## ||**Pages**|**Pages**| |---|---|---| |Legal and administrative information||1| |Directors’ report|2|- 6| |Independent examiner’s report|7|- 8| |Statement of financial activities||| |(including income and expenditure account)||9| |Balance sheet||10| |Notes to the financial statements|11|- 23| ## |**Directors**|Mrs K F Kane|(Chairman)| |---|---|---| ||Mr Alan Hayman|| ||Mr Mark Rassell|| ||Mrs Pamela Brown|| |**Registered Office**|St John’s & Highwoods Community Centre|| ||Highwoods Square|| ||Colchester|| ||Essex|| ||C049SR|| |**Registered Numbers**|Company : 03169275|| ||Charity : 1058410|| |**Independent Examiner**|Tim O’Connor ACA|FCCA DChA| ||Scrutton Bland LLP|| ||Chartered Accountants|| ||820 The Crescent|| ||Colchester Business Park|| ||Colchester|| ||Essex|| ||C049YQ|| |**Bankers**|Lloyds Bank pic|| ||27 High Street|| ||Colchester|| ||Essex|| ||C011DU|| |**Solicitors**|Fisher Jones Greenwood LLP|| ||Charter House|| ||Newcomen Way|| ||Severalls Business|Park| ||Colchester|| ||Essex|| ||C049YA|| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||**Notes**|**Unrestricted **|**Restricted**||| |---|---|---|---|---|---| |||**funds**|**funds**|**2022**|**2021**| |||**£**|**£**|**£**|**£**| |**Incomefrom:**|||||| |Donations|3|**738**|**11,576**|**12,314**|60,915| |Charitable activities|4|**245,585**|**9,420**|**255,005**|197,532| |Othertrading activities|5|**14,238**||**14,238**|2,516| |Investments|6|**46**||**46**|333| |**Total income**||**260,607**|**20,996**|**281,603**|261,296| |**Expended on:**|||||| |Raising funds|8|**11,135**||**11,135**|2,055| |Charitable activities|8|**248,381**|**18,460**|**266,841**|226,161| |**Total expenditure**||**259,516**|**18,460**|**277,976**|228,216| |**Net income**||**1,091**|**2,536**|**3,627**|33,080| |**Reconciliation of funds:**|||||| |**Total funds brought forward**|||||| |**at 1 September 2021**||**351,349**|**129,639**|**480,988**|447,908| |**Total funds carried forward**|||||| |**at 31 August 2022**||**£ 352,440**|**£ 132,175**|**£484,615**|£ 480,988| ## ## ||**Notes**||| |---|---|---|---| |||**31.8.22**|**31.8.21**| |||£|£| |**Fixed assets**|||| |Tangible assets|10|**329,989**|337,009| |**Current assets**|||| |Debtors|11|**22,383**|22,789| |Cash at bank and in hand||**168,331**|166,186| |||**190,714**|188,975| |**Creditors: amounts falling due**|||| |**within one year**|12|**(36,088)**|(44,996)| |**Net current assets**||**154,626**|143,979| |**Net assets**||**£484,615**|£ 480,988| |**Funds**|||| |**Restricted**|13|**132,175**|129,639| |**Unrestricted**|||| |Undesignated|14|**347,440**|351,349| |Designated|14|**5,000**|-| |||**£484,615**|£480,988| ## ## ## ## ## ## ## ## ## ## ## |Leasehold property|overthe term ofthe lease| |---|---| |Improvements to property|33% straight line| |Fixtures and fittings|15% straight line| |Computerand|| |office equipment|25% straight line| ## ## ## ## ## ## ## ## ## ## ||**Unrestricted**|**Restricted**|**Total**| |---|---|---|---| ||**funds**|**funds**|**2022**| ||£|£|£| |General donations and gifts|**85**|_|**85**| |Grants|**653**|**11,576**|**12,229**| ||**£738**|**£ 11,576**|**£12,314**| ## ## ## |**INCOME FROM DONATIONS 2021**|||| |---|---|---|---| ||**Unrestricted**|**Restricted**|**Total**| ||**funds**|**funds**|**2021**| ||£|£|£| |General donations and gifts|668|-|668| |Grants|59,308|939|60,247| ||£59,976|£939|£60,915| ## |||**Unrestricted**|**Restricted**|**Restricted**|**Total**| |---|---|---|---|---|---| |||**funds**|**funds**||**2022**| |||**£**||**£**|**£**| ||Lettings|**109,645**||_|**109,645**| ||Squirrels Pre-School fees|**135,940**||-|**135,940**| ||SEN/EYPP|-||**9,420**|**9,420**| |||**£ 245,585**|**£ **|**9,420**|**£ 255,005**| ||**CHARITABLE ACTIVITIES 2021**||||| |||**Unrestricted**|**Restricted**||**Total**| |||**funds**|**funds**||**2021**| |||**£**||**£**|**£**| ||Lettings|71,622|||71,622| ||Squirrels Pre-School fees|122,689||-|122,689| ||SEN/EYPP|-||3,221|3,221| |||£ 194,311|£|3,221|£ 197,532| |**5 **|**OTHERTRADING ACTIVITIES**||||| ||||**Unrestricted funds**||| |||||**2022**|**2021**| |||||£|£| ||Fundraising income||**13,853**||2,456| ||Copier and laminator income|||**385**|60| ||||**£ **|**14,238**|£2,516| ## ## ## |**INVESTMENT INCOME**||| |---|---|---| ||**Unrestricted **|**funds**| ||**2022**|**2021**| |Interest receivable|£ **46**|£ 333| ## ||**2022**|**2021**| |---|---|---| ||£|£| |Depreciation|**8,705**|8,631| |Independent examination|**3,013**|3,138| ## ## ## ||Centre|||||Total| |---|---|---|---|---|---|---| ||fundraising|Centre|Squirrels|Bluebell|Governance|2022| ||£|£|£|£|£|£| |Costs directly allocated to activities||||||| |Salaries and pensions||46,699|89,363|6,617||142,679| |Recruitment||-|1,166|||1,166| |Staff training||-|341|||341| |Postage||25|-|||25| |Refreshments||160|316|||476| |Room hire||50|32,125|||32,175| |Toys and equipment|||1,236|||1,236| |Toddler Group costs|||87|||87| |Fundraising costs|47||-|||47| |Activities costs|7,198||-|||7,198| |Band and coach hire|3,890||-|||3,890| |Supportcosts allocated to activities||||||| |Rates||1,000||1,450|-|2,450| |Light and heat||7,250||10,747|-|17,997| |Security and fire protection||1,756||2,099|-|3,855| |Insurance||5,014||1,151|-|6,165| |Independent examination fees||-||-|3,013|3,013| |Other professional fees||-||-|184|184| |Carried forward|11,135|61,954|124,634|22,064|3,197|222,984| ## |**8 **|**TOTAL RESOURCES EXPENDED - ****_(continued)_**|**TOTAL RESOURCES EXPENDED - ****_(continued)_**||||||| |---|---|---|---|---|---|---|---|---| ||||**Centre**|||||**Total**| ||||**fundraising**|**Centre**|**Squirrels**|**Bluebell**|**Governance**|**2022**| ||**Support costs allocated **|**to activities **- _(continued)_|£|£|£|£|£|£| ||Brought forward||**11,135**|**61,954**|**124,634**|**22,064**|**3,197**|**222,984**| ||Telephone|||**1,089**|**(4)**|.||**1,085**| ||Printing and stationery|||**705**|**176**|-||**881**| ||Repairs and maintenance|||**11,759**|**1,143**|**7,149**||**20,051**| ||Computer software|||**4,053**|**56**|-||**4,109**| ||Sundry|||**602**|**972**|**59**||**1,633**| ||Cleaning materials and services|||**4,030**|**84**|**12,719**||**16,833**| ||Bank charges|||**681**|-|-||**681**| ||Property|- depreciation||**4,182**|**773**|-||**4,955**| ||Fixture and fittings|- depreciation||**3,491**|**221**|**38**||**3,750**| ||Subscriptions and registrations|||**381**|**243**|-||**624**| ||Licenses|||**2,439**|-|-||**2,439**| ||Advertising|||**136**|-|-||**136**| ||Bad debts|||**131**|-|-||**131**| ||Grant expenditure|||**11,168**|**360**|-||**11,528**| ||Recoverable costs|||-|-|**(13,844)**||**(13,844)**| ||||£ **11,135**|£ **106,801**|£ **128,658**|**£28,185**|**£3,197**|£ **277,976**| ## ||Centre|||||Total| |---|---|---|---|---|---|---| ||fundraising|Centre|Squirrels|Bluebell|Governance|2021| ||£|£|£|£|£|£| |Costs directly allocated to activities||||||| |Salaries and pensions||34,930|81,541|5,761||122,232| |Recruitment|-|-|-|-|-|-| |Staff training|-|295|654|-|-|949| |Postage|-|12|-|-|-|12| |Refreshments|-|49|519|-|-|568| |Room hire|-|-|33,525|-|-|33,525| |Toys and equipment|-|-|371|-|-|371| |Toddler Group costs|-|-|-|-|-|-| |Fundraising costs|194|-|-|-|-|194| |Activities costs|1,366|-|-|-|-|1,366| |Band and coach hire|495|-|-|-|-|495| |Support costs allocated toactivities||||||| |Rates|-|776|-|828|-|1,604| |Light and heat|-|2,824|-|9,398|-|12,222| |Security and fire protection|-|2,259|-|3,634|-|5,893| |Insurance|-|4,385|-|659|-|5,044| |Independent examination fees|-|-|-|-|3,138|3,138| |Other professional fees|-|-|-|-|3,650|3,650| |Carried forward|2,055|45,530|116,610|20,280|6,788|191,263| ## |**8 **|**TOTAL RESOURCES EXPENDED- (****_continued)_**|**TOTAL RESOURCES EXPENDED- (****_continued)_**||||||| |---|---|---|---|---|---|---|---|---| ||||Centre|||||Total| ||||fundraising|Centre|Squirrels|Bluebell|Governance|2021| ||Support costs allocated|toactivities - _(continued)_|£|£|£|£|£|£| ||Brought forward||2,055|45,530|116,610|20,280|6,788|191,263| ||Telephone||-|831|110|-|-|941| ||Printing and stationery||-|689|120|-|-|809| ||Repairs and maintenance||-|2,764|114|5,203|-|8,081| ||Computer software||-|2,527|635|-|-|3,162| ||Sundry||-|1,395|1,135|-|-|2,530| ||Cleaning materials and services||-|3,871|-|13,262|-|17,133| ||Bank charges||-|328|-|-|-|328| ||Property|- depreciation|-|4,112|843|-|-|4,955| ||Improvements|- depreciation|-|-|57|-|-|57| ||Fixture and fittings|- depreciation|-|2,757|821|41|-|3,619| ||Subscriptions and registrations||-|598|268|-|-|866| ||Licenses||-|2,169|-|-|-|2,169| ||Advertising||-|70|-|-|-|70| ||Bad debts||-|481|-|-|-|481| ||Grantexpenditure||-|1,018|521|-|-|1,539| ||Recoverable costs||-|-|-|(9,787)|-|(9,787)| ||||£ 2,055|£69,140|£ 121,234|£ 28,999|£ 6,788|£228,216| ## ## ||**2022**|**2021**| |---|---|---| ||£|£| |Wages and salaries|**132,641**|115,408| |Social security costs|**5,923**|3,901| |Pensions|**4,115**|2,923| ||**£ 142,679**|£ 122,232| ||**No.**|No.| |The average monthly number of employees,||| |during the period was made up as follows:||| |Squirrels Pre-School|**10**|9| |Community Centre|**6**|6| ||**16**|15| ## |**TANGIBLE FIXED ASSETS**||||| |---|---|---|---|---| ||||**Fixtures,**|| ||||**fittings**|| ||**Leasehold Improvements**||**and office**|| ||**property to property**||**equipment**|**Total**| ||£|£|£|£| |**Cost**||||| |At 1 September 2021|**411,624**|**11,820**|**67,400**|**490,844**| |Additions|**125**||**1,560**|**1,685**| |At 31 August 2022|**411,749**|**11,820**|**68,960**|**492,529**| |**Depreciation**||||| |At 1 September 2021|**84,151**|**11,820**|**57,864**|**153,835**| |Chargefor the period|**4,955**||**3,750**|**8,705**| |At 31 August 2022|**89,106**|**11,820**|**61,614**|**162,540**| |**Net book value**||||| |**At 31 August 2022**|**£ 322,643**|£ -|**£ 7,346**|**£ 329,989**| |At 31 August 2021|£ 327,473|£ -|£ 9,536|£ 337,009| ## ## ## ||**2022**|**2021**| |---|---|---| ||£|£| |Trade debtors|**13,573**|12,519| |Prepayments|**8,810**|10,270| ||**£ 22,383**|£ 22,789| ## ||**2022**|**2021**| |---|---|---| ||£|£| |Accruals|**11,062**|18,115| |Deferred income|**25,026**|26,881| ||**£ 36,088**|£ 44,996| ||**2022**|**2021**| ||£|£| |**Deferred income**||| |Balance at 1 September2021|**26,881**|25,503| |Amount received|**3,757**|13,727| |Amount released to income|**(5,612)**|(12,349)| |Balance at 31 August 2022|**£ 25,026**|£26,881| ## ||**Balance**|**Movement in funds**|**Movement in funds**||**Balance**| |---|---|---|---|---|---| ||**at**|**Incoming**|**Expenditure**||**at**| ||**1.9.21**|**resources **|**gains/(losses) **|**Transfers**|**31.8.22**| ||£|£|£|£|£| |Building Fund|125,919|-|**(1,577)**|.|**124,342**| |Other funds|1,000|**1,576**|**(2,076)**|-|**500**| |SEN/EYPP|2,720|**9,420**|**(4,807)**|-|**7,333**| |Velux Windows|-|**10,000**|**(10,000)**|-|-| ||£ 129,639|**£ 20,996**|**£ (18,460)**|£ -|**£132,175**| ## ## ||**Balance**|**Movement in funds**|**Movement in funds**||**Balance**| |---|---|---|---|---|---| ||**at**|**Incoming**|**Expenditure**||**at**| ||**1.4.20**|**resources **|**gains/(losses) **|**Transfers**|**31.8.21**| ||£|£|£|£|£| |Building Fund|127,496|_|(1,577)|_|125,919| |Other funds|500|939|(439)|-|1,000| |EYITT|1,212|-|(1,212)|-|-| |SEN/EYPP|-|3,221|(501)|-|2,720| ||£ 129,208|£4,160|£ (3,729)|-|£ 129,639| ## ## ## ## ## ## ||**Balance**|**Movement in funds**|**Movement in funds**||**Balance**| |---|---|---|---|---|---| ||**at**|**Incoming**|**Expenditure,**||**at**| ||**1.9.21**|**resources **|**gains/(losses) Transfers**||**31.8.22**| ||£|£|£|£|£| |Unrestricted funds|351,349|**260,607**|**(259,516)**|**(5,000)**|**347,440**| |Designated funds|-|-||**5,000**|**£ 5,000**| ||£ 351,349|**£ 260,607**|**£(259,516)**|**£**|**£ 352,440**| ## ## ## ||**Balance**|**Movement in funds**|**Movement in funds**||**Balance**| |---|---|---|---|---|---| ||**at**|**Incoming**|**Expenditure,**||**at**| ||**1.4.20**|**resources **|**gains/(losses) **|**Transfers**|**31.8.21**| ||**£**|£|£|£|£| |Unrestricted funds|£318,700|£257,136|£ (224,487)|£ -|£351,349| |**ANALYSIS OF NET ASSETS BETWEEN **||**FUNDS**|||| ||**Tangible**|**Net**|| |---|---|---|---| ||**fixed**|**current**|**Total**| ||**assets**|**assets**|**2022**| ||£|£|£| |Restricted funds|**124,342**|**7,833**|**132,175**| |Unrestricted funds|**205,647**|**146,793**|**352,440**| |Total funds|**£ 329,989**|**£ 154,626**|**£484,615**| |**ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021**|||| ||**Tangible**|**Net**|| ||**fixed**|**current**|**Total**| ||**assets**|**assets**|**2021**| ||£|£|£| |Restricted funds|125,919|3,720|129,639| |Unrestricted funds|211,090|140,259|351,349| |Total funds|£ 337,009|£ 143,979|£ 480,988| ## ##