## **Acorns Nursery School**
**Charity No. 1028177**
## **Trustees' Report and Unaudited Accounts**
**31 August 2022**
**Acorns Nursery School Contents**
||Pages|
|---|---|
|Trustees' Annual Report|1|
|Independent Examiner's Report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Statement of Cash flows|5|
|Notes to the Accounts|6|
|Detailed Statement of Financial Activities|7 to 9|
Page 1
**Acorns Nursery School Trustees Annual Report**
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1028177**
## **Principal Office**
The Village Hall Shackleford GU8 6AE Address Line 5
## **Trustees**
The following trustees served during the year:
H Ward
C Goodwin
G Attrill
## **Accountants**
MHM Accounting Solutions 13 Mapledrakes Close Ewhurst GU6 7QR
Page 2
## ACORNS NURSERY SCHOOL, SHACKLEFORD
## ANNUAL GENERAL MEETING
## **CHAIRPERSON’S REPORT**
This is a review of the year September 2021 to August 2022.
## **The Nursery**
Acorns continues to be an extremely popular choice in the local area, with the nursery being at full capacity come the end of the summer term. Popularity is mainly driven by word of mouth and siblings of previous attendees. Acorns children benefit from an experienced, enthusiastic staff team, most of whom have been with us for many years. Acorns’ ethos is that children learn best through play when happy and nurtured, gaining social skills and independence to make them confident learners who leave ready for their ongoing education. Strong links to local schools ensure Acorns prepares the children in the best way possible for their next step.
## **Staff update**
Beatty Currier continues to lead the fantastic team. Karen Pybis who joined in March 2021 left at the end of July 2022 to move to the newly established nursery at St James' Primary School in Elstead, as her children are at the school and she lived close by. New staff members will be recruited for 22/23 to replace Karen but also to cover increased demand. Marion and Amy continued to support throughout the year.
## **The committee**
Acorns is a non-profit making registered charity, and needs a committee of current parents to fulfil its constitution. One of the committee’s key roles is to fundraise additional monies to supplement the formal income of Acorns, alongside overseeing the business management and good governance of the nursery.
In summary - the fixed basic, everyday costs and expenses (e.g. the rent on the hall, business rates, insurance, staff salaries, materials and perishables) are covered as income from FEE and FEET funding and parents as part of the voluntary contributions. Usually there is sufficient income to meet this expenditure, however in January 2022 Surrey CC funding didn’t match the nursery’s term dates and a shortfall needed to be filled (without issue). Investment into the nursery to cover new toys and books, garden development or building maintenance/refurbishment etc is funded by events organised by the committee and parents, and donations from local community groups.
The volunteer committee this year has been: -
Chair: Caty Goodwin Treasurer: Hattie Ward Secretary: Gemma Attrill
Open Committee Members: Helen Butcher, Samira Stevenson
## **Covid-19**
Although the main challenges presented by the Covid-19 pandemic had passed by the start of term in September 2021, we still faced on-going challenges and had to maintain some measures to limit transmission. Christmas was particularly challenging, with continuously evolving national restrictions and one of the staff testing positive. Fortunately the nursery continued as usual, thanks in no small part to the staff’s epic efforts and we are all very grateful to them for their efforts through this period. Activities that would have previously been held inside (coffee mornings in particular) were moved into the garden and became highly weather dependent. After much discussion and debate, the Christmas Show did go ahead in the church and was a lovely occasion, albeit with social distancing in place.
## **Ofsted**
An Ofsted inspection was held in October 2021, the first at Acorns since 2015. The Inspector spent the day in the nursery observing the children and staff, as well as talking to parents at drop-off. Acorns achieved an impressive “Good” overall rating, with some fantastic feedback from the assessor and some observations for the staff to help drive continuous improvement.
**Open Evening**
The staff held an Open Evening in November to show parents what goes on behind closed doors! It was a fantastic opportunity to see the amazing resources available, to ask questions and to understand a bit more why the children enjoy going so much. Later in the year, a Parents Evening was held where a meeting between each child’s parents and their key worker was arranged to discuss progress and any issues either party wanted to raise.
## **School Preparation**
Beatty and Ali spoke to the parents at a school readiness evening about how best to practically and emotionally support their child in the school transition process. Everyone found it highly beneficial and we are still hearing positive feedback from leavers.
## **Fundraising**
Following a tough year with reduced ability to raise money for the nursery and a depletion in reserve funds, the year started slowly but picked up by the summer with a huge total of £5657.75 raised. This was achieved due to fundraising activities throughout the year by parents and staff, as well as the nursery receiving generous donations from Puttenham Bonfire (£500) and Shackleford Fete (£2000), where the staff ran a spectacular cake stall and children's activity table, as well as a "Tuck Shop" manned by the Acorns children and parents. Also to note, they all performed the Funky Monkey and Shopping Song in the main arena to kick off the fete which was very much enjoyed by all spectators!
The staff organised a monthly Tuck Shop too, which was run by the children and was a huge hit. Each month a different “treat” was on offer - from snacks and sweets, to books, to hair clips and toy cars. It was a lovely way for the older children to run the shop - and an occasion for all the children to experience shopping on a small scale. It has taken a lot of effort from the staff and provided some challenges but has been an enjoyable experience for the children. All funds raised have been saved and will be spent on a special experience for the children, which is yet to be arranged.
Unfortunately a couple of events that were planned didn’t go ahead due to lack of participation (Wreath Making Dec 2021 and ‘Wine and West End’ May 2022). This may have been due to reticence following the easing of Covid restrictions, or under-promotion/late notice. We will learn from this and hopefully see more interest in similar activities next year.
|**Autumn Term**|Coffee morning|
|---|---|
||Cake sale|
||Christmas hamper raffle|
||Christmas bundles|
|**Spring Term**|Winter Warmer coffee morning and cake sale|
||Dads’ Stay and Play|
||Coffee morning and cake sale|
||Easter Family Fun Day|
|**Summer Term**|Shackleford fete|
||Sale of Children's “End of Year” photographs|
||Jubilee Hamper raffle|
||Leavers Art Gallery evening|
The money raised was used in many ways to make improvements to the nursery and the children’s experience including;
- Nursery office re-fit
- New nursery phone and iPad
- New chairs and tables
- Updated and new garden equipment (new trim trail and climbing frame, safety update to pirate ship)
- - New learning equipment and toys, both inside and outdoors
As well as raising money for the nursery itself, Acorns participates in national charitable activities and raised money this year for Children in Need, MacMillan, the Children’s Trust and Save the Children.
**Summary**
As my first year as Chair (and also as an Acorns parent), I have been blown away by the nursery staff. Following a tough time through the pandemic, Covid still loomed over us for much of the year, yet they continued with resilience to provide the children with a safe, reliable and as “normal” an environment as possible. Each staff member knows every child and it is no wonder that demand for spaces at Acorns continues to increase. I would like to take this opportunity to say a big thank you to all the staff on behalf of all the parents.
Acorns offers a very special start to our children’s education and alongside our staff, we as parents must share the responsibility to ensure this can continue. On that note, it must also be said that the parents and carers are an important part of the nursery community and everyone’s support is fantastic - and very much appreciated by the committee and the staff. I hope that we can all continue to work together to provide the most enjoyable, educational and nurturing place for our children.
## **Committee 2022-2023**
The Committee for 2022 -2023 needs to be appointed. Members have been proposed and seconded as below:
## **New committee nominees and roles**
Chair: **Caty Goodwin** (staying in existing role) Propose : Gemma Attrill 2[nd] : Tamsyn Houlden-Stanley Treasurer: **Tamsyn Houlden-Stanley** Propose : Caty Goodwin 2[nd] : Gemma Attrill Secretary: **Gemma Attrill** (staying in existing role) Propose: Caty Goodwin 2[nd] : Tamsyn Houlden-Stanley Open Committee Members: **Jenny Orpin, Helen Butcher** Propose: Caty Goodwin 2[nd] : Gemma Attrill
## _**AGM, Acorns Committee, Acorns Nursery School, Shackleford Monday 20[st] February 2023**_
**In Attendance :** Caty Goodwin Gemma Attrill Tamsyn Houlden-Stanley Karen Bennett Beatty Currier
**Acorns Nursery School Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Acorns Nursery School**
I report to the trustees on my examination of the financial statements of Acorns Nursery School for the year ended 31 August 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
M H Matthews FCCA Association of Chartered Certified Accountants MHM Accounting Solutions 13 Mapledrakes Close Ewhurst
GU6 7QR 31 August 2022
Page 4
**Acorns Nursery School Statement of Financial Activities for the year ended 31 August 2022**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
**Total**
**Expenditure on:**
Other
7
**Total**
Net gains on investments
**Net income**
8
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|
|||**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|
||||||
|||2,247|2,247|2,414|
|||3,411|3,411|2,980|
|||85,309|85,309|121,000|
|||66,245|66,245|24,746|
|||157,212|157,212|151,140|
||||||
|||145,207|145,207|139,681|
|||145,207|145,207|139,681|
|||-|-|-|
|||12,005|12,005|11,459|
|||-|-|-|
|||12,005|12,005|11,459|
||||||
|||12,005|12,005|11,459|
||||||
|||46,809|46,809|35,350|
|||58,814|58,814|46,809|
||||||
||||||
||||||
Page 5
**Acorns Nursery School Balance Sheet**
**at 31 August 2022**
|**Charity No. 1028177**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
**Creditors:**Amount falling due within one year
12
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
13
**Unrestricted funds**
13
General funds
**Reserves**
13
**Total funds**
Approved by the trustees on 31 August 2022|**2022**
**£**
14,146
14,146
838
62,568
63,406
(18,738)
44,668
58,814
58,814
58,814
58,814
58,814
58,814|**2021**
**£**
5,172|
|---|---|---|
|||5,172
402
53,428|
|||53,830
(12,193)|
|||41,637
46,809|
|||46,809|
|||46,809|
|||46,809|
|||46,809|
|||46,809|
||||
And signed on their behalf by:
## C.Goodwin
Trustee 31 August 2022
Page 6
**Acorns Nursery School Notes to the Accounts**
## **for the year ended 31 August 2022**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
**Acorns Nursery School Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 8
**Acorns Nursery School Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
**Acorns Nursery School Notes to the Accounts**
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Other
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
Donations
4
**Income from charitable activities**
Fund raising|**Unrestricted**
**£**
2,247
2,247
**Unrestricted**
**£**
3,411
3,411|**Unrestricted**
**funds**
**2021**
**£**
2,414
2,980
121,000
24,746
151,140
139,681
139,681
11,459
11,459
11,459
35,350
46,809
**Total**
**2022**
**£**
2,247
2,247
**Total**
**2022**
**£**
3,411
3,411|**Total funds**
**2021**
**£**
2,414
2,980
121,000
24,746|
||||151,140
139,681|
||||139,681|
||||11,459|
||||11,459|
||||11,459
35,350|
||||46,809|
||||**Total**
**2021**
**£**
2,414|
||||2,414|
||||**Total**
**2021**
**£**
2,980|
||||2,980|
Page 10
**Acorns Nursery School Notes to the Accounts**
|5
**Income from other trading activities**
Fees
Registrations
Discounts
Sweatshirts
6
**Other income**
Grants
Covid Grants
7
**Other expenditure**
Educational Products
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
8
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
9
**Staff costs**
Salaries and wages
Social security costs
Pension costs|**Unrestricted**
**£**
86,235
1,445
(3,129)
758
85,309
**Unrestricted**
**£**
66,245
-
66,245|**Total**
**2022**
**£**
86,235
1,445
(3,129)
758
85,309
**Total**
**2022**
**£**
66,245
-
66,245|**Total**
**2021**
**£**
121,986
500
(2,361)
875|
|---|---|---|---|
||||121,000|
||||**Total**
**2021**
**£**
20,147
4,599|
||||24,746|
|||||
||**Unrestricted**
**£**
7,450
1,450
104,337
17,605
931
6,798
6,636
145,207
**2022**
**£**
931
**2022**
99,209
414
2,468
102,091|**Total**
**2022**
**£**
7,450
1,450
104,337
17,605
931
6,798
6,636
145,207|**Total**
**2021**
**£**
6,773
388
107,609
12,724
1,135
5,151
5,901|
||||139,681|
||||**2021**
**£**
1,135
**2021**
104,378
1,076
1,637|
||||107,091|
No employee received emoluments in excess of £60,000.
Page 11
**Acorns Nursery School Notes to the Accounts**
## 10 **Tangible fixed assets**
|**Cost or revaluation**
At 1 September 2021
Additions
At 31 August 2022
**Depreciation and**
**impairment**
At 1 September 2021
Depreciation charge for the
year
At 31 August 2022
**Net book values**
At 31 August 2022
At 31 August 2021
11 **Debtors**
Trade debtors
12 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income
13 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**||**2022**
**£**
838
838
**2022**
**£**
9,904
618
506|**£**
33,566
9,904
43,470
28,393
931
29,324
14,146
5,173|**£**
33,566
9,904|
|---|---|---|---|---|
|||||43,470|
|||||28,393
931|
|||||29,324|
|||||14,146|
|||||5,173|
|||||**2021**
**£**
402|
|||||402|
|||||**2021**
**£**
-
711
-|
|||6,360||10,132|
|||1,350||1,350|
||**At 1**
**September**
**2021**
46,809
46,809|18,738
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
157,212
157,212|**Resources**
**expended**
**£**
(145,207)
(145,207)|12,193|
|||||**At 31**
**August**
**2022**
**£**
58,814|
|||||58,814|
Page 12
**Acorns Nursery School Notes to the Accounts**
## 14 **Analysis of net assets between funds**
|14 **Analysis of net assets between funds**||||
|---|---|---|---|
|Fixed assets
Net current assets
15 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
14,146
50,470
64,616
**At 1**
**September**
**2021**
**£**|**Restricted**
**funds**
**£**
-
(5,802)
(5,802)
**Cash flows**
**£**|**Total**
**£**
14,146
44,668|
||||58,814|
||||**At 31**
**August**
**2022**
**£**|
||53,428|9,140|62,568|
||53,428
53,428|9,140
9,140|62,568|
||||62,568|
|||||
|16 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2022**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the charity
amounted to:|are as follows:
**2022**
**Other**
**£**
**2022**
**£**
2,468|**2021**
**Land and**
**buildings**
**£**|**2021**
**Other**
**£**
**2021**
**£**
1,637|
Page 13
**Acorns Nursery School Statement of Cash flows for the year ended 31 August 2022**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
Increase in trade and other payables
**Net cash used in operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2022**
**£**
12,005
931
(66,245)
(436)
6,545
(47,200)
(9,904)
66,245
56,341
-
9,141
53,428
62,569|**2021**
**£**
11,459
1,135
(24,746)
(402)
9,078|
|---|---|---|
|||(3,476)
-
24,746|
|||24,746|
||||
|||-|
||||
|||21,270|
|||32,161|
|||53,431|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|62,568|53,428|
||||
||62,568|53,428|
Page 14
**Acorns Nursery School Detailed Statement of Financial Activities**
## **for the year ended 31 August 2022**
|**Income and endowments from:**
Donations and legacies
Donations
Charitable activities
Fund raising
Other trading activities
Fees
Registrations
Discounts
Sweatshirts
Other
Grants
Covid Grants
**Total income and endowments**
**Expenditure on:**
Other expenditure
Educational Products
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Staff welfare
Premises costs
Rent
Premises cleaning
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of|**Unrestricted**
**funds**
**2022**
**£**
2,247
2,247
3,411
3,411
86,235
1,445
(3,129)
758
85,309
66,245
-
66,245
157,212
7,450
1,450
8,900
99,209
414
2,468
1,910
336
104,337
14,364
2,406
835
17,605
931|**Total funds**
**2022**
**£**
2,247
2,247
3,411
3,411
86,235
1,445
(3,129)
758
85,309
66,245
-
66,245
157,212
7,450
1,450
8,900
99,209
414
2,468
1,910
336
104,337
14,364
2,406
835
17,605
931|**Total funds**
**2021**
**£**
2,414|
|---|---|---|---|
||||2,414|
||||2,980|
||||2,980|
||||121,986
500
(2,361)
875|
||||121,000|
||||20,147
4,599|
||||24,746|
||||151,140
6,773
388|
||||7,161|
||||104,378
1,076
1,637
155
363|
||||107,609|
||||10,547
1,528
649|
||||12,724|
||||1,135|
Page 15
## **Acorns Nursery School Detailed Statement of Financial Activities**
|Bank charges
General insurances
Postage and couriers
Software, IT support and related
costs
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net losses on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|(6)
917
1,845
1,057
621
62
2,302
7,729
360
3,808
2,468
6,636
145,207
145,207
-
12,005
12,005
-
12,005
46,809
58,814|(6)
917
1,845
1,057
621
62
2,302
7,729
360
3,808
2,468
6,636
145,207
145,207
-
12,005
12,005
-
12,005
46,809
58,814|-
900
760
578
526
620
1,767|
|---|---|---|---|
||||6,286|
||||360
5,541
-|
||||5,901|
|||||
||||139,681|
||||139,681
-|
||||11,459|
||||11,459
-|
||||11,459|
||||35,350|
||||46,809|
Page 16