2023-04-05-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to 6
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet
Notes to the Financial	Statements	10to 22

				Unrestricted	Total	Total
				funds	2023	2022
			Note
Income and Endowments		from:
Donations and legacies				6,089	6,089	13,399
Charitable activities				243,129	243,129	202,878
Other trading activities				179,098	179,098	150,250
Investment income				8	8	1
Total income				428,324	428,324	366,528
Expenditure on:
Charitable activities				(386,860)	(386,860)	(306,637)
Total expenditure				(386,860)	(386,860)	(306,637)
Net income				41,464	41,464	59,891
Net movement in funds				41,464	41,464	59,891
Reconciliation offunds
Total funds brought	forward			373,978	373,978	314,087
Total funds carried	forward		18	415,442	415,442	373,978

Balance S	heet as	at31March 2023
				2023	2022
			Note
Fixed assets
Tangible assets			14	283,717	189,561
Current assets
Debtors			15	26,168	14,749
Cash at bank	and in hand		16	114,242	172,508
				140,410	187,257
Creditors: Amounts		falling due within one year	17	(8,685)	(2,840)
Net current	assets			131,725	184,417
Net assets				415,442	373,978
Funds ofthe	charity:
Unrestricted	income	funds
Unrestricted	funds			415,442	373,978
Total funds			18	415,442	373,978

Asset class		Depreciation method and rate
Land and buildings		Straight line of25 years
Play and nursery	equipment	25%Reducing balance basis
Office equipment		25%Straight line basis

3 Incom	e f	rom	donations and legacies
				Unrestricted
				funds		Total	Total
				General		2023	2022
Donations	and legacies;
Donations		from	individuals		195	195	1,307
Grants, including			capital grants;
Government		grants		4,894		4,894	11,092
Grants	from other charities			1,000		1,000	1,000
				6,089		6,089	13,399
						Unrestricted
						funds	Total
						General	2022
Donations	and legacies;
Donations		from	individuals			1,307	1,307
Grants, including			capital grants;
Government		grants				11,092	11,092
Grants	from other charities					1,000	1,000
						13,399	13,399

Unrestricted
funds	Total	Total
General	2023	2022
243,129	243,129	202,878
	Unrestricted
	funds	Total
	General	2022
	202,878	202,878

						Unrestricted
						funds	Total	Total
						General	funds	2022
Fundraising		income				2,783	2,783	2,864
Other income from					other trading activities	176,315	176,315	147,386
						179,098	179,098	150,250
							Unrestricted
							funds	Total
							General	2022
							8
Local fundraising				and street collection income			2,864	2,864
Other income from					other trading activities		147,386	147,386
							150,250	150,250
6	Investment		income
						Unrestricted
						funds	Total	Total
						General	2023	2022
Interest receivable				and similar income;
	Interest receivable				on bank deposits
							Unrestricted
							funds	Total
							General	2022
Interest receivable				and similar income;
	Interest receivable				on bank deposits

7 Exp	endit	ure on ch	aritable activities
				Activity
				undertaken
				directly	2023	2022
Nursery	and	Pre-school	activities	386,860	386,860	306,637
					Activity
					undertaken
					directly	2022
Nursery	and	Pre-school	activities		306,637	306,637

						Unrestricted
						funds	Total	Total
						General	2023	2022
Independent	examiner			fees
Examination		of	the	financial	statements	1,284	1,284	822
Legal fees						21,438	21,438	6,512
Other governance			costs			2,169	2, 169	2,061
						24,891	24,891	9,395
							Unrestricted
							funds	Total
							General	2022
Independent	examiner			fees
Examination		ofthe		financial	statements		822	822
Legal fees							6,512	6,512
Other governance			costs				2,061	2,061
							9,395	9,395

9	Net incoming/outgoing	Net incoming/outgoing	resources
Net	incoming	resources for	the year include:
					2023	2022
Depreciation		offixed assets			14,617	9,698
10	Trustees	remuneration	and expenses
No	trustees,	nor any persons connected		with them, have received any remuneration	from the charity	during the
year.

11 Staffcosts
The aggregate	payroll costs were as follows:
		2023	2022
Staffcosts during the year were:
Wages and salaries		255,616	216,147
Social security	costs	15,679	10,861
Pension costs		15,165	11,047
		286,460	238,055

charity	durin	g the year	expressed as full time equivalents	was as follows:
				2023		2022
				No		No
Nursery	and	pre-school	activities		17		17

12 Independent	12 Independent	examiner's	remuneration
				2023	2022
				8
Examination	of	the financial	statements	1,284		822

14 Tangible fixed assets
		Play	418
	Land and	Nursery		Office
	buildings	Equipment		Equipment	Total
Cost
At I April 2022	212,636		2,913	1,611	217,160
Additions	104,097		3,357	1,318	108,772
At 31 March 2023	316,733		6,270	2,929	325,932
Depreciation
At I April 2022	25,647		1,359	593	27,599
Charge for the year	12,669		I 228	719	14,616
At 31 March 2023	38,316		2,587	1,312	42,215
Net book value
At 31March 2023	278 417		3,683	1,617	283,717
At 31March 2022	186,989		1,554	1,018	189,561

15 Debtors
	2023	2022
Trade debtors	24,381	14,148
Prepayments	665	600
Other debtors	1,122	I
	26,168	14,749

				2023	2022
Cash at bank				111,205	166,579
Short-term	deposits			3,037	5,929
				114,242	172,508
17 Creditors: amounts		falling due within	one year
				2023	2022
					f.
Trade creditors				6,770	1,274
Accruals				1,915	1,566
				8,685	2,840

18 Funds
		Balance at 1	Incoming	Resources	Balance at31
		April 2022	resources	expended	March 2023
					8
Unrestricted	funds
General		373 978	428 324	~3868683	413,442
		Balance at 6	Incoming	Resources	Balance at31
		April 2021	resources	expended	March 2022
			8
Unrestricted	funds
General		314,087	366,528	(306,637i	373,978

		Unrestricted	Total funds at
		funds	31March
		General	2023
Tangible	fixed assets	283,717	283,717
Current	assets	139,288	139,288
Current	liabilities	(8,685)	(8,685)
Total net assets		414,320	414,320
		Unrestricted	Total funds at
		funds	31March
		General	2022
			g
Tangible	fixed assets	189,561	189,561
Current Current	assets liabilities	187,257 ~(2,840	187,257 (2,840)
Total uet assets		373,978	373,978

Detailed Statem	ent of	F	inancial Activities for the	Year Ended 31March 2023
				Total	Total
				2023	2022
Income and Endowments		from:
Donations and legacies (analysed below)				6,089	13,399
Charitable activities	(analysed		below)	243,129	202,878
Other trading activities (analysed below)				179,098	150,250
Investment income	(analysed		below)	8	1
Total income				428,324	366,528
Expenditure on:
Charitable activities	(analysed		below)	(386860)	(306637)
Total expenditure				(386,860)	(306,637)
Net income				41,464	59,891
Net movement in funds				41,464	59,891
Reconciliation offunds
Total funds brought	forward			373,978	314,087
Total funds carried	forward			415,442	373,978

Detailed Statement ofFinanc	ial Activities for the	Year Ended 31March 2023
		Total	Total
		2023	2022
Donations and legacies
Appeals and donations		195	1,307
Grants - other agencies		1,000	1,000
HMRC job retention scheme monies			3,372
Herefordshire county council		(106)	3,720
Other income		5,000	4,000
		6,089	13,399
CAari table activities
Fees and supplies		216,129	180,657
Lunches and milk		27,000	22,221
		243,129	202,878
Other trading activities
Grants - other agencies		176,315	147,386
Fundraising event income		2,783	2,864
		179,098	150,250
Investmentincome
Interest on cash deposits
CAaritable activities
Wages and salaries		255,616	216,147
StaffNIC (Employers)		15,679	10,861
Staffpensions (defined contribution)		15,165	11,047
Stafftraining		3,205	2,436
Rent		1,200	1,200
Water rates		631	313
Light, heat and power		2,397	3,047
Insurance		840	1,747
Repairs and maintenance		8,956	3,582
Telephone and internet		484	485
Computer software and maintenance	costs	1,077	544
Printing, postage and stationery		1,560	1,365
Nursery equipment		176	1,426
Activities and day trips		3,410	3,467
Other drinks and snacks		21,410	16,714
Sundry expenses		2,513	2,367
Cleaning		12,621	10,325
Licences and inspections		255	275

Detailed S	tatement	ofFina	ncial Activities for the Y	ear Ended 31 Marc	h 20	23
				Total		Total
				2023		2022
						8
Advertising					57	60
Chartiable donations					100
Bank charges						I
Depreciation	ofland and buildings			12,669		8,505
Depreciation	ofplay and nursery		equipment	1,228		564
Depreciation	ofofiice equipment				720	629
(Profit)/toss	on disposal	oftangible fixed assets				135
Independent	examiner's	fee		1,284		822
Bookkeeping	and payroll fees			2,	169	2,061
Legal and professional		fees		21,438		6,512
				(386,S6II)		~306,637)