2021-08-31-accounts - The Village Community Nursery Limited

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							Total	Total
					Unrestricted	Restricted	Funds	Funds
				Notes	Funds	Funds	2021	2020
					f	E
INCOMING RESOURCES
Incoming reources from generated			funds
Incoming reources from Charitable		Activities		3	112,001		112,001	113,617
Total Incoming Resources					112,001		112,001	113,617
RESOURCES EXPENDED
Charitable Activities					118,548	14,152	132,700	141,522
Total Resources Expended					118,548	14,152	132,700	141,522
NET INCOMING/(OUTGOING)	RESOURCES
Before Transfers					(6,547)	(14,152)	(20,699)	(27,905)
Gross Transfers between funds
Net Incoming/(Outgoing) Resources					(6,547)	(14,152)	(20,699)	(27,905)
RECONCILIATION OF FUNDS
Total Funds brought forward					9,793	63,358	73,151	101,056
TOTAL FUNDS CARRIED FORWARD					3,246	49,206	52,452	73,151

for	the year ended 31Aug	ust 2021
6	Support costs		Support	Governance
			costs	costs	2021	2020
			F	f.	F
	Accountancy
	Independent examination			1,200 1,200	1,200 1,200	1,200 1,200
	Analysed between:
	Charitable activities			1,200	1,200	1,200
				1,200	1,200	1,200
7	Net movement in funds				2021	2020
						F.
	Net movement in funds is	stated after	charging/(crediting):
	Depreciation ofowned tangible assets Operating lease charges				13,196 3,996	13,627 15,376
8	Trustees' remuneration	and benefits			2021	2020f
	Trustees' remuneration				nil	nil
	Trustees' other benefits				nil	nil
9	Staffcosts				2021	2020
					f,
	Wages and salaries Temporary/agency staff				61,510 99	54,250 1,940
	National insurance
	Pension costs				295 61,904	3 56,193
	Average number ofemployees

for	the year ended 31	the year ended 31	Augus	t 2021
10	Tangible fixed assets
					Leasehold	Fixtures &
					property	equipment E	Totalf
	Cost
	At 1 September 2020				237,990	113,883	351,873
	Additions
	Disposals
	At 31 August 2021				237,990	113,883	351,873
	Depreciation
	At 1 September 2020				179,136	108,701	287,837
	Charge for the year				11,900	1,296	13,196
	On disposals
	At 31 August 2021				191,036	109,997	301,033
	Net book value
	At 31 August 2021				46,954	3,886	50,840
	At 31 August 2020				58,854	5,182	64,036
11	Financial instruments					2021f	2020f
	Carrying amount offinancial Debt instruments measured			assets at cost		1,757	3,635
	Carrying amount offinancial Measured at amortised cost			liabilities		1,293	1,880
12	Debtors: amounts	falling due within one year				2021	2020
							E
	Trade debtors
	Other debtors					309	3,635
	Prepayments and accrued income					839	1,375
						1,148	5,010
13	Creditors: amounts	falling		due within one year		2021	2020
							F
	Trade creditors
	Accruals and deferred		income			1,293	1,880
						1,293	1,880

Restricted Funds	Restricted Funds	represent	represent	represent	grant	funding	funding	received to	extend and refurbish	extend and refurbish	the charity's	premises.	premises.
The expenditure		has been			capitalised		under fixed assets and is being depreciated in accordance
with the accounting			policies		at note 1.The			depreciation	is being charged		against Restricted		Funds.
Nlovement in	funds								Net		Transfers
								At	movement		between		At
							01/09/2020		in funds		funds	31/08/2021
									F
Unrestrlcited	funds
General fund								9,793	(6,547)				3,246
Restricted funds
Refurbishment	grants							63,358	(14,152)				49,206
Total funds								73,151 ~20,699					52,452
Net movement	in	funds,		included		in the above are as follows:
									Incoming	Resources		Movement
									resources	expended			in funds
											F
Unrestricited	funds
General fund									112,001		118,548		(6,547)
Restricted funds
Refurbishment	grants										14,152		(14,152)
Total funds									112,001		132,700	~20,699

for the year ended	31Aug	ust 2021
				Year to		Year to
				31-Aug		31-Aug
				2021f		2020f
Charitable Income
Nursery fees receivable				86,978		102,057
Fundraising				6		27
Government grants - HMRC				21,635		11,533
Other grants				3,382
				112,001		113,617
Charitable expenditure
Wages and national	insurance		61,805		54,253
Temporary staff			99		1,940
Rent, rates, light 8 heat			5,077		16,901
Training			2,562		592
Insurance			2,214		1,567
Repairs and maintenance			2,102		651
Laundry, cleaning 8	waste disposal		1,280		1,547
Printing, postage 8 stationery			1,353		1,201
Telephone and fax			1,375		1,745
Equipment expensed					549
Nursery food &refreshments			2,995		1,956
Travel expenses					162
Legal &professional	fees		405		586
Accountancy 8 bookkeeping			1,200		1,200
Consultancy fees			34,170		41,000
Advertising and marketing			1,177		1,276
Subscription s			670		641
Sundry expenses			1,020		128
Depreciation			(956)		(525)
				118,548		127,370
Net operating (deficit)/ surplus		for the year		(6,547)		(13,753)
Other income
Net (deficit)/ surplus	for the year			6,547)		13,753