| Page | ||||
|---|---|---|---|---|
| Report ofthe Trustees | I | to | 3 | |
| Independent Esamluer's |
Report | |||
| Stntement ofFinseelel | Acllvlttes | |||
| Balance Sheet | ||||
| Caslt Flow Statement | ||||
| Notes to the Cash Plow | Stateruent | |||
| Notes to use Flnanclal Staterneats |
9 | to | 14 |
| 2023 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||||
| fund | fund | tttuds | funds | |||||
| Notes | 6 | 8 | 8 | |||||
| INCOME | AND ENDOWMENTS FROM | |||||||
| Donations | and legacies | 216,707 | 216,707 | 206712 | ||||
| Charitable | activities | |||||||
| Opemlion | ofnursery | 681,872 | 681,872 | 634,351 | ||||
| Activities Investment |
for generating income |
funds | 3,763 ~1047 |
3,763 ~1047 |
325 33 |
|||
| Total | 903,389 | ~903 389 | ~840 21 | |||||
| EXPENDITURE ON | ||||||||
| Chart table achvltles | ||||||||
| Operation | ofnmscry | 978,411 | 978,411 | 790,192 | ||||
| NET INCOME/(EXPENDITURE) | (75,022) | (75,022) | 50,729 | |||||
| RECONCILIATION | OFFUNDS | |||||||
| Total funds brought | fmvtmd | 339,424 | 339,424 | 288,695 | ||||
| TOTAL FUNDS CARRIED FORWARD | 264,402 | ~264402 | ~339 424 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | filllds | funds | |||
| Notes | 6 | 6 | f | f. | ||
| FIXED | ASSETS | |||||
| Tangible | assets | 11 | 56,183 | 56,183 | 20,238 | |
| CURRENT ASSETS | ||||||
| Debtors | 12 | 17,996 | 17,996 | 14,745 | ||
| Cash at bank | ~312597 | ~312597 | ~368445 | |||
| 330,593 | 330,593 | 383,190 | ||||
| CREDITORS | ||||||
| Amounts | falling due within cne year | 13 | (122,374) | (122,374) | (64,004) | |
| NET CURRENT ASSETS | ~208 19 |
208419 | 319,186 | |||
| TOTAL ASSETSLESSCURRENT | LIABILITIES | 264,402 | 264,402 | 339,424 | ||
| ~264 402 | - | ~264 402 | 339,424 | |||
| FUNDS | 15 | |||||
| Unrestricted funds |
~264 402 | ~339424 | ||||
| TOTAL | FUNDS | ~264402 | ~339 424 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Notes | f. | 8 | |||
| Cash flotvs from operating activities Cash generated fmm operations |
~10,310) | ~59 187 | |||
| Nel cash (used in)/provided | by operating | activilies | ~IO310) | ~59 187 | |
| Cash flows fmm lnvestiug | sctlvlfles | ||||
| Purchase oftangible flxed lnlerest received |
assets | (45,538) | 34 | ||
| Net cash (used in)/provided | by investing | aotivitics | ~45 538) | 34 | |
| Change in cash and cash reporting ported Cash snd cash equivalents |
equivalents ln tho at the beginning |
of | (55,848) | 59,221 | |
| the reporting period |
~368445 | ~309 24 |
|||
| Cash snd cash equivalents reporting peflod |
at the end | ofthe | 312,597 | 368,445 |
| RECONCILIATION A~ |
RECONCILIATION A~ |
OF | NET (EXPENDITURE)/INCOME | NET (EXPENDITURE)/INCOME | NET (EXPENDITURE)/INCOME | TO NET CASH FLOW | FROM OPERATING | FROM OPERATING | ||
|---|---|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||||
| f. | f. | |||||||||
| Net (mtpendlture)/lacorue | for tlte reportlug | period (as per the | Statmnent of | |||||||
| Fluanclel Activities) | (75,022) | 50,729 | ||||||||
| AdJustments for: |
||||||||||
| Depreciation charges |
9,593 | 6,521 | ||||||||
| Interest received | (34) | |||||||||
| lacrosse)/decrease | in | debtors | (3251) | 4,862 | ||||||
| Increase/(decrease) | in | creditors | 58,370 | ~2891) | ||||||
| Net cash (used ln)/provided | by operatloas | ~10 310) | ~59 187 | |||||||
| 2. | ANALYSIS OFCHANGES | IN NET FUNDS | ||||||||
| At 1/4/22 | Cash flow | At | 31/3/23 | |||||||
| 6 | ||||||||||
| Net cash | ||||||||||
| Cash at bank | ~368445 | ~55848 | 312597 | |||||||
| 368,445 | ~55 848) | 312,597 | ||||||||
| Total | ~368445 | ~55 848 | 312,597 |
| DONATIONS AND LEGACIES |
||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| 6 | 6 | |||
| Gmnts | ~216707 | 206,212 | ||
| Grants received, included ia the above, arc as follows: | ||||
| 2023 | 2022 | |||
| f. | ||||
| St.Helens Bomugh Council (Uureshicted) | 211,834 | 195,322 | ||
| Milk Grant (Unmsuicted) | 4,873 | 4,791 | ||
| Fudough Income |
1,099 | |||
| Covid 19grant | ||||
| 7 | ||||
| A.CTIVITIES FOR GENERATING FUNDS | ||||
| 2023 | 2022 | |||
| 6 | ||||
| Income &om draws, raffles sud lottery | ~3763 | 325 | ||
| All income flnm activities for generating | funda in the current year relates to umestricted | funds. | ||
| INVES~ INCOME | ||||
| 2023 | 2022 | |||
| 6 | f. | |||
| Interest received | ~1047 | 33 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Activity | ||||||
| Nursery | fees | Operation | ofnmr | cry | 681,872 | ~634351 |
| Support | ||||
|---|---|---|---|---|
| Duuct | costs (sec | |||
| Costs | note 7) | Totals | ||
| f. | ||||
| Operation | ofnmsery | 913,680 | 64,731 | 978,411 |
| SUPPOR | T COSTS | ||||
|---|---|---|---|---|---|
| Governance | |||||
| Maasgement | costs | Totals | |||
| f. | |||||
| Opmution | ofnumery | 54,676 | 10,055 | 64,73 | I |
| 11. | Indemnity ins TANGIBLE |
nranco for the bus tees is included FIXEDASSETS |
at apremiuro off504 (2 | 022:f958). | ||
|---|---|---|---|---|---|---|
| Pixnues | ||||||
| Classroom | and | Computer | ||||
| eqlllplllent | fillings | equipment | ||||
| COST | ||||||
| At I April 2022 | 56,243 | 92,077 | 10,529 | 158,849 | ||
| Additions | ~36024 | ~9514 | ~45 538 | |||
| At 31March | 2023 | ~92 267 | 101,591 | 10,529 | 2~04 387 | |
| DEPRECIATION | ||||||
| At I April 2022 | 53,422 | 79,719 | 5,470 | 138,611 | ||
| Ctrsrge gu year | 4 45g | ~3465 | ~1670 | ~9593 | ||
| At 31March | 2023 | ~57 880 | 83,184 | ~7140 | 1~48204 | |
| NET BOOK | VALUE | |||||
| At 31 March | 2023 | 34,387 | 18,407 | 3,389 | 56,183 | |
| At 31Mrach | 2022 | 2,821 | ~12 358 | 5,059 | ~20 238 | |
| 12. | DEBTORS: | AMOUNTS FALLING DUEWITHIN ONE YEAR | ||||
| 2023 | 2022 | |||||
| 6 | ||||||
| Trnde debtors | 13,983 | 10@25 | ||||
| Prepsyrnents | and accrued income | ~4013 | 4 520 | |||
| 17rr96 | 14,745 |
| 2023 f. |
2022f | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Trade creditors | 740 | 949 | ||||||||||
| Social security | aud other | taxes | 67,945 | 7,672 | ||||||||
| 0ther creditors | 5,101 | 4,171 | ||||||||||
| Accnta la aud deferred | Inconre | ~48 588 | ~51 212 | |||||||||
| 122/74 | 64,004 | |||||||||||
| LEASING AGENTS | ||||||||||||
| Minimum lease |
payments | under | non-canccllablc operating |
leases fag | due as fogows: | |||||||
| 2023 | 2022 | |||||||||||
| f. | f. | |||||||||||
| Within onc year |
168 | |||||||||||
| Between onc and gve years | 1,568 | |||||||||||
| In more than five years | 571,333 | 592,667 | ||||||||||
| ~572 901 | ~592 835 | |||||||||||
| The duuity leases the | building | 0'om which it operates, | an | a long lease until 31July 2045 | at aa iaitial amount off20 000p | |||||||
| annmu, with yearly incremental |
increases | until IAugust | 2027.Alter this date, the reot is reviewed every 3 years. |
|||||||||
| MOVEMENT | IN PUNDS | |||||||||||
| Net | ||||||||||||
| movement | At | |||||||||||
| At I/4/22 f |
in funds f |
31/3/23 f |
||||||||||
| Unrestricted | hmds | |||||||||||
| General fund | 339,424 | (75,022) | 264,402 | |||||||||
| TOTAL PUNDS | 339,424 | (75,022) | 264,402 | |||||||||
| Nct movemeat | ia fuads, | included | io the above are as follows: | |||||||||
| Incoming | Resources | Movement | ||||||||||
| 1'esoutces | expended | in lbnds | ||||||||||
| f. | ||||||||||||
| Uuresttdeted | feuds | |||||||||||
| General fuod | 903,389 | (978,411) | (75,022) | |||||||||
| TOTAL FUNDS | 903389 | ~978,41I) | (75,022) | |||||||||
| Comparatlves | for movenrent | in thnds | ||||||||||
| Net | ||||||||||||
| nrovetuent | At | |||||||||||
| At I/4/21 | in funds | 31/3/22 | ||||||||||
| f. | ||||||||||||
| Unresh'leted | funds | |||||||||||
| Geaeral fuad | 288,695 | 50,729 | 339,424 | |||||||||
| TOTAL PUNDS | 288,695 | 50,729 | ~339424 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| rcsollfces | expended | in funds | ||
| f, | f. | |||
| Uarestrlcted | fmtds | |||
| General fund | 840,921 | (790,192) | 50,729 | |
| TOTAL FUNDS | 840921 | (~790, 192 |
| Repairs and lmpmvements | lbnd | 15,000 |
|---|---|---|
| Staffcosts fund | 20,000 | |
| Future lease couunihnent | fimd | 70,000 |
| CCTV installation | 4,000 | |
| Friends ofCrank | 2,143 |