||||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|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|