2022-03-31-accounts - Childcare And Business Consultancy Services

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			Page
Chairman's	statement
Trustees'	report		2-6
Statement	oftrustees'	responsibilities
Independent auditor's		report	8-10
Statement	offinancial	activities
Balance sheet			12
Statement	ofcash flows
Notes to the financial		statements	14-25

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2022	2022		2021	2021	2021
			Notes
Income from:
Donations and legacies				72,545	20,119	92,664	185,190		185,190
Charitable activities
Other trading	activities			1,722,178		1,722,178	1,214,387		1,214,387
Investments				74		74	115		115
HMRC SSP				1,923		1,923	2,703		2,703
HMRC JRS				5,806		5,806	257,687		257,687
Total income				1,802,526	20,119	1,822,645	1,660,082		1,660,082
Charitable activities			6	1,802,000	14,162	1,816,162	1,634,648		1,634,648
Other			10	2,423		2,423	463		463
Total resources
expended				1,804,423	14,162	1,818,585	1,635,111		1,635,111
Net (expenditure)/income			for
the year/
Net movement		in funds		(1,897)	5,957	4,060	24,971		24,971
Fund balances at 1 April
2021				478,078	22,075	500,153	453,107	22,075	475,182
Fund balances		at 31
March 2022				476,181	28,032	504,213	478,078	22,075	500,153

					2022		2021
				Notes
Fixed assets
Tangible assets				11		941		4,906
Investments				12		4		4
						945		4,910
Current assets
Debtors				13	44,972		42,753
Cash at bank		and in	hand		481,952		512,035
					526,924		554,788
Creditors:	amounts		falling due within
one year				14	(23,656)		(59,545)
Net current	assets					503,268		495,243
Total assets		less current liabilities				504,213		500,153
Income funds
Restricted	funds - general					28,032		22,075
Unrestricted		funds				476,181		478,078
						504,213		500,153

								2021
					Notes
Cash flows from operating				activities
Cash (absorbed		by)/generated		from	19
operations							(30,157)		108,377
Investing	activities
Investment	income received					74		115
Net cash	generated from		investing
activities							74		115
Net cash	used	in financing		activities
Net (decrease)/increase			in	cash and	cash
equivalents							(30,083)		108,492
Cash and	cash	equivalents	at beginning		ofyear		512,035		403,543
Cash and	cash	equivalents		at end of	year		481,952		512,035

		Unrestricted	Restricted	Total	Unrestricted
		funds	funds		funds
			general
		2022	2022	2022	2021
		F	F	F	F
Donations	and gifts	67,135		67,135	137,489
Other grants recieved		5,410	20,119	25,529	47,700
		72,545	20,119	92,664	185,189

			Unrestricted	Unrestricted
			funds	funds
			2022	2021
				F
	FNEP		242,537	413,889
	PM Sessions		2,921	1,365
	Parental fees		787,559	504,071
	Community centre hire		1,609	225
	Party income		595
	Cara office hire		14,996	18,405
	Cara community	centre	3,366
	Consultancy charges		1,750
	BC/ASOC fees		429,091	179,643
	Management fees		189,399	17,493
	Wages reimbursed		14,314	18,255
	Sundry income		26,832	59,336
	Registration fees		4,569	1,705
	Training income		2,640
	Other trading activities		1,722,178	1,214,387
5	Investments		Unrestricted	Unrestricted
			funds	funds
			2022	2021
				F
	Interest receivable		74	115

					Central	St Paula	Penworthapledglings	Penworthapledglings	onFledglings at	onFledglings at	StAnnes	Fledgling	Agfarthing	Fledglings	Fledglings	Total	Total
							m OSC the Common			the Palace	OSC	Tooting	OSCKindergarten		at	2022	2021
															Rookstone
															Road
					2022	2022	2022		2022	2022	2022	2022	2022	2022	2022
						6	6		6	6	6	6	6	6
Staff costs						34,529	134,128	60,687		222,255	32,149	230,205	90,037		23,811	827,801	923,388
Depreciation			and impairment		694	194			728	835		1,390	42	82		3,965	6,842
Running	costs				17,715	1,894	10,117	21,009		75,930	7,405	79,616	9,400	1,389	444	224,919	202,151
Insurance					2,413	567	750		1,069	1,390	263	2,121	379	856		9,808	9,661
Telephone					3,104	409	1,809		1,399	1,294	405	3,480	406	563	272	13,141	11,309
Postage	and		stationery		2,511					91						2,602	5,408
Advertising					2,362									43		2,405	735
Sundry					2,005	23	164		70		127	147	222			2,758	15,282
Training					693		1,838		240	80	40	320	125			3,336	3,039
Committee		expenses															110
SENIF funding										529		13,633				14,162	7,612
Agency staff					65	1,790	6,810		616	87,858	2,071	19,905		12,186	485	131,786	57,148
Rent					22,938	5,826	6,047		6,018	113,570		26,665		3,950		185,014	132,619
					54,500	45,232	161,663	91,836		503,832	42,460	377,482	100,611	19,069	25,012	1,421,697	1,375,304
Share of note 7)	support costs (see				207,726	5,645	22,085		11,795	65,348	3,451	50,088		16,627		382,765	248,141
Share of	governance			costs
(see note	7)				11,700											11,700	11,203
					273,926	50,877	183,748	103,631		569,180	45,911	427,570	100,611	35,696	25,012	1,816,162	1,634,648

Charitable		activities											(Continued)	(Continued)
Analysis	by fund
Unrestricted		funds	273,926	50,877	183,748	103,631	568,651	45,911	413,937	100,611	35,696	25,012	1,802,000	1,634,648
Restricted		funds-
general							529		13,633				14,162
			273,926	50,877	183,748	103,631	569,180	45,911	427,570	100,611	35,696	25,012	1,816,162	1,634,648

Support	cos	ts
			Support	Governance	2022	Support costs	Governance	2021
			costs	costs			costs
			F		E	F	F
Staff costs			207,726		207,726	239,919		239,919
Management		fees	175,039		175,039	8,222		8,222
Audit fees				4,902	4,902		4,694	4,694
Accountancy				6,798	6,798		6,509	6,509
			382,765	11,700	394,465	248,141	11,203	259,344
Analysed	between
Charitable	activities		382,765	11,700	394,465	248,141	11,203	259,344

		2022	2021
		Number	Number
		58	65
Employment	costs	2022	2021
		F
Wages and salaries		942,529	1,054,886
Social security costs		63,082	71,902
Other pension costs		29,916	36,519
		1,035,527	1,163,307

10	Other
						Unrestricted	Unrestricted
						funds	funds
						2022	2021
	Financing costs					2,423	463
						2,423	463
11	Tangible fixed assets
					Equipment	Website	Total
	Cost
	At 1 April 2021				101,050	2,150	103,200
	At 31 March	2022			101,050	2,150	103,200
	Depreciation	and	impairment
	At 1 April 2021				96,144	2,150	98,294
	Depreciation	charged		in the year	3,965		3,965
	At 31 March	2022			100,109	2,150	102,259
	Carrying amount
	At 31 March	2022			941		941
	At 31 March	2021			4,906		4,906
12	Fixed asset	investments					Other
							investments
	Cost or valuation
	At1April 2021 8 31 March 2022
	Carrying amount
	At 31 March	2022
	At 31 March	2021
						2022	2021
	Other investments		comprise:		Notes		F
	Investments	in subsidiaries

Debtors
			2022	2021
Amounts falling due		within one year:
Trade debtors			10,998	160
Other debtors			17,910	1,625
Prepayments	and accrued income		16,064	40,968
			44,972	42,753
Creditors: amounts		falling due within one year
			2022	2021
Trade creditors			344	12,084
Other creditors				46,562
Accruals and	deferred	income	23,312	899
			23,656	59,545

Analysis of	net assets	between funds
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2022	2022	2022	2021	2021	2021
					F	F	F
Fund balances at 31
March 2022	are
represented	by:
Tangible assets		941		941	4,906		4,906
Investments		4		4	4		4
Current assets/(liabilities)		475,236	28,032	503,268	473,168	22,075	495,243
		476, 181	28,032	504,213	478,078	22,075	500,153

			At 1.4.21	Net movement	Transfers	Transfers	At 31.3.22
				in fund	between	funds
				F			F
Unrestricted funds
Central fund			29,534	(4,915)	201,522		226,141
Penwortham			53,851	15,750	(21,542)		48,059
St Pauls			54,647	(3,774)		(1,501)	49,372
Fledglings	on the Common		(176,616)	(51,083)		(8,135)	(235,834)
Fledglings	at the palace		324,475	54,405	(66,400)		312,480
Derinton	Community	centre	9,534	3,013			12,547
Fledglings	Tooting		191,969	(90,065)	(69,335)		32,569
Fledglings	Tooting 8	OSC	(43,956)	47,992	(12,671)		(8,635)
Fledglings	Kindergarten		6,646	(35,696)			(29,050)
Allfarthing	OSC		39,637	68,487	(22,652)		85,472
StAnnes	ASC.		(11,643)	(3,485)		(3,856)	(18,984)
Fledglings	at Rookstone Road			(2,526)		4,571	2,045
			478,078	(1,897)			476, 181
Restricted
Central fund			22,075	9,785			31,860
Fledglings	Tooting			(5,459)			(5,459)
Fledglings	at the palace			1,631			1,631
TOTAL FUNDS			500,153	4,060			504,213

			Incoming	Resources	Movement
			resources	expended	in funds
			F		F
Unrestricted funds
Central fund			270,219	(275,134)	(4,915)
Penwortham			199,720	(183,970)	15,750
St Pauls			47,103	(50,877)	(3,774)
Fledglings	on the Common		52,770	(103,853)	(51,083)
Fledglings	at the palace		623,219	(568,814)	54,405
Derinton	Community	centre	3,013		3,013
Fledglings	Tooting		324,028	(414,093)	(90,065)
Fledglings	Tooting 8	OSC	47,998	(6)	47,992
Fledglings	Kindergarten			(35,696)	(35,696)
Allfarthing	OSC		169,321	(100,834)	68,487
StAnnes	ASC.		42,649	(46,134)	(3,485)
Fledglings	at Rookstone Road		22,486	(25,012)	(2,526)
			1,802,526	(1,804,423)	(1,897)
Restricted
Central fund			9,785		9,785
Fledglings	Tooting		8,174	(13,633)	(5,459)
Fledglings	at the palace		2,160	(529)	1,631
TOTAL FUNDS			1,822,645	(1,818,585)	4,060

Name of undertaking		Registered	Nature of	business	Class of	Class of	% Held
		office			shares	held	Direct Indirect
Childcare Answered	Ltd	England	Provision	ofchildcare	Ordinary		100.00

was as follows:
Name of undertaking		Profit/(Loss)	Capital and
			Reserves
			f.
Childcare Answered	Ltd	(16,824)	2,290

	The parent, Childcare	and Business Consultancy	and Business Consultancy	and Business Consultancy	Services,	Services,	is exempt	from presenting	consolidated	financial
	statements under FRS	102exemptions	due	to the	subsidiary		being 100%owned	by the parent.
19	Cash generated from	operations							2022	2021
	Surplus for the year								4,060	24,971
	Adjustments for:
	Investment income recognised in statement			offinancial		activities			(74)	(115)
	Depreciation and impairment oftangible		fixed assets						3,965	6,842
	Movements in working	capital:
	(Increase)/decrease in	debtors							(2,219)	23,134
	(Decrease)/increase in	creditors							(35,889)	53,545
	Cash (absorbed by)/generated from		operations						(30,157)	108,377
20	Analysis ofchanges	in net funds