## ||||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|