2023-03-31-accounts - Threshers Day Nursery

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		Page
Reference and adiainistrative details
Report ofthe trustees	2	to	6
Independent examiner's report
Statement offinancial activities
Balance sheet	9	to	10
Cash flow statement
Notes to the cash flow statement		12
Notes to the financial statements	13	to	19
Detailed statement offinancial activities	20	to	21

									2023	2022
						Unrestricted	'	Restricted	Total	Total
				'	Notes	funds f		funds	feeds	funds
INCOME	AND	ENDOWMENTS FROM
Donations	and legacies				2	7475			7475	7,136
Charitable	activities				4
Provision	ofcare	and education				514,064			514,064	438,265
Investment	income									~5953
Total						~533987			~533 87'	451 354
EXPENDITURE		ON
Charitable	activities
Provision ofcare		and education				~385109			385,109	354387
Net gains/(losses)		on investments				1115			~II 15	~8140
NET INCOME						137&721			137,721	88,827
RECONCILIATION			OF FUNDS
Total funds	brought forward					562,662			562,662	473,835
TOTAL FUNDS		CARRIED FORWARD							~700 83	~562 662

					2023		2022
			Unrestricted	Restricted	Total		Total
			funds	funds	funds		funds
	Notes			6			f.
FIXEDASSETS
Tangible assets	10		8,753		8,753		13,642
Investments	I I		~101761		~101761		~109022
			110414		110/14		l22,664
CURRENT ASSETS
Debtors	12		22449		22@49		9372
Cash at baok and in band			~580 945		~580945		441 576
			603,294		603494		450,848
CREDITORS
		'
Amounts falling due within one year	13		(13,425)		(13,425)		(10,850)
NET CURRENT ASSETS			~589869		~589 69	.	~439 998
TOTAL ASSETSLESSCURRENT
LIABILITIES			700~		,700~		562,662
NET ASSETS			~700 83	-	~700 83		562 662
FUNDS	15
Unrestricted funds					~700 83		~562 662
TOTAL FUNDS					~700 83		~562 662

		THRESHERS DAY NURSERY	THRESHERS DAY NURSERY
		. CASH FLOW STATEMENT
		for tbe year ended	31March 2023
			2023		2022
		Notes
Cash flows from operating	activities
Cash generated from operations			~131	002	~99221
Nct cash provided by operating activities			~I31	002	~99 21
Cash flows from investing	activities
Purchase oftangible fixed assets Purchase offixed asset investments Interest received			(85) (3,896) ~12 48		(3,003) (3454) ~5953
Net cash provided byl(used	in) investing	activities	~87		~304)
Change in cash and cash equivalents		in
the reporting perkd Cash and cash equivalents	at tbe		139,369		98,917
beginning ofthe reporting	period		~441	76	342,659
Cash and cash equivalents	at the end	of
the reporting period			~580	945.	441,576

			NOTES TOTHE CASH FLOW STATEMENT for the year ended 31March 2023	NOTES TOTHE CASH FLOW STATEMENT for the year ended 31March 2023	NOTES TOTHE CASH FLOW STATEMENT for the year ended 31March 2023
	RECONCILIATION		OF NET INCOME TO NET CASH FLOW FROM			OPERATING
	ACTIVITIES
						2023	2022
						8
	Net income for tbe	reporting		period (as per the Statement offinancial
	activities) Adjustments for:					137,721	88,827
	Depreciation charges Losses on investments Loss on disposal offixod assets					4J33 11,157 42	11,192 8,140
	Interest received Increase in debtors Increase in creditors					(12~) (13,078) ~25,	(5,953) (4,756) I 771
	Net cash provided	by	operations			. ~131002	~99 221
2.	ANALYSIS OF CHANGES IN NET FUNDS
				At 1.4.22		Cash flow	At31923
	Net cash
	Cash at bank and in	hand		441476		~139 9	~580 45
				~441	6	~139 69	~580 45
	Total			~441	76	~139 69	~580 45

					2023	2022
						E
	Donations				7J75	~7136
3.	INVESTMENT	INCOME
					2023	2022
						E
	Deposit account interest Investment income &om quoted		investments		8,453 ~3895	2,699 ~354
					122348	~5953
4.	INCOME FROM CHARITABLE ACTIVITIES
					2023	2022
						E
	Local Authority Parents' Fees Education grants	Fees			15,030 201495 ~310699	8,400 172,381 257484
					~514 064	~438 265
5.	CHARITABLE	ACTIVITIES	COSTS
					2023	2022
	Provision ofcare	and education			E	E
	Wages Nursery Costs Support Costs				313471 61,057 ~10493	285,301 59,847 9239
					~385121	354387
6.	SUPPORT COSTS
					Governance
				Other	costs	Totals
	Provision ofcare	and education		~9093	E ~1400	f. ~10 493

		2023	2022
Depreciation	-owned assets	4,932	11,193
Deficit on disposal offixed assets		42

		2023	2022
Salaries Social security costs Pensions Cleaning Training Recruitment costs		286,931 12,538 6,017 %00 2,157 728	259,707 11,711 5,916 5,006 2426 735
		3~13 71	2~85 01

TANGIBLE FIXEDASSETS
	improvements	Fixture, .
	to	fittings
	property 6	dt equipment	Totals 6
COST
At 1 April 2022	248331	61,469	309,800
Additions Disposals		85 ~45	85 ~45
At 31 March 2023	~248 31	~61 097	~309428
DEPRECIATION
At 1 April 2022 Charge for year Eliminated on disposal	246~7 1,729	49dtl I 3403	296,158 4J32 ~41
At 31 March 2023	~248 076	~5599	~300675
NKT BOOKVALUE
At 31 March 2023	255	8498	~8753
At 31 March 2022	l,984	1 1 658	13642

	The charity occupies directors at 630,000 in	two portacabins March 2001,on	which were the charity's	valued by the
11.	FIXEDASSETINVESTMENTS
				Listed
				investments
	MARKET VALUE			6
	At 1 April 2022 Additions			109,022
	Revaluations			3dt96 ~II 15
	At 31 March 2023
				~101761
	NET BOOK VALUE
	At 31 March 2023
				'~101761
	At 31 March 2022
				109022
	There were no investment	assets outside	the UK.
	Cost at 31 March 2023
				101761
	Cost at 31 March 2022
				110632

	NOT	ES TOTHE FINANCIAL STATEMENTS -continued for the year ended 31March 2023	ES TOTHE FINANCIAL STATEMENTS -continued for the year ended 31March 2023	ES TOTHE FINANCIAL STATEMENTS -continued for the year ended 31March 2023
12.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
					2023	2022
					f	f
	Debtors				' 10,495	3,553
	Prepayments and accrued	income			~lt 54	5 719
					2 49	9372
13.	CREDITORS: AMOUNTS FALLING DUK		WITHIN	ONE YEAR
					2023	2022
						f
	Social security and other taxes				3&1	3,432
	Other creditors					801
	Fees Received in Advance				682	639
	Accruals and deferred income				~982	~5978
					13,425	~10 850
14.	LEASING AGRKEMKNTS
	Minimum lease payments	under non-cancellable	operating	leases fall due as follows
					2023	2022
					f	f
	Within onc year				6478	6478
	Between one and five years ln more than five years				' 2MI2	26,312 ~67$
					3 90	~39 468

These commitments	These commitments	relate to the current	rental ofthc property	and increase in line with inflation.	and increase in line with inflation.	The two main
buildings	in the current lease with the London Borough ofBromley expire on 22				December 2027.
MOVEMENT IN FUNDS
				Net	Transfers
				movement	between	At
			At 1.422 f	in funds f	funds	313.23
Unrestricted funds
General	fund		219,170	138,110	(21131971	I45483
Property Bursary	Improvement Fund	Fund	338,492 ~5000	~89	211408 389	550,000 5000
			~562 662	~I37721		~700 83
TOTAL	FUNDS		~562 662	~137721		~700 83


			Incoming	Resources	Gains and	Movement
			fcsourccs	expended	losses	in funds
				6		6
Unrestricted		funds
General Bursary	fund Pund		533Ir87	(384,720) ~389	(11,157)	138,110 ~389
			~533 87	~385109		~137721
TOTALFUNDS			~533 987	/881M)	~II 15	~137 721

						Net	Transfers
						mcvetnent	between		At
					At 1.4.21	in funds	funds		31,322
					f.	f,
Unrestricted		funds
General fund Relocation Fund Contingency Fund Property Improvement Bursary Fund			Fund		325,115 90,000 50,000 3,720 5 000	94,615 (5,228) ~560)	(200460) (90,000) (50,000) 340,000 560		219,170 338,492 5 000
					473 835	~$8827			562 662
TOTALFUNDS					473.835	~88 827			562 662
Comparative		net movement		in funds, included	in the above are as foHcws:
								'
					Incoming	Resources	Gains and		Movement
					rcsoulccs	expended	losses		in funds
						6
Unrestricted		funds
General Property Bursary	fund Improvement Fund		Fund		451354	(34$,599) (5228) ~560	(8,140)		94,615 (5428) ~560)
					451 354	(3354 8'g	~8 140		~88 827
TOTAL	FUNDS				451 354	~354 87)	~8,140)		~88 827

		for the year ended 31Mar	ch 2023
			2023	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations			7,575	7,136
Investment income
Deposit account interest			8,453	2,699
Investment income fiom		quoted investments	3,895	3,254
			12,348	5,953
Charitable activities
Local Authority Fees			15,030	8,400
Parents' Fees			201,595	172,381
Education Grant			297,439	257,484
			514,064	438,265
Total incoming resources			533,987	451,354
EXPENDITURE
Charitable activities
Wages			295,016	267,674
Social security			12,538	11,711
Pensions			6,017	5,916
Rent			7,244	7,041
Light, heat water &insurance			11,249	8,775
Telephone			1,105	1,146
Printing, postage, stationery &office expenses			3&647	3,450
Sundries			3,967	3,446
Repairs &maintenance			8,485	4,929
Food &drink			8,954	8,077
Play equipment &welfare			7454	7,069
Nappies, wipes &disposals			3,889	3,766
Child support costs			389	560
Bad debts Depreciation ofimprovements			(213) 1,729	396 5,228
Depreciation offixtures Loss on sale oftangible		&fittings fixed assets	3,204 42	5,964
			374,616	345,148
Support costs
Other
Legal &professional	fees		9,093	7,939
Governance costs
Independent examination			1,400	1,300

2023	2022
385,109	354,387
148,878	96,967