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2022-08-31-accounts

Page Page
Reference and Administrative Details
Report ofthe Trustees 2 to 5
Independent
Examiner's
Report
Statement ofFinancial Activities
Statement ofFinancial Position 8 to 9
Statement ofCash Flows 10
Notes to the Statement ofCash Flows
Notes to the Financial Statements 12 to 19
Detailed Statement ofFinancial Activities 20 to 21
TRUSTEES Mr MJCrump (Chartered (Chartered Surveyor) Surveyor)
Mr D Young
Ms D Overbury (resigned 31/1/2023)
Mrs SNorman
Mrs FJKellett		 (Speech And Language
(Accountant)		 Therapist)
Mrs N Crump
W M Hockey
JNCole
COMPANY SECRETARY Mr MJCrump
REGISTERED OFFICE Unit 2.02
High Weald House
Glovers End
Bexhill on Sea
East Sussex
TN39 5ES
REGISTERED COMPANY
NUMBER		 03174367(England and Wales)
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
Ec1v 9PE

2022 2021
Unrestricted Restricted Total Total
Notes fund
f		 fund
8		 funds funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 1,631 1,631 18,522
Charitable
activities
Nursery
and Forest School		 683463 683,363 606,149
Investment
income		 9,598 9,598 9,600
Total 694,592 6949592 634,271
EXPENDITURE ON
Raising funds
Other trading activities 707 707 2,436
707 707 2,436
Charitable
activities
Nursery
and Forest School		 669,689 669,689 613,779
Total 670,396 670,396 616,215
NET INCOME 24,196 24,196 18,056
RECONCILIATION OF FUNDS
Total funds brought
forward		 (94,786) (94,786) (112,842)
TOTAL FUNDS CARRIED FORWARD (70,590) (70,590) (94,786)

FIXEDASSETS Notes 2022 2021f
Tangible assets 12 9,034 9,969
CURRENT ASSETS
Debtors
Cash at bank and in hand		 13 18,948
25495		 28,224
1,024
44,343 29,248
CREDITORS
Amounts
falling due within		 one year 14 (25,085) (56,371)
NET CURRENT ASSETS/(LIABILITIES) 19,258 (27,123)
TOTAL ASSETSLESSCURRENT
LIABILITIES 28,292 (17,154)
CREDITORS
Amounts
falling due after more than one year		 15 (98,882) (77,632)
NET ASSETS/(LIABILITIES) (70,590) (94,786)
FUNDS 19
Unrestricted
funds		 (70,590) (94,786)
TOTAL FUhiDS (70,590) (94,786)

Notes 2022 2021
Cash flows from operating
activities
Cash generated
trom operations
Interest paid
Finance costs paid		 11494
(1,429)
(217)		 19,969
(972)
(365)
Net cash provided
by operating
activities		 9,748 18,632
Cash flows from investing activities
Purchase oftangible
fixed		 assets (1+57) (4,454)
Net cash used in investing activities (1457) (4,454)
Cash flows from financing activities
Loan repayments
in year		 21,250 (19,752)
Net cash provided
by/(used		 in) financing activities 21450 (19,752)
Change in cash and cash equivalents in
the reporting
period
Cash and cash equivalents		 at tbe 29,741 (5,574)
beginning
oftbe reporting		 period 2 (4,346) 1,228
Cash and cash equivalents at the end of
the reporting
period		 2 25r395 (4,346)

Net income for tbe reporting period (as per the Statement ofFinancial the Statement ofFinancial 2022 2021f
Activities)
Adjustments
for:		 24,196 18,056
Depreciation
charges
Interest paid
Finance costs
Decrease in stocks
Decrease/(increase)
in debtors
(Decrease)/increase
in creditors		 2,192
1,429
217
9476
(25,916)		 1,778
972
365
1,174
(6,100)
3,724
Net cash provided
by operations		 11494 19,969
ANALYSIS OF CASH AND CASH EQUIVALENTS
2022 2021
Cash in hand
Notice deposits (less than 3 months)
Overdrails
included
in bank loans and overdralis		 falling due within one year 381
25,014		 1,024
(5,370)
Total cash and cash equivalents 25,395 (4,346)
ANALYSIS OF CHANGES IN NET DEBT
At 1.9.21 Cash flow At 31.8.22
Net cash
Cash at bank and in hand
Bank overdratt		 1,024
(5470)		 24,371
5,370		 25,395
(4,346) 29,741 25,395
Debt
Debts falling due after I year (77,632) (21,250) (98,882)
(77,632) (21,250) (98,882)
Total (81,978) 8,491 (73,487)

2. DONATIONS AND LEGACIES AND LEGACIES
2022 2021
Grants 1,631 18,522
Grants received, included in the above, are as follows:
2022 2021
Coronavirus
Job Retention		 Scheme Grant 1,631 18,522
3. INVESTMENT INCOME
2022 2021
Rents received 9,598 8
9,600
INCOME FROM CHARITABLE ACTIVITIES
School fees
Meals
Sundry income		 Activity
Nursery
Nursery
Nursery		 and Forest School
and Forest School
and Forest School		 2022f
669,836
13,149
378		 2021
592,633
12,683
833
683,363 606,149
5. OTHER TRADING ACTIVITIES
2022 2021
Uniforms 707 2,436
6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
Nursery
and Forest School		 659,580 10,109 669,689

2022 2021
Depreciation - owned assets
Hire ofplant and machinery
Other operating
leases		 8
2,192
1,752
32,000		 1,779
2,102
32,000

2022 2021
Wages
Social
Other		 and salaries
security costs
pension
costs		 488,799
19,560
5,904		 472,428
20,420
5,428
514,263 498,276
The average monthly
nuinber ofemployees		 during the year was as follows:
Office and administration 2022
40		 2021
41

11. COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES FOR THE STATEMENT OFFINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 18,522 18,522
Charitable
activities
Nursery
and Forest School		 606,149 606,149
Investment
income		 9,600 9,600
Total 634,271 634,271
EXPENDITURE ON
Raising funds
Other trading activities 2,436 2,436
2,436 2,436
Charitable
activities
Nursery
and Forest School		 613,779 613,779
Total 616,215 616,215
NET INCOME 18,056 18,056
RECONCILIATION OF FUNDS
Total funds brought
forward		 (112,842) (112,842)
TOTAL FUNDS CARRIED FORWARD (94,786) (94,786)

Fixtures
Short and
leasehold fittings Totals
Cost
At 1 September 2021
Additions		 470,164 94,899
1457		 565,063
1,257
At 31August 2022 470,164 96,156 566,320
Depreciation
At 1 September 2021
Charge for year		 470,164 84,930
2,192		 555,094
2,192
At 31 August 2022 470,164 87,122 557,286
Net book value
At 31 August 2022 9,034 9,034
At 31August 2021 9,969 9,969
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Trade debtors
Prepayinents
and accrued		 income 18,948 26,472
1,752
18,948 28,224
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Bank loans and overdratts
Trade creditors		 (see note 16) 5,370
Social security and other taxes
Other creditors
Accruals
and deferred
income		 985
5,'755
15,516
2,829		 7,887
23,649
15,443
4,022
25,085 56,371

15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
98,882 77,632
16. LOANS
An analysis ofthe maturity ofloans is given below:
2022 2021
f
Atnonnts falling due within one year on demand:
Bank overdratts 5,370
Amounts falling due between
two and ftve years:
Other loans - 2-5 years 98,882 77,632

ANAL YSIS OF NKT ASSETSBET WEEN FUNDS
2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
Fixed assets
Current
assets
Current
liabilities
Long term liabilities		 9,034
44443
(25,085)
(98,882)		 8
9,034
44,343
(25,085)
(98,882)		 9,969
29,248
(56,371)
(77,632)
(70,590) (70,590) (94,786)
MOVEMENT IN FUNDS
Net
movement At
At 1.9.21 in funds 31.8.22
Unrestricted
funds
General fund (94,786) 24,196 (70,590)
TOTAL FUNDS (94,786) 24,196 (70&590)

Incoming Resources Movement
Unrestricted funds resources expended in funds
f
General fund 694,592 (670,396) 24,196
TOTAL FUNDS 694,592 (670,396) 24,196
Comparatives for movement in funds
Net
movement At
At 1.9.20 in funds 31.8.21
Unrestricted funds 8
General fund (112,842) 18,056 (94,786)
TOTAL FUNDS (112,842) 18,056 (94,786)
Incoming Resources Movement
resources
f.		 expended
f		 in funds
Unrestricted funds
General fund 634,271 (616,215) 18,056
TOTAL FUNDS 634,271 (616,215) 18,056
Net
movement At
At 1.9.20
f		 in funds 31.8.22
Unrestricted funds
General fund (112,842) 42,252 (70,590)
TOTAL FUNDS (112,842) 42,252 (70,590)

Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 1,328,863 (1,286,611) 42,252
TOTAL FUNDS 1,328,863 (1,286,611) 42,252

2022 2021
Unrestricted Restricted Total Total
funds
8		 funds
f		 funds funds
INCOME AND ENDOWMENTS
Donations
and legacies
Grants 1,631 1,631 18,522
Investment
income
Rents received 9,598 9,598 9,600
Charitable
activities
School fees
Meals
Sundry income		 669,836
13,149
378		 669,836
13,149
378		 592,633
12,683
833
683,363 683,363 606,149
Total incoming
resources		 694,592 694,592 634,271
EXPENDITURE
Other trading activities
Uniforms 707 707 2,436
Charitable
activities
Wages
Social security
Pensions
Hire ofplant and machinery
Other operating
leases
Rates and water
Insurance
Light and heat
Telephone
Advertising
Books and stationery
Cleaning
School events
Cost offood
Repairs and maintenance
Grounds maintenance
Subscriptions
Protective clothes
Interest on PAYE
Depreciation oftangible
fixed assets
Carried forward		 488,799
19,560
5,904
1,752
32,000
8,773
4,955
15,784
1,989
2,936
3,729
9,204
25,870
30,483
152
3,852
2,192
657,934		 488,799
19,560
5,904
1,752
32,000
8,773
4,955
15,784
1,989
2,936
3,729
9,204
25,870
30,483
152
3,852
2,192
657,934		 472,428
20,420
5,428
2,102
32,000
8,330
4,765
9,147
1,767
2,550
6,055
5,631
270
21,086
11,543
1,047
2,878
21
50
1,778
609,296

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Charitable
activities
Brought forward
Bank charges
Professional
Bad and doubtful		 debts 657i934
1)429
220
(3)		 657,934
1,429
220
(3)		 609,296
972
312
53
659,580 659,580 610,633
Support casts
Other
Exceptional items 6,725 6,725
Governance costs
Independent
Bookkeeping		 examiners fee 2,700
684		 2,700
684		 2,520
626
3,384 3,384 3,146
Total resources expended 670496 670,396 616,215
Net income 24,196 24,196 18,056