MATILDA COMMUNITY DAY NURSERY IA company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 Company No,, 02893215 Charity No: 1035872 ATILDA COMMIJNITY DAY NURSERY IA company limited by guarantee) CONTENT Dlrectors, and Tru51ees' Report Inrlependent Examiners Report Statement of Fihan¢l41 A¢livitie5 B&lan¢e Sheet Note5 to the Accounts 10-IY MATILDA COMMUNITY DAY NURSERY IA company lirnited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Ilublves pl￿75ed IIJ pivseiil Ilieii. aiiiiiial diiecli)1s' rvpoit IiiJi ellier with the liiianr.ial #t21•inenl cil the Lliailly li)r tlip. year L)i)ded 31.1 Mar¢li 2023. whlrli are a15fJ preparpil tn niÈel the Ipquiiomonls for a direcloi ittporl Hiid Crjmpanios Ar.1 piirpiises. Thè financial slalempnls conipty with Ihp Ch8rilitt% Arl 2011, Ihe Cfjmpanips Acl 2006, Ihe Merri()i•ndiim *iid Articles uf A88rJr.iatic)11, and Accf)uiilinu and Reporting by Ch31ib"og.' olatemei)15 Df R&commei)ded Prai;Ur¢ Hl)plieablp lo charities preparing Ihtrir icLI)unls itk accorddric(g wilh Ihe Flnanci81 Rpportiiig Standard applicable in Ihe UK and RL'PLiblic of Irelend IFRS 10211gNeclive 1 January 2019). OUR PURPOSE ANDACTIVITIES Vision AssoelAll¢)ii, I￿ Ir) prt&inttle, devploi) and provide larillliES fur the dmily L411e, i¥Liv¥liuii ttiiij eLIIJL¥liiJii rjl ¢liildi'eii uiidoi th￿ aoo of fivL, resident in the Londoii Borough of Tower Hamlels with pqrtiGiilai rcgtird lo ¢hlldien resldcnl in Malildo H01159, St Kalhaiin&'5 WBY, LDnrlon. Mi55itsll Th& Inai17 oblerlvo lur the year Yiaq Ilie i)peration and m¢lnic gemeiil tsf o o5)mniiiiiity d(iy ni1[￿ery. A¢hievemènts and Pèrformance Th* Nursvry Ll)Iiliiiiips lu pruvitl¥ d￿dIlated r.'ar¥ flir PTe-s¢liool childroii, eiiliaiiclng and sliiTiulaliiiJ( Ihoif develnpm¢i?l ¥vitliin Ilie eafly y6'di s pnviionmeiil, in rL'odinLiss for Ilioir gvttiiluiil proures%luii lo jiinioi scl)ool. The NuF%eiy conliiiiies lo particirjatp in the fiind8d scherne ini1181ive Inr 2-year-Dldg dnd afSD partiGii)riles in thè fun¢led 30-liour Ir8e placès for 3- aiid 4-yèar-glds, Dyrfiijr the yedf, Iiur 01slpd ralii)u WA% i)13inrHiiiprl is 'Gnnd' And wp cnFiliniif4 WLiikii)J Inv4aril8 411 Public bttnefit statempnt Iii shaping our obiLJclives lor Ihc yvrfil and i)l&iiiiiiio ijiir 4LliviIi￿&. Ilifl tr1151¥è5 Iiavp ei)Iisidered Ilie ¢h0rily IPD2}. -j.he arliievpinpnlg and 3elivilies abnv8 dpmoiisliale the public bei)LJfil aiisliig Iliwouuh tlie Cliarily's acliviliés. FINANCIAL REVIEW MATILDA COMMUNITY DAY NURSERY (A company limited by guarantee} DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 DLllilllJ IIIV y6'c?r th￿ Chiirily's iiiGomEJ aiTirJiiiilpil 111 £194.93912022- £178.1611 pnd A dfr!Iicil 01 É8,78 for Ilii.. yLiai12022- ¥.1,48() prcifiti- Tlit.. lioaiipial po%ilitsn #l Ilie yv.dr rpvealecl by IIIA BdlaiiL¥ ShuÈl 011 Pi7ge 9 shtsyts ciirrL.Iil iii woikiiici i-upllal ill £4?,384 (2022 . *.51,1641. Thc Iicl l)uok Value )1 lixètl a4spls liold, nll ol ¥vliich alp 114e(i direrlly lor i.'IIHritHI)IEI i)urpo80!',, aniDuiilpd li) Nil12021 £103 Principal Fundinu Sources The principal fiindiiiu sviirb¥ ib paTental fLJQ IncoinE, siipplem@Iiled hy dDiialion5 and fund-raisinu acliville8. Invesliriènl powers and policy Uii(ltti 11)e fv4cmorJiidiini lind Artii",ILL% ofA55III:lro-%rliool tthilclren ai)iJ p13115 lu iiibret15e the oocupanLy ralc ol the Durgery. Tlio i)Iirspiy pldlFS Iu ii'ii.'IVd&É) slriff *LIIRii@s by lo ii)ritpagu, ILLS by 10% STRUCTURÉ, GOVERNANCE AND MANAGEMENT MATILDA COMMUNITY DAY NURSERY (A company limited by guarantee) DIRECTORS, ANO TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Governing Document Ivlalildci Ctsmmijnily Day Nu15ery I'lliv Conii)Jiiy"l is ro01StLJrpfl as a coinpany kmilvrl hy yuaraiitoo and daes Iiul IIFIVP ¢iny sliHrL) Cdpllal. It% 111)eialion5 by ils Ivlp.miirandum aiid Articles 01 $1)Lialioii IM&AAI dble(131'.. JAnii4iy 1994. Tlie Company wa5 Incorporated on 31￿t January 1994 ond reyislered ag A cl7ic rily 31..1 fvlarch lQg4. The charity recJistr8tion lium1)￿r i* 1035872 aniJ ('.¢)riiiiaiiy r&tfSslrÈlioii iiiimbei is 02893215. Recruitment and appoinfment of DiTèCtorslTrustees Thè Direrluis ol Ihe r.DFTlI)aiiy alp ril%fJ r,harily Tiusleel Irir the purposos ol cliarily li%Y. UndoT IhL CuinpFiny's Articles (Il AssiJ¢ialii)ii. Ilie 1111sir)￿$¥ ol Ilitt ¢oiiipany 15 manaqpil by Ilip Mai)agpmenF Goniiiiill¢v, which ini'.Iii(lo4 al lea%1 (JllLJ (til¥LLvi. The nurTibgr DI menibc"r% f)[ the fvlanagemenl Committeè sI￿all ni)I be Ipss Ihdn 11)ree nor more than Thfr N4olli39emenl Lominltteo ghlE11 l)e consliliilfr.d as up lo sevei) meniheis eler,lod fioni amuiiy tli mèi)Ihèis of Ihe GompdF)y aiiniidlly til Ilie Aiin(1è71 GenEral Ideeliiiu Illltl fvio porgnns Iwlin noed not bo mcnibers Ihg Cuinpanyl crj-oplpd, aiid i'iith full vuliriti ii.uhls. All meniber% uf Ilie Maiiagjenignl cijiiim1tt￿. sliall r&llfe aiiniially al vai..Ii Ai)niial GenL)Til Miièllng but shAII l)È &litJiLile ftji Ip-api)ninlmiint. No paid einployee Is ellgible 1¢) servc 2 meiiibei ol Ilit I￿ana￿e1)le1)I Committpe. TrLtstee induction and training N￿lY Dii¥Gl<)rs l Tiiislecs are iiiit1211y pruvided with c,i)PlVJ ol the Ivlemr)randiiiii fjl)(l Artlcle4 of As50cialloii, IviJL¥IIiLI IvillTr th? n)obt JLILL&iII Aliiiudl Oirer,lors' and TriBIDQS' RLipoit. Al Direclors J Tru51ep5 ounllnuv Ii) maii)1i1 In 11 goort workin¢J kii(3i¥ledge of Clirfjiily and Cnmpany L9￿ W ancl Bc¥sl Pr*ltliL4Li by sludying Charity Coiiv)Ii%sitsii iiei'isletlèrJ. The lrfaliag￿mel)I CunimlttLL' will [￿rri)it lurlher Dii&c.tnr% I I'iuslee5 as rEquiied lor Ihc ongtsiiig successful Jperalion ol the organisalini). Organisalion Tlio flay-ltr-day Iiiiinino r)11116k ()rgi,2nlsalioii its ovpi4epn by Iho Nuib¥Ty lthiaiitiu¥I whtj rtyiii)Il¥ lo th Oire(.'lorb l Trustves vol)0 I&SPn115ilile li)1 (Ivlvrininiiw .111 of Ilip C¢)mpally's pollde.5 clnd ensur¢ Ilirit cuiiiiiilttee meellnos £ire hèkl bvi.'iy six-l()-eiglit I'l￿V.k>. Relatéd parlit5 MATILDA COMMUNITY DAY NURSER Y IA company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Thp Compai)y iliJLJ'• 11(Jl Ii£lVV Felalion5hips I'￿th ièldlocl Iiarties cill(I i?Ihef cliyrilipq gnd nrg'inigations Pay pollcy for senior stalf Tliv Managom&i)I CUMI￿111￿LJ iiyII. il approi?I'iale. riaview Ili& rEiiiunoration in r&sper.'t ol senior stall, vriur lo Iht> Ilnalisalion ol Ili¥ NutSL)ry inrrjnio and Lxpeiidilure bvdg£,I ltsr Ilie li)rlhGLiniing financial year. Risk antl financial CoTrtrols Tl)È DiiertursffTUi?lèes 15BVP QVVf811 rosiiniisil)ilily fTJi L'llo& uriiig Ilial Ilip Conipai)y has diipri>prSale sysIL4ni4 ¢)1 financial i:Iiiiliiil% lor IhD OlUcil115oliiiii. l-h&y i)re rf?ls(J {i?%piJn%lhle lor keepli)g pruFJVI Cr.IiiipaDy l¥ lid enahlo 11)èni lo ensure Ilial Ilie fiiianrjldl slaleineiils lollow l)èsl PT8ell¢¢. Thoy arp gls"D rtsponsiblo It)T saftsuiJarcliii(J Ihp a58e1.￿ ol the Conipai)y gnd lor IEkiiiy r*Msonable steps lor IIIE prèvttiiliuii diNI [1￿$￿¢110￿ ol Irau(l an(1 lither iirpgularilies. The sy len)5 uf iiilernal coiilr(Il are desiuf1I4d In piovidè rLha%cJiiE>ble, bul riot ab%oliile, gs¥urriy- ¢liartvred Accounlaiil Romon Lee Lld, 92 Tal)priiAcle SlieL.l. Loniliiii EC2A 4BA Bankers: HSBC PLC, fjo Foiiul)Iir¢,'h sti.e￿1, Lonrton EC3fv14BA TRUSTEES, RESPONSIBILITIES IN RELATEON TO THE FINANCIAL STATEMENTS The Truslvys (wlio are alsii DirectDrr t)1 Malild4 Cur¥iiiiiinity Day Nursery forlhe purp05P5 1)f wnipsiiy Idwl ill'ts 1¥SPL)Iisible IiiT pTppHiln(J th￿ Tiusloes, Ani)ual Report and Ihp I1￿1£￿claI slalemonls in e¢tsiddiiLè wilh appliLablii law. Cuinpany law requiips 11)f) TriI%le￿s lo prepare lii)an¢ial ¥latei))ei)tg far oaclj fiiirinr.IT?l yLar wh1611 oive o Iilie ftilr vlew of11)o qlalo of aKair% ol IIIV Lliaiildblg Ll)ITlI)Hiiy. nf IhÈ incuming re5011r¢ès ancl Ilie appliLYlloii ol resuiii'cè¥, Inrludiiio IhL inoomp qnd i'xpeiidit(Iie lor Ihal p&riDd. In PTUPalll?g thes liiiancial slalertlLJiils, Ilie Tiusl¥es cire rgyuired lo.. select siiilable tJcLoiiI?ling Pf)lieie5 ah(I theii apply Iheni con5151enlly'. (Jbs￿rv￿ the mplli()(Is Jii(I piinriple% in tho Gl)iirilins SORP., i?iake judqeilleii15 dnd ¥slirria194 Ilitil rvèsyiiaijle diid K)riideiil.- £tr11e Nvliellipi dppllc'ablg. UK ALcoiinling Slpndaids Iiavv bihL)n folln¥"l?(I, %iil)jpr.t lu ai)y Iiiat(Jri81 depariure5 dlscIu5vd gild expltiliiud iii Ilie IiiiAllI".ial slÉtlvn)eiils', prepaie IIIL. fiiidnci31 5taloin&nl% fti) Ihe Joinu roiieern hasi8 111)lean Il iv inappi'(>piialts lo presyniL> Ilial tlie charitable cunipaiiy v¢ill L'Jiiliiiu& iii ljusiiiess. MATILDA COMMUNITY DAY NURSERY (A company limited by guarantee) DIRECTORS, AND TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Triislo&s ai4 rv.Epontsihle Itlr keèpiiig pik)ppi arr.<)ui)Iiiig iecoids Ihal disclosv willi rva5uii8ble Ihp linancial slaleiiipiils (:111)Iply viilh IliE C()ITII)rillies Ar.1 20D6. Tlip.y drLI ?11srJ iosi)Jiibil)Iv flir oJLils ¢)f lh& ehaillAI)l& LfllTlI)aiiy &I￿d ligiioe loi Idki11g1 iea%viiLiblo vli'.ps lur IIIL Tlils report has btyLlI ijrv.pdrpd iii aCe¢?IdanG¥ ivilh tho speLliil prvvisiuFIS Telalinq l() Sn18111.'OnlPk)niès wilhill Parl 15 ftl the Con?paiiivs Ac.120Q6. APPROVED BY THE COMPANY AND SIGNED ON ITS BEHALF BY: e55a Smith USTEE I DIRE TOR y 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MATILDA COMMUNITY DAY NURSERY (A company limited by guarantee) I report on the accounts of the company for the year ended 31 St March 2023. Respective responsibilities and basls of report As the charity's Iruslees of the Company (who are also the directors of the company for the purposes ofcompany lawl, you are responsible for the preparation of the accounts in a¢¢ordance with the requiremenls ol the Companies Act 20061.the 2006 Acl'l. Having satisfied myself that the accaunls of the Company are not required lo be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report ir¢ respect of my examination of your Charity's accounts as carried out under section 145 of the Charities Act 20111"Ihe 2011 Act"). In carrying out my examinalion, 5 have followed the Directions given by the Charity Commission (under sèction 145{5llbl of the 2011 Act. Independent examlnevs statement I have completed my examination. l Confirm that no material matters hav& come lo my attention which gives me cause lo believe that.. accounting records were nc)I kppl in accordance with section 386 of Ihe Companies Act 2006., or the accounts do not accord wilh such records-. or the accounts do not comply with relevant accounting requ1￿mentS under section 396 of the Companies Act 2006 other than any requiiement that the accounts give a 'lrue fair, view which is not a maller considered as part of an independent examination., or the ac¢ounls have not been prepared in accordance with the Charitles SORP IFRS102). I have no concerns and have come across no other mallers in connection with the examination lo which allenlion should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached, DAVID TERRY FCA RAMON LEE LTD CHARTERED ACCOUNTANT 93 TABERNACLE STREET LONDON EC2A 48A 31 January 2024 MATILDA COMMUNITY DAY NURSERY IA company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 315T MARCH 2023 SUMMARY INCOME AND EXPENDITURE ACCOUNT UnrestplctLQ Re5trltt2d Fijnds F￿1)d$ Notes Total 2023 Total 2022 Incorre Incuir￿ fr#m tr.hèiilable a¢li¥ille5 Invf SttnEril Incoinè 194,939 194.939 238 178.161 Total InrAO 195177 195,178 178 189 F.xpoi)dltk>lL' 203,qJ7 203,957 17Éi,68Q Total Expenditufe 203 957 203 957 176.6a9 Net In¢onp lexpendilurel and the rypvement In fvnds lor Ihe ye1& r 18.78DI 18,7801 1,480 S1,764 Tot41 Furtd$, c#riled forward 10,8J3 42.3a4 Thg slalemenl of Fiiiaiicial Activities also cofflplies ivilli the rB4uir@rneiil fDr an Ii)comÈ and Expeiidiliire ArLoiiiil linder Ihe CviiipaiiiL'5 A¢1 2006. CONTINUING OPERATIONS All Iiic.otTliilfJ rès1)ur¢e% iiiid iesDiirc¥s Lixpend*3d derive froni baniinuing ￿l:11vIll#S. MAflLDA COMMUNITY DAY NURSERY (A company limited by guarantee BALANCE SHEET AS AT 31ST MARCH 2023 Notes 2023 2022 Fixe¢l Assets Tangiblp A$4*ls 1DJ Current Assets Deblor5 Cash in Hand and ril Bank 1,278 60,307 9.642 85,254 61,585 94,896 Liabilities Ci'eclilurkn falling Ilup Wll)iii one year 19,2U1 43.835 N#1 Currpiil Asspl% 42,384 51,062 Net Asseis 42,384 51.164 The Funds of the Charlty . Unro51ric,led Funds RLislric.Ip(l Fiiiié% 12 31,551 1D,833 40,331 10,833 For th¥ fiiiancial year eii(Ivd 31'_1 Trr pi#pdiiiiu fii)ai)r,ial slaiemoii18 whirh givp. Ii(l¥ £ll'id Idlr viiaiv ()f Ihe slate ol allaiis uf the conipdny ds al the end ol the firiilnLiril perit)d ond ol Ils prof51 aiid los% lor Iho fii)an¢idl pcii()d In n¢CDidaiict* wilh the FEquiittinenlo of Sttcllrjn 394 and 395 ¥iid iYlii¢li olher¥vise L'vmply ivilh thp iefiiiif&iTibiiilb ul I11¥ CDinptiiiiv% AI',12006 iyldliiiu lu Ill a£fjoLiiI15, so far applicable lo the ct]mpar)y. Thp.%E finanLlal slalemenls have bee11 plepared in 7ccordai)cL4 Wlth Ihc provl*Jions applicdble lo c()tnpsJr)les subject to Ihe sEnall LO[ii[)uni￿s, {￿ul￿)e within Part 15 nf thè Cotni)tJfjie•￿ Act 2006. financlop slaleuienls véere approved b¥ Iliv Liirrii)any ijii 28111 Jpiiiiary 2024 ond wi.re si(Inprt i)n MATILDA COMMUNITY DAY NURSERY IA company limited by guarantee) NOTES TO THE ACCOUNT5 FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES 1.1 Baals of PTeparation of a¢¢4)unts Tl)e linaiir.iJl-13l¥fflviil4 h￿1vL bLa?n p114lN7ro11 iii aLI-.iiid4iityv will) ALf'oiJnlinu c1nd Rf.'i)iJrtlng by Cli- Cliarily SORP IFRS 1021. Tlio fiiiBI)r.ial Rpii(IitiniJ Blai￿ard dpplicable iii tho UK Ir nd RLI)ubllL thl Irplarid IFRS 1021 1110 CDnip)Aiilp4 Acl 2006. Matilda Cnmmuiiily Ddy Nuisèry rrieel the definlllr)n of a piiblic benefit enlity under FRS 102 Thp financial slateni￿nIS prÈparthd ii) slerlinu, bohich Is Ihe Iviiclioiial r.vrroncy of the Clia(ily. 1ni)plaiy In Iliese slal@m&n1.8 arv i()uiided Iv lh￿ IiOilfF!sI Pound. Tho ocLuiinli' arcaiJi)Is. uthratwibè-ltslvd Iii Iho r￿li)VIll)I n()le￿I*l ti) IIIpi14 l.2 Prep3ration of arcctuntg on a goiny concern basis Tlie r,harity b Finanr.&al ￿tateMentS show a Iiel defitsil uf £8,7801203.2 £1,4BJ profill Ipr the year aiid free i*)sÈivEs of £.- 1,JJ112022 £40,331). Thfi Iiuslees are tif Ilie. vie¥v that thes8 If2¥ulls Iiav spcuied thc. iii)nwrlialv IiiliiiLb ()( the Cliarily lui Ihe nexl 12 10 18 munll)s and 01) Ililt bts" Ihc Charity 1.4 Incoing IiiGI)Ine is Ivrouiii8e(I vilion IhL' Lhliiily ha% p.1ilillemftnl to Ihe luiid5, ony p&rfDrii?anrp LviifjJiliDIIS allatilEPtJ l() Ilic ilvrtils) ol Iiicorri@ have been mel, it i)robdkile Ilial Ilie incotrye will bL) ré'coived ai)d the amuiJnt Lall iyieasured reliably. la) Inoomè re¢,pivvfl by ¥v3y uf uianls and d01131ioi)% Inr.Iiid8d in lull in the settlomenl ot Flnai)rlir I Aclivilies ivl)vii ier.'piv¥d. Iinlps$ Iliey ii.lylo KJ %psr.Ified future PEriD(I, 117 wl)Irli L{l%Vitr Ihtsy aio delorr(jd. {l)I IliLLllil¢ Iivin Llidiilablp EJ¢livill(!s rprelve(I by way cil r￿V￿ri￿e oranls aiirl d()114tIOllS cr*,'(lil￿1J lo r¥sliiclL.d In¢".1JiR￿ rL?%iiiirr.ov uii Ihp 13111ipr diilu. ()f vilieii they are rijcplv￿rt rjr wheii Ihtty Ilfl: rvLtTrSvdlil¥, Iinl2%¥ Ihf..y rplalc. to d JPQf.ifipil fuliiiLi perind, Iii wl)ich raso 11)Èy Ir I'¥ IIHleridil. (Ll Giaiiltr and donalinns ul geiiL4[4l1)￿IIirL lire iiul Bondltional oli d¢liveriii(J Gertxin Ikvpl nl sptvlc aro includF.d as pail nl fafEtiils and Donations slioviii uii(Ipr Iiole 2. P#rloitnance re121ed grants and donalinns kyhich hav& roiidiliuns lor a specific oulcornè BI'P irirliid¥d 8$ Iiicoiiie Iiom ChariloblE Arlivilies 8h¢)wrt la nntp. 3 Idl Capital gra11￿- loi Ihp iJiii'e1iA￿p of fixp.ll agsels ai¥ ¢rLdilL.d lo IpEt1icl￿.d iiic()niiii Ji ¥LJsuui¢e¥ un Ihe earlier rl41& of vilioii IhÉiy are rerp.IvLail nr reGeivoil)le. DLprE)kntfiliLlI? i)n Iht) ipldl&d IixL>d lal Niii'bE71y iI)LDmt,. Is i¥c.oyi'ii4vd A.% fr'.tiiiip.d Illial l. 1.4 Volunt8Brs and donated strvi¢es and lacilitiès Donaled prolessional L4er4ices gnd doiitlled fdcililies ale TeGllgTsisgd as income whpn 11?e rh811ty hB$ ci)ntrul over thè ilpm, ariy rondilions assO￿l￿1ed with thé donglpd item have beeii iiiet, th8 receipt of VLUllUllllI,, ljeiiefil Irom the 1158 1)y IhE2 rhaiily of Ih£. itilm ir. prnb.Iblc and Ilial ptyi>nDIiiiL benelil cali be io MATILDA COMMUNITY DAY NURSERY {A company limited by guarantee) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 niea5Lired reliably. In aLLuidanLe Vllth tho ChEJrilic) SORP {FRS 1021, Ihv uen¥ral vuluiilevr limè Is not recogiiise(J. On rpr.eipl, dniialv.(I i)rnlpssiunal spr1ir.ps aocl fluiidlLid fJoililie5 arp ieLUUIEI,8vd i)11 tho basi5 r)1 ilie tsLJrvir,ps or IRrililips ol equivalent eLOlit)niiL hpiiefil tho 01)Q11 mgrkul., a Guriespiindino Anir)Iiiil is rvLo¢iiiiseil iii oxpondilure in IhE periu(l (Jf fel:pli)l. Nrj 411ch cloiicili 1% cldssified Linder Ihp Inllnwinq cli'.livily Iiuadliig¥'. lal Co%ls ol ralsiiig fund8 conipiii-Li Ilie riis15 ul SLLhiFlJ( qiaiils and donali0115 aiid ollivr IradiiicJ Hulivlll¥s Ilial raise fiintls and Ihoir associal¥d SiJllPE)Il c(?slb Ibl Exp&iiililuie 011 eharilat)le drliviliLJ% incliidp pxppndiluie dgsrjcialpd willi IIIP ITldlll (>lij¥rllves ol the Cl)aiily dnd InLILttJE both direc15 8nd IhL5lr associal¢d giippotl cf)sls. IrrprnverHbli VAT is ¢liargeii a cost Hoaingt Iha ALlivily lur wliii',Ii tlie L'XFb¥.11(liltirÈ i"ia4 i11rurr2d. Allocatitsn of support cosls giippr)rt t.nqls ale Ilii)s& liincti0115 Ihol 1gSolGI Ihp viork Ihl Iho L,1111ily bul do iiol directly iindortÉlkrJ chaiilèblo activities, Siippoil i'.tsqlq ii)¢ltido h8rk-ollir(.' ro%ls, linénLB rJ1141 acliiiiiiisli'alilin pprspnnel, payrrjll anil governance costs which suppoil the ClIHrEty'￿ priJgrAn)me8 dnil £)Lllvlllus. Tlies? (:aslg iavLJ bÉ)pn allocated bÈlviÈen nl raisliig fijiids and ￿xr￿1)dfitIjro ￿11 e.hL2rIta￿1￿ dLlivilies. Tli¢ basl on vihiLh giippnrt cosls hAvè been allucaled are set out In iiolo 6 1.7 Fund5 a¢¢ountancy Uargs1iiLlwd lund5 gre avriilable to 5PPFiII (1118LlivIii￿% tliat Iiirthpr Aiiy ol IlTr¥ PLirpusEs ol Ihtt Lliaiily. Rèslrir.l¢..rt fiinds are donalloiis ivhlGlI Ilic doiiur ha;- -pn¢ifiod re lo be sDl¢?Iy for parti¢iilrir arpos of ihe Cliorily's woiR 01 loi specilic piujv(.'1s t)v.iii¢J uiidertakpn by Iho c.hdiily. 1.11 Tan￿1b]e Fix¥d Assets aiid dèpre¢ialion T3ngible fixgd as%els leKI".IiiiJii)q IllVL'slmenlsl dre slaletl al r.041 Ip%$ dpprFJr.iHlir)n. Thp ol illini)I addilionr 01 Iliusp i.'osling less Ilian £500 not rapilèlised. Depiecialiun is pri)vid&d al rates calcu￿￿ted lo vi¥il* off thÉ> en51 nr valualioil ul fixe.d &4-6yl4, le¥5 Ilivir L)slimatorl rosidiiL?I valuc, over Ihoir pxpi!rlLJII usvful lives on the lolloiving bagg5'. Pioporty iniprtsvèmenls Coiijpiitpr eqiiipiiienl 12.strl uri i.'u41 33.3Q/o Ull l.'{)%l DplJlDIS Dehl(Ii% And (Illier debt01￿ i*Lc)giilggd al the settlpm¢nt oiiiounl due after 4iiy trade disGoiinl offèrf.d. Propayments are valuLsd ?< I Ilip amoLiiiI prgp8id nel ol any trade di4couiils du¥. li MATILDA COMMUNITY DAY NiIRSER Y (A company Ilmlted by guarantee) NOTES fo THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 1,10 Cash at bahk and hand Cash al l)¢iiik and in Iiiind Iiir.liiilp.s LAsh and s11trrt-Iprni rasli fJvi)lJbil5, 1.11 Creditors i)rovi.4iDllg Pi281 fbVI',nl Ihgtl will i)rohably Ic5uII Ir) Iliv Iianslei ul fuiid4 lil a Iliiid pAily aiid Ilie an)¢)uiil Iluo Its %èttlo the rJIi￿gaIJott rjaii nitsasitsri411 tsr ￿$t1111dled rèll4bly. CFLi¢lili)rs and pitsvisluiis arc niJri¥ially IpcoJé Iilsed al tlieir sottleiiièi)I dinliiiiil aller iillusviiiu fur any Irédli discouiil% due. 1.12 Finan£ial Instruments ThL Cliarily Dnly ha4 fiiiancial vl a kind IhAI (111.91ify a l)a5ib finatTrrial inslruffleiils. Bd%iL fiiiaiii*lcil in%li'iimLiil4) Hrv, iiiilially r(4rt)giiispd ill Iiii IlJl¢ rliori vdliiE and siibspqiJ(Jnlly mea-lired al tlieli %p.IlliJmpiit Vciltip wilh Ili¥ pxpp.p.lalioii r)1 baiik10ons iyhlrh are 6iib5èqULiiilly I)IL7c S41rLJil Al Hm¢7rti%pil I:tJsl 11. 1.13 Taxall(Jn Tlie Chailty is A rgui%lpipcl bliaiity aii(11112rplor&, Is IiahlE lur IIiLOFne Tax oi CDIpDiatlon TA¥ nn licort1￿ derived Irom Ils chaiili¢ aLlivilies as 11 la115 Wlthin tlie VHrious ex¥iiiplions ?vailable lu regi-1￿[0(1 chgrilie5. 1.14 Judyenjent Bntj ke.y soLirtes of estlmaling uncertalnly li Ihv ¥JpplicalFUll l)1 the Lornpèi)y s a('.I;iJisr)liiiy policy, IhL' rh¢irity1s IPtiiiiied Its mako lurtopMpiil8, p%IiiDAIv.4, iilitj oststinipllong abi)Iil th& LJriiilrig ir IiinuiII (if viss91￿￿ aiid liabitilii:" ap11￿165[11 Iiuiri ollier 4iJiiices. LJ4111)Idloo dl)(I n5sftridlud assumpliuiis base.d (In hislr)iii'.al XPLllQllCL) arid i)Ilipr facl()r% ilik41 aio ('.01)%ldfrrpcl lo i&lèv rLiVjSjIIII (Illrt fiiluie peiiodb kvheip Ilie It:visinn allp.Gl- boib ciirrEnt aiid f(Ilurts period¥. 1.15 Pension Th(* Cliririly i)pèralL'" defined Li)nlri11111ion PL&iision sche.ITltI. Thp asspjls nltlip schemt4 are held 54par.?lely Iroiii Ilif)*L' Lil the erjmpaiiy iii ali iiidepsndp.nlly adii)ii)islerpil Iiiii(Is. Tlie ppnsion cost chargè repr4'senl% i".onlribiili0n￿ PL4yAblH l?y tlie chaiity lo thè Tiind, Tlie cliaiity has li8bilily uiider Ilie se.Iipme other 11)an for tlie poyi)Iviils vf IIiubL Gontribijlinn 1.16 Cash Flow Sfatement exeiJiplii-Iii i)ioviilvil l)y £ORP (FRO 1021 a stf peFson* eniployed l)y the. rhaiity durinij th* year ivag 8 {2022- 81. No piiiplE)yee i&otsiv('.fl rpi7iimeralion In VXLI.'55 f>1 £60.000 dufinq Ihe year. bgnolils lift1?￿ k¥y 1tlilll&!IL￿1[1￿l1{ i)f>lbiJiinel yl Llir.I c.118rity were £32.58512021 £30,992) 14 MATILDA COMDnuNITY DAY NURSERY IA company limited by guarantee) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 TANGIBLE FIXED ASSETS: 2r123 2022 NFT BOOKVALUES Trlvr5ery Egulpmp.nl Prtsperty Impruvqmont 103 103 MOVEMENT INTHÉ VEAR Cos1 ol vo￿¥*1¥? Addltyons Dlsposa15 C105tnÈ 8ul*hce TrIuFfdery Egtilpmenl Lon)iJiiiÈr E#JlpmÈnl l)iop*rty Iinprtsvoment 7,217 7.277 3,882 23,678 34,837 34,857 Chayge lor Iliè ytsar tlopreel*tlon Openiog Bolante5 Closlng Balenc&5 NyroL'iY Equlpni¢nt l-nmputèr £yu5pirpL%nt frtjperty Itnprov¢niwL 7.174 3.8S2 25,67 103 7,?77 23,678 34.734 103 34,837 DEBTORS: Tot212Q2J rotal 2D22 Fees OutslaodlnB 1? 9971 4.27.1 12. J(J71 1,278 1,278 10. CREDITORS amounts falling (tue withln oiie year.. Total 2023 Total 2022 'Ifade Qriiditrnrs 1,322 1,881 11,89 2,037 3,B07 19,702 roL'£ Reioiv￿d In Advan Adyancq Dopo%il Olhpr Creditois . PL'nsioiis PclVat)le Aicrual 1,658 2,450 425 11,501 19.201 43.83S 15 MATILDA COMMUNITY DAY NURSERY IA company limited by guarantee) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 11. MOVEMENT IN FUNDS.. 01.04.22 In¢Dme ExpÈndlture ,11.DJ.2J Re5trlclod Funds.. tstL4duaLp Lezdor FuiiJ C)rgTh1 Toi¥*r Hill Tr￿1 l.onrJon Boiouqli of l.laitQ-?tr 10.6JJ 10.833 Unresirl¢iéd Fiittds-. t￿n￿li11 Fund 40,331 195,177 Tut41 Fund-., 61,1d4 1116,177 alilnGe ii S at U1.rJ4.21 Ba14llCQ tss at )l.OJ.22 RestrlGted Funds: Exptsnditur CIFadiiate Leadpr Fiiiid p￿￿￿1. 10.833 10,833 UrWtybtriGl￿.d Ftiii¢lr- Gorkn¥fdl FuAdg 39.564 17S,40? 40.331 Tol&l bunrls 49,684 17ll,169 176.689 51,1$4 12. ANALYSIS OF FUNO BALAf4lCES BETWEEN NET ASSETS itnrosirlcled Fijnds Restilctcd fvnds Total 2Q23 Tolnl 2022 103 3',.551 Iv,N i¢.8Jts 42,3 61.164 AM4ThlyiJl f tTh)vtyrmnt In fund%- Pf¢vIo ytar Unrtrslrlclod Fund5 14eStrl¢lod Ftsnd5 T¢>tFI 21Y22 rol&l 2th21 r&r*lliblo Fixed Asgttls Cuiiura Ass81s 103 s1.1￿1 Bl,164 79) 40.228 J(> MATILDA COMMUNITY DAY NURSERY (A company Ilmited by guarantee) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 Description, nalure and purpose of fund5.' R£strlcled Funds.. Graduate Leader Fund Grant L.8. Tuvier Hdll)1&1s aiJ1&È7d lo pay ihe IDlal granl Ill £29,000. %iiblDcl10 fuiiding bping Avciilalilo tlom the Depailmeiil ol Ediicalitti), lor lit)minJled sl411 Ivieinbei IFoFfl Ihv seth.iig for BA Hons PT and EYPS rhort palli¥vay lideiilified Pall)Ivay). This iva% Pdid iii Iliree inilalnieii14 of E7.OQCt plus £2,000 (pay and rvwBrdsl Al &acl) Ipvèl ol qiialifirab-011 and Ihvn £2,000 Iriay dll(I rp¥¥?irf-.l %vhlle Lumpleliiig EYPS. lor the ppriod ol the Agieemenl sulJlvLI Ii) tlig Iprm5 ¢in(I cniidilioiiJ bLliiu r¥lLJI oiid conliiiiiatlon of giant luridinii. Tliv balai)cLTr carried lot%vaiil ol f.10.831 it iJii%i)ftnl Iiinds at Ihp eiid. Ilie ljllbpenl fiJnd% rriay ullimxl*ly hv IULuveiptl l)y L.B TLTrYQVI Han31HIs. However, Il is now undeistot>d thai th￿ Nurspry iiiay bo Ilbei1y It) impleiiiènl the r8mèining qrunl ut aiiy lini2 ivilhiii seven yeaio Ifom th? atp ol Ilip iiiilial agrtsviiTreiil lor Goiifse fundin£s. Tower Hill Trust Fuiiding rereivFxJ towoids Ilie uu$ls tjf i)IBysJi'uiJiid ￿Ult￿¢t. TlILi balance Laiiie¢J lorward reiiivsr!nls, thè iiiicleprpcialpd costs at tliu yoai Lbfl(4. General Funds: Gen¥r¢il luiid r¥i)i¥sv.iils fuiids availi¢ blu t(} sp&iid xt 11)p (Sisrrplii)ii nl Iliik Trits%leos. 14. SHARE CAPITAL Tl)2 ¢oiripaiiy Is limileLI l)y giifirAI)160 gnri dops nLII havo aiiy slière capital 15. RELATED PARTY TRANSACTION Nts ielAleil i)oily Iran%4r,lioiis' l()uk pl