Management Report
Immanuel Pre-School Playgroup For the period ended 31 August 2023
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 2022 - August 2023
| Statement of Activity September 2022 - August 2023 |
|
|---|---|
| Total | |
| INCOME | |
| Childcare Grant | 74,062.18 |
| Donations and legacies | 519.03 |
| Parent Fee Payments | 11,401.00 |
| Sales | 136.14 |
| Total Income | 86,118.35 |
| COST OF SALES | |
| Casual Labour | 50.00 |
| Total Cost of Sales | 50.00 |
| TOTAL | 86,068.35 |
| EXPENDITURES | |
| Advertising/Promotional | 16.13 |
| Annual Subscription | 90.00 |
| Bookkeeping | 1,177.00 |
| Children's Activity | 30.00 |
| Cleaning / Cleaning Products | 17.36 |
| DBS Checks | 212.80 |
| Drinks | 3.49 |
| Event Costs | 12.95 |
| hmrc - interest, fees, fines paid | 151.09 |
| Hygiene / Bathroom Items | 0.85 |
| Membership Fees | 793.06 |
| Office/General Administrative Expenses | 16.04 |
| First Aid | 21.41 |
| T-Shirts | 107.00 |
| Total Office/General Administrative Expenses | 144.45 |
| Other Professional Services | 619.00 |
| Payroll Expenditures | |
| Pension ER Expense | 1,417.58 |
| Taxes / HMRC | 3,079.35 |
| Wages Payments | 60,596.30 |
| Total Payroll Expenditures | 65,093.23 |
| Phone Costs | 369.08 |
| Printing, Postage and Stationery | 8.99 |
| Rent | 7,640.00 |
| Resources for Children's activities. | 586.18 |
| Snack / Meal Costs | 438.19 |
| Staff Gift / Hamper | 69.00 |
| Subscriptions | 284.82 |
| Toys | 42.50 |
| Training | 17.00 |
| Uncategorised Expense | 60.29 |
| Uniform / Clothing | 23.00 |
| Total Expenditures | 77,900.46 |
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Immanuel Pre-School Playgroup
| Total | |
|---|---|
| NET OPERATING INCOME | 8,167.89 |
| OTHER INCOME | |
| Fundraising | 300.00 |
| Total Other Income | 300.00 |
| OTHER EXPENDITURES | |
| Reconciliation Discrepancies | 408.13 |
| Sarah - In Query | 16.45 |
| Total Other Expenditures | 424.58 |
| NET OTHER INCOME | -124.58 |
| NET INCOME/(EXPENDITURE) | £8,043.31 |
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Immanuel Pre-School Playgroup
Statement of Financial Position
As of August 31, 2023
| Statement of Financial Position As of August 31, 2023 |
|
|---|---|
| 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 | 21,960.61 |
| Petty Cash | -375.15 |
| Wages and Salaries Control | -1,397.13 |
| Total Cash at bank and in hand | 20,188.33 |
| DEBTORS | |
| Debtors | 136.14 |
| Total Debtors | 136.14 |
| NET CURRENT ASSETS | 20,324.47 |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |
| Trade Creditors | |
| Creditors | 159.52 |
| Total Trade Creditors | 159.52 |
| Current Liabilities | |
| HMRC Liability Account | 9,318.11 |
| Pension ER | -191.57 |
| Pension Liability Control Account. | 589.80 |
| Tax and National Insurance | 650.58 |
| Total Current Liabilities | 10,366.92 |
| Total Creditors: amounts falling due within oneyear | 10,526.44 |
| NET CURRENT ASSETS(LIABILITIES) | 9,798.03 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 9,810.03 |
| TOTAL NET ASSETS (LIABILITIES) | £9,810.03 |
| CHARITY FUNDS | |
| Opening Balance Equity | 15,277.32 |
| Retained Earnings | -13,510.60 |
| Surplus/(Deficit) | 8,043.31 |
| Total Charity funds | £9,810.03 |
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Immanuel Pre-School Playgroup
Statement of Cash Flows
September 2022 - August 2023
| Statement of Cash Flows September 2022 - August 2023 |
|
|---|---|
| Total | |
| OPERATING ACTIVITIES | |
| Net Income | 8,043.31 |
| Adjustments to reconcile Net Income to Net Cash provided by operations: | |
| Debtors | -136.14 |
| Creditors | 171.00 |
| HMRC Liability Account | 5,337.09 |
| Pension Liability Control Account. | 231.10 |
| Tax and National Insurance | 650.58 |
| Total Adjustments to reconcile Net Income to Net Cashprovided by operations: | 6,253.63 |
| Net cashprovided by operating activities | 14,296.94 |
| NET CASH INCREASE FOR PERIOD | 14,296.94 |
| Cash at beginningofperiod | 5,891.39 |
| CASH AT END OF PERIOD | £20,188.33 |
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Immanuel Pre-School Playgroup