2020-03-31-accounts - Rosemellin Gooseberry Bush

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		Page
Report ofthe Trustees	1	to	4
Report ofthe Independent Auditors	5	to	6
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes tothe Financial Statements	11	to	18
Detailed Statement of Financial Activities	19	to	20

						2020	2019
				Unrestricted	Restricted	Total	Total
INCOME AND ENDOWMENTS		FROM	Notes	funds f	funds f	funds f	funds f
Donations and legacies				16,281		16,281	15,047
Charitable activities
Provision of a nursery	school			571,527		571,527	563,561
Investment income Otherincome				3,773 3,754		3,773 3,754	14,743
Total				595,335		595,335	593,351
EXPENDITURE ON
Raising funds				2,930		2,930	3,351
Charitable activities
Provision of a nursery	school			596,869	34,564	631,433	590,628
Total				599,799	34,564	634,363	593,979
NET INCOME/(EXPENDITURE)				(4,464)	(34,564)	(39,028)	(628)
RECONCILIATION OF	FUNDS
Total funds brought forward				267,850	494,192	762,042	762,670
TOTAL FUNDS CARRIED FORWARD				263,386	459,628	723,014	762,042

				2020	2019
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	f	f	f	f
FIXED ASSETS
Tangible assets	13	129,065	472,680	601,745	644,573
CURRENT ASSETS
Debtors	14	60,490		60,490	54,296
Cash at bank and in hand		100,407	14,948	115,355	118,442
		160,897	14,948	175,845	172,738
CREDITORS
Amounts falling due within one year	15	(26,576)	(28,000)	(54,576)	(55,269)
NET CURRENT ASSETS		134,321	(13,052)	121,269	117,469
TOTAL ASSETS LESSCURRENT LIABILITIES		263,386	459,628	723,014	762,042
NET ASSETS		263,386	459,628	723,014	762,042
FUNDS	16
Unrestricted funds				263,386	267,850
Restricted funds				459,628	494,192
TOTAL FUNDS				723,014	762,042

					2020	2019
				Notes	f	f
Cash flows from operating	activities
Net cash (used in)/provided	by operating		activities 1		(318)	24,473
Cash flows from investing	activities
Purchase oftangible fixed	assets				(2,769)	(6,406)
Net cash used in investing	activities				(2,769)	(6,406)
Change in cash and cash equivalents		in the
reporting period					(3,087)	18,067
Cash and cash equivalents	at the beginning			of
the reporting period					118,442	100,375
Cash and cash equivalents	at the end	of	the
reporting period					115,355	118,442

							2020	2019
							f	f
Net expenditure			for the reporting		period (as per the Statement of Financial
Activities)							(39,028)	(628)
Adjustments		for:
Depreciation		charges					45,597	44,904
Increase in debtors							(6,194)	(14,188)
Decrease	in creditors						(693)	(5,615)
Net cash	(used in)/provided			by operations			(318)	24,473
ANALYSIS	OF CHANGES IN			NET FUNDS
					At	1.4.19	Cash flow	At 31.3.20
						E	f	f
Net cash
Cash at bank		and	in hand			118,442	(3,087)	115,355
Total						118,442	(3,087)	115,355

DONATIONS	DONATIONS	AND LEGACIES
				2020	2019
				f	E
Donations				2,250
Cafe Income				14,031	15,047
				16,281	15,047
INVESTMENT		INCOME
				2020	2019
				E	f
Rents received				3,773	14,743
INCOME	FROM CHARITABLE		ACTIVITIES
				2020	2019
			Activity	E	f
Nursery	school fees		Provision of a nursery school	526,060	563,561
Play club			Provision of a nursery school	45,467
				571,527	563,561

2020	2019
E	E
2,930	3,351

Auditors' remuneration
Depreciation —owned	assets

STAFF COST	S
				2020	2019
				f	E
Wages and	salaries			468,103	426,312
Social security costs				19,514	18,768
Other pension costs				6,479	4,992
				494,096	450,072
The average	monthly	number of employees	during the year was as follows:
				2020	2019
Management	&Administration			8	8
Child care				32	29
				40	37

COMPARA	TIVES FOR THE STA	TEMENT OF FINANCIAL	ACTIVITIES
			Unrestricted	Restricted	Tota I
			funds	funds	funds
			f	f	f
INCOME AND ENDOWMENTS		FROM
Donations	and legacies		15,047		15,047
Charitable	activities
Provision	of a nursery school		563,561		563,561
Investment	income		14,743		14,743
Total			593,351		593,351
EXPENDITURE ON
Raising funds			3,351		3,351
Charitable	activities
Provision of a nursery school			556,064	34,564	590,628
Total			559,415	34,564	593,979
NET INCOME/(EXPENDITURE)			33,936	(34,564)	(628)


12.	COMPARATIVES	FOR	THE STATEMENT OF FINANCIAL ACTIVITIES -continued
				Unrestricted	Restricted	Tota	I
				funds	funds	funds
				f	E	f
	RECONCILIATION	OF	FUNDS
	Total funds brought forward			233,914	528,756	762,670
	TOTAL FUNDS CARRIED FORWARD			267,850	494,192	762,042
13.	TANGIBLE FIXED	ASSETS
					Fixtures
				Long	and
				leasehold	fittings	Totals
				E	E	f
	COST
	At 1April 2019			1,084,320	102,691	1,187,011
	Additions				2,769	2,769
	At 31March 2020			1,084,320	105,460	1,189,780
	DEPRECIATION
	At 1April 2019			443,853	98,585	542,438
	Charge for year			43,372	2,225	45,597
	At 31March 2020			487,225	100,810	588,035
	NET BOOK VALUE
	At 31March 2020			597,095	4,650	601,745
	At 31March 2019			640,467	4,106	644,573
14.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2020	2019
					f	f
	Trade debtors				50,049	48,436
	Other debtors				439	4,324
	Prepayments and	accrued income			10,002	1,536
					60,490	54,296

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2020	2019
	E	f
Trade creditors	32,796	33,672
Social security and other taxes	3,970	3,504
Other creditors	1,829	2,468
Accrued expenses	15,981	15,625
	54,576	55,269

					Net
					movement
Unrestricted funds				At 1.4.18 f	in funds f	At 31.3.19 f
General fund				233,914	33,936	267,850
Restricted funds
Building Fund Pengegon Community Fund Cornwall Council —Garden grant				493,088 14,948 20,720	(33,528) (1,036)	459,560 14,948 19,684
				528,756	(34,564)	494,192
TOTAL FUNDS				762,670	(628)	762,042
Comparative net	movement	in funds, included	in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				f	f	f
Unrestricted funds
General fund				593,351	(559,415)	33,936
Restricted funds
Building Fund Cornwall Council	—Garden grant				(33,528) (1,036)	(33,528) (1,036)
					(34,564)	(34,564)
TOTAL FUNDS				593,351	(593,979)	(628)

		for the Year Ended 31	March 2020
			2020	2019
			E	f
INCOME AND ENDOWMENTS
Donations and legacies
Donations			2,250
Cafe Income			14,031	15,047
			16,281	15,047
Investment income
Rents received			3,773	14,743
Charitable activities
Nursery school fees Play club			526,060 45,467	563,561
			571,527	563,561
Otherincome
Insurance claim			3,754
Total incoming resources			595,335	593,351
EXPENDITURE
Raising donations	and legacies
Wages Social security			2,633 244	2,994 297
Pensions			53	60
			2,930	3,351
Charitable activities
Wages			465,470	423,318
Social security			19,270	18,471
Pensions			6,426	4,932
Rent, rates and water			7,470	7,994
Insurance			5,321	3,845
Light and heat			8,427	8,556
Telephone			2,358	2,120
Postage and stationery			975	295
Sundries			15,772	16,478
Motor and travel expenses			409	166
Consumables			21,125	22,555
Repairs and maintenance			13,056	7,049
Gillys Cafe Expense			6,866	6,454
Childrens activities			269	232
Bad debts written off			1,698	9,088
Bank charges			2,366	2,511
Legal gi professional			1,328	885
Donations			121
Depreciation oftangible		fixed assets	45,597	44,904
			624,324	579,853