|||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|two portacabins
March 2001,on|which
were
the charity's|which
were
the charity's|donated
many
years
incorporation.
The aet|donated
many
years
incorporation.
The aet|donated
many
years
incorporation.
The aet|donated
many
years
incorporation.
The aet|ago but
which
were
book value is zero.|ago but
which
were
book value is zero.|ago but
which
were
book value is zero.|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|