| PAGE | ||||||
|---|---|---|---|---|---|---|
| Trustees' | annual report (incorporating |
the | director's | report) | ||
| Independent examiner's report to the |
trustees | |||||
| Statement | offinancial activities |
(including | income and expenditure | |||
| account) | ||||||
| Statement | of financial position |
|||||
| Notes to the financial statements |
| 2021 | 2020 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | Total funds | |||||
| Note | E | E | E | E | ||||
| Income and endowments | ||||||||
| Donations and legacies |
7,364 | 7,364 | 27,284 | |||||
| Charitable activities |
132,669 | 132,669 | 147,730 | |||||
| Other trading activities |
1,382 | 1,382 | 2,380 | |||||
| Investment income |
17 | 17 | 43 | |||||
| Total income | 141,432 | 141,432 | 177,437 | |||||
| Expenditure | ||||||||
| Expenditure on raising funds: |
||||||||
| Costs of other | trading | activities | 9 | 2,341 | 2,341 | 1,042 | ||
| Expenditure on charitable |
activities | 10,11 | 125,488 | 6,646 | 132.133 | 166,071 | ||
| Total expenditure | 127,829 | 6,646 | 134,474 | 167,113 | ||||
| Net income and net | movement | in funds | 13,603 | (6,646) | 6,958 | 10,324 | ||
| Reconciliation offunds |
||||||||
| Total funds brought | forward | 60,121 | 69,729 | 129,850 | 119,526 | |||
| Total funds carried | forward | 73,724 | 63,083 | 136,807 | 129,850 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Note | E | ||||
| FIXEDASSETS | |||||
| Tangible fixed assets |
16 | 66,674 | 74,379 | ||
| CURRENT ASSETS | |||||
| Debtors | 17 | 9,371 | 7,870 | ||
| Cash at bank and in hand | 65,530 | 60,052 | |||
| 74,901 | 67,922 | ||||
| CREDITORS: amounts | falling due within one year | 18 | (4,767) | (12,451) | |
| NET CURRENT ASSETS | 70,134 | 55,471 | |||
| TOTAL ASSETS LESSCURRENT LIABILITIES | 136,808 | 129,850 | |||
| NET ASSETS | 136,808 | 129,850 | |||
| FUNDS OF THE CHARITY | |||||
| Restricted funds | 63,083 | 69,729 | |||
| Unrestricted funds |
73,724 | 60,121 | |||
| Total charity funds | 20 | 136,807 | 129,850 |
| Leasehold | Property | straight | line | over the life ofthe lease |
|---|---|---|---|---|
| Computer | Equipment | 3years | straight line |
|
| Plant & Machinery | 15%reducing | balance |
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| E | f | E | E | |
| GRANTS | ||||
| Grants receivable | 7,364 | 7,364 | 27,284 | 27,284 |
| 6. | CHARITABLE ACTIVITIES | CHARITABLE ACTIVITIES | CHARITABLE ACTIVITIES | CHARITABLE ACTIVITIES | ||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2021 | Funds | 2020 | |||||
| E | E | E | E | |||||
| Income from nursery | services | 132,669 | 132,669 | 147,730 | 147,730 | |||
| 7. | OTHER TRADING ACTIVITIES | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2021 | Funds | 2020 | |||||
| E | E | E | E | |||||
| Fundraising | events | 1,382 | 1,382 | 2,380 | 2,380 | |||
| 8. | INVESTMENT INCOME | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2021 | Funds | 2020 | |||||
| E | E | E | f | |||||
| Bank interest receivable | 17 | 17 | 43 | 43 | ||||
| 9. | COSTS OF | OTHER TRADING ACTIVITIES | ||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2021 | Funds | 2020 | |||||
| E | E | f | E | |||||
| Fundraising | costs | 2,341 | 2,341 | 1,042 | 1,042 | |||
| 10. | EXPENDITURE ON CHARITABLE ACTIVITIES | BYFUND TYPE | ||||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2021 | ||||||
| E | f | E | ||||||
| Provision of nursery | services | 125,488 | 6,646 | 132.133 | ||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2020 | ||||||
| E | f | E | ||||||
| Provision | of nursery | services | 158,749 | 7,322 | 166,071 |
| Activities | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| undertaken | Total funds | Total fund | |||||||||
| directly | 2021 | 2020 | |||||||||
| E | E | E | |||||||||
| Provision of nursery | services | 132,133 | 132.133 | 166,071 | |||||||
| 12. | NET INCOME | ||||||||||
| Net income is | stated | after charging/(crediting): | |||||||||
| 2021 | 2020 | ||||||||||
| E | E | ||||||||||
| Depreciation | oftangible | fixed assets | 8,010 | 7,806 | |||||||
| 13. | INDEPENDENT EXAMINATION |
FEES | |||||||||
| 2021 | 2020 | ||||||||||
| E | E | ||||||||||
| Fees payable | to the | independent | examiner | for: | |||||||
| Independent | examination | ofthe financial | statements | 650 | 650 | ||||||
| 14. | STAFF COSTS | ||||||||||
| The total staff costs | and | employee | benefits for the reporting | period are analysed | as follows: | ||||||
| 2021 | 2020 | ||||||||||
| E | E | ||||||||||
| Wages and salaries | 98,004 | 125,415 | |||||||||
| Employer contributions | to pension | plans | 1,324 | 836 | |||||||
| 99,328 | 126,251 |
| The average | head count ofemployees | head count ofemployees | during the | year was 12(2020:17).The average | number of full-time | number of full-time | |
|---|---|---|---|---|---|---|---|
| equivalent | employees | during the year | is analysed | as follows: | |||
| 2021 | 2020 | ||||||
| No. | No. | ||||||
| Nursery staff | 16 | ||||||
| Administration | staff | 1 | |||||
| 12 | 17 |
| 16. | TANGIBLE FIXEDASSE | TS | |||||
|---|---|---|---|---|---|---|---|
| Land and | Fixtures and | ||||||
| buildings | fittings | Equipment | Total | ||||
| f | f | f | f | ||||
| Cost | |||||||
| At 1August 2020 | 183,339 | 5,006 | 13,505 | 201,850 | |||
| Additions | 305 | 305 | |||||
| At 31July 2021 | 183,339 | 5,311 | 13,505 | 202,155 | |||
| Depreciation | |||||||
| At 1August 2020 | 112,927 | 4,557 | 9,987 | 127,471 | |||
| Charge for the year | 7,231 | 251 | 528 | 8,010 | |||
| At 31July 2021 | 120,158 | 4,808 | 10,515 | 135,481 | |||
| Carrying amount | |||||||
| At 31July 2021 | 63,181 | 503 | 2,990 | 66,674 | |||
| At 31July 2020 | 70,412 | 449 | 3,518 | 74,379 | |||
| 17. | DEBTORS | ||||||
| 2021 | 2020 | ||||||
| f | f | ||||||
| Prepayments and accrued income |
2,723 | 2,635 | |||||
| Other debtors | 6,648 | 5,235 | |||||
| 9,371 | 7,870 | ||||||
| 18. | CREDITORS: amounts | falling due within | one year | ||||
| 2021 | 2020 | ||||||
| f | f | ||||||
| Trade creditors | 579 | 2,269 | |||||
| Accruals and deferred | income | 1,185 | 1,413 | ||||
| Social security and other taxes |
863 | 6,949 | |||||
| Other creditors | 2,140 | 1,820 | |||||
| 4,767 | 12,451 |
| Unrestricted | funds | ||||
|---|---|---|---|---|---|
| At | At | ||||
| 1August 2020 | Income | Expenditure | 31July 2021 | ||
| f | f | f | f | ||
| Unrestricted | Funds | 60,121 | 141,432 | (127,829) | 73,724 |
| At | At | ||||
| 1August 2019 | Income | Expenditure | 31July 2020 | ||
| f | f | f | f | ||
| Unrestricted | Funds | 42,475 | 177,437 | (159,791) | 60,121 |
| Restricted funds | |||||
| At | At | ||||
| 1August 2020 | Income | Expenditure | 31July 2021 | ||
| f | f | f | f | ||
| Fixed assets | 69,729 | (6,646) | 63,083 | ||
| At | At | ||||
| 1August 2019 | Income | Expenditure | 31July 2020 | ||
| f | f | f | f | ||
| Fixed assets | 77,051 | (7,322) | 69,729 |
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2021 | ||
| E | E | E | ||
| Tangible | fixed assets | 3,591 | 63,083 | 66,674 |
| Current | assets | 74,901 | 74,901 | |
| Creditors | less than 1year | (4,767) | (4,767) | |
| Net assets | 73,725 | 63,083 | 136,808 | |
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| E | f | E | ||
| Tangible | fixed assets | 4,650 | 69,729 | 74,379 |
| Current | assets | 67,922 | 67,922 | |
| Creditors | less than 1year | (12,451) | (12,451) | |
| Net assets | 60,121 | 69,729 | 129,850 |