2023-09-30-accounts - Mires Beck Nursery

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Reference and Administrative	Reference and Administrative
Trustees' Report		2 to 7
Independent Auditors'	Report	8 to 10
Statement ofFinancial	Activities	11 to 12
Balance Sheet		13to 14
Statement ofCash Flows
Notes to the Financial	Statements	16to 24

The trustees	the year and since	the year end were as follows:	the year end were as follows:
Trustees:	Mrs SVodden
	Dr N Tinker
	Mr C PNelson
	Ms KERooksby
	Mrs S M McCarlney
	Mr A Platt
	MrID Rutherford	(appointed	13March 2024)

			and Lo	sses)
						Total
				Unrestricted	Restricted	2023
			Note
Income and Endowments		from:
Donations aud legacies				157,772	30,620	188,392
Charitable activities				645,615		645,615
Other trading activities				266,407		266,407
Investment income				610		610
Total Income				107tl404	3tl620	11111024
Expenditure on:
Raising funds				(36,864)		(36,864)
Charitable activities Governance costs			7 8	(987,117) ~58,358	(24,964)	(1,012,081) ~78,358
Total Expenditure				~7,042,339	24,964	1,067,303
Net income Transfers between	funds			28,065 16,961	5,656 ~56,961	33,721
Net movement in funds				45,026	(11,305)	33,721
Reconciliation offunds
Total funds brought	forward			584,963	19,621	604 584
Total funds carried	forward		19	629,989	8,316	638 305
						Total
				IJnrestrtcted	Restricted	2022
			Note	f	f
Income and Endowments		from:
Donations and legacies				94,311	52,075	146,386
Charitable activities				503,106		503,106
Other trading activities				231,277		231,277
Investment income				19		19
Other income				3,303		3,303
Total Income				832,016	52 075	884,091
Expenditure on:
Raising funds				(24,672)	(36,424)	(61,096)
Charitable activities Governance costs Total Expenditure Net expenditure			7	(901,956) ~9,092 ~935,720 ~703,704	(28,484) ~3341 ~65 242 ~73,767	(930,440) ~9,426 1,000,962 116,871
Net movement in funds				(103,704)	(13,167)	(116,871)

			and Los	ses)
						Total
				Unrestricted	Restricted	2022
			Note	g
Reconciliation	offunds
Total funds brought		forward		688,667	32,788	721,455
Total funds carried		forward	19	384 963	19,621	604,584

			Ba	lance	Sheet as	at 30S	eptember	2023
								2023	2022
							Note
Fixed assets
Tangible assets							13	334,765	353,719
Current assets
Stocks							14	175,740	158,172
Debtors							15	80,312	54,889
Cash at bank	and in	hand						138,581	120 076
Creditors: Amounts			falling due within		one year		16	394,633 ~67 992	333,137 ~45,31
Net current	assets							332,641	287 821
Total assets C dtt:4	less current liabilities df III gd			ft	tg	3	17	667,406 ~29,202	641,540 ~36,956
Net assets								638,305	604 584
Funds ofthe	charity:
Restricted income		funds
Restricted funds								8,316	19,621
Unrestricted	income		funds
Unrestricted	funds							629 989	584,963
Total funds							19	638,305	604,584

Statement ofCash Flows for the Y	ear Ended 3	0September 20	23
		2023	2022
	Note
Cash flows from operating activities
Net cash income/(expenditure)		33,721	(116,871)
Adjustments to cash flows from non-cash items
Depreciation		18,956	28,647
Investment income		(610)	(19)
Loss on disposal oftangible fixed assets		4 971
		57,038	(88,243)
Working capital adjustments
Increase in stocks	14	(17,568)	(33,408)
(increase)/decrease in debtors Increase/(decrease) in creditors	15 16	(25,423) 17,538	6/97 ~4533
Net cash flows from operating activities		31,585	119,86
Cash tlows from investing activities
Interest receivable and similar income	6	610	19
Purchase oftangible fixed assets	13	(4,973)	(1,770)
Rounding			I
Net cash flows from investing activities		4,363	1,750
Cash flows from financin activities Repayment ofloans and borrowings	16	~8,71	2,395
Net increase/(decrease) in cash and cash equivalents		18,505	(124,012)
Cash and cash equivalents at 1October		120,076	244 088
Cash and cash equivalents at 30September		138,581	120,076

3 Incom	e from donations and legacies
		Unrestricted
		funds	Restricted	Total
		General f	fundsf	fundsf
Donations	and legacies;
Donations from individuals		157,772	30,620	188,392
Total for	2023	157,772	30,620	188,392
Total for	2022	94,311	52,075	146,386

				Unrestricted	Unrestricted
				funds		Total
				General		funds
Services to beneficiaries				645	615	645	615
Total for 2023				645	615	645	615
Total for 2022				503	106	503,	106
5 Income from		other trading	activities
				Unrestricted
				funds		Total
				General		funds
Trading income;
Sales ofgoods		and services		266,407		266,407
Total for 2023				266,407		266,407
Total for 2022				231,277		231	277
6 Investment	income
				Unrestricted
				funds		Total
				General		funds
Interest receivable		and similar income;
Interest receivable on bank deposits					610		610
Total for 2023					610		610
Total for 2022					19		19

			Unrestricted
			funds	Restricted	Total
			General	funds	funds
		Note			g
Services to	beneficiaries		987,117	24,964	1,012,081
Governance	costs		18358		18,358
Total for 2023			1,005,475	24 964	1030,439
Total for 2022			911,048	28,818	939,866

Governance costs
		Unrestricted
		funds	Restricted		Total
		General	funds		funds
Audit fees
Audit ofthe financial statements		3,600			3,600
Other fees paid to auditors		7,610			7,610
Legal and professional fees		6,101			6,101
Other governance costs		1,047			1,047
Total for 2023		18,358			18,358
Total for 2022		9,092		334	9,426
9 Net incoming/outgoing	resources
Net incoming/(outgoing) resources for the year include:
			2023		2022
Loss on disposal oftangible	fixed assets		4,971
Depreciation offixed assets			18,957		28,647
10 independent examiner's	remuneration
					2022
Examination ofthe financial	statements				1,800
11 Auditors' remuneration
			2023		2022
Audit ofthe financial statements			3	600
Other fees to auditors
All other non-audit services			7,610		4 670

13 Tangible flxed assets
	Land and	Furniture and
	buildings	equipment	Total
		g
Cost
At 1 October 2022	337,120	398,432	735,552
Additions Disposals		4,973 ~114,126	4,973 ~134,126
At 30September 2023	337 120	289 279	626 399
Depreciation
At 1 October 2022	76,521	305,312	381,833
Charge for the year Eliminated on disposals	5,839	13,117 ~109 155	18,956 ~109155
At 30 September 2023	82,360	209274	291634
Net book value
At 30September 2023	254,760	80,005	334,765
At 30September 2022	260,599	93120	353,719
14 Stock
		2023	2022
			f
Stocks		175,740	158,172
15 Debtors
		2023	2022
Trade debtors		34,285	51,918
Prepayments		45,897	2,941
Other debtors		130	30
		80,312	54,889

16 Creditors: amounts	falling due within one year
		2023	2022
			8
Bank loans		9,787	10,649
Trade creditors		23,692	6,231
Other taxation and social	security	17,926	22,520
Other creditors		926	1,081
Accruals		9 661	4 833
		61,992	45,316
17 Creditors: amounts	falling due after one year
		2023	2022
			s
Bank loans		29101	36,956

19 Funds
						Balance at
		Balance at 1				30
		October	Incoming	Resources		September
		2022	resources	expended	Transfers	2023
Unrestricted	funds
General		584,963	1,070,404	(1,042,339)	16,961	629,989
Restricted funds		19,621	30,620	~24,9631	~16,9611	8,316
Total funds		604,384	1,101,024	~1,067,303		638,305

						Balance at 30
			Balance at 1	Incoming	Resources	September
			October 2021	resources	expended	2022
Unrestricted		funds
General Restricted	funds		688,667 32,788	832,016 52 075	(935,720) ~65,242	584,963 19621
Total funds			721455	884 tl91	~7,000962	604,584

Detailed Statem	ent	ofFinancial Activities f	or the Year Ended 30Septem	ber 2023
			Total	Total
			2023	2022
Income and Endowments from:
Donations and legacies	(analysed below)		188,392	146,386
Charitable activities (analysed		below)	645,615	503,106
Other trading activities	(analysed below)		266,407	231,277
Investment income (analysed		below)	610	19
Other income (analysed	below)			3 303
Total income			1101,024	884091
Expenditure on;
Raising funds (analysed below) Charitable activities (analysed below)			(36,864) ~1,030,439	(61,096) ~939,866
Total expenditure			~1,067,303	~10tl0 962
Net income/(expenditure)			33,721	~ll6, 871
Net movement in funds			33,721	(116,871)
Reconciliation offunds
Total funds brought forward			604 384	721,455
Total funds carried forward			638,305	604,584

	Total	Total
	2023	2022
Donations and legacies
Donations restricted	30,620	52,075
Donations unrestricted	157,772	94,311
	188392	146,386
Charitable ac6vl6es
Fees received	645 615	503,106
	645 615	503,106
Other trading ac6vitles
Nursery sales	262,616	222,964
Canteen sales	2,551	4,195
Course fees	1,240	4,118
	266,407	231,277
Investment income
Interest on cash deposits	610	19
	610	19
Other income
Other income		3,303
		3,303
Raising funds
Opening stock	(23,726)	(18,715)
Purchases restricted		(29,989)
Purchases unrestricted	(17,178)	(9,803)
Canteen costs restricted		(1,450)
Canteen costs unrestricted	(4,866)	(4,787)
Advertising and marketing	(5,746)	(2,651)
Shows and public relafions		(135)
Course expenses restricted		(4,985)
Course expenses unrestricted	(2,546)	(3,034)
Closing stock	26,361	23,724
Telephone and fax	(5,028)	(5,274)
Printing, postage and stationery Bank charges	(2,662) ~1,473	(2,229) ~1,768
	36864	61,096
Charitable activi6es
Opening stock	(134,446)	(106,049)

Detailed Statem		ent o	fFin	ancial Activities fo	r the Year	Ended 30Septem	ber 2023
						Total	Total
						2023	2022
							g
Purchases						(123,833)	(135,551)
Closing stock						149,379	134,448
Rent						(10,344)	(6,218)
Wages and salaries restricted						(13,036)	(10,264)
Wages and salaries unrestricted						(614,729)	(563,785)
StaffNIC (Employers)						(33,172)	(28,430)
Staffpensions (Defined		contribution)		-pension scheme I		(22,913)	(22,656)
Staff tmining						(2,796)	(1,115)
Rates						(1,482)	(957)
Light, heat and power						(9,871)	(10,705)
Insurance						(12,312)	(9,599)
Repairs and maintenance		restricted				(7,704)	(18,220)
Repairs and maintenance		unrestricted				(43,919)	(30,239)
Trade subscriptions						(3,902)	(2,375)
Sundry expenses restricted						(4P24)
Sundry expenses unrestricted						(3,184)	(4,117)
Transport costs						(62,703)	(54,052)
Vat partial exemption						(31,030)	(34,041)
Bad debts written off							2, 132
Loan interest						(1,932)
Depreciation						(18,957)	(28,64'
(Profit)/loss on sale oftangible			fixed	assets held for charity's	own use	(4,971)
Bank charges							(334)
Trustees' insurance						(1,047)	(1,169)
Payroll and bookkeeping						(7,610)	(4,570)
The audit ofthe charity's		annual	accounts			(3,600)
Independent examiner's Legal and professional	fee fees					~1,030,439	(1,800) ~3,553 ~939,866