2,202
Pension		4,009	3,774
contributions
		150,143	146,236

0.Tangible fixed assets
	Leasehold land	Fixtures, fittings &	Total
	&Buildings	equipment
Cost
At start of year	244,643	60,413	305,056
Additions		1,505	1,505
Disposals
At end ofyear	244,643	61,918	306,561
Depreciation
At start ofyear	171,319	56,342	227,661
Charge	12,232	1,882	14,114
Disposals
At end ofyear	183,551	58,224	241,775
Net book value
At end ofyear	61,092	3,694	64,786
At start ofyear	73,324	4,071	77,395

1.Debtors
	31Aug 2023	31Aug 2022
	Total	Total
	Funds	Funds
Other debtors
Prepayments	1,260	1,318
	1,260	1,318

	31Aug 2023	31Aug 2022
	Total	Total
	Funds	Funds
Other creditors	2,115	1,819
Accrual s	1,500	870
Deferred income	8,518	7,013
	12,133	9,702

	Year ended	Year ended	Year ended	Year ended
	31Aug 2023	31Aug 2023	31Aug 2023	31 Aug 2022
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	f			6
Fixed assets		64,786	64,786	77,395
Current assets	169,861	36,249	206,110	173,327
Current liabilities	(12,133)		(12,133)	(9,702)
Net assets	157,728	101,035	258,763	241,020