## 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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NET INCOMEIIEXPENDITUREI
£ 4,255.59
Immanuel Prg-S¢hool Playgroup
416

## **Statement of Financial Position** 

As of August 31, 2022 

|**Statement of Financial Position**<br>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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## **Statement of Cash Flows** 

September 2021 - August 2022 

|**Statement of Cash Flows**<br>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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