## 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 

2/6 



## **Statement of Activity** 

September 2022 - August 2023 

|**Statement of Activity**<br>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**|



3/6 

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**|



4/6 

Immanuel Pre-School Playgroup 



## **Statement of Financial Position** 

As of August 31, 2023 

|**Statement of Financial Position**<br>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**|



5/6 

Immanuel Pre-School Playgroup 



## **Statement of Cash Flows** 

September 2022 - August 2023 

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



6/6 

Immanuel Pre-School Playgroup