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2021-03-31-accounts

Company registration number: 04332202 Charity registration number: 1091185

Gibbonsdown Childrens Centre Limited

(A company limited by share capital) Annual Report and Financial Statements for the Year Ended 31 March 2021

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HSJ Accountants Lid HazellSevern HouseDrive Newport NP10South Wales8FY

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Gibbonsdown Childrens Centre Limited

Contents

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||||||| |---|---|---|---|---|---| |Trustees’|Report|1|to|6| |Independent Examiner's|Report|7| |Statement|of|Financial|Activities|8| |Balance|Sheet|9| |Notes to the|Financial|Statements|10|to|17|

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Gibbonsdown Childrens Centre Limited

Trustees’ Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2020,

Objectives and activities

Objects and aims

To promote any charitable purpose for the benefit of the community of Gibbonsdown in the County of The Vale of Glamorgan and in particular the advancement of education, the furtherance of health and the relief of poverty, distress and sickness Objectives, strategies and activities Nursery 90 children have used the Nursery; 72 were under the Flying Start initiative. 13 of the Flying Start children have attended full day which is 7 less than last year. Our full day numbers are 7 which is one less than last year, One of these children were funded by Social Care Wales. We have 11 Childcare Offer for Wales children which is the same as last year. The centre was closed completely to all children between Friday 8th May 2020 and Mon 29th June 2020. All staff were furloughed except for the manager and the administrator. During this time 1] members of staff were placed on the furlough scheme and received 80% of their salaries. Funding from Flying Start and the 30 Hours Childcare Offer were not available during this time due to us claiming furlough. The Centre Manager and Administrator were not furloughed as they were required to claim furlough monies, process payroll, produce new risk assessments and keep in touch with parents and staff. Nursery re-opened to all children from Monday 29th June,

The Centre continues to be heavily reliant on funding from Flying Start and is contracted to provide a minimum of 40 places within the Nursery and 4 places within Cylch Meithrin. This funding is crucial to the sustainability of the provision. Parents accessing the service from within the Flying Start area receive a subsidy for day care places. The Centre continues to prioritise places for families on low income or referred by outside areas due to identified need, The Manager and Cylch Meithrin Childcare Supervisor prioritise attending children in need of care and support or child protection case conferences and core groups.

The Manager attends Healthy and Sustainable Pre-School Scheme steering group, assisting with assessments if required. In addition The Manager serves on Ysgol Gwaun Y Nant Governing body aad GVS (local voluntary council) trustees board. Of the staff 75% are local to Barry. The remaining 25% reside within the Vale of Glamorgan but outside the Barry area one staff member lives outside of the Vale of Glamorgan in the Caerphilly county Borough. Cylch Meithrin Dechrau Dysgu 36 children have used the Dechrau Dysgu which is 14 less than last year; 12 were under the Flying Start initiative. 24 children have utilised Wraparound care within the service and then attend the Nursery within Ysgol Gwaun Y Nant Primary School, This is 8 less than last year. | child has been supported financially by Vale of Glamorgan Children's Services. The nursery was closed due to covid AprilJuneclaiming2020furloughand middle we couldn’tof MarchclaimtilltheAprilchildcare2021.offerStaffor wereflyingpaidstart80 funding.percentWewith havefurloughhad onepay.childDue whotowau s privately college funded. We have managed to get total grant amount of 13,716.73 for Dechrau Dysgu and £4586.58 for Gibbonsdown Childrens Centre. This is a total of £18,303.29. These grants are from GVS, Capital Grants, PPE grant and Get together grant and can only be used for specific items or for updating of the settings which needs to be decided before applying for them.

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Gibbonsdown Childrens Centre Limited

Trustees’ Report

Changes across the 2 settings

Public benefit

WeThe Centre has provided services for 126 children during this period a 13.7% decrease from the previous year. Thehave found this is mainly due to parents not wanting to bring their children into childcare for fear of Covid. havetrustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Financial review

The Charity reports a deficit on the unrestricted fund for the current account for the year amounting to £18,901. The level of unrestricted funds carried forward to next year is £66,372 of which £65,616 are classified as free reserves. The surplus / (deficit) incurred this year on the restricted funds amounts to ENIL, (2019: £nil).

Policy on reserves As the charity has been informed of a reduction in future funding the Trustees recognise the need for reserves to enable the Charity to carry out its principal objects. They have a policy to build up the level of reserves to equate to six months operating costs. The Trustees recognise that in the event of a loss of funding the Charity needs a level of reserves to allow time to find alternative sources of finance or to deal with any statutory redundancy costs which may accrue as a result of the loss of funding. Once the investment in fixed assets is taken into consideration, the level of available funds amounted to £65,616 (2020 - £85,045), The trustees are actively looking to increase the income of the Charity in the Forthcoming year as well as controlling expenditure by careful budgeting. The trustees are also reviewing the level stated in this policy to ensure the amount stated is adequate.

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Gibbonsdown Childrens Centre Limited

Trustees' Report

Plans for future periods

Aims and key objectives forfuture periods

Structure, governance and management

Nature ofgoverning document

The Charity, registration number 1091185, is a company limited by guarantee and governed by its memorandum and articles of association. It received its charitable registration and became an incorporated, company number 4332202, on the 30 November 2001.

Recruitment and appointment oftrustees

The trustees are all volunteers and are elected by the members at the Annual General Meeting. The trustees are found from the local community including parents of the children being cared for. The trustees are reviewing the need to maintain a skills register to ensure required skills are represented. Induction and training oftrustees The new trustees are trained by the Centre Manager and the other trustees, Apart from the trustees, the Charity does not have any volunteer help to run the Centre.

Organisational structure

The Trustees have the responsibility for running the Charity and for formulating the policies and procedures. The responsibility for the day to day activities is devolved to the Centre Manager, Gemma Lees, who reports to the Trustees regularly.

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Relationships with related parties

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Gibbonsdown Childrens Centre Limited

Trustees’ Report

Board of TrusteesCllr. Howard Clive Hamilton is a Trustee of Gibbonsdown Childrens Centre and a member of the local authority who lease the building used by the Charity. Mrs J James, a trustee of the Charity, is also a trustee of the Trust containing the lease. In addition to the premises used by the Charity, it uses the facilities provided by Gibbonsdown and Treharme Community Centre, a registered charity whose main activity is the maintenance and hiring of the Community Centre to outside agencies. Mrs D McDonald who is employed by The Charity, is a Trustee of Gibbonsdown and Treharne Community Centre, None of the aforementioned trustees teceived any remuneration or benefit as trustees.

Major risks and management ofthose risks

Financial risk

The Trustees still hold to the principle that it is prudent to hold sufficient funds to reduce the risk of loss of confidence by Trustees, Staff and Stakeholders.

Reference and Administrative Details

Trustees

Mrs M Wilkinson Mr H C Hamilton

Mrs J Aviet-Frassinelli

Mrs C Curtis Mr D Clarke Miss Claire Urch

Secretary

Mts G Lees

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Gibbonsdown Childrens Centre Limited

Trustees’ Report

Principal Office

Ramscy Road

Barry Vale of Glamorgan

CF62 9DF

Company Registration Number 04332202 Charity Registration Number

1091185

Independent Examiner

HSJ Accountants Ltd Severn House Hazell Drive Newport

South Wales

NP1O 8FY

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Gibbonsdown Childrens Centre Limited

Trustees’ Report

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Gibbonsdown Childrens Centre Limited for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required* select to:suitable accounting policies and apply them consistently;

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The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know ofand of which they know the auditor is unaware. The annual report was approved by the trustees ofthe charity on 2awn] 30, and signed on its behalf by:

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Mr HC Hamilton
Trustee
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Gibbonsdown Childrens Centre Limited

Independent Examiner's Report to the trustees of Gibbonsdown Childrens Centre Limited

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 8 to 17.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Gibbonsdown Childrens Centre Limited (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of Gibbonsdown Childrens Centre Limited are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, J report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’), In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5}(b) of the 2011 Act.

Independent examiner’s statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Andrew Hill

FCCA ACA DChA BFP

Severn House Hazell Drive Newport South Wales NP10 8FY

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Gibbonsdown Childrens Centre Limited

Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total| |funds|funds|2021| |Note|£|£|£| |Income|and|Endowments|from:| |Donations and legacies|3|278|-|278| |Charitable|activities|4|223,063|4,397|227,460| |Other trading|activities|5|917|-|917| |Investment|income|6|19|~|19| |Total income|224,277|4,397|228,674| |Expenditure|on:| |Charitable|activities|7|(243,178)|(4,397)|(247,575)| |Total expenditure|(243,178)|(4,397)|(247,575)| |Net| |expenditure|(18,901)|-|(18,901)| |Net movement|in funds|(18,901)|.|(18,901)| |Reconciliation|of funds| |Total funds|brought forward|85,273|-|85,273| |Total|funds|carried|forward|16|66,372|-|66,372| |Unrestricted|Restricted|Total| |Note|funds£|funds£|2020£| |Income and Endowments|from:| |Donations|and|legacies|3|210|-|210| |Charitable|activities|4|239,514|2,460|241,974| |Other trading activities|5|544|7|544| |Investment|income|6|76|-|76| |Total income|240,344|2,460|242,804| |Expenditure|on:| |Charitable|activities|7|(244,949)|(2,460)|(247,409)| |Total expenditure|(244,949)|(2,460)|(247,409)| |Net expenditure|(4,605)|-|(4,605)| |Net movement|in funds|(4,605)|-|(4,605)| |Reconciliation|of funds| |Total funds brought forward|89,878|-|89,878| |Total funds|carried forward|16|85,273|-|85,273|

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All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 16.

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Gibbonsdown Childrens Centre Limited

(Registration number: 04332202) Balance Sheet as at 31 March 2021

2021 2020 2020
Note £ £
Fixed assets
Tangible assets 13 756 228
Current assets
Debtors 14 3,642 4,327
Cash atbankand inhand 63,772 84,605
67,414 88,932
Creditors: Amounts falling duewithinoneyear 15 (1,798) (3,887)
Netcurrentassets 65,616 85,045
Net assets 66,372 85,273
Funds ofthecharity:
Unrestricted income funds
Unrestricted funds 66,372 85,273
Totalfunds 16 66,372
bd
—=_K<q{K{K{{L 85,273
nnn

For the financial year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements on pages 8 to 17 were approved by the trustees, and authorised for issue on Aeprm 2d. and signed on their behalf by:

Trustee

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Gibbonsdown Childrens Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

1 Charity status

The charity is limited by share capital, incorporated in . The address of its registered office is: Jubilee Hall Ramsey Road Gibbonsdown Barry CF62 9DF Authorised for issue date

2 Accounting policies

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Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Gibbonsdown Childrens Centre Limited meets the definition of a public benefit entity under FRS 102. Assets and ljabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably,

Donations and legacies

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Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

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Gibbonsdown Childrens Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due,

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

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Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes,

Tangible fixed assets

Individual fixed assets costing £1,000.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Gibbonsdown Childrens Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Furniture & fittings

Depreciation method and rate 25% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date, If there is an unconditional right to defer settlement for at Jeast twelve months after the reporting date, they are presented as non-current liabilities,

usingTradethecreditorseffectiveareinterestrecognisedmethod.initially at the transaction price and subsequently measured at amortised cost

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’s discretion in furtherance of the objectives of the charity.

Restricted funds can only be used for particular restricted purposes within the objects of the charity, Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pensions and other post retirement obligations

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they telate,

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Gibbonsdown Childrens Centre Limited Notes to the Financial Statements for the Year Ended 31 March 2021

3 Income from donations and legacies

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|||||||| |---|---|---|---|---|---|---| |Unrestricted| |funds| |Total|Total| |General|2021|2020| |£|£|£| |Donations|and|legacies;| |Donations|from|individuals|278|278|210| |278|278|210| |4|Income|from|charitable|activities| |Unrestricted| |funds| |funds|2021|2020| |General|Restricted|Total|Total| |£|£|£|£| |Core|Childcare|Services|223,063|4,397|227,460|241,974| |5|Income from other trading|activities| |Unrestricted| |funds| |2021|2020| |General|Total|Total| |£|£|£| |Local fundraising and street collection income|917|917|544| |917|917|544| |6|Investment|income|Unrestricted| |funds| |General|Total|Total| |£|2021£|2020£| |Interest receivable and|similar|income;| |Interest receivable on bank deposits|19|19|76|

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Gibbonsdown Childrens Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

7 Expenditure on charitable activities

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|||||||| |---|---|---|---|---|---|---| |Unrestricted| |funds| |General|Restrictedfunds|Total2021|Total2020| |Note|£|£|£|£| |Core|Childcare|Services|29,995|4,397|34,392|36,065| |Staff|costs|211,335|-|211,335|209,615| |Governance|costs|8|1,848|-|1,848|1,729| |243,178| |4,397|247,575|247,409| |8|Analysis|of governance|and|support|costs| |Governance|costs| |Unrestricted| |funds| |General|Total|Total| |£|2021£|2020£| |Legal|fees|48|48|13| |Allocated|support|costs|1,800|1,800|1,716| |1,848|1,848|1,729| |9|Net incoming/outgoing resources| |Net outgoing resources|for the year include:| |2021|2020| |Operating|leases|~ plant and machinery|£|1,536|£|1,702| |Operating|leases|~ other|assets|1,330|2,000| |Depreciation|of|fixed assets|328|210|

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10 Trustees remuneration and expenses Noyear. trustees, nor any persons connected with them, have received any remuneration from the charity during the No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

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Gibbonsdown Childrens Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

11 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
2021 2020
£ £
Staffcosts during the year were:
Wages and salaries 199,651 198,967
Social security costs 7,526 6,297
Pension costs 4,158 4,351
211,335
te——
209,615

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

2021 2020 2020
No No
Administrative staff 1 1
Child care workers 16 16
Cook
Manager
1
1
19
1
1
19
a eel a ee el

No employee received emoluments of more than £60,000 during the year.

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Gibbonsdown Childrens Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

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12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

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|||||||| |---|---|---|---|---|---|---| |Furniture|and| |equipment|Total| |£|£| |Cost| |At|||April 2020|87,288|87,288| |Additions|703|703| |At 31 March 2021|87,991|87,991| |Depreciation| |At|1|April 2020|87,060|87,060| |Charge|for the|year|175|175| |At 31 March 2021|$7,235|87,235| |Net book value| |At 31 March 2021|156|156| |At|31|March|2020|228|228| |14|Debtors| |2021|2020| |£|£| |Trade debtors|3,522|4,207| |Other|debtors|120|120| |3,642|4,327| |15|Creditors:|amounts|falling|due|within|one year| |2021|2020| |£|£| |Trade creditors|-|472| |Other taxation|and|social|security|-|1,615| |Accruals|1,800|1,800| |fn|1,800|3,887| |se Seem aness|es core|ome|d|eal|

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Gibbonsdown Childrens Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

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||||||||| |---|---|---|---|---|---|---|---| |16|Funds| |Balance|at|1|Incoming|Resources|Balance|at|31| |April|2020|resources|expended|March|2021| |£|£|£|£| |Unrestricted|funds| |General| |General|funds|(85,273)|(216,534)|235,435|(66,372)| |Restricted funds| |Vale|Childcare|Partnership|Grant|-|(2,000)|2,000|-| |Childcare|Offer|Capital Grant|-|(2,397)|2,397|-| |-|(4,397)|4,397|-| |Total funds|(85,273)|(220,931)|239,832|(66,372)| |Balance|at|1|Incoming|Resources|Balance|at 31| |April 2019|resources|expended|March 2020| |£|£|£|£| |Unrestricted funds| |General| |General|funds|(89,878)|(237,209)|241,814|(85,273)| |Restricted funds| |Vale|Childcare|Partnership|Grant|-|(1,500)|1,500|-| |Childcare|Offer|Capital Grant|-|(960)|960|-| |-|(2,460)|2,460|-| |Total funds|(89,878)|(239,669)|244,274|(85,273)| |17|Analysis|of net|assets|between|funds|

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|||||| |---|---|---|---|---| |Unrestricted| |funds| |General|Total funds| |£|£| |Tangible|fixed|assets|756|756| |Current|assets|67,414|67,414| |Current liabilities|(1,798)|(1,798)| |Total|net|assets|66,372|66,372|

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