2021-11-30-accounts - Rainbow Day Nursery

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					30.11.21	30.11.20
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies			3		3	29
Charitable activities
Enhancement, development and education	of
children primarily under school age			326,669	271	326,940	354,902
Other trading activities		2	720		720	157
Investment income	S	3	9		9	25
Total			327,401	271	327,672	355,113
EXPENDITURE ON
Charitable activities
Enhancement, development and education	of
children primarily under school age			370,338	271	370,609	346,972
NET INCOME/(EXPENDITURE)			(42,937)		(42,937)	8,141
RECONCILIATION OF FUNDS
Total funds brought forward			60,023	3,657	63,680	55,539
TOTAL FUNDS CARRIED FORWARD			17,086	3,657	20,743	63,680

				30.11.21	30.11.20
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	8	10,266	1,282	11,548	11,609
CURRENT ASSETS
Debtors	9	13,886		13,886	11,606
Cash at bank and in hand		75,962	5,881	81,843	128,665
		89,848	5,881	95,729	140,271
CREDITORS
Amounts falling due within one year	10	(42,195)	(3,506)	(45,701)	(42,367)
NET CURRENT ASSETS		47,653	2,375	50,028	97,904
TOTAL ASSETS LESS CURRENT LIABILITIES		57,919	3,657	61,576	109,513
CREDITORS
Amounts falling due after more than one year	11	(40,833)		(40,833)	(45,833)
NET ASSETS		17,086	3,657	20,743	63,680
FUNDS	13
Unrestricted funds				17,086	60,023
Restricted funds				3,657	3,657
TOTAL FUNDS				20,743	63,680

Plant and machinery	−	15% on reducing balance
Fixtures and fittings	−	10')/0 on cost
Computer equipment	−25% on reducing balance

		30.11.21	30.11.20
Depreciation	−owned assets	2,199	2,162

The average monthly number of employees during the year	was as follows:
		30.11.21	30.11.20
Total		27	25
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL	ACTIVITIES
	Unrestricted	Restricted	Total
	fund	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies	30	(1)	29
Charitable activities
Enhancement, development and education of
children primarily under school age	354,569	333	354,902
Other trading activities	157		157
Investment income	25		25
Total	354,781	332	355,113
EXPENDITURE ON
Charitable activities
Enhancement, development and education of
children primarily under school age	346,639	333	346,972
NET INCOME/(EXPENDITURE)	8,142	(1)	8,141
RECONCILIATION OF FUNDS
Total funds brought forward	51,882	3,657	55,539
TOTAL *FUNDS CARRIED FORWARD*	60,024	3,656	63,680

8.	TANGIBLE FIXED ASSETS
			Fixtures
		Plant and	and	Computer
		machinery	fittings	equipment	Totals
	COST
	At 1 December 2020	12,885	3,378	2,472	18,735
	Additions	1,637		502	2,139
	At 30 November 2021	14,522	3,378	2,974	20,874
	DEPRECIATION
	At 1 December 2020	3,323	1,717	2,087	7,127
	Charge for year	1,680	298	221	2,199
	At 30 November 2021	5,003	2,015	2,308	9,326
	NET BOOK VALUE
	At 30 November 2021	9,519	1,363	666	11,548
	At 30 November 2020	9,562	1,661	385	11,608
9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				30.11.21	30.11.20
	Trade debtors			13,886	11,606
10.	CREDITORS: AMOUNTS FALLING DUE WITHIN	ONE YEAR
				30.11.21	30.11.20
	Bank loans and overdrafts (see note 12)			4,167	4,167
	Trade creditors			1,396	2,387
	Social security and other taxes			2,648	2,408
	Other creditors			14,275	7,159
	Accruals and deferred income			445	716
	Accrued expenses			22,770	25,530
				45,701	42,367
11.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				30.11.21	30.11.20
	Bank loans (see note 12)			40,833	45,833
12.	LOANS
	An analysis of the maturity of loans is given below:
				30.11.21	30.11.20
	Amounts falling due within one year on demand: Bank loans			4,167	4,167
	Amounts falling between one and two years: Bank loans −1−2 years			15,834	16,667
	Amounts falling due between two and five years: Bank loans −2−5 years			24,999	29,166

MOVEMENT IN FUNDS
		Net
	At	movement	At
	1.12.20	in funds	30.11.21
Unrestricted funds
General fund	60,023	(42,937)	17,086
Restricted funds
Local network fund	1,372		1,372
Waveney District Council −Kitchen QAI	577 1,708		577 1,708
	3,657		3,657
TOTAL FUNDS	63,680	(42,937)	20,743
Net movement in funds, included in the above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	E	E	£
Unrestricted funds
General fund	327,401	(370,338)	(42,937)
Restricted funds
Local network fund	29	(29)
Suffolk County Council −Furniture Grant Mrs Roper−Pre School Equipment	232 10	(232) (10)
	271	(271)
TOTAL FUNDS	327,672	(370,609)	(42,937)
Comparatives for movement in funds
		Net
	At	movement	At
	1.12.19	in funds	30.11.20
Unrestricted funds
General fund	51,882	8,141	60,023
Restricted funds
Local network fund	1,372		1,372
Waveney District Council −Kitchen QAI	577 1,708		577 1,708
	3,657		3,657
TOTAL FUNDS	55,539	8,141	63,680

Comparative net movement in funds, included in the a	bove are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	354,780	(346,639)	8,141
Restricted funds
Local network fund	34	(34)
Suffolk County Council −Furniture Grant Mrs Roper−Pre School Equipment	121 178	(121) (178)
	333	(333)
TOTAL FUNDS	355,113	(346,972)	8,141

A current year 12 months and prior year 12 months	combined position is as follo	ws:
		Net
	At	movement	At
	1.12.19	in funds	30.11.21
Unrestricted funds
General fund	51,882	(34,796)	17,086
Restricted funds
Local network fund	1,372		1,372
Waveney District Council −Kitchen QAI	577 1,708		577 1,708
	3,657		3,657
TOTAL FUNDS	55,539	(34,796)	20,743

A current year 12 months and prior year 12 months combined net movement in	A current year 12 months and prior year 12 months combined net movement in	funds, included in the above are	funds, included in the above are
as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	682,181	(716,977)	(34,796)
Restricted funds
Local network fund	63	(63)
Suffolk County Council −Furniture Grant Mrs Roper−Pre School Equipment	353 188	(353) (188)
	604	(604)
TOTAL FUNDS	682,785	(717,581)	(34,796)