## 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 

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## **Statement of Activity** 

September 2023 - August 2024 

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



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Immanuel Pre-School Playgroup 



## **Statement of Financial Position** 

As of August 31, 2024 

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



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Immanuel Pre-School Playgroup 



## **Statement of Cash Flows** 

September 2023 - August 2024 

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



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Immanuel Pre-School Playgroup