2022-07-31-accounts

			Page
Charity and Company	information		1
Trustees' Report			2
Statement of trustees'	responsibilities		8
Independent Examiner's report			9
Statement of Financial	Activities		10
Movements in Accumulated Funds			11
Balance sheet			12
Notes to the accounts			14
Detailed Statement of	Financial	Activities	21

			Unrestricted	Restricted	Total	Last Year
			Funds	Funds	Funds	Total Funds
			2022	2022	2022	2021
			f
Incoming resources
Income and endowments		from:
Donations and grants			124,727	500	125,227	136,156
investments			1		1	4
Incoming resources	from	charitable activities	19,580		19,580	10,281
Other Incoming Resources						6,300
Total income and	endowments		144,308	500	144,808	152,741
Expenditure on:
Charitable activities			163,799	598	164,397	174,166
Other			1,536		1,536	1,512
Total expenditure			165,335	598	165,933	175,678
Net income I(expenditure)			(21,027)	(98)	(21,125)	(22,937)
Transfers between	funds		(98)	98
Net outgoing resources		before
Other recognised	gains	and losses	(21,125)		(21,125)	(22,937)
Other recognised	gains	and losses
Net movement in	funds		(21,125)		(21,125)	(22,937)
Reconciliation of	funds
Total funds brought forward			214,300		214,300	237,237
Total Funds carried forward			193,175		193,175	214,300

Revenue		accum	ulated	funds				Designated	Unrestricted	Restricted	Total	Last year
								Funds	Funds	Funds	Funds	Total Funds
								2022	2022	2022	2022	2021
Accumulated funds brought				forward				103,325				106,450
Recognised gains			and losses		before transfers				(21,027	98)	21,125)	22,937)
								103,325	(21,027)	(98)	(21 125)	83513
Transfers		to/(from)	restricted		funds				(98)	98
Transfers		to/(from)	designated			funds		(21,125)	21,125
Transfers		to/(from)	designated			fixed asset funds						19,812
Closing	revenue		accumulated			funds		82,200			21,125)	103,325
Property		repair fund							Designated	Restricted	Total	Last year
									Funds	Funds	Funds	Total Funds
									2022	2022	2022	2021
At 1 August									110,975		110,975	130,787
Transfer	(to)/from		revenue	accumulated			funds					(19,812)
At 31 July									110,975		110,975	110,975

Summary of fund	s	Designated	Unrestricted	Restricted	Total	Last Year
		Funds	Funds	Funds	Funds	Total Funds
		2022	2022	2022	2022	2021
Revenue accumulated	funds
Revenue designated	funds	82,200			82,200	103,325
Property repair fund		110,975			110,975	110,975
Total funds		193,175			193,175	214,300

			2022		2021
Fixed assets		Note				f
Intangible assets		9		2,278		2,605
Tangible assets		10		157,698		150,087
Total fixed assets				159,976		152,692
Current assets
Stocks 8 Work in progress			1,762		1,808
Debtors			1,971		1,798
Cash at bank and in	hand		37,379		69,143
Total current assets			41,112		72,749
Creditors:-
amounts due within one year		12	(7,913)		(11,141)
Net current assets				33,199		61,608
Total assets less current liabilities				193,175		214,300
Net assets excluding	pension assetIliability			193,175		214,300
Net assets including pension asset I liability				193,175		214,300
The funds ofthe charity:
Unrestricted income	funds
Designated revenue	funds		82,200		103,325
Unrestricted capital	funds
Designated property	repair fund		110,975		110,975
Total unrestricted	funds			193,175		214,300
Restricted revenue funds
Total restricted funds
Total charity funds				193,175		214,300

3	Deficit for the financial year						2022	2021
	This is stated after	crediting:-
	Revenue Turnover	from ordinary		activities			144,807	152,737
	and after charging:-
	Depreciation of owned fixed assets						1,642	1,460
	Rentals under operating leases							50
	Pension costs						2,165	2,105
	Independent Examiner's Fees						1,536	1,512
4	Investment Income						2022	2021
	Bank deposit interest	received					1	4
5	Deferred Incoming	Resources	&	Reserves -Designated		funds
				Opening	Released		Received	Deferred
				Deferrals	from	prior	less released	at year end
					years		in year
	Fees paid in advance			8,100		8,100	4,914	4,914
	Total			8,100		8,100	4,914	4,914
							2022	2021
	These deferrals are	included	in creditors				4,914	8,100

6	Staff Costs and	Emoluments	Emoluments			2022	2021
	Gross Salaries					136,383	132,881
	Employer's National		Insurance			4,244	3,670
	Pension Contributions		to defined	contribution	schemes	2,165	2,105
						142,792	138,656
	Average Number	of	Staff Employed			2022	2021
	Nursery

	There are	no related party transactions during the	period (2021 - FNil)
9	Intangible	fixed assets	2022	2021
	Website
	Cost
	At 1 August 2021		3,272	3,272
	At 31 July	2022	3,272	3,272
	Amortisation
	At 1 August 2021		667	368
	Provided	during the year	327	299
	At 31 July	2022		667
	Net book	value
	At 31 July	2022	2,278	2,605
	At 31 July	2021	2,605	2,904

	Debtors							2022	2021
	Trade debtors								61
	Prepaid expenses							1,971	1,737
								1,971	1,798
12	Creditors: amounts	falling	due within			one year		2022	2021
	Accrued expenses							1,536	1,464
	PAYE and Nl							1,073	1,149
	Unpaid Pension Contributions							390	428
	Deferred income and	grants	in advance			(see note 5)		4,914	8,100
								7,913	11,141
13	Analysis ofthe Net	Movement		in	Funds			2022	2021
	Net movement in funds from		Statement			of Financial	Activities	(21,125)	(29,237)
	Net resources applied	on functional			fixed assets			(8,926)	(1,237)
	Gains on disposal of	inalienable		assets					6,300
	Net movement in funds available				for	future activities		30,051	24,174

					2022	2021
			Nursery	Overheads	Total	Total
Income and	endowments	from:
Donations	and legacies		125,227		125,227	136,156
Other trading activities
Investment	Income		1		1	4
Charitable	activities		19,580		19,580	10,281
Other income						6,300
Total Income			144,808		144,808	152,741
Expenditure	on:
Charitable	activities		164,397		164,397	174,166
Other				1,536	1,536	1,512
Total resources expended			164,397	1,536	165,933	175,678
Net Incoming Resources		by activity	19,589	1,536	21,125	22,937

for the	year end	ed	31July	2	022
									2022	2021
							Nursery	Overheads	Total	Total
Nature	of charitable		expenditure				E
Actvities	undertaken		directly				164,397	1,536	165,933	175,678
Support	costs of	charitable		activities
Total charitable		expenditure			analysed	by activity	164,397	1,536	165,933	175,678

					Unrestricted	Unrestricted	Unrestricted	Restricted	Total	Prior Period
						Funds		Funds	Funds	Total Funds
						2022		2022	2022	2021
									R
Incoming Resources
Income from Donations	and Legacies
Non government and non public bodies
Incoming resources ofa revenue		nature		- grants,	donations	and	legacies
Plymouth City Council Grant										5,734
Early years Grant Funding						124,682			124,682	130,337
Small Grants							45		45	85
Keynham Community Sparks								500	500
Total Voluntary Income						124,727		500	125,227	136,156
Investment Income
Bank deposit interest received
Total Investment Income
Incoming resources from charitable				activities
Primary purpose trading						19,390			19,390	10,055
Other charitable activities - fundraising			activities			190			190	226
Total Incoming resources from
charitable activities						19,580			19,580	10,281
Other Incoming Resources
Coronavirus Support Grants	from PCC									6,300
										6,300
Total Incoming Resources						144,308		500	144,808	152,741

					Unrestricted	Restricted	Total	Prior Period
					Funds	Funds	Funds	Total Funds
					2022	2022	2022	2021
							P.
Charitable expenditure
Support costs ofcharitable activities
Direct support costs
Gross wages and salaries		- charitable		activities	136,383		136,383	132,881
Employers' NI - Charitable		activities			4,244		4,244	3,670
Pension contributions	charitable		employees		2,165		2,165	2,105
Volunteers' Costs					27		27
Resource Costs					3,242	598	3,840	3,230
					146,061	598	146,659	141,886
Management and administration			costs
in support ofcharitable		activities
Indirect employee costs
Training and welfare					50		50	560
Entertaining					40		40	39
Uniforms					319		319	83
					409		409	682
Premises Costs
Rent payable								50
Rates, water and service		charges			1,993		1,993	426
Insurance					1,823		1,823	1,622
Light and heat					2,963		2,963	2,273
Cleaning					3,062		3,062	3,116
Premises repairs and	renewals				3,343		3,343	19,812
					13,184		13,184	27,299
General administrative	expenses:
Telephone and fax					593		593	582
Stationery and printing					604		604	532
Subscriptions					384		384	465
Computer costs					746		746	654
Bank charges					99		99	593
					2,426		2,426	2,826

						Unrestricted	Restricted	Total	Prior Period
						Funds	Funds	Funds	Total Funds
						2022	2022	2022	2021
Professional fees	in support ofcharitable	activities
Legal fees						77		77	13
						77		77	13
Other support costs
Depreciation of assets used for charitable		purposes				1,642		1,642	1,460
						1,642		1,642	1,460
Total Expended	on Charitable Activities					163,799	598	164,397	174,166
Governance costs that are not direct			management			functions	inherentin	generating
funds, service	delivery and programme			or	project	work
Specific other costs
Independent Examiner's Fees						1,536		1,536	1,512
Total other costs						1,536		1,536	1,512
Analysis oftransfers between funds
Transfer to/(from)	unrestricted to be analysed			further		21,027		21,027	22,937
Transfer to/(from)	restricted to be analysed		further				98	98
Transfer to/(from)	des fix ass to be analysed			further					(19,812)
Transfer to/(from)	designated fund to be	analysed			further	(21,125)		(21,125)	(3,125)
						98	98