Management Report
Immanuel Pre-School Playgroup For the period ended 31 August 2024
Prepared on 22 October 2025
For management use only
Table of Contents
Statement of Activity........................................................................................................................................3 Statement of Financial Position.......................................................................................................................4 Statement of Cash Flows ................................................................................................................................5
2/5
Statement of Activity
September 2023 - August 2024
| Statement of Activity September 2023 - August 2024 |
|
|---|---|
| Total | |
| INCOME | |
| Childcare Grant | 92,437.58 |
| Parent Fee Payments | 12,740.00 |
| Sales | 619.56 |
| Total Income | 105,797.14 |
| TOTAL | 105,797.14 |
| EXPENDITURES | |
| Annual Subscription | 150.00 |
| Christmas Activities | 257.50 |
| Cleaning / Cleaning Products | 20.45 |
| DBS Checks | 53.20 |
| hmrc - interest, fees, fines paid | 229.09 |
| Membership Fees | 830.87 |
| Office/General Administrative Expenses | 64.50 |
| T-Shirts | 12.00 |
| Total Office/General Administrative Expenses | 76.50 |
| Other Professional Services | 1,420.00 |
| Payroll Expenditures | |
| Pension ER Expense | 1,156.35 |
| Taxes / HMRC | 2,546.57 |
| Wages Payments | 78,680.90 |
| Total Payroll Expenditures | 82,383.82 |
| Phone Costs | 386.61 |
| Printing, Postage and Stationery | 6.49 |
| Rent | 8,640.00 |
| Resources for Children's activities. | 877.54 |
| Snack / Meal Costs | 610.59 |
| Staff Entertaining | 22.15 |
| Subscriptions | 290.00 |
| Toys | 207.62 |
| Training | 114.00 |
| Uncategorised Expense | 51.40 |
| Uniform / Clothing | 16.99 |
| Total Expenditures | 96,644.82 |
| NET OPERATING INCOME | 9,152.32 |
| OTHER INCOME | |
| Fundraising | 700.00 |
| Total Other Income | 700.00 |
| NET OTHER INCOME | 700.00 |
| NET INCOME/(EXPENDITURE) | £9,852.32 |
3/5
Immanuel Pre-School Playgroup
Statement of Financial Position
As of August 31, 2024
| Statement of Financial Position As of August 31, 2024 |
|
|---|---|
| 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 | 27,604.59 |
| Petty Cash | -375.15 |
| Wages and Salaries Control | -2,330.00 |
| Total Cash at bank and in hand | 24,899.44 |
| DEBTORS | |
| Debtors | 680.70 |
| Total Debtors | 680.70 |
| NET CURRENT ASSETS | 25,580.14 |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |
| Trade Creditors | |
| Creditors | -11.48 |
| Total Trade Creditors | -11.48 |
| Current Liabilities | |
| HMRC Liability Account | 222.52 |
| Pension ER | -191.57 |
| Pension Liability Control Account. | -102.21 |
| Tax and National Insurance | 6,012.53 |
| Total Current Liabilities | 5,941.27 |
| Total Creditors: amounts falling due within oneyear | 5,929.79 |
| NET CURRENT ASSETS(LIABILITIES) | 19,650.35 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 19,662.35 |
| TOTAL NET ASSETS (LIABILITIES) | £19,662.35 |
| CHARITY FUNDS | |
| Opening Balance Equity | 15,277.32 |
| Retained Earnings | -5,467.29 |
| Surplus/(Deficit) | 9,852.32 |
| Total Charity funds | £19,662.35 |
4/5
Immanuel Pre-School Playgroup
Statement of Cash Flows
September 2023 - August 2024
| Statement of Cash Flows September 2023 - August 2024 |
|
|---|---|
| Total | |
| OPERATING ACTIVITIES | |
| Net Income | 9,852.32 |
| Adjustments to reconcile Net Income to Net Cash provided by operations: | |
| Debtors | -544.56 |
| Creditors | -171.00 |
| HMRC Liability Account | -9,095.59 |
| Pension Liability Control Account. | -692.01 |
| Tax and National Insurance | 5,361.95 |
| Total Adjustments to reconcile Net Income to Net Cashprovided by operations: | -5,141.21 |
| Net cashprovided by operating activities | 4,711.11 |
| NET CASH INCREASE FOR PERIOD | 4,711.11 |
| Cash at beginningofperiod | 20,188.33 |
| CASH AT END OF PERIOD | £24,899.44 |
5/5
Immanuel Pre-School Playgroup