## **Trustees’ annual report (including Directors’ report) for the period**
**From: Period start date 01/04/2021 To: Period end date 31/03/2022**
**Charity name: Greenfields Childcare**
**Charity registration number: 1094287**
## **Company number:**
## **Objectives and activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**To enhance the development and**
**education of children, primarily under**
**statutory school age, by encouraging**
**parents to understand and provide for the**
**needs of their children through**
**community groups.**|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**To provide a safe child centred caring**
**environment that is stimulating and**
**challenging. To offer this care in**
**partnership with parents. To offer**
**equality of opportunity to all children and**
**families within our setting.**|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**As trustees we are confident that we have**
**complied with our duty to have due**
**regard to public benefit guidance**
**published by the commission. All**
**trustees are subject to a lengthy**
**induction which covers all aspects of**
**their responsibilities to the group. This is**
**detailed at length in our**
**‘Trustees Code of Conduct’**|
**Additional information (optional)** You may choose to include further statements where relevant about:
SORP reference **N/A** Para 1.38 Policy on grant making **N/A** Para 1.38 Policy on social investment including program related investment
|Contribution made by
volunteers|Para 1.38|**The group has reconnected with its**
**volunteers and is once again actively**
**supported by a number of volunteers**
**who help with various aspects of the**
**group’s activities. Activities include**
**maintenance, childcare, fundraising and**
**governance.**|
|---|---|---|
|Other|||
## **Achievements and performance**
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**Greenfields has continued to provide a**
**good quality experience for the children**
**in our care, albeit whilst trying to**
**reconnect with the community and build**
**parental confidence in accessing the**
**setting.**
**Our collaboration with likeminded**
**organisation, which was limited by the**
**pandemic, has been re-established and**
**we continue to work with them to provide**
**the best possible care for our children.**
**By providing effective, affordable**
**childcare, that parents are confident to**
**access we support parents to gain**
**employment, especially females, as this**
**tends to raise the families living**
**standards, in an area which is well**
**documented as being in the lower 20% of**
**the governments IMD. Access to**
**education and training is further**
**improved because of the availability of**
**affordable/free childcare.**|
|---|---|---|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|**We have welcomed new members of staff**
**into our setting who have brought with**
**them new ideas and skills, and**
**experience of other successful settings.**
**We have tailored our planning to meet the**
**needs of the increasing number of**
**children who attend our setting all day.**
**We have updated all job**
**descriptions/contracts to ensure that**
**these are aligned with the**
**recommendations of the PLA, meet the**
**needs of our setting as well as all legal**
**requirements. We have extended the**
**impact of staff meetings and their**
**outcomes for the benefit of the children**
**in our care and the further development**
**of our employees.**|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|**The new Fundraiser has already provided**
**us with an excellent event that welcomed**
**parents into the setting allowing them the**
**opportunity to further engage with the**
**staff. Even more exciting events are**
**planned for the near future. All events**
**raise money to enable us to purchase**
**new and exciting learning resources for**
**the children.**|
|---|---|---|
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial review**
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**Our main source of income will continue**
**to be parent fees and government**
**funding for two and three year old**
**children. Our main expenditure will**
**continue to be staff costs to enable us to**
**employ quality staff to deliver the EYFS,**
**which will enable the group to meet the**
**charities key objectives.**
**The financial loss made by the setting**
**was not entirely unexpected due to the**
**following factors:-**
**The pros and cons of continuing to pod**
**the setting were discussed in August**
**2021 and it was decided that although it**
**would not be financially sustainable for**
**any great length of time because of the**
**increased wage costs, under-utilisation**
**of staff and the double resourcing of the**
**setting, the benefits to the children, and**
**the reassurance it offered to parents to**
**encourage them to return to the setting**
**or take up new places, as we came out of**
**the Pandemic, outweighed any financial**
**loss that would be experienced. This was**
**only ever meant to be a short-term plan**
**The other major impact on revenue,**
**which we were unable to determine just**
**how severe it would be, was the local **|
|---|---|---|
**----- Start of picture text -----**
schools’ decision to go to thirty hours.
Feec funding has been on a steady
decline for several years but has been
further impacted by the school accepting
younger children for longer hours.
Although the income from private
individuals looks relatively healthy it has
been shorn up by funded places paid for
by HAF via the DfE. This is not a
permanent source of income and could
be withdrawn at any time.
Income from privately funded places is
not increasing at the same rate as we are
losing Feec income. This balance needs
to be addressed.
The simplicity of previous Income and
expenditure accounting system did not
show the current situation with regard to
debtors. This has now been addressed
now that the setting has switched to a
system of accrual accounting.
Going forward:-
There needs to be a conversation around
billing procedures, most settings now
expect payment in advance, we will be
considering this at a future meeting.
Parents of 3yr olds need to be
encouraged to stay in the setting and not
access school. When they access school
early, their funding goes with them.
Staffing levels need to be constantly
monitored.
The setting needs to go back to a full
room setting and be resourced
accordingly.
Specific resources and equipment need
to be funded through fundraising and
grant applications and not through
revenue.
HAF funded places for holiday periods
must be fully utilised whilst they are
available.
Statement explaining the Para 1.22 The current bank balance is equivalent to
policy for holding reserves approximately 2.5 months operating
stating why they are held costs. Reserves are not at present kept
in a separate account, but are in the main
trading account.
Amount of reserves held Para 1.22 2.5 months operating costs… These need
to be increased to at least 3, preferably 4
months.
Reasons for holding zero Para 1.22
reserves
**----- End of picture text -----**
|Details of fund materially in
deficit|Para 1.24||
|---|---|---|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**Although times continue to be**
**challenging we are confident that by**
**offering a quality, affordable service and**
**constantly reviewing our financial**
**policies and procedures we will continue**
**as a going concern for the foreseeable**
**future.**|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**The charity’s main source of income will**
**continue to be FEEC funding and parent**
**fees. More emphasis will also be put on**
**grant bid writing and fundraising events.**|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46|**Reduction in FEEC funding due to**
**children having earlier access to school.**
**Rise in national minimum wage and being**
**able to maintain differentiation between**
**staff pay levels to enable us to attract a**
**good level of employee.**
**Lack of availability of qualified staff.**|
|Other|||
## **Structure, governance and management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document:
for example,trust deed,
memorandum and articles of
associationetc|Para 1.25|**Pre-School Learning Alliance Model**
**Constitution.**|
|How is the charity
constituted?
for example limited company,
unincorporated association,
CIO|Para 1.25|**Unincorporated association, but we have**
**trustee and indemnity insurance to help**
**us manage risk. We are aware that we**
**need to address the issue of CIO, which**
**would have been prioritised had it not**
**been for the pandemic.**|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any personorbody entitled|Para 1.25|**Parents can self-nominate using a**
**comprehensive introduction/application**
**form. Applications are discussed at**
**Committee, proposed and seconded by**
**current Trustees where appropriate. **|
to appoint one or more trustees
**----- Start of picture text -----**
Additional information (optional)
You may choose to include further statements where relevant about:
Committee packs are given to all new
members and contain all relevant
Para 1.51
Policies and procedures documentation for their position within
adopted for the induction and the group.
training of trustees EY2 forms are completed and submitted
to Ofsted.
DBS applications are made. Once
awarded new members are asked to sign
up to the up-date service, to ensure they
remain current.
Greenfields Childcare is registered with
Ofsted and works with a number of
Para 1.51
The charity’s organisational advisory bodies.
structure and any wider
network with which the
charity works
Ofsted – Governing body
PLA – Advisory body
Para 1.51
Relationship with any related Local Council – Advisory body
parties Local school hub – like minded
organisations offering similar services
Other
**----- End of picture text -----**
## **Reference and administrative details**
|Charity name|**Greenfields Childcare**|
|---|---|
|Other name the charity uses||
|Registered charity number|**1094287**|
|Charity’s principal address|**Greenfields Family Centre Dalton Green Lane,**
**Huddersfield HD5 9TR**|
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Kenneth Delaney Trustee
2 Katie Washington Trustee
6
7
8
9
10
11
12
**----- End of picture text -----**
13 14 15 16 17 18 19 20
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
**Additional information (optional)**
**Names and addresses of advisers (optional information)**
**Type of Name Address adviser Name of chief executive or names of senior staff members (optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The company has taken advantage of the small companies’ exemption in preparing the report above.**
**The trustees declare that they have approved the trustees’ report (including directors’ report) above.**
**Signed on behalf of the charity’s trustees/directors**
**----- Start of picture text -----**
Signature(s) Kenneth Delaney
Kenneth Delaney (Jan 30, 2023 16:29 GMT) Katie Washington (Jan 30, 2023 16:39 GMT)
Katie Washington
Full name(s) Kenneth Delaney
Position (for example Trustee Trustee
Secretary, Chair, etc)
Date
30/01/2023
**----- End of picture text -----**
## **Greenfields Childcare**
**Charity No. 1094287**
## **Trustees' Report and Unaudited Accounts**
**31 March 2022**
**Greenfields Childcare Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Accounts|7 to 13|
|Detailed Statement of Financial Activities|14 to 15|
Page 1
**Greenfields Childcare Trustees Annual Report**
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1094287**
## **Trustees**
The following trustees served during the year:
J. Bedford
T.P. Dawson
K. Delaney
M. Johnson
M. Stasiak
K. Washington
## **Accountants**
Solutions Accountancy & Bookkeeping Ltd 1 The Mews
Little Brunswick Street Huddersfield HD1 5JL
## **OBJECTIVES AND ACTIVITIES**
Refer Trustee Report
## **ACHIEVEMENTS AND PERFORMANCE**
Refer Trustee Report
## **FINANCIAL REVIEW**
Refer Trustee Report
## **PLANS FOR FUTURE PERIODS**
Refer Trustee Report
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 2
**Greenfields Childcare Trustees Annual Report**
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
## Kenneth Delaney
Kenneth Delaney (Jan 30, 2023 16:29 GMT)
K. Delaney Trustee 30 January 2023
Page 3
**Greenfields Childcare Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Greenfields Childcare**
I report to the trustees on my examination of the financial statements of Greenfields Childcare for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of CPAA.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
vicky (Jan 31, 2023 13:20 GMT)
Victoria Newham CPAA Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield
HD1 5JL 30 January 2023
Page 4
**Greenfields Childcare Statement of Financial Activities**
## **for the year ended 31 March 2022**
|**Notes**
**Income and endowments**
**from:**
Charitable activities
3
Other
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
6
**Total**
Net gains on investments
**Net income**
7
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**2022**|**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|
|||||||
|||278,368|-|278,368|179,340|
|||-|16,815|16,815|77,031|
|||278,368|16,815|295,183|256,371|
|||||||
|||9,602|-|9,602|7,028|
|||255,576|16,815|272,391|241,915|
|||265,178|16,815|281,993|248,943|
|||-|-|-|-|
|||13,190|-|13,190|7,428|
|||-|-|-|-|
|||13,190|-|13,190|7,428|
|||||||
|||13,190|-|13,190|7,428|
|||||||
|||76,790|-|76,790|69,362|
|||89,980|-|89,980|76,790|
|||||||
|||||||
|||||||
Page 5
**Greenfields Childcare Balance Sheet at 31 March 2022**
|**Charity No. 1094287**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
**Creditors:**Amount falling due within one year
11
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
12
**Unrestricted funds**
12
General funds
**Reserves**
12
**Total funds**
Approved by the trustees on 30 January 2023
And signed on their behalf by:|**2022**
**£**
1,740
1,740
23,069
66,161
89,230
(990)
88,240
89,980
89,980
89,980
89,980
89,980
89,980|**2021**
**£**
-|
|---|---|---|
|||-
-
76,790|
|||76,790
-|
|||76,790
76,790|
|||76,790|
|||76,790|
|||76,790|
|||76,790|
|||76,790|
||||
## Kenneth Delaney
Kenneth Delaney (Jan 30, 2023 16:29 GMT) K. Delaney Trustee 30 January 2023
Page 6
**Greenfields Childcare Notes to the Accounts**
## **for the year ended 31 March 2022**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has change to the accounting policies from cash accounting to accruals accounting (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
|Donations and|Voluntary income received by way of grants, donations and gifts is included in the|
|---|---|
|legacies|the SoFA when receivable and only when the Charity has unconditional entitlement|
||to the income.|
|Tax reclaims on|Income from tax reclaims is included in the SoFA at the same time as the|
|donations and gifts|gift/donation to which it relates.|
|Donated services|These are only included in income (with an equivalent amount in expenditure)|
|and facilities|where the benefit to the Charity is reasonably quantifiable, measurable and|
||material.|
|Volunteer help|The value of any volunteer help received is not included in the accounts.|
|Investment income|This is included in the accounts when receivable.|
|Gains/(losses) on|This includes any gain or loss resulting from revaluing investments to market value|
|revaluation of fixed|at the end of the year.|
|assets||
|Gains/(losses) on|This includes any gain or loss on the sale of investments.|
|investment assets||
Page 7
**Greenfields Childcare Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Fixtures, fittings and 33.33% Straight Line equipment
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 8
**Greenfields Childcare**
## **Notes to the Accounts**
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Charitable activities
Other
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from charitable activities**
Childcare Fees
Feec Funding
4
**Other income**
Job Retention Scheme
(Wages)
Grants
Apprentice
1:1 Support|**Unrestricted**
**funds**
**2021**
**£**
179,340
-
179,340
7,028
164,884
171,912
7,428
7,428
7,428
69,362
76,790
**Unrestricted**
**£**
169,814
108,554
278,368
**Restricted**
**£**
1,520
2,667
1,000
11,628
16,815|**Restricted**
**funds**
**2021**
**£**
-
77,031
77,031
-
77,031
77,031
-
-
-
-
-
**Total**
**2022**
**£**
169,814
108,554
278,368
**Total**
**2022**
**£**
1,520
2,667
1,000
11,628
16,815|**Total funds**
**2021**
**£**
179,340
77,031|
||||256,371
7,028
241,915|
||||248,943|
||||7,428|
||||7,428|
||||7,428
69,362|
||||76,790|
||||**Total**
**2021**
**£**
64,315
115,025|
||||179,340|
||||**Total**
**2021**
**£**
59,294
17,737
-
-|
||||77,031|
Page 9
**Greenfields Childcare**
## **Notes to the Accounts**
## 5 **Expenditure on charitable activities**
|_Expenditure on charitable_
_activities_
Food
Insurance/Subs/Fees/Licence
s
_Governance costs_
Independent Examiner Fee
6
**Other expenditure**
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
7
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
Independent Examiner's fee
8
**Staff costs**
Salaries and wages
No employee received emoluments in excess|**Unrestricted**
**£**
218,349
27,968
870
8,389
255,576
of £60,000.|**Unrestricted**
**£**
5,057
3,555
990
9,602
**Restricted**
**£**
14,148
2,667
-
-
16,815
**2022**
**£**
870
990
**2022**
231,987
231,987|**Total**
**2022**
**£**
5,057
3,555
990
9,602
**Total**
**2022**
**£**
232,497
30,635
870
8,389
272,391|**Total**
**2021**
**£**
3,008
4,020
-|
|---|---|---|---|---|
|||||7,028|
|||||**Total**
**2021**
**£**
202,153
32,347
-
7,415|
|||||241,915|
|||||**2021**
**£**
-
-
**2021**
196,988|
|||||196,988|
||||||
Page 10
**Greenfields Childcare Notes to the Accounts**
## 9 **Tangible fixed assets**
|**Cost or revaluation**
Additions
At 31 March 2022
**Depreciation and**
**impairment**
Depreciation charge for the
year
At 31 March 2022
**Net book values**
At 31 March 2022
10 **Debtors**
Trade debtors
Prepayments and accrued income
11 **Creditors:**
amounts falling due within one year
Accruals|**2022**
**£**
21,779
1,290
23,069
**2022**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**
2,610
2,610
870
870
1,740|**Total**
**£**
2,610|
|---|---|---|---|
||||2,610|
||||870|
||||870|
||||1,740|
||||**2021**
**£**
-
-|
||||-|
||||**2021**
**£**|
||990||-|
||990||-|
Page 11
**Greenfields Childcare Notes to the Accounts**
## 12 **Movement in funds**
|**At 1 April**
**2021**
**Restricted funds:**
**Restricted income funds:**
1:1 Support
-
Apprentice
-
Grants
-
Job Retention Scheme
(Wages)
-
_Total_
-
**Unrestricted funds:**
**General funds**
76,790
**Total funds**
76,790
Purposes and restrictions in relation to the funds:
Restricted funds:
1:1 Support
Apprentice
Grants
Job Retention Scheme
(Wages)
13 **Analysis of net assets between funds**
Fixed assets
Net current assets
14 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
11,628
1,000
2,667
1,520
16,815
278,368
295,183|**Resources**
**expended**
**£**
(11,628)
(1,000)
(2,667)
(1,520)
(16,815)
(265,178)
(281,993)|**At 31**
**March**
**2022**
**£**
-
-
-
-|
|---|---|---|---|
||||-|
||||89,980|
||||89,980|
|||||
|||||
|||||
|||||
|||||
|||||
||**At 1 April**
**2021**
**£**|**Unrestricted**
**funds**
**£**
1,740
88,240
89,980
**Cash flows**
**£**|**Total**
**£**
1,740
88,240|
||||89,980|
||||**At 31**
**March**
**2022**
**£**|
||76,790|(10,629)|66,161|
||76,790
76,790|(10,629)
(10,629)|66,161|
||||66,161|
Page 12
**Greenfields Childcare Notes to the Accounts**
Page 13
**Greenfields Childcare Detailed Statement of Financial Activities**
## **for the year ended 31 March 2022**
|**Income and endowments from:**
Charitable activities
Childcare Fees
Feec Funding
Other
Job Retention Scheme (Wages)
Grants
Apprentice
1:1 Support
**Total income and endowments**
**Expenditure on:**
Charitable activities
Food
Insurance/Subs/Fees/Licences
Governance costs
Independent Examiner Fee
**Total of expenditure on charitable**
**activities**
Employee costs
Salaries/wages
Staff training
Premises costs
Rent
Premises cleaning
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
and equipment
Bad debts
Bank charges
Equipment expensed|**Unrestricte**
**d funds**
**2022**
**£**
169,814
108,554
278,368
-
-
-
-
-
278,368
5,057
3,555
8,612
990
990
9,602
217,839
510
218,349
24,678
1,090
2,200
27,968
870
2,420
118
5,549|**Restricted**
**funds**
**2022**
**£**
-
-
-
1,520
2,667
1,000
11,628
16,815
16,815
-
-
-
-
-
-
14,148
-
14,148
2,667
-
-
2,667
-
-
-
-|**Total funds**
**2022**
**£**
169,814
108,554
278,368
1,520
2,667
1,000
11,628
16,815
295,183
5,057
3,555
8,612
990
990
9,602
231,987
510
232,497
27,345
1,090
2,200
30,635
870
2,420
118
5,549|**Total funds**
**2021**
**£**
64,315
115,025|
|---|---|---|---|---|
|||||179,340|
|||||59,294
17,737
-
-|
|||||77,031|
|||||256,371
3,008
4,020|
|||||7,028|
|||||-|
|||||-|
|||||7,028
196,988
5,165|
|||||202,153|
|||||27,345
2,285
2,717|
|||||32,347|
|||||-
-
69
7,346|
Page 14
## **Greenfields Childcare Detailed Statement of Financial Activities**
|**Greenfields Childcare**
**Detailed Statement of Financial Activities**|||||
|---|---|---|---|---|
|Telephone, fax and broadband
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|302
9,259
255,576
265,178
-
13,190
13,190
-
13,190
76,790
89,980|-
-
16,815
16,815
-
-
-
-
-
-
-|302
9,259
272,391
281,993
-
13,190
13,190
-
13,190
76,790
89,980|-|
|||||7,415|
|||||241,915|
|||||248,943
-|
|||||7,428|
|||||7,428
-|
|||||7,428|
|||||69,362|
|||||76,790|
Page 15