Management Report
Immanuel Pre-School Playgroup For the period ended 31 August 2022
Prepared on 22 October 2025
For management use only
Table of Contents
Statement of Activity........................................................................................................................................3 Statement of Financial Position.......................................................................................................................5 Statement of Cash Flows ................................................................................................................................6
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Statement of Activity
September 2021 - August 2022
| Total | |
|---|---|
| INCOME | |
| Childcare Grant | 43,864.76 |
| Donations and legacies | -7.88 |
| Parent Fee Payments | 16,544.45 |
| Sales | 76.50 |
| Total Income | 60,477.83 |
| TOTAL | 60,477.83 |
| EXPENDITURES | |
| Accountancy Fees | 909.00 |
| Annual Subscription | 50.00 |
| Bookkeeping | 458.00 |
| Children's Activity | 50.00 |
| Cleaning / Cleaning Products | 0.95 |
| Drinks | 5.00 |
| hmrc - interest, fees, fines paid | 29.17 |
| Membership Fees | 770.56 |
| Office/General Administrative Expenses | |
| First Aid | 3.99 |
| Total Office/General Administrative Expenses | 3.99 |
| Other Professional Services | 606.60 |
| Payroll Expenditures | |
| Pension EE | 1,368.28 |
| Pension ER Expense | 463.01 |
| Taxes / HMRC | 1,809.07 |
| Wages Payments | 49,725.44 |
| Total Payroll Expenditures | 53,365.80 |
| Phone Costs | 357.12 |
| Printing, Postage and Stationery | 11.55 |
| Rent | 7,474.00 |
| Resources for Children's activities. | 754.90 |
| Snack / Meal Costs | 191.60 |
| Subscriptions | 10.00 |
| Toys | 18.00 |
| Training | 462.00 |
| Total Expenditures | 65,528.24 |
| NET OPERATING INCOME | -5,050.41 |
| OTHER INCOME | |
| Fundraising | 350.00 |
| Total Other Income | 350.00 |
| OTHER EXPENDITURES | |
| Sarah - In Query | -444.82 |
| Total Other Expenditures | -444.82 |
| NET OTHER INCOME | 794.82 |
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Immanuel Pre-School Playgroup
NET INCOMEIIEXPENDITUREI £ 4,255.59 Immanuel Prg-S¢hool Playgroup 416
Statement of Financial Position
As of August 31, 2022
| Statement of Financial Position As of August 31, 2022 |
|
|---|---|
| Total | |
| FIXED ASSET | |
| Tangible assets | |
| Fixtures and Fittings Cost | 12.00 |
| Total Tangible assets | 12.00 |
| Total Fixed Asset | 12.00 |
| CASH AT BANK AND IN HAND | |
| Main Account | 5,560.64 |
| Petty Cash | -375.15 |
| Wages and Salaries Control | 705.90 |
| Total Cash at bank and in hand | 5,891.39 |
| NET CURRENT ASSETS | 5,891.39 |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |
| Trade Creditors | |
| Creditors | -11.48 |
| Total Trade Creditors | -11.48 |
| Current Liabilities | |
| HMRC Liability Account | 3,981.02 |
| Pension ER | -191.57 |
| Pension LiabilityControl Account. | 358.70 |
| Total Current Liabilities | 4,148.15 |
| Total Creditors: amounts falling due within oneyear | 4,136.67 |
| NET CURRENT ASSETS(LIABILITIES) | 1,754.72 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 1,766.72 |
| TOTAL NET ASSETS (LIABILITIES) | £1,766.72 |
| CHARITY FUNDS | |
| Opening Balance Equity | 15,277.32 |
| Retained Earnings | -9,255.01 |
| Surplus/(Deficit) | -4,255.59 |
| Total Charity funds | £1,766.72 |
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Immanuel Pre-School Playgroup
Statement of Cash Flows
September 2021 - August 2022
| Statement of Cash Flows September 2021 - August 2022 |
|
|---|---|
| Total | |
| OPERATING ACTIVITIES | |
| Net Income | -4,255.59 |
| Adjustments to reconcile Net Income to Net Cash provided by operations: | |
| HMRC Liability Account | 3,981.02 |
| Pension ER | -191.57 |
| Pension LiabilityControl Account. | 358.70 |
| Total Adjustments to reconcile Net Income to Net Cashprovided by operations: | 4,148.15 |
| Net cashprovided by operating activities | -107.44 |
| NET CASH INCREASE FOR PERIOD | -107.44 |
| Cash at beginningofperiod | 5,998.83 |
| CASH AT END OF PERIOD | £5,891.39 |
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Immanuel Pre-School Playgroup