2021-03-31-accounts - Rosemellin Gooseberry Bush

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		Page
Report ofthe Trustees	1	to	4
Report ofthe Independent Auditors	5	to	7
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement		10
Notes tothe Cash Flow Statement
Notes to the Financial Statements	12	to	19
Detailed Statement of Financial Activities	20	to	21

			for the Yea	r Ended 31March 2	021
						2021	2020
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	6	E	E	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				2,601	9,820	12,421	16,281
Charitable activities
Provision of a nursery	school			487,464		487,464	571,527
Investment income				3,318		3,318	3,773
Otherincome				89,594		89,594	3,754
Total				582,977	9,820	592,797	595,335
EXPENDITURE ON
Raising funds				3,072		3,072	2,930
Charitable activities
Provision ofa nursery	school			579,551	42,224	621,775	631,433
Total				582,623	7,660	624,847	634,363
NET INCOME/(EXPENDITURE)				354	(32,404)	(32,050)	(39,028)
RECONCILIATION OF	FUNDS
Total funds brought	forward			263,386	459,628	723,014	762,042
TOTAL FUNDS CARRIED FORWARD				263,740	427,224	690,964	723,014

				2021	2020
		Unrestricted	Restricted	Total	Total
	Notes	funds 6	funds E	funds 6	fundsf
FIXEDASSETS
Tangible assets	14	118,644	438,116	556,760	601,745
CURRENT ASSETS
Debtors	15	53,727		53,727	60,490
Cash at bank and in hand		149,902	17,108	167,010	115,355
		203,629	17,108	220,737	175,845
CREDITORS
Amounts falling due within one year	16	(16,499}	(28,000)	(44,499)	(54,576)
NET CURRENT ASSETS/(LIABILITIES)		187,130	(10,892)	176,238	121,269
TOTAL ASSETS LESSCURRENT LIABILITIES		305,774	427,224	732,998	723,014
CREDITORS
Amounts falling due after more than one year	17	(42,034)		(42,034)
NET ASSETS		263,740	427,224	690,964	723,014
FUNDS	19
Unrestricted funds				263,740	263,386
Restricted funds				427,224	459,628
TOTAL FUNDS				690,964	723,014

					Cash Flow Statement
				for the	Year Ended 31March 2021
						2021	2020
				Notes		E	6
Cash flows from operating	activities
Cash generated from operations						4,222	(318)
interest paid						(919)
Net cash provided by/(used	in) operating		activities			3,303	(318)
Cash flows from investing	activities
Purchase oftangible fixed	assets					(1,008)	(2,769)
Sale oftangible fixed assets						360
Net cash used in investing	activities					(648)	(2,769)
Cash flows from financing	activities
New loans in year						49,000
Net cash provided by financing activities						49,000
Change in cash and cash equivalents		in the
reporting period						51,655	(3,087)
Cash and cash equivalents	at the beginning			of
the reporting period						115,355	118,442
Cash and cash equivalents	at the end	ofthe
reporting period						167,010	115,355

RECONCILIATION	OF	NET EX	PEND	ITURE TO NET CASH FLOW FROM	OPERATING ACTIVI	TIES
						2021 6	2020f
Net expenditure	for	the reporting		period (as per the Statement of	Financial
Activities)						(32,050)	(39,028)
Adjustments for:
Depreciation charges						45,648	45,597
Profit on disposal	of	fixed assets				(15)
Interest paid						919
Decrease/(increase)		in debtors				6,763	(6,194)
Decrease in creditors						(17,043)	(693)
Net cash provided	by/(used		in) operations			4,222	(318)
ANALYSIS OF CHANGES IN NET FUNDS
						Other
						non-cash
				At 1.4.20	Cash flow	changes	At 31.3.21
				6	6	f	6
Net cash
Cash at bank and	in hand			115,355	51,655		167,010
Debt
Debts falling due within 1year						(6,966)	(6,966)
Debts falling due after 1year						(42,034)	(42,034)
						(49,000)	(49,000)
Total				115,355	51,655	(49,000)	118,010

DONATIONS	AND LEGACIES
			2021	2020
			6	6
Donations			653	2,250
Grants			9,820
Cafe Income			1,948	14,031
			12,421	16,281
During the year grant income of69,820 was received from the Lottery Community		Fund	in order to support the charity a
community	during the Covid-19 pandemic.
INVESTMENT INCOME
			2021	2020
			f	E
Rents received			3,318	3,773

				2021	2020
			Activity	f	E
Nursery school fees			Provision of a nursery school	469,165	526,060
Play club			Provision of a nursery school	18,299	45,467
				487,464	571,527
OTHER INCOME
				2021	2020
				E	6
Gain on sale		oftangible	fixed assets	15
Insurance	claim			22,899	3,754
Government		grants		66,680
				89,594	3,754

2021	2020
E	E
3,072	2,930

				Support
			Direct	costs (see
			Costs E	note 9)f	Totals E
Provision	ofa nursery	school	616,040	5,735	621,775
SUPPORT	COSTS

Governance	Governance	costs
				2021	2020
				Provision	Provision
				of a	ofa
				nursery	nursery
				school	school
				E	E
Auditors'	remuneration			4,140	3,740
Accountancy		fees		1,595	3,369
				5,735	7,109
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
				2021	2020
				6	E
Auditors'	remuneration			4,140	3,740
Depreciation		-owned assets		45,648	45,597
Surplus on disposal offixed			assets	(15)

				2021	2020
				f	E
Wages and	salaries			480,305	468,103
Social security costs				18,601	19,514
Other pension costs				6,632	6,479
				505,538	494,096
The average	monthly	number ofemployees	during the year was as follows:
				2021	2020
Management	&Administration			8	8
Childcare				32	32
				40	40

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
				E	E	E
INCOME AND ENDOWMENTS			FROM
Donations and legacies				16,281		16,281
Charitable activities
Provision of a nursery		school		571,527		571,527
Investment income				3,773		3,773
Otherincome				3,754		3,754
Total				595,335		595,335
EXPENDITURE ON
Raising funds				2,930		2,930
Charitable activities
Provision ofa nursery		school		596,869	34,564	631,433
Total				599,799	34,564	634,363
NET INCOME/(EXPENDITURE)				(4,464)	(34,564)	(39,028)
RECONCILIATION	OF FUNDS
Total funds brought forward				267,850	494,192	762,042
TOTAL FUNDS CARRIED FORWARD				263,386	459,628	723,014
TANGIBLE FIXEDASSETS
					Fixtures
				Long	and
				leasehold	fittings	Totals
				E	E	6
COST
At 1April 2020				1,084,320	105,460	1,189,780
Additions					1,008	1,008
Disposals					(460)	(460)
At 31March 2021				1,084,320	106,008	1,190,328
DEPRECIATION
At 1April 2020				487,225	100,810	588,035
Charge for year				43,375	2,273	45,648
Eliminated on disposal					(115)	(115)
At 31March 2021				530,600	102,968	633,568
NET BOOK VALUE
At 31March 2021				553,720	3,040	556,760
At 31March 2020				597,095	4,650	601,745

	Notes tothe Financial Statements - continued for the Year Ended 31March 2021	Notes tothe Financial Statements - continued for the Year Ended 31March 2021	Notes tothe Financial Statements - continued for the Year Ended 31March 2021	Notes tothe Financial Statements - continued for the Year Ended 31March 2021
15.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
					2021	2020
					6	E
	Trade debtors				51,807	50,049
	Other debtors				307	439
	Prepayments and accrued			income	1,613	10,002
					53,727	60,490
16.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2021	2020
					6	E
	Bank loans and	overdrafts		(see note 18)	6,966
	Trade creditors				31,449	32,796
	Socialsecurity	and other	taxes			3,970
	Other creditors				1,617	1,829
	Accrued expenses				4,467	15,981
					44,499	54,576
17.	CREDITORS: AMOUNTS		FALLING DUE AFTER MORE THAN ONE YEAR
					2021	2020
					E	E
	Bank loans (see note 18)				42,034
18.	LOANS
	An analysis ofthe maturity			of loans is given below:
					2021	2020
					6	6
	Amounts falling	due within		one year on demand:
	Bankloans				6,966
	Amounts falling	due between two and five years:
	Bank loans - 2-5 years				39,436
	Amounts falling	due in more than five years:
	Repayable by instalments:
	Bank loans more 5 yr by		instal		2,598

MOVEMENT IN	FUND	S
						Net
						movement
					At 1.4.20	in funds	At 31.3.21
					E	E	E
Unrestricted funds
General fund					263,386	354	263,740
Restricted funds
Building Fund					426,032	(33,528)	392,504
Pengegon Community		Fund			14,948		14,948
Cornwall Council	—Garden grant				18,648	(1,036)	17,612
National Lottery	Community		Fund			2,160	2,160
					459,628	(32,404)	427,224
TOTAL FUNDS					723,014	(32,050)	690,964
Net movement in funds, included				in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
					6	E	E
Unrestricted funds
General fund					582,977	(582,623)	354
Restricted funds
Building Fund						(33,528)	(33,528)
Pengegon Community		Fund
Cornwall Council	- Garden grant					(1,036)	i1,036)
National Lottery	Community		Fund		9,820	(7,660)	2,160
					9,820	(42,224)	(32,404)
TOTAL FUNDS					592,797	(624,847)	(32,050)
Comparatives for movement			in funds
						Net
						movement
					At 1.4.19	in funds	At31.3.20
					E	E	E
Unrestricted funds
General fund					267,850	(4,464)	263,386
Restricted funds
Building Fund					459,560	(33,528)	426,032
Pengegon Community		Fund			14,948		14,948
Cornwall Council	—Garden grant				19,684	(1,036)	18,648
					494,192	(34,564)	459,628
TOTAL FUNDS					762,042	(39,028)	723,014

			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	E
Unrestricted funds
General	fund		595,335	(599,799)	(4,464)
Restricted funds
Building	Fund			(33,528)	(33,528)
Cornwall	Council	—Garden grant		(1,036)	(1,036)
				(34,564)	(34,564)
TOTAL FUNDS			595,335	(634,363)	(39,028)
Designated Fund

	for the Year Ended 3	1March 2021
		2021	2020
		E	6
INCOME AND ENDOWMENTS
Donations and legacies
Donations		653	2,250
Grants		9,820
Cafe Income		1,948	14,031
		12,421	16,281
Investment income
Rents received		3,318	3,773
Charitable activities
Nursery school fees		469,165	526,060
Play club		18,299	45,467
		487,464	571,527
Other income
Gain on sale oftangible fixed assets		15
Insurance claim		22,899	3,754
Government grants		66,680
		89,594	3,754
Total incoming resources		592,797	595,335
EXPENDITURE
Raising donations	and legacies
Wages		2,758	2,633
Social security		259	244
Pensions		55	53
		3,072	2,930
Charitable activities
Wages		477,547	465,470
Social security		18,342	19,270
Pensions		6,577	6,426
Rent, rates and water		1,836	7,470
Insurance		6,397	5,321
Light and heat		10,004	8,427
Telephone		2,396	2,358
Postage and stationery		554	975
Sundries		11,801	15,772
Motor and travel expenses			409
Consumables		12,260	21,125
Repairs and maintenance		11,970	13,056
Gillys Cafe Expense		1,094	6,866
Childrens activities		14	269
Bad debts written	off	5,782	1,698
Bank charges		1,596	2,366
Carried forward		568,170	577,278

	forthe Year Ended 3	1March 2021
		2021	2020
		E	6
Charitable activities
Brought forward		568,170	577,278
Legal & professional		1,303	1,328
Donations			121
Depreciation oftangible	fixed assets	45,648	45,597
Bank loan interest		919
		616,040	624,324
Support costs
Governance costs
Auditors' remuneration		4,140	3,740
Accountancy fees		1,595	3,369
		5,735	7,109
Total resources expended		624,847	634,363
Net expenditure		(32,050)	(39,028)