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|Reference and Administrative|Details||||
|---|---|---|---|---|
|Report ofthe Trustees||2|to|5|
|Independent
Examiner's
Report|||||
|Statement ofFiaancial Activities|||||
|Statement ofFinancial Position||8|to|9|
|Statement ofCash Flows|||10||
|Notes to the Statement ofCash|Flows||||
|Notes to the Financial Statements||12|to|20|
|Detailed Statement ofFinancial|Activities|21|to|22|
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|TRUSTEES|Mr MJCrump|(Chartered|(Chartered|(Chartered|Surveyor)|Surveyor)||
|---|---|---|---|---|---|---|---|
||Mr D Young|||||||
||Ms D Overbury|||||||
||Mrs SNorman|(Speech||And Language|||Therapist)|
||Mrs FJKellett|(Accountant)||||||
||Mrs N Crump|||||||
||W M Hockey (appointed|||21/5/2021)||||
||IN Cole (appointed||21/5/2021)|||||
|COMPANY SECRETARY|Mr DJSemmens|||||||
|REGISTERED OFFICE|Unit 2.02|||||||
||High Weald House|||||||
||Glovers End|||||||
||Bexhill on Sea|||||||
||East Sussex|||||||
||TN39 5ES|||||||
|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|||||||
||Bexhig|||||||
||East Sussex|||||||
||TN39 5ES|||||||
|SOLICITORS|DKLM Solicitors|||||||
||City House|||||||
||3 Cranwood
Street|||||||
||London|||||||
||EC1V9PE|||||||
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||||||2021|2020|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
|||Notes|fund|fund
8|funds|fundsf|
|INCOME AND ENDOWMENTS FROM|||||||
|Donations
and legacies|||18,522||18,522|64,595|
|Charitable
activities|||||||
|Nursery
and Forest School|||606,149||606,149|494,252|
|Investment
income|||9,600||9,600|8,800|
|Total|||634,271||634,271|567,647|
|EXPENDITURE ON|||||||
|Raising funds|||||||
|Other trading activities|||2,436||2,436|1,489|
||||2,436||2,436|1,489|
|Charitable
activities|||||||
|Nursery
and Forest School|||613,779||613,779|536,986|
|Total|||616,215||616,215|538,475|
|NET INCOME|||18,056||18,056|29,172|
|RECONCILIATION OF|FUNDS||||||
|Total funds brought forward|||(112,842)||(112,842)|(142,014)|
|TOTAL FUNDS CARRIED FORWARD|||(94,786)||(94,786)|(112,842)|
|CONTINUING
OPERATIONS|||||||
|All income and expenditure|has arisen fiom|continuing|activities.||||
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||Notes|2021|2020f|
|---|---|---|---|
|FIXEDASSETS||||
|Tangible assets|12|9,969|7,294|
|CURRENT ASSETS||||
|Stocks|13||1,174|
|Debtors|14|28,224|22,124|
|Cash at bank and in hand||1,024|1,228|
|||299248|24,526|
|CREDITORS||||
|Amounts
falling due within one year|15|(56,371)|(62,277)|
|NET CURRENT ASSETS/(LIABILITIES)||(27,123)|(37,751)|
|TOTAL ASSETSLESSCURRENT||||
|LIABILITIES||(17,154)|(30,457)|
|CREDITORS||||
|Amounts
falling due after more than one year|16|(77,632)|(82,385)|
|NET ASSETS/(LIABILITIES)||(94,786)|(112,842)|
|FUNDS|20|||
|Unrestricted
funds||(94,786)|(112,842)|
|TOTAL FUNDS||(94,786)|(112,842)|
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|||||Notes|2021f|2020|
|---|---|---|---|---|---|---|
|Cash tlows from operating||activities|||||
|Cash generated
flom operations|||||19,969|43,847|
|Interest paid|||||(972)|(1,653)|
|Finance costs paid|||||(365)|(1,056)|
|Net cash provided
by operating
activities|||||18,632|41,138|
|Cash flows from investiag||activities|||||
|Purchase oftaugible
fixed|assets||||(4,454)|(1,023)|
|Net cash used in investing|activities||||(4,454)|(1,023)|
|Cash ilows from fiaancing||activities|||||
|Loan repayments
in year|||||(19,752)|(20,289)|
|Net cash used in financing|activities||||(19,752)|(20,289)|
|Change in cash and cash equivalents|||in the||||
|reporting
period|||||(5,574)|19,826|
|Cash and cash equivaleats||at tbe beginning|||||
|ofthe reporting
period||||2|1,228|(18,598)|
|Cash and cash equivaleats||at the end|ofthe||||
|reporting
period||||2|(4,346)|1,228|
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|RECONCILIATION
OFNET INCOME TO|RECONCILIATION
OFNET INCOME TO|RECONCILIATION
OFNET INCOME TO|RECONCILIATION
OFNET INCOME TO|NET CASH|FLOW FROM OPERATING ACTIVITIES|FLOW FROM OPERATING ACTIVITIES|FLOW FROM OPERATING ACTIVITIES|
|---|---|---|---|---|---|---|---|
|||||||2021|2020f|
|Net income for the|reporting||period (as per tbe Statement||ofFinancial|||
|Activities)||||||18,056|29,172|
|Adjustments
for:||||||||
|Depreciation
charges||||||1,778|2,037|
|Interest paid||||||972|1,653|
|Finance costs||||||365|1,056|
|Decrease in stocks||||||1,174||
|(Increase)/decrease|in debtors|||||(6,240)|2,154|
|Increase in creditors||||||3,864|7,775|
|Net cash provided|by operations|||||19,969|43,847|
|ANALYSIS OFCASH||AND|CASH EQUIVALENTS|||||
|||||||2021|2020|
|Cash in hand||||||1,024|697|
|Notice deposits (less than 3months)|||||||531|
|Overdrails
included|in bank loans and overdraiis|||falling due within one year||(5,370)||
|Total cash and cash|equivalents|||||(4,346)|1,228|
|ANALYSIS OFCHANGES IN NET DEBT||||||||
||||||At1.9.20|Cash flow|At 31.8.21|
|Net cash||||||||
|Cash at bank and in|hand||||1,228|(204)|1,024|
|Bank overdrafi||||||(5,370)|(5,370)|
||||||1,228|(5,574)|(4,346)|
|Debt||||||||
|Debts falling due within||I year|||(15,000)|15,000||
|Debts falling due afler I year|||||(82i385)|4,753|(77,632)|
||||||(97,385)|19,753|(77,632)|
|Total|||||(96,157)|14,179|(81,978)|
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|DONATIO|NS
AND LE|GACIES||||
|---|---|---|---|---|---|
|||||2021f|2020|
|Grants||||18,522|64,595|
|Grants received, included||in the above,|are as follows:|||
|||||2020|2019|
|||||8||
|Coronavirus|Job Retention|Scheme Grant||64,595||
|INVESTMENT INCOME||||||
|||||2021|2020f|
|Rents received||||9,600|8,800|
|INCOME|FROM CHARITABLE ACTIVITIES|||||
|||Activity||2021f|2020|
|School fees||Nursery|and Forest School|592,633|484,692|
|Meals||Nursery|and Forest School|12,683|6,169|
|Sundry income||Nursery|and Forest School|833|3,391|
|||||606,149|494,252|
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|5.|OTHE|R TRADING ACTIVITIES||||
|---|---|---|---|---|---|
|||||2021|2020|
||Uniforms|||2,436|1,489|
|6.|CHARITABLE ACTIVITIES COSTS|||||
|||||Support||
||||Direct|costs (see||
||||Costs|note 7)|Totals|
||||0|||
||Nursery|and Forest School|610&633|3&146|613,779|
|7.|SUPPORT COSTS|||||
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||2021|2020|
|---|---|---|
|Depreciation - owned assets|1,779|2,037|
|Hire ofplant and machinery|2,102|3,201|
|Other operating
leases|32,000|33,266|
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|10.|STAFF COSTS||||||
|---|---|---|---|---|---|---|
||||||2021|2020|
||Wages and salaries||||472&428|401,799|
||Social security costs||||20,420|15,104|
||Other pension
costs||||5,428|3,770|
||||||498,276|420,673|
||The average monthly|number ofemployees||during the year was as follows:|||
||||||2021|2020|
||Office and administration||||41|35|
||No employees
received emoluments||in excess of660,000.||||
|11.|COMPARATIVES|FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||||
|||||Unrestricted|Restricted|Total|
|||||fundf|fund|funds|
||INCOME AND ENDOWMENTS||FROM||||
||Donations
and legacies|||64,595||64,595|
||Charitable
activities||||||
||Nursery
and Forest School|||494,252||494,252|
||Investment
income|||8,800||8,800|
||Total|||567,647||567,647|
||EXPENDITURE ON||||||
||Raising funds||||||
||Other trading activities|||1,489||1,489|
|||||1,489||1,489|
||Charitable
activities||||||
||Nursery
and Forest School|||536,986||536,986|
|11.|COMPARATIVES|FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued|FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued|FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||fund|fund|funds|
||||f|||
||Total||538,475||538,475|
||NET INCOME||29,172||29,172|
||RECONCILIATION|OFFUNDS||||
||Total funds brought|forward|(142,014)||(142,014)|
||TOTAL FUNDS CARRIED FORWARD||(112,842)||(112,842)|
|12.|TANGIBLE FIXED|ASSETS||||
|||||Fixtures||
||||Short|anil||
||||leasehold|fittings|Totals|
||||5|||
||Cost|||||
||At 1 September 2020||470,164|90,445|560,609|
||Additions|||4,454|4,454|
||At 31August 2021||470,164|94,899|565,063|
||Depreciation|||||
||At I September 2020||470,164|83,151|553,315|
||Charge for year|||1,779|1,779|
||At 31August 2021||470,164|84,930|555,094|
||Net book value|||||
||At 31 August 2021|||9,969|9,969|
||At 31August 2020|||7,294|7,294|
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|13.|STOCKS||||
|---|---|---|---|---|
||||2021|2020|
||||8||
||Stocks|||1,174|
|14.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
||||2021|2020|
|||||f|
||Trade debtors||26,472|22,124|
||Prepayments
and accrued|income|1,752||
||||28,224|22,124|
|15.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||
||||2021|2020|
||Bank loans and overdratts|(see note 17)|5,370||
||Other loans (see note 17)|||15,000|
||Trade creditors||7,887|7,356|
||Social security and other taxes||23,649|19,582|
||Other creditors||15,443|14,874|
||Accruals and deferred income||4,022|5,465|
||||56,371|62,277|
|16.|CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR||||
||||2021|2020|
||||f||
||Other loans (see note 17)||77,632|82,385|
|17.|LOANS||||
||An analysis ofthe maturity|ofloans is given below:|||
||||2021|2020|
||Amounts
falling due within|one year on demand:|||
||Bank overdraits||5,370||
||Other loans|||15,000|
||||5,370|15,000|
||Amounts
falling due between two snd five years:||||
||Other loans - 2-5 years||77,632|82,385|
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|ANALY|SIS||FNET ASSETS|BETWEEN FUNDS||||
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
|||||Unrestricted|Restricted|Total|Total|
|||||fund|fund|funds|funds|
|||||||8|5|
|Fixed assets
Current assets||||9,969
29,248||9,969
29~|7,294
24,526|
|Current|Liabilities|||(56,371)||(56,3'l1)|(62,277)|
|Long term liabilities||||(77,632)||(7'7,632)|(82,385)|
|||||(94,786)||(94&786)|(1I2,842)|
|MOVEMKNT|||IN FUNDS|||||
|||||||Net||
|||||||movement|At|
||||||At 1.9.20|in funds|31.821|
|||||||f||
|Unrestricted||funds||||||
|General|fund||||(112,842)|18,056|(94,786)|
|TOTAL|FUNDS||||(112,842)|18,056|(94,786)|
|Net movement|||in funds, included|in the above are as follows:||||
||||||Incoming|Resources|Movement|
||||||resources|expended|ia funds|
||||||||5|
|Unrestricted||funds||||||
|General|fund||||634,271|(616,215)|18&056|
|TOTAL|FUNDS||||634,271|(616,215)|18&056|
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|Compara|tives|for moveme|nt
in funds||||
|---|---|---|---|---|---|---|
||||||Net||
||||||movement|At|
|||||At 1.9.19|in funds|31.8.20|
|||||||f|
|Unrestricted||funds|||||
|General|fund|||(142,014)|29,172|(112,842)|
|TOTAL|FUNDS|||(142,014)|29,172|(112,842)|
|Comparative||net movement|in funds, included|in the above are as follows:|||
|||||Incoming|Resources|Movement|
|||||resources|expended|iu funds|
||||||8||
|Unrestricted||funds|||||
|General|fund|||567,647|(538,475)|29,172|
|TOTAL|FUNDS|||567,647|(538,475)|29,172|
|||||Net||
|---|---|---|---|---|---|
|||||movement|At|
||||At 1.9.19|in funds|31.8.21|
||||8||0|
|Unrestricted||funds||||
|General|fund||(142,014)|47,228|(94,786)|
|TOTAL|FUNDS||(142,014)|47,228|(94,786)|
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|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|||||f.|
|Unrestricted|funds||||
|General fund||1,201,918|(1,154,690)|47,228|
|TOTALFUNDS||1,201,918|(1,154,690)|47,228|
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|||||2021|2020|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||||f|||
|INCOME AND ENDOWMENTS||||||
|Donations
and|legacies|||||
|Grants||18,522||18,522|64,595|
|Investment
income||||||
|Rents received||9,600||9,600|8,800|
|Charitable
activities||||||
|School fees||592,633||592,633|484,692|
|Meals||12,683||12,683|6,169|
|Sundry income||833||833|3,391|
|||606,149||606,149|494,252|
|Total incondug|resources|634,271||634,271|567,647|
|EXPENDITURE||||||
|Other trading|activities|||||
|Uniforms||2,436||2&436|1,489|
|Charitable
activities||||||
|Wages||472,428||472,428|401,799|
|Social security||20,420||20,420|15,104|
|Pensions||5,428||5,428|3,770|
|Hire ofplant and machinery||2,102||Z,III2|3,201|
|Other operating|leases|32,000||32,000|33,266|
|Rates and water||8,330||8,330|9,861|
|Innuance||4,765||4,765|6,873|
|Light and heat||9,147||9,147|7,005|
|Telephone||1,767||1,767|4,896|
|Advertising||2,550||2,558|2972|
|Books and stationery||6&055||6,055|7,155|
|Cleaning||5,631||5,631|1,804|
|School events||270||270|2,654|
|Cost offood||21,086||21&086|13,199|
|Carried forward||591,979||591,979|513,559|
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||||||2021|2020|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
|Charitable
activities|||||||
|Brought forward|||591,979||591,979|513,559|
|Repairs and maintenance|||11,543||11,543|10,457|
|Grounds maintenance|||1,047||1,047|3,02$|
|Subscription s|||2,878||21878|1,813|
|Protective clothes|||21||21|265|
|Interest on PAYE|||50||50|207|
|Depreciation oftangible||fixed assets|1,778||1,778|2,037|
|Bank charges|||972||972|1,653|
|Professional|||312||312|1,515|
|Bad and doubtful|debts||53||53|(459)|
||||610)633||610,633|534,075|
|Support costs|||||||
|Governance
costs|||||||
|Independent
exmniners||fee|2,520||2,520|2,400|
|Bookkeeping|||626||626|511|
||||3,146||3,146|2,911|
|Total resources expended|||616,215||616,215|538,475|
|Net income|||18,056||18,056|29,172|