## **Little Oaks Pre-School**
**Charity No. 1032642**
## **Trustees' Report and Unaudited Accounts**
**31 August 2023**
**Little Oaks Pre-School CONTENTS**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Statement of Cash flows|8|
|Notes to the Accounts|9 to 17|
|Detailed Statement of Financial Activities|18 to 20|
Page 1
**Little Oaks Pre-School TRUSTEES ANNUAL REPORT**
The Trustees present their report and unaudited financial statements for the year ended 31st August 2023
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1032642**
## **Trustees**
The following Trustees served during the year:
H.K. Atkinson J. Hodges S. Homes E. Melton F. Pastore S. Patel S. Phadke P.T. Smyth J. Wheeler
## **Key Management Personnel**
Kirsty Johnson – Manager Debbie Albrighton – Business & Finance Manager
## **Accountants**
AJR & Co Ltd The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ
## **OBJECTIVES AND ACTIVITIES**
To enhance the development and education of children under statutory school age in a parent-involving community-based group (age 2 to 5)
To provide a safe, secure and stimulating environment where the children can develop through talking,
observing, planning, questioning experimenting, testing, repeating, reflecting and responding to adults and to each other.
The Trustees have reviewed and follow the guidance issued by both Charity Commission and Ofsted on public benefit. Education of students in line with National Curriculum
Extra curricular activities and events to further develop and educate students
## **ACHIEVEMENTS AND PERFORMANCE-Please refer to the attached full Trustees report.**
Page 2
**Little Oaks Pre-School TRUSTEES ANNUAL REPORT**
Admissions getting back on track following the pandemic and the pre-school continue to promote its services in the local area. in Autumn 2023 staff plan to attend stay and plays locally and offer support and guidance to parents around speech and language, potty training, ditching the dummy etc whilst promoting the setting. Home visits have been successful, and we aim to go to every new child’s home for a visit after they have started with us. One senior staff member and the child’s keyworker were possible. Very suddenly and sadly, we lost another valued member of the team, Dee Deacon passed away in November. This shook the staff quite considerably and understandably. As earlier in the year when we lost Sally Warren our manager the whole team were grateful for the support of the committee/pre-school community. Staffing levels at pre-pandemic levels We welcomed 4 new staff members into the team. November 2023 - Vicki Gehnich – Bank Staff (previous committee member) February 2023 - Sarah Santos as Deputy Manager Level 6 Qualified February 2023 - Vicky Hyde – Keyworker Level 3 Qualified February 2023 - Claire Carroll – One to One/Bank staff - Level 6 Qualified Helen Cade & Maxine Drake have started their Level 3 Early Years Qualifications
Children attending pre-school are all developing well and making progress in line with their individual stages of development. The broad and varied curriculum of topics and activities include; All about me and keeping healthy – including oral health and hygiene. Remembrance Day – including a village walk to war memorial & church for some children. 'Poppy Field' model was taken to the church for the service and representatives from LOPS attended the service of remembrance and laid a wreath.
The world around us including habitats and caring for our environment. People that help us. Storytime – back to basics of sharing traditional stories and rhymes. Celebrating diversity/Carnival of Culture We continue to engage with outside agencies including Early Years, Buckinghamshire Council, support workers, health visitors, and a private speech and language therapist. We also work with local area cluster groups as part of the providers in partnership programme (PiP), which means we have access to resources, support, and grants to improve transitions and the outcome for local children.
Page 3
**Little Oaks Pre-School TRUSTEES ANNUAL REPORT**
## Fundraising /Events
Farm trip – Hoggshaw Farm (July 2022) great to restart this after the covid interruption. Harvest Festival & Cake Auction £376.20
Christmas Performance with food bank (Xmas appeal) £ 105.30. Carnival of Culture, £ 184.05 Sponsored Bunny Hop (in setting), £ 1,489.80 Our annual Sports Day most recently just before May half term.
On the whole the events have been well supported by children and families attending Little Oaks, and feedback from families and staff has been good…. Several commented it was the best Sports Day ever! Our thanks go to WCE School for allowing us to use their site, after WVPS said we could not access their grass due to safety concerns.
Additional donations:
Pre-school Donation £ 1,000.00 . From Blake Plumbing & Heating Pre-school Xmas Donation £ 150.00 . From Blake Plumbing & Heating. Fundraising monies have been spent on buying new resources that the children can use to further their development including: (I’ll try print some photo’s for tables),
4 new single and 2 tandem balance bikes and helmets £1000.00 Silicone spots, numbers, letters, connecting people and Sensory stones £100.00. New sand and water tray and ‘mini tuff tray £250.00. River Stones (connecting steppingstones/balance beam) £300.00. A further £300 is earmarked for updating our dolls/pushchairs, £150 cozy coupee’s, £180 on Giant Polydron and a further £800 on tables/trays for the garden area.
## **FINANCIAL REVIEW**
Reserves are held in line with best practice we aim to hold 3 months reserves in case of future closures, will include redundancies, operational cost etc. Reserves held at the end of August 2023 £50,836.09
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
unincorporated association
Signed on behalf of the charity's trustees
P.T. Smyth Trustee 16/09/2023
Page 4
**Little Oaks Pre-School INDEPENDENT EXAMINERS REPORT**
## **Independent Examiner's Report to the trustees of Little Oaks Pre-School**
I report to the trustees on my examination of the accounts of Little Oaks Pre-School for the year ended 31 August 2023 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 accounts 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 accounts 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 accounts do not accord with those records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.
AJR & Co Ltd ICAEW AJR & Co Ltd The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ 25/04/2024
Page 5
**Little Oaks Pre-School STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 August 2023**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
**Total**
**Expenditure on:**
Raising funds
7
Charitable activities
8
Other
9
**Total**
Net gains on investments
**Net (expenditure)/income**
10
**Net (expenditure)/income**
**before other gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricte**
**d funds**
**2023**
**£**
163,338
13,902
1,058
4,731|**Restricted**
**funds**
**2023**
**£**
4,154
-
-
-|**Total funds**
**2023**
**£**
167,492
13,902
1,058
4,731|**Total funds**
**2022**
**£**
150,353
30,727
986
-|
|---|---|---|---|---|
||183,029
875
5,937
194,488|4,154
-
-
-|187,183
875
5,937
194,488|182,066
178
7,892
170,737|
||201,300
-|-
-|201,300
-|178,807
-|
||(18,271)|4,154|(14,117)|3,259|
||(18,271)|4,154|(14,117)|3,259|
||(18,271)
110,318|4,154
-|(14,117)
110,318|3,259
107,059|
||92,047|4,154|96,201|110,318|
Page 6
**Little Oaks Pre-School BALANCE SHEET at 31 August 2023**
|**Charity No. 1032642**
**Fixed assets**
Tangible assets
12
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
13
**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**
14
Restricted income funds
**Unrestricted funds**
14
General funds
**Reserves**
14
**Total funds**|**2023**
**£**
8,979
8,979
88,872
88,872
(1,650)
87,222
96,201
96,201
96,201
4,154
4,154
92,047
92,047
96,201|**2022**
**£**
7,281|
|---|---|---|
|||7,281
104,537|
|||104,537
(1,500)|
|||103,037
110,318|
|||110,318|
|||110,318|
|||-|
|||-
110,318|
|||110,318|
|||110,318|
Approved by the trustees on 31 August 2023
And signed on their behalf by:
P.T. Smyth Trustee 31 August 2023
Page 7
**Little Oaks Pre-School STATEMENT OF CASH FLOWS for the year ended 31 August 2023**
|**Cash flows from operating activities**
**Net (expenditure)/income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase/(Decrease) in trade and other payables
**Net cash (used in)/provided by operating activities**
**Cash flows from investing activities**
Purchases of property, plant and equipment
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net (decrease)/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**
**Components of cash and cash equivalents**
Cash and bank balances|**2023**
**£**
(14,117)
1,859
(4,731)
150
(16,839)
(3,557)
4,731
1,174
-
(15,665)
104,537
88,872
88,872
88,872|**2022**
**£**
3,259
2,509
-
(780)|
|---|---|---|
|||4,988
-
-|
|||-|
||||
|||-|
||||
|||4,988|
|||99,549|
|||104,537|
||||
|||104,537|
||||
|||104,537|
Page 8
**Little Oaks Pre-School NOTES TO THE ACCOUNTS**
## **for the year ended 31 August 2023**
- 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 9
**Little Oaks Pre-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.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Fixtures & Fittings 20% Straight Line Computer Equipment 33.33% Straight Line
## **Freehold investment property**
Investment properties are revalued annually and any surplus or deficit is dealt with through the Statement of Financial Activities. No depreciation is provided in respect of investment properties.
## **Intangible fixed assets and amortisation**
Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses.
## **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.
Page 10
**Little Oaks Pre-School NOTES TO THE ACCOUNTS**
## **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.
## **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.
Page 11
**Little Oaks Pre-School NOTES TO THE ACCOUNTS**
## **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.
## 2 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
**Total**
**Expenditure on:**
Raising funds
Charitable activities
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**|**Unrestricted**
**funds**
**2022**
**£**
149,425
30,727
986
181,138
-
7,892
170,170
178,062
3,076
3,076
3,076
107,059
110,135|**Restricted**
**funds**
**2022**
**£**
928
-
-
928
178
-
567
745
183
183
183
-
183|**Total funds**
**2022**
**£**
150,353
30,727
986|
|---|---|---|---|
||||182,066
178
7,892
170,737|
||||178,807|
||||3,259|
||||3,259|
||||3,259
107,059|
||||110,318|
Page 12
**Little Oaks Pre-School NOTES TO THE ACCOUNTS**
## 3 **Income from donations and legacies**
|Donations and gifts from
individuals
Donations and gifts from
Non-Charitable Organisations
Revenue grants from
government and public
bodies
Revenue grants for COVID-19
(JRS Grants)
4
**Income from charitable activities**
PP - Fees received from
Parents
AT - Milk Sales
AT - School Uniform Sales
5
**Income from other trading activities**
Income from fundraising
events
6
**Other income**|**Unrestricted**
**£**
562
-
162,776
-
163,338|**Restricted**
**£**
-
4,154
-
4,154
**Unrestricted**
**£**
13,092
373
437
13,902
**Unrestricted**
**£**
1,058
1,058
**Unrestricted**
**£**
413
4,318
4,731|**Total**
**2023**
**£**
562
4,154
162,776
-
167,492
**Total**
**2023**
**£**
13,092
373
437
13,902
**Total**
**2023**
**£**
1,058
1,058
**Total**
**2023**
**£**
413
4,318
4,731|**Total**
**2022**
**£**
1,763
500
146,090
2,000|
|---|---|---|---|---|
|||||150,353|
|||||**Total**
**2022**
**£**
29,892
356
479|
|||||30,727|
|||||**Total**
**2022**
**£**
986|
|||||986|
|||||**Total**
**2022**
**£**
-
-|
|||||-|
Page 13
**Little Oaks Pre-School NOTES TO THE ACCOUNTS**
## 7 **Expenditure on raising funds**
|_Costs of generating voluntary_
_income_
_Donations and gifts from_
_individuals_
8
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
PP - Fees received from
Parents
AT - Milk Sales
AT - School Uniform Sales
Student Activities, Trips &
Events
_Governance costs_
Annual General Meeting
Costs
9
**Other expenditure**
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 **Net (expenditure)/income before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Unrestricted**
**£**
875
875
**Unrestricted**
**£**
4,271
-
303
846
517
5,937
**Unrestricted**
**£**
181
165,573
17,137
1,859
7,569
2,169
194,488
**2023**
**£**
1,859|**Total**
**2023**
**£**
875
875
**Total**
**2023**
**£**
4,271
-
303
846
517
5,937
**Total**
**2023**
**£**
181
165,573
17,137
1,859
7,569
2,169
194,488|**Total**
**2022**
**£**
178|
|---|---|---|---|
||||178|
||||**Total**
**2022**
**£**
3,382
370
356
3,553
231|
||||7,892|
||||**Total**
**2022**
**£**
-
145,040
16,084
2,509
4,430
2,674|
||||170,737|
||||**2022**
**£**
2,509|
Page 14
## **Little Oaks Pre-School NOTES TO THE ACCOUNTS**
|11 **Staff costs**
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
12 **Tangible fixed assets**
**Cost or revaluation**
At 1 September 2022
Additions
At 31 August 2023
**Depreciation and**
**impairment**
At 1 September 2022
Depreciation charge for the
year
At 31 August 2023
**Net book values**
At 31 August 2023
At 31 August 2022
13 **Creditors:**
amounts falling due within one year
Accruals and deferred income|158,548
3,158
2,305
164,011|**Computer**
**Equipment**
**£**
5,100
1,901
7,001
4,291
965
5,256
1,745
809|137,711
2,963
1,974|
|---|---|---|---|
||||142,648|
||||**Total**
**£**
13,190
3,557|
||**Fixtures &**
**Fittings**|||
||**£**
8,090
1,656
9,746
1,618
894
2,512
7,234
6,472
**2023**
**£**
1,650
1,650|||
||||16,747|
||||5,909
1,859|
||||7,768|
||||8,979|
||||7,281|
||||**2022**
**£**
1,500|
||||1,500|
Page 15
**Little Oaks Pre-School NOTES TO THE ACCOUNTS**
## 14 **Movement in funds**
|**Restricted funds:**
**Restricted income funds:**
BUCKS Council - PiP Incentive
Inclusion Funding
_Total_
**Unrestricted funds:**
**General funds**
**Revaluation Reserves:**
**Total funds**|**At 1**
**September**
**2022**
-
-
-
110,318
110,318|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
1,054
3,100
4,154
183,029
187,183|**Resources**
**expended**
**£**
-
-
-
(201,300)
(201,300)|**At 31**
**August**
**2023**
**£**
1,054
3,100|
|---|---|---|---|---|
|||||4,154|
|||||92,047|
|||||96,201|
Purposes and restrictions in relation to the funds:
|Restricted funds:||
|---|---|
|BUCKS Council - PiP Incentive|Funds earmarked to support disadvantaged children.|
|Inclusion Funding|Restricted to staffing costs and training to support children with additional|
||needs|
## 15 **Analysis of net assets between funds**
|Fixed assets
Net current assets|**Unrestricted**
**funds**
**£**
8,979
87,222
96,201|**Total**
**£**
8,979
87,222|
|---|---|---|
|||96,201|
Page 16
**Little Oaks Pre-School NOTES TO THE ACCOUNTS**
## 16 **Commitments**
## _**Operating lease commitments**_
Annual commitments under non-cancellable operating leases are as follows:
||**2023**|**2023**|**2022**|**2022**|
|---|---|---|---|---|
||**Land and**
**buildings**|**Other**|**Land and**
**buildings**|**Other**|
||**£**|**£**|**£**|**£**|
|Operating leases with expiry date:|||||
|**_Pension commitments_**|||||
|||**2023**||**2022**|
|||**£**||**£**|
|The pension cost charge to the charity|||||
|amounted to:||2,305||1,974|
Page 17
**Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 August 2023**
|**Income and endowments from:**
Donations and legacies
Donations and gifts from
individuals
Donations and gifts from
Non-Charitable Organisations
Revenue grants from government
and public bodies
Revenue grants for COVID-19 (JRS
Grants)
Charitable activities
PP - Fees received from Parents
AT - Milk Sales
AT - School Uniform Sales
Other trading activities
Income from fundraising events
Other
**Total income and endowments**
**Expenditure on:**
Costs of generating donations and
legacies
Donations and gifts from
individuals
**Total of expenditure on raising**
**funds**
Charitable activities
PP - Fees received from Parents
AT - Milk Sales
AT - School Uniform Sales
Student Activities, Trips & Events|**Unrestricted**
**funds**
**2023**
**£**
562
-
162,776
-
163,338
13,092
373
437
13,902
1,058
1,058
413
4,318
4,731
183,029
875
875
875
4,271
-
303
846
5,420|**Restricted**
**funds Total funds Total funds**
**2023**
**2023**
**2022**
**£**
**£**
**£**
-
562
1,763
4,154
4,154
500
-
162,776
146,090
-
-
2,000|
|---|---|---|
|||4,154
167,492
150,353|
|||-
13,092
29,892
-
373
356
-
437
479|
|||-
13,902
30,727|
|||-
1,058
986|
|||-
1,058
986|
|||-
413
-
-
4,318
-|
|||-
4,731
-|
|||4,154
187,183
182,066
-
875
178|
|||-
875
178|
|||-
875
178
-
4,271
3,382
-
-
370
-
303
356
-
846
3,553|
|||-
5,420
7,661|
Governance costs
Page 18
## **Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
|Annual General Meeting Costs
**Total of expenditure on charitable**
**activities**
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff entertainment
Staff training
Staff welfare
Premises costs
Rent
Rates
Premises cleaning
Premises repairs and maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures & Fittings
Depreciation of Computer
Equipment
Equipment expensed
General insurances
Postage and couriers
Stationery and printing
Subscriptions
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Other legal and professional costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net (expenditure)/income**|517
517
5,937
181
181
158,548
3,158
2,305
585
695
282
165,573
10,107
-
5,727
1,303
17,137
894
965
4,227
1,318
-
639
715
670
9,428
1,650
519
2,169
194,488
201,300
-
(18,271)|-
517
231|
|---|---|---|
|||-
517
231|
|||-
5,937
7,892
-
181
-|
|||-
181
-|
|||-
158,548
137,711
-
3,158
2,963
-
2,305
1,974
-
585
643
-
695
967
-
282
782|
|||-
165,573
145,040|
|||-
10,107
10,107
-
-
209
-
5,727
5,684
-
1,303
84|
|||-
17,137
16,084|
|||-
894
809
-
965
1,700
-
4,227
1,617
-
1,318
1,098
-
-
5
-
639
1,010
-
715
263
-
670
437|
|||-
9,428
6,939|
|||-
1,650
1,500
-
519
1,174|
|||-
2,169
2,674|
||||
|||-
194,488
170,737|
|||-
201,300
178,807
-
-
-|
|||4,154
(14,117)
3,259|
Page 19
**Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
|**Net (expenditure)/income before**
**other gains/(losses)**
Other Gains
**Net movement in funds**|(18,271)
-
(18,271)|4,154
(14,117)
3,259
-
-
-|
|---|---|---|
|||4,154
(14,117)
3,259|
Page 20