2023-08-31-accounts - Charters-Ancaster College (1995)

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			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 Statemeat ofCash	Flows
Notes to the Financial Statements		12	to	19
Detailed Statement ofFinancial	Activities	20	to	21

TRUSTEES		Mr MJCrump	(Chartered	(Chartered	Surveyor)	Surveyor)	Surveyor)
		Mr DYoung (Businessman				- Retired)
		Ms D Overbury	(resigned		1/4/2023)
		Mrs SNorman	(Speech And			Language		Therapist)
		Mrs FJKellett	(Accountant)
		Mrs N Crump (Teacher - Retired)
		JN Cole (University		Professor)
		Ms LLanglands	(appointed			1/9/2023)
COMPANY SECRETARY		Mr M JCrump
REGISTERED	OFFICE	Unit 2.02
		High Weald House
		Glovers End
		Bexhill on Sea
		East Sussex
		TN39 SES
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 SES
SOLICITORS		DKLM Solicitors
		City House
		3 Cranwood Street
		London
		Ec1v9PE

						2023	2022
				Unrestricted	Restricted	Total	Total
				fund	fund	funds	feeds
			Notes	8	8	f	8
INCOME AND ENDOWMENTS		FROM
Donations and legacies				159		159	1,631
Charitable activities
Nursery and Forest School				942,805		942,805	683,363
Investment income			3	9,599		9,599	9,598
Total				952,563		952,563	694,592
EXPENDITURE ON
Raising funds
Other trading activities			5	4,504		4,504	707
				4,504		4,504	707
Charitable activities
Nursery and Forest School				891,032		891,032	669,689
Total				895,536		895,536	670,396
NET INCOME				57,027		57,027	24,196
RECONCILIATION	OFFUNDS
Total funds brought forward				(70,590)		(70,590)	(94,786)
TOTAL FUNDS CARRIED FORWARD				(13,563)		(13,563)	(70,590)

			2023	2022
		Notes		8
FIXEDASSETS
Tangible assets		12	9,024	9,034
CURRENT ASSETS
Debtors		13	59,200	18,948
Cash at bank and in hand			40&585	25,395
			99,785	44,343
CREDITORS
Amounts falling due within	one year	14	(29,490)	(25,085)
NET CURRENT ASSETS			70,295	19,258
TOTAL ASSETSLESSCURRENT
LIABILITIES			79,319	28,292
CREDITORS
Amounts falling due sitar more than one year		15	(92,882)	(98,882)
NET ASSETS			(13,563)	(70,590)
FUNDS		19
Unrestricted funds			(13,563)	(70,590)
TOTAL FUNDS			(13,563)	(70,590)

				2023	2022
			Notes
Cash flows from operating	activities
Cash generated &om operations				28,472	11,394
Interest paid				(884)	(1,429)
Finance costs paid				(4,184)	(217)
Net cash provided by operating activities				23,404	9,748
Cash flows from investing	activities
Purchase oftangible fixed assets				(2,214)	(1,257)
Net cash used in investing	activities			(2,214)	(1,257)
Cash flows from financing	activities
Loan repayments in year				(6,000)	21,250
Net cash (used in)/provided	by financing		activities	(6,000)	21,250
Change in cash and cash equivalents		in
the reporting period				15,190	29,741
Cash and cash equivalents	at the
beginning oftbe reporting	period			25,395	(4,346)
Cash and cash equivalents	at the end	of
the reporting period				40,585	25,395

RECONCILIATION	RECONCILIATION	OFNET INCOME TO NET CASH FLOW FROM OPERATING	OFNET INCOME TO NET CASH FLOW FROM OPERATING	OFNET INCOME TO NET CASH FLOW FROM OPERATING	ACTIVITIES
				2023	2022
Net income for the	reporting		period (as per tbe Statement of
Financial Activities)				57,027	24,196
Adjustments for:
Depreciation charges				2,224	2,192
Interest paid				884	1,429
Finance costs				4,184	217
(increase)/decrease	in	debtors		(40,252)	9,276
Increase/(decrease)	in	creditors		4,405	(25,916)
Net cash provided	by	operations		28,472	11,394

ANALYSIS OF CHANGES IN NET DEBT
	At 1.9.22	Cash flow	At 31.8.23
Net cash
Cash at bank and in hand	25,395	15,190	40,585
	25895	15,190	40,585
Debt
Debts falling due after I year	(98,$$2)	6,000	(92,882)
	(98,$$2)	6,000	(92,882)
Total	(73,487)	21,190	(52,297)

	DONATIONS	DONATIONS	AND LEGACIES	AND LEGACIES	AND LEGACIES
							2023	2022
								8
	Grants						159	1,631
	Grants received,		included	in	the above,	are as follows:
							2023	2022
	Coronavirus	Job	Retention	Scheme Grant				1,631
3.	INVESTMENT		INCOME
							2023	2022
	Rents received						9,599	9,598
4.	INCOME	FROM CHARITABLE ACTIVITIES
							2023	2022
					Activity		8
	School fees				Nursery	and Forest School	936,645	669,836
	Meals				Nursery	and Forest School	4,108	13,149
	Sundry income				Nursery	and Forest School	2&052	378
							942,805	683,363
5.	OTHER TRADING ACTIVITIES
							2023	2022
	Uniforms						4,504	707

					Support
				Direct	costs (see
				Costs	note 7)	Totals
	Nursery	and	Forest School	886,194	4,838	891,032
7.	SUPPORT		COSTS
					Governance
				Other	costs	Totals
				8
	Nursery	and	Forest School	1,186	3,652	4)838

		2023	2022
			f.
Depreciation	- owned assets	2,224	2,192
Hire ofplant	and machinery	1)512	1,752
Other operating leases		32,000	32,000

STAFF COSTS
				2023	2022f
Wages and salaries				669,433	488,799
Social security costs				32,036	19,560
Other pension costs				8,553	5,904
				710,022	514,263
The average monthly	number ofemployees	during	the year was as follows:
				2023	2022
Office and administration				44	40

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		fund	fund	fundsf
INCOME AND ENDOWMENTS FROM
Donations and legacies		1,631		1,631
Charitable activities
Nursery snd Forest School		683,363		683,363
Investment income		9,598		9,598
Total		694,592		694,592
EXPENDITURE ON
Raising funds
Other trading activities		707		707
		707		707
Charitable activities
Nursery and Forest School		669,689		669,689
Total		670,396		670,396
NET INCOME		24,196		24,196
RECONCILIATION	OF FUNDS
Total funds brought forward		(94,786)		(94,786)
TOTAL FUNDS CARRIED FORWARD		(70,590)		(70,590)

12.	TANGIBLE FIXEDASSETS
			Fixtures
		Short	and
		leasehold	fittings	Totals
	Cost
	At i September 2022	470,164	96,156	566,320
	Additions		2,214	2,214
	At 31 August 2023	470,164	98,370	568,534
	Depreciation
	At 1 September 2022	470,164	87,122	557,286
	Charge for year		2,224	2,224
	At 31 August 2023	470,164	89,346	559,510
	Net book value
	At 31 August 2023		9,024	9,024
	At 31 August 2022		9,034	9,034
13.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade debtors		59&200	18,948
14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
			6	8
	Trade creditors			985
	Social security and other taxes		10,102	5,755
	Other creditors		16,322	15,516
	Net Wages		114
	Accruals aud deferred income		2)952	2,829
			29,490	25,085

15.	CREDITORS: AMOUNTS	FALLING DUE AFTER MORE TH	AN ONE YEAR
			2023	2022
			5
	Other loans (see note 16)		92,882	98,882
16.	LOANS
	An analysis ofthe maturity ofloans is given below:
			2023	2022
	Amounts falling due between	two and five years:
	Other loans - 2-5 years		92,882	98,882
17.	SECURED DEBTS

					2023	2022
			Unrestricted	Restricted	Total	Total
			fund	fund	funds	funds
			8		8
Fixed assets			9,024		9,024	9,034
Current	assets		99,785		99,785	44,343
Current	liabilities		(29,490)		(29,490)	(25,085)
Long term liabilities			(92,882)		(92,882)	(98,882)
			(13,563)		(13,563)	(70,590)
MOVEMENT IN FUNDS
					Net
					movement	At
				At 1.9.22	in funds	31.8.23
Unrestricted		funds
General	fund			(70,590)	57,027	(13,563)
TOTAL	FUNDS			(70,590)	57,027	(13,563)

					Incoming	Resources	Movement
					resources	expended	in funds
						f.
Unrestricted		funds
General	fund				952,563	(895,536)	57)027
TOTAL	FUNDS				952,563	(895,536)	57,027
Comparatives		for 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)
Comparative		net movement	in	funds, included	in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted		funds
General	fund				694,592	(670,396)	24,196
TOTAL	FUNDS				694,592	(670,396)	24,196

				Net
				movement	At
			At 1.9.21	in funds	31.8.23
Unrestricted		funds
General	fund		(94,786)	81,223	(13,563)
TOTALFUNDS			(94,786)	81,223	(13,563)

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		1,647,155	(1,565,932)	81,223
TOTAL FUNDS		1,647,155	(1,565,932)	81,223

				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
			f,	8	8
INCOME AND ENDOWMENTS
Donations and legacies
Grants		159		159	1,631
Investment income
Rents received		9,599		9,599	9,598
Charitable activities
School fees Meals Sundry income		936)645 4,108 2,052		936&645 4,108 2,052	669,836 13,149 378
		942,805		942,$05	683,363
Total incoming resources		952,563		952,563	694,592
EXPENDITURE
Other trading activities
Uniforms		4,504		4,504	707
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 Cost offood Repairs and maintenance Grounds maintenance		669,433 32,036 8,553 1,512 32&000 10,080 5,350 15,779 4,6$4 3,7$4 2,056 9,086 47,5$3 32&333		669,433 32,036 8,553 1,512 32,000 10,080 5,350 15,779 4,684 3&784 2,056 9,086 47,583 32333	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
Subscriptions Depreciation oftangible fixed Bank charges Carried forward	assets	4,633 2,224 884 8$2&010		4,633 2,224 $$4 $82,010	3,852 2,192 1,429 659,363

						2023	2022
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				8
Charitable activities
Brought forward Professional Bad and doubtful		debts		882,010 4,184		882,010 4,184	659,363 220 (3)
				886,194		886,194	659,580
Support costs
Other
Sundry expenses				1,186		1,186	6,725
Governance	costs
Independent Bookkeeping	examiners		fee	2,892 760		2,892 760	2,700 684
				3,652		3,652	3,384
Total resources	expended			895,536		895,536	670,396
Net income				57,027		57,027	24,196