|||||Page||
|---|---|---|---|---|---|
|Reference and Administrative||Details||||
|Report ofthe Trustees|||2|to|5|
|Independent
Examiner's
Report||||||
|Statement ofFinancial|Activities|||||
|Statement ofFinancial|Position||tt|to|9|
|Statement ofCash Flotvs||||10||
|Notes to the Statement|ofCash|Flows||||
|Notes to the Financial|Statements||12|to|19|
|TRUSTEES|Mr M J Crump (Chartered|Mr M J Crump (Chartered|Mr M J Crump (Chartered|Surveyor)|Surveyor)||
|---|---|---|---|---|---|---|
||Mr D Young||||||
||Ms D Overbury||||||
||Mrs SNorman|(Speech And Language||||Therapist)|
||Mrs FJ Kellett|(Accountant)|||||
||Mrs N Crump||||||
|COMPANY SECRETARY|Mr D J Semmens||||||
|REGISTERED OFFICE|Number
22||||||
||Mount Ephraim||||||
||Tunbridge
Wells||||||
||Kent||||||
||TN4 SAS||||||
|REGISTERED COMPANY|03174367(England||and Wales)||||
|NUMBER|||||||
|REGISTERED CHARITY|1054300||||||
|NUMBER|||||||
|INDEPENDENT EXAMINER|Acuity Professional||Partnership||LLP||
||Unit 2.02||||||
||High Weald House||||||
||Glovers End||||||
||Bexhill||||||
||East Sussex||||||
||TN39 5ES||||||
|SOLICITORS|DKLM Solicitors||||||
||City House||||||
||3 Cranwood
Street||||||
||London||||||
||EC(V 9PE||||||
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|FOR THE YEAR EN|DED 31AU|GUST 2020||||||
|---|---|---|---|---|---|---|---|
|||||||2020|2019|
|||||Unrestricted|Restricted|Total|Total|
|||||fund|fund|feeds|funds|
||||Notes||f.|||
|INCOME AND ENDOWMENTS||FROM||||||
|Donations
and legacies||||64,595||64,595||
|Charibtble
activities||||||||
|Nursery
and Forest School||||494,252||494,252|513,064|
|Other trading
activities
investment
income||||~8800||~8800|1,652
2 265|
|Total||||567,647||567,647|516,981|
|EXPENDITURE ON||||||||
|Raising funds
Other tradmg
activities|||6|~1489||~1489|I 400|
|||||1,489||1,489|1,400|
|Charitable
activities||||||||
|Nursery
and Forest School||||536,986||536,986|453,445|
|Total||||538,475||538,475|454,845|
|NFT INC.'OMli||||29,172||29,172|62,136|
|RECONCILIATION|OF FUNDS|||||||
|Total funds brought|forsvard|||(142,014)||(142,014)|(204,150)|
|TOTAL FUNDS CARRIED FORWARD||||~112842)||~112842)|~I42 014)|
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||Notes|2020|2019f|
|---|---|---|---|
|FIXEDASSETS||||
|Tangible
assets|13|7,294|8308|
|CURRENT ASSETS||||
|Stocks|14|1,174|1,174|
|Debtors
(.'.ash at bank and in hand|15|22,124
~1228|24/78
508|
|||24,526|25,960|
|CREDITORS||||
|Amounts
falling due within one year|16|(62,277)|(73278)|
|NET CURRENT ASSETS/(LIABILITIES)||~37751)|~47318)|
|TOTAL ASSETSLESSCURRENT||||
|LIAIIILITIES||(30,457)|(39,010)|
|CREDITORS||||
|Amounts
falling due after more than one year|17|(82385)|(103,004)|
|NET ASSETS/(LIABILITIES)||~112842|~)42014)|
|FUNDS|21|||
|Unrestricted
funds||~112842)|~142014)|
|TOTAL FUNDS||~112842|~)42014)|
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||||||2020|2019|
|---|---|---|---|---|---|---|
|||||Notes|||
|Cash flows from operating||activities|||||
|Cash generated
from operations|||||43,847|55,833|
|Interest paid
Finance costs paid|||||(1,653)
~1056|(1,406)
5 272|
|Net cash provided
by operating
activities|||||~41 138|~59699|
|Cash flows from investing||activities|||||
|Purchase oftangible fixed
Nct cash used in investing|assets
activities||||I 023
~1023)|295
~295)|
|Cash flows from financing||activities|||||
|Loan repayments
in year|||||20 289|45 910|
|Net cash used in financing||activities|||~20 89)|~45 910)|
|Change in cash and cash|equivalents||in||||
|the reporting
period|||||19,826|13,494|
|Cash and cash equivalents||at the|||||
|begianing ofthe reporting||period|||~18598)|~32,092)|
|Cash and cash equivalents||at the end|of||||
|the reporting
period|||||I 228|~18598)|
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|RECONCILIATION|RECONCILIATION|RECONCILIATION|OF NET INCOME TO NET CASH|OF NET INCOME TO NET CASH|OF NET INCOME TO NET CASH|OF NET INCOME TO NET CASH|FLOW FROM OPERATING|FLOW FROM OPERATING|ACTIV'ITIES||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||2020f|2019|
|Net income for the||reporting|||period (as per the Statement||of Financial||||
|Activities)|||||||||29,172|62,136|
|Adjustments
for:|||||||||||
|Depreciation
charges|||||||||2,037|3,544|
|Interest paid|||||||||1,653|),4()e|
|Finance costs|||||||||1,056|(5,272)|
|Decrease/(increase)
Increase in creditors
Net cash provided|in debtors
by operations||||||||2,154
~7775
~43 847|(13,048)
7,067
55 833|
|ANALYSIS OF CASH||||AND|CASK EQUIVALENTS||||||
||||||||||2020|2019|
|Cash in hand|||||||||697|508|
|Notice deposits (less||than||3 months)|||||531||
|Overdrafts
mcluded||in bank loans and overdrafts||||fallmg due|within one year|||~19106)|
|Total cash and cash||equivalents|||||||1
28|18598|
|ANALYSIS OF CHANGES IN NET DEBT|||||||||||
||||||||At 1/9/19||Cash flow|Ai 31/8/20|
|Net cash|||||||||||
|Cash at bank and in
Bank overdraft||hand|||||~19
~t8|508
106)
98)|720
~19106
~19826|1,228
~1228|
|Debt|||||||||||
|Debts fallmg due within||||I year|||(14,670)||(330)|(15,000)|
|Debts falhng
due at)er|||I|year|||~103|004)|~20 619|~82
85)|
||||||||~117674)||~20
89|~97385)|
|Total|||||||~136|272|~40 115|~96157|
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|pension
scheme|pension
scheme|are charged to the|are charged to the|are charged to the|Statemen|t ofFinancial Activities
in the peri|od to which they relate|||
|---|---|---|---|---|---|---|---|---|---|
|DONATIONS||AND LEGACIES||||||||
||||||||ZUZII||ZU19|
|Grants|||||||~64|95||
|Grants received,|||included|in the above, are||as follows:||||
||||||||2020I||2019|
|Coronavirus|Job||Retention|Scheme|Grant||64 irg|||
|OTHER TRADING ACTIVITIES||||||||||
||||||||2020||2019|
|Fundraismg|events||||||||I 652|
|INVESTMENT|||INCOME|||||||
||||||||2020||2019|
|Rents receiveil|||||||~800||2 265|
|INCOME|FROM CHARITABLE||||ACTIVITIES|||||
||||||||2020||2019|
||||||Activity|||||
|Schoolfees|||||Nursery|and Forest School|484,692||502,992|
|Meals
Sundry mcome|||||Nursery
Nursery|and Forest School
and Forest School|6,169
~391||7,456
2 616|
||||||||494|52|513064|
|OTHER TRADING ACTIVITIES||||||||||
||||||||2020||2019|
|Uniforms|||||||~1489||I 400|
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||||2020|2019|
|---|---|---|---|---|
|Depreciation|—owned assets||2,037|3,544|
|Hire ofplant|and machmery||3/01|2,795|
|Other operating
lcascs|||~33 66|29.000|
|TRUSTEES'|REMUNERATION|AND BENEFITS|||
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|STAFF COSTS||||||
|---|---|---|---|---|---|
|||||2020f|2019|
|Wages and salanes||||401,799|326,179|
|Social security costs
Other pension costs||||15,104
~3770|13,715
839|
|||||~420 673|340 733|
|The average monthly|number ofeinployees|during|the year was as follov:s:|||
|||||2020|2019|
|Office and adnunistration||||35|27|
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||No cmp(oyccs rcccivcd cmolumcnts
in excess off60,000.|No cmp(oyccs rcccivcd cmolumcnts
in excess off60,000.|No cmp(oyccs rcccivcd cmolumcnts
in excess off60,000.|||
|---|---|---|---|---|---|
|12.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||||
||||Unrestricted|Restricted|Total|
||||fund|fund|funds|
||||f.|g||
||INCOME AND ENDOWMENTS FROM|||||
||Charitable
activities|||||
||Nursery
and Forest School||513,064||513,064|
||Other trading activities||1,652||1,652|
||Investment
income||2 265||2265|
||Total||516,981||516,981|
||EXPENDITURE ON|||||
||Raising funds
Other trading activities||~1400||~1400|
||||1,400||1,400|
||Charitable
activities|||||
||Nursery
and Forest School||453,445||453,445|
||Total||454,845||454,845|
||NET INCOME||62,136||62,136|
||RECONCILIATION|OF FUNDS||||
||Total funds brought|forward|(204,150)||(204,150)|
||TOTAL FUNDS CARRIED FORWARD||~142014)||~142014)|
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|TANGIBLE F|IXED|AS|SETS||||
|---|---|---|---|---|---|---|
||||||Fixtures||
|||||Short|and||
|||||leasehold|fittings|Totals|
|Cost|||||||
|At
1 September 2019
Additions
At 31 August 2020||||470,164
~470 164|89,422
~1023
~90445|559,586
~1023
~560 609|
|Depreciation|||||||
|At
1 September 2019
Charge for year
At 31 August 2020||||470,164
~470 164|81,114
~2037
~83 151|551,278
~2037
553
15|
|Net book value|||||||
|At 31 August 2020|||||~7294|~7294|
|At 31 August 2019|||||8 308|8 308|
|STOCKS|||||||
||||||2020|2019|
|Stocks|||||~1174|1 174|
|DEBTORS:AMOUNTS|||FALLING DUE WITHIN ONE YEAR||||
||||||2020|2019|
|Trade debtors|||||~22 124|~24 278|
|CREDITORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR||||||
||||||2020|2019|
|Bank loans and|overdraiis||(see note Ib)|||19,106|
|Other loans (see note||18)|||15,000|14,670|
|Trade creditors|||||7356|1,425|
|Social secunty|and other||taxes||19482|18,034|
|Other creditors
Accruals
and deferred||mcome|||142)74
~5465|13.252
6,791|
||||||62
77|~73 278|
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|17.|CREDITORS: AMOUNTS|FALLING DUE AF|TER MORE THAN ON|E YEAR|||
|---|---|---|---|---|---|---|
||||||2020|2019|
||||||f||
||Other loans (see note 18)||||~82 85|103004|
|18.|LOANS||||||
||An analysis ofthe maturity of|loans is given below:|||||
||||||2020|2019|
||Amounts
falling due within one year on demand:||||||
||Bank overdratts
Otherloans||||~15000
~15000|19,106
~14670
33 776|
||Amounts
falling due between
Other loans
—2-5 yeats|two and tive year. :|||~82 85|~t03 004|
|19.|SECURED DEBTS||||||
||The mortgage
is secured against the short leasehold||property ofthe charitable|company.|||
|20.|ANALYSIS OF NET ASSETSBETWEEN FUNDS||||||
||||||2020|2019|
||||Unrestricted|Restricted|Total|Total|
||||fund|fund|funds|funds|
||Fixed assets||7,294||7,294|8,308|
||Current
assets||24,526||24,526|25,960|
||Current
ltabilities
Long term liabilities||(62,277)
~000||(62,277)
~82
85)|(73,278)
~103004)|
||||~112842)||~112842)|~142014)|
|21.|MOVEMENT
IN FUNDS||||||
||||||Net||
||||||movement|At|
|||||At I/9/19|in funds|31/8/2tl|
||Unrestricted
funds||||||
||General
fund|||(142,014)|29,172|(112,842)|
||TOTAL FUNDS||~142014||~29 172|112842|
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|||||||||||Incoming|Incoming|Resources|Movement|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||resources||expended|in funds|
|Unrestricted||funds||||||||||||
|General|fund|||||||||567,647||(538,475)|29,172|
|TOTAL|FUNDS|||||||||~567|647|~538475|~29 172|
|Comparatives||for movement|||in funds|||||||||
|||||||||||||Net||
|||||||||||||movement|At|
|||||||||||At I/9/18||in funds|31/8/19|
|Unrestricted||funds||||||||||||
|General|fund|||||||||(204,|150)|62,136|(142,014)|
|TOTAL|FUNDS|||||||||~254|155|62 136|~342 tll 4|
|Comparattve||net movement||in|funds, included|in the above are as follows:||||||||
|||||||||||Incoming||Resources|Movement|
|||||||||||resources||expended|in funds|
||||||||||||f|||
|Unrestricted||funds||||||||||||
|General|fund|||||||||516,981||(454,845)|62,136|
|TOTAL|FUNDS|||||||||516|981|~454 845)|62 136|
|A current|year 12 months||and||pnor year 12 months||combmed|position|is as|follows:||||
|||||||||||||Net||
|||||||||||||movement|At|
|||||||||||At I/9/18
f||in fundsf|31/8/20|
|Unrestricted||funds||||||||||||
|General|fund|||||||||(204,|150)|91,308|(112,842)|
|TOTAL|FUNDS|||||||||204|150|91 308|~332 842|
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||||Incoming|Resources|Movement|
|---|---|---|---|---|---|
||||resources|expended|in funds|
|Unrestricted||funds||||
|General|fund||1,084,628|(993,320)|91,308|
|TOTAL|FUNDS||1 084 628|~993320)|91 308|
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