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|||Page||
|---|---|---|---|
|Report ofthe Trustees|I|to|3|
|Independent
Examiner's
Report||||
|Statement ofFinancial Activities||||
|Balance Sheet||||
|Notes to the Financial Statements|7|to|12|
|Detailed Statement ofFinancial Activities|13|to|14|
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|||||||31.8.21|31.8.20|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||funds|funds|funds|funds|
||||Notes|||||
|INCOME|AND ENDOWMENTS FROM|||||||
|Donations|and legacies|||1,185||1,185||
|Charitable|activities|||||||
|Nursery||||322,445||322,445|275,933|
|Investment
income
Other income||||38
18,272||38
18,272|191|
|Total||||341,940||341,940|276,124|
|EXPENDITURE ON||||||||
|Charitable|activities|||||||
|Nursery||||254,044||254,044|234,745|
|NET INCOME||||87,896||87,896|41,379|
|RECONCILIATION||OF FUNDS||||||
|Total funds brought||forward||336,896||336,896|295,517|
|TOTAL FUNDS CARRIED FORWARD||||424,792||424,792|336,896|
##
|||||31.8.21|31.8.20|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|||||
|FIXEDASSETS||||||
|Tangible assets||369,127||369,127|2,886|
|CURRENT ASSETS||||||
|Debtors
Cash in hand||2,539
172,421||2,539
172,421|3,173
388,840|
|||174,960||174,960|392,013|
|CREDITORS||||||
|Amounts
falling due within one year||(75,880)||(75,880)|(8,003)|
|NET CURRENT ASSETS||99,080||99,080|384,010|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||468,207||468,207|386,896|
|CREDITORS||||||
|Amounts
falling due after more than one year|9|(43,415)||(43,415)|(50,000)|
|NET ASSETS||424,792||424,792|336,896|
|FUNDS||||||
|Unrestricted
funds||||424,792|336,896|
|TOTAL FUNDS||||424,792|336,896|
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|Long leasehold|3%on cost|
|---|---|
|Improvements
to property|20%on cost|
|Plant and machinery|20%on cost|
|Computer
equipment|33%on cost|
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|Nursery Staff
Manager||||31.8.21
13
2|31.8.20
13
2|
|---|---|---|---|---|---|
|||||15|15|
|No employees
received emoluments||in excess ofK60,000.||||
|COMPARATIVKS|FOR THE STATEMENT OF FINANCIAL||ACTIVITIES|||
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
|INCOME AND ENDOWMENTS||FROM||||
|Charitable
activities||||||
|Nurseiy|||275,933||275,933|
|Investment
income|||191||191|
|Total|||276,124||276,124|
|EXPENDITURE ON||||||
|Charitable
activities||||||
|Nursery|||234,745||234,745|
|NET INCOME|||41,379||41,379|
|RECONCILIATION|OF FUNDS|||||
|Total funds brought|forward||295,517||295,517|
|TOTAL FUNDS CARRIED FORWARD|||336,896||336,896|
##
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|||Improvements||||
|---|---|---|---|---|---|
||Long|to|Plant and|Computer||
||leasehold|property|machinery|equipment|Totals|
|COST||||||
|At I September 2020
Additions
Disposals|365,492|7,215
(7,215)|4,012|635|7,215
370,139
(7,215)|
|At 31August 2021|365,492||4,012|635|370,139|
|DEPRECIATION||||||
|At I September 2020
Charge for year
Eliminated
on disposal||4,329
(4,329)|802|210|4,329
1,012
(4,329)|
|At 31August 2021|||802|210|1,012|
|NET BOOK VALUE||||||
|At 31August 2021|365,492||3,210|425|369,127|
|At 31August 2020||2,886|||2,886|
|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR|||||
|||||31.8.21|31.8.20|
|Debtors||||1,786|3,173|
|Prepayments||||753||
|||||2,539|3,173|
|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||||
|||||31.8.21|31.8.20|
|Bank loans and overdrafts|(see note 10)|||5,660||
|Taxation and social security||||1,452|1,851|
|Other creditors||||68,768|6, 152|
|||||75,880|8,003|
##
##
|CREDITORS: AM|OUNTS FA|LLING DUE AFTER MORE|THAN ONE YE|AR||
|---|---|---|---|---|---|
|||||31.8.21|31.8.20|
|Bank loans (see note|10)|||43,415|50,000|
|LOANS||||||
|An analysis ofthe maturity ofloans is given below:||||||
|||||31.8.21|31.8.20|
|Amounts
falling due|within one year on demand:|||||
|Bank loans||||5,660||
|Amounts
falling between one and two years:||||||
|Bank loans - 1-2years||||5,804|9,506|
|Amounts
falling due|between two and five years:|||||
|Bank loans - 2-5 years||||37,611|29,988|
|Amounts
falling due|in more than|five years:||||
|Repayable
otherwise|than by instalments:|||||
|Bank loans more 5yrs non-inst|||||10,506|
|MOVEMENT IN FUNDS||||||
|||||Net||
|||||movement|At|
||||At 1.9.20|in funds|31.8.21|
|Unrestricted
funds||||||
|General fund|||336,896|87,896|424,792|
|TOTAL FUNDS|||336,896|87,896|424,792|
|Net movement
in funds, included||in the above are as follows:||||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
|Unrestricted
funds||||||
|General fund|||341,940|(254,044)|87,896|
|TOTAL FUNDS|||341,940|(254,044)|87,896|
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||||Net||
|---|---|---|---|---|
||||movement|At|
|||At 1.9,19|in funds|31.8.20|
|Unrestricted|funds||||
|General fund||295,517|41,379|336,896|
|TOTAL FUNDS||295,517|41,379|336,896|
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|Unrestricted|funds||||
|General fund||276,124|(234,745)|41,379|
|TOTAL FUNDS||276,124|(234,745)|41,379|
||||Net||
|---|---|---|---|---|
||||movement|At|
|||At 1.9.19|in funds|31.8.21|
|Unrestricted|funds||||
|General fund||295,517|129,275|424,792|
|TOTAL FUNDS||295,517|129,275|424,792|
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|Unrestricted|funds||||
|General fund||618,064|(488,789)|129,275|
|TOTAL FUNDS||618,064|(488,789)|129,275|
##
##
##
||||||||Balance at|
|---|---|---|---|---|---|---|---|
|Fund|||Balance at I
September 2020|Incoming
Resources|Outgoing
Resources|Transfers|31August
2021|
|New|building|fund|336,896|28,596|||365,492|
|Total|||336,896|28,596|||365,492|
##
||FOR THK YEAR ENDED|31AUGUST 2021||
|---|---|---|---|
|||31.8.21|31.8.20|
|INCOME AND|ENDOWMENTS|||
|Donations
and|legacies|||
|Donations||1,185||
|Investment
income||||
|Bank interest||38|191|
|Charitable
activities||||
|Fees
Grants||143,041
179,404|123,753
152,180|
|||322,445|275,933|
|Other income||||
|Insurance
claim||18,272||
|Total incoming|resources|341,940|276,124|
|EXPENDITURE||||
|Support costs||||
|Management||||
|Wages
Social security
Pensions
Rates||213,933
1,576
3,730|195,491
6,142
3,811
490|
|Insurance||1,730|911|
|Light and heat||489|556|
|Telephone||1,697|1,508|
|Rent||3,600|1,950|
|Sundries||1,183|486|
|Water rates||400|406|
|Postage &,stationery
Food &snacks||528
4,862|2,723
5,772|
|Repairs &,maintenance
Legal &professional||1,459|1,952
1,345|
|Supplies||7,702|5,806|
|Computer
expenses||594||
|Training||449|908|
|Waste removal
ppE||1,467
2,435|1,272|
|Bank interest payable||205||
|||248,039|231,529|
|Finance||||
|Improvements
to property
Plant and machinery||802|1,443|
|Carried forward||802|1,443|
##
||DETAILED STATEMENT OFFI
FORTHE YEAR ENDED|NANCIAL ACTIVITIES
31AUGUST 2021||
|---|---|---|---|
|||31.8.21|31.8.20|
|Finance||||
|Brought forward
Computer
equipment
Loss on sale oftangible fixed assets||802
210
2,886|1,443|
|||3,898|1,443|
|Governance|costs|||
|Accountancy|and legal fees|2,107|1,773|
|Total resources|expended|254,044|234,745|
|Net income||87,896|41,379|