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|||Pages||
|---|---|---|---|
|Trustees'
Annual
Report||1-7||
|Independent
Examiner's|Report|||
|Statement of Financial Activities||||
|Balance Sheet||10||
|Notes to the Accounts||11to 18||
|Statement ofCash flows|||19|
|Detailed Statement ofFinancial Activities||20|to 21|
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|Autumn|Term|Coffee momin|
|---|---|---|
|||Cake sale|
|||Christmas
hamper
raffle|
|||Christmas
bundles|
|||Wreath
Making|
|Spring Term||Coffee morning
and cake sale|
|||Dads' Stay and Play|
|||Easter Family Fun Day|
|Summer|Term|Shackleford fete|
|||Sale of Children's
"End ofYear" photographs|
|||Coronation
Bake sale|
|||Leavers Art Gallery evening|
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|Statement o
for the year|f Financial Activiti
ended 31August|es
2023||||
|---|---|---|---|---|---|
||||Unrestricted|||
||||funds|Total funds|Total funds|
||||2023|2023|2022|
|||Notes|E|E|E|
|Income and|endowments|||||
|from:||||||
|Donations|and legacies||3,008|3,008|2,247|
|Charitable|activities||3,329|3,329|3,411|
|Other trading activities|||94,948|94,948|85,309|
|Other|||66,465|66,465|66,245|
|Total|||167,750|167,750|157,212|
|Expenditure|on:|||||
|Raising funds|||412|412||
|Other|||151,464|151,464|145,207|
|Total|||151,876|151,876|145,207|
|Net losses on investments|||(1)|(1)||
|Net income|||15,873|15,873|12,005|
|Transfers between
funds||||||
|Net income
gains/(losses)|before other||15,873|15,873|12,005|
|Other gains|and losses|||||
|Net movement
in funds|||15,873|15,873|12,005|
|Reconciliation offunds:||||||
|Total funds brought forward|||58,814|58,814|46,809|
|Total funds carried forward|||74,687|74,687|58,814|
|Acorns Nursery Schoo
Balance Sheet
at 31August 2023|Acorns Nursery Schoo
Balance Sheet
at 31August 2023|l||||
|---|---|---|---|---|---|
|Charity No. 1028177||||2023|2022|
|||||E|F.|
|Fixed assets||||||
|Tangible assets|||11|29,501|14,146|
|||||29,501|14,146|
|Current assets||||||
|Debtors||||768|838|
|Cash at bank and||in hand||76,311|62,568|
|||||77,079|63,406|
|Creditors: Amount|falling due within one year||13|(31,893)|(18,738)|
|Net current assets||||45,186|44,668|
|Total assets less current liabilities||||74,687|58,814|
|Net assets exduding||pension asset or liability||74,687|58,814|
|Total net assets||||74,687|58,814|
|The funds ofthe charity||||||
|Restricted funds|||14|||
|Unrestricted
funds|||14|||
|Genera
I funds||||74,688|58,814|
|||||74,688|58,814|
|Reserves|||14|||
|Revaluation
reserve||||||
|Total funds||||74,687|58,814|
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|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 ofthe 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|ofgrants 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
ofthe Charity,
including
any audit/independent||examination
fees,||
|||costs linked tothe strategic management
ofthe Charity, together with a share of||||
|||other administration
costs.||||
|Other expenditure||These are support costs not allocated to a particular
activity.||||
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|||||||Unrestricted||
|---|---|---|---|---|---|---|---|
|||||||funds|Total funds|
|||||||2022|2022|
|||||||f|' f|
|Income and endowments|||from:|||||
||Donations|and legacies||||2,247|2,247|
||Charitable|activities||||3,411|3,411|
||Other trading activities|||||85,309|85,309|
||Other|||||66,245|66,245|
|Total||||||157,212|157,212|
|Expenditure||on:||||||
||Other|||||145,207|145,207|
|Total||||||145,207|145,207|
|Net|income|||||12,005|12,005|
|Net|income before other|||||||
|gains/(losses)||||||12,005|12,005|
|Other gains and losses:||||||||
|Net|movement
in funds|||||12,005|12,005|
|Reconciliation||offunds:||||||
|Total funds brought forward||||||46,809|46,809|
|Total funds carried forward||||||58,814|58,814|
|3|income from donations|||and legacies||||
||||||Unrestricted|Total|Total|
|||||||2023|2022|
||Donations||||3,008|3,008|2,247|
||||||3,008|3,008|2,247|
|4|Income from charitable|||activities||||
||||||Unrestricted|Total|Total|
|||||||2023|2022|
||Fund raising||||3,329|3,329|3,411|
||||||3,329|3,329|3,411|
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|||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|
||||||2023|2022|
||Fees|||93,860|93,860|86,235|
||Registrations|||1,500|1,500|1,445|
||Discounts|||{855)|{855)|{3,129)|
||Sweats hirts|||443|443|758|
|||||94,948|94,948|85,309|
|6|Other income||||||
|||||Unrestrkted|Total|Total|
||||||2023|2022|
||Grants|||66,465|66,465|66,245|
|||||66,465|66,465|66,245|
|7|Expenditure|on raising|funds||||
|||||Unrestricted|Total|Total|
||||||2023|2022|
||Fundraising|trading costs|||||
||Fees|||412|412||
|||||412|412||
|8|Other expenditure||||||
|||||Unrestricted|Total|Total|
||||||2023|2022|
||Educational|Products||7,739|7,739|7,450|
|||||2,643|2,643|1,450|
|||||100|||
||Employee costs|||112,333|112,333|104,337|
||Premises costs|||17,587|17,587|17,605|
||Amortisation,|depreciation,|||||
||impairment,|profit/loss|on|2,546|2,546|931|
||disposal offixed assets||||||
||General administrative||costs|4,061|4,061|6,798|
||Legal and professional||costs|4,455|4,455|6,636|
|||||151,464|151,464|145,207|
|9|Net income|before transfers|||||
|||||2023||2022|
||This is stated|after charging:||E||E|
||Depreciation|ofowned|fixed assets|2,546||931|
##
|10|Staff costs||||||
|---|---|---|---|---|---|---|
|||||2023||2022|
||Salaries and wages|||106,620||99,209|
||Social security|costs||||414|
||Pension costs|||2,781||2,468|
|||||109,401||102,091|
||No employee|received emoluments|in excess off60,000.||||
|11|Tangible fixed assets||||||
||Cost or revaluation||||||
||At 1September 2022||||43,470|43,470|
||Additions||||17,902|17,902|
||At 31August|2023|||61,372|61,372|
||Depreciation|and|||||
||impairment||||||
||At 1September 2022||||29,325|29,325|
||Depreciation|charge for the|||2,546|2,546|
||year||||||
||At 31August|2023|||31,871|31,871|
||Net book values||||||
||At 31August|2023|||29,501|29,501|
||At 31August|2022|||14,145|14,145|
|12|Debtors||||||
|||||2023||2022|
|||||f||f|
||Trade debtors|||768||838|
|||||768||838|
|13|Creditors:||||||
||amounts
falling due within one year||||||
|||||2023||2022|
|||||f||f|
||Trade creditors|||9,904||9,904|
||Other taxes and social security|||503||618|
||Other creditors|||582||506|
||Accruals|||19,554||6,360|
||Deferred income|||1,350||1,350|
|||||31,893||18,738|
##
|Movement|in fun|ds||||||
|---|---|---|---|---|---|---|---|
||||||Incoming|||
||||||resources||At 31|
|||||At 1|(including
other|Resources
expended|August
2023|
||||September||gains/losses|||
|||||2022|)|||
||||||f|||
|Restricted funds:||||||||
|Unrestricted|funds:|||||||
|General funds||||58,814|167,750|(151,876)|74,688|
|Revaluation|Reserves:|||||||
|Revaluation|fund|||||||
|Toto!revaluation||reserves||||||
|Total funds||||58,814|167,749|(151,876)|74,687|
|Purposes and restrictions|||in relation to the funds:|||||
|Revaluation|reserves||Represent the amount|by which|investments|exceed their historical|cost.|
##
|15|Analysis ofnet assets between funds||||
|---|---|---|---|---|
||||Unrestricted||
|||||Total|
||||funds||
||||f|f|
||Fixed assets||29,501|29,501|
||Net current assets||45,186|45,186|
||||74,687|74,687|
|16|Reconciliation ofnet debt||||
|||At 1||At 31|
|||September||August|
|||2022|Cash flows|2023|
|||f|f|f|
||Cash and cash equivalents|62,568|13,743|76,311|
|||62,568|13,743|76,311|
||Net debt|62,568|13,743|76,311|
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|Annual
co|mmitments
under non-cancellable|operating
leases are|as follows:|||
|---|---|---|---|---|---|
|||2023|2023|2022|2022|
|||land and||Land and||
||||Other||Other|
|||buildings||buildings||
|||f||f||
|Operating|leases with expiry date:|||||
|Pension commitments||||||
||||2023||2022|
||||f||f|
|The pension cost charge tothe charity||||||
|amounted|to:||2,781||2,468|
##
|||2023|2022|
|---|---|---|---|
|||f|f|
|Cash flows from operating|activities|||
|Net income per Statement|ofFinandal
Activities|15,873|12,005|
|Adjustments
for:||||
|Depreciation ofproperty,
plant and equipment||2,546|931|
|Dividends,
interest and|rents from investments|(66,465)|(ee 245)|
|Decrease/(Increase)
in trade and other receivables||70|(436)|
|Increase
in trade and other payabies||13,155|6,545|
|Net cash used in operating|activities|(34,821)|(47,200)|
|Cash flows from investing|activities|||
|Payments
for property,|plant and equipment|(17,902)|(9,904)|
|Dividends,
interest and|rents from investments|ee,46s|66,245|
|Net cash from investing
activities||48,563|56,341|
|Net cash from financing activities||||
|Net increase in cash and cash equivalents||13,742|9,141|
|Cash and cash equivalents|at the beginning ofthe year|62,568|53,428|
|Cash and cash equivalents|atthe end ofthe year|76,310|62,569|
|Components
ofcash and cash equivalents||||
|Cash and bank balances||76,311|62,568|
|||76,311|62,568|
|for the year|en|ded 3|1A|ugust 2023||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|||
||||||funds|Total funds|Total funds|
||||||2023|2023|2022|
||||||E|E|E|
|Income and endowments||||from:||||
|Donations
and||legacies||||||
|Donations|||||3,008|3,008|2,247|
||||||3,008|3,008|2,247|
|Charitable
activities||||||||
|Fund raising|||||3,329|3,329|3,411|
||||||3,329|3,329|3,411|
|Other trading|activities|||||||
|Fees|||||93,860|93,860|86,235|
|Registrations|||||1,500|1,500|1,445|
|Discounts|||||(855)|(855)|(3,129)|
|Sweatshirts|||||443|443|758|
||||||94,948|94,948|85,309|
|Other||||||||
|Grants|||||66,465|66,465|66,245|
||||||ee,4es|66,4es|66,245|
|Total income|and endowments||||167,750|167,750|157,212|
|Expenditure|on:|||||||
|Costs ofother||trading|activities|||||
|Fees|||||412|412||
||||||412|412||
|Total ofexpenditure|||on|raising|412|412||
|funds||||||||
|Other expenditure||||||||
|Educational||Products|||7,739|7,739|7,450|
||||||2,643|2,643|1,450|
||||||100|100||
||||||10,482|10,482||
|Employee costs||||||||
|Salaries/wages|||||106,620|106,620|99,209|
|Employer's|NIC||||||414|
|Pension costs|||||2,781|2,781|2,468|
|Staff training|||||2,864|2,864|1,910|
|Staff welfare|||||68|68|336|
||||||112,333|112,333|104,337|
|Premises costs||||||||
|Rent|||||14,364|14,364|14,364|
|Premises cleaning|||||1,918|1,918|2,406|
##
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|Acorns Nursery School
Detailed Statement ofRnancial Activities||||
|---|---|---|---|
|Premises repairs and
maintenance|1,305|1,305|835|
||17,587|17,587|17,605|
|General administrative
costs,||||
|including
depreciation
and||||
|amortisation||||
|Depreciation
of|2,546|2,546|931|
|Bank charges|(281)|(281)|(6)|
|General insurances|945|945|917|
|Postage and couriers|1,286|1,286|1,845|
|Software,
ITsupport
and related
costs|455|455|1,057|
|Subscriptions|633|633|621|
|Sundry expenses|||62|
|Telephone, fax and broadband|1,023|1,023|2,302|
||6,607|6,607|7,729|
|Legal and professional
costs||||
|Audit/Independent
examination|360||360|
|fees||||
|Accountancy
and bookkeeping|2,895|2,895|3,808|
|Other legal and professional
costs|1,200|1,200|2,468|
||4,455|4,455|6,636|
|Total ofexpenditure
ofother costs|151,464|151,464|145,207|
|Total expenditure|151,876|151,876|145,207|
|Net losses on investments|(1)|(1)||
|Net income|15,873|15,873|12,005|
|Net income before other
gains/{losses)|15,873|15,873|12,005|
|Other Gains||||
|Net movement
in funds|15,873|15,873|12,005|
|Reconciliation
offunds:||||
|Total funds brought
forward|58,814|58,814|46,809|
|Total funds carried forward|74,687|74,687|58,814|