COMP REGisfRATION NUMBER: 4860522 CHAR REGISTRATION NUMBER: 1102834 Haverlgg Nursery & The C Company Limited by Gua Unaudited Financial Stat bbers antee ments 31 August 2024 Chartered accountants 12113 Church Street Whitehaven Cumbria CA28 7AY
Haverlgg Nursery & The Cl Company Limlted by Guara Financial Statements bbers tee Year ended 31 August 20 Page Trustees, annual report {incorporating the director's r Independent examiner's report to the trustees Statement of flnancial activitles (including income and account) port) expenditure Statement of financial positlon Notes to the flnancial statements 10
Haverigg Nursery & The Cl Company Umited by Guara Trustees, Annual Report (Incorporatlng the Year ended 31 August 202 bbers ee Dirertor's Report) The trustees, who a also the directors for the purposes of co the unaudlted financial statements of the charlty forthe year en pany law, present thelr report and ed 31 August 2024. Reference and admlnlstratlve detslls Registered charity name Haveri88 Nursery & The Club Charlty reglstratlon number 1102834 Company reglstratlon number 4860522 Princlpal offlce and reg15tered Ll8hthouse Centre office Atklnson Street Haverlgg Mlllom Cumbrla LA18 4HA The trust T Procter A Cra8hlll P Chesher D Lampltt Independent examlner lan Scott BA{hons),FCA,DChA Sa 12113 Church Street Whitehaven Cumbrla CA28 7AY nt&Co.
Haverigg Nursery & The Cl bbers Company Limlted by Guara Trustees, Annual Report (Incorporating the DI Year ended 31 August 20 rtoWs Report) (cont Structure• govemance and mana8ernent Governlng document The Charity is an independent reglstered charlty (No.: 1102834) (No.: 04860522). The charlty was Incorporated on 8 Au unincorporated assoclation together wlth the ongoing manage on I September 2003. It Is govemed by its Memorandum and A The objects of the Pre-school are to enhance the development under statutory school age by encouraging parents to understs chlldren through communlty groups and by:_ 3.1 Offering approprlate play, educatlon and care facllltles and right of parents to take responsibillty for and to become Invol ensurlng that such groups offer opportunities for all chlldren w means or abS11ty' nd Company Llmlted by Guarantee st 2003 and the assets of the ent were transferred to the Charity icles dated 8 August 2003. and educatlon of chlldren prlmarily and provide for the need5 of thelr raining courses, tO8ether wlth the ed In the actlvltles of such groups. atever thelr race, culture, relSglon, 3.2 Encouraglng the study of the needs of such chlldren and interest in and recognltlon of suth needs; 3.3 Instlgatlng and adherln8 to and furtherln8 the alms and Alllance. elr famllles and promotln8 publlc bjects of the Pre-school Learnlng Trustee Indurtlon and TralnlnB New trustees undergo Induttlon Into the organlsatlon and un encoura8ed to attend training events. where appropriate. In ad use any specffic knowled8e or experience to help the Board rea scrutinlsing papers, leadlng dtscusslons. focusing on key Issues, new InitSatlves etc, ergo a DBS check. They are also tion, Trustees are also required to sound declsions. Thls can Include provldlng advice and 8uldance on Rlsk management Rlsk assessments are completed on an on80ing basis. Or8anlsatlonal structure Day-to-day management of the organlsatlon and the dellvery manager under supervision of the directors. objettlves are provlded by the Key management personnel remuneratlon The trustees consider the Board of Trustees and the chief executi personnel of the charrty In charge of directing and controlling the the charity on a day to day basis. All trustees give their time free paid In the year. Details of trustee expenses and related party tr to the accounts. e as comprising key management charlty and running and operatlng and no trustee rernuneratlon was sactions are disclosed in note 13
Haverlgg Nursery & The Clu bers Company Llmlted by Guaran ee Trustees. Annual Report (Incorporating the DI r's Report) l¢ortknu Year ended 31 August 20 Objectives and activltles The objectives of the nursery are to provide a high quallty stim can learn, grow In confidence and knowledge to become confi uslng the EYFS ladderto record and track the development and p We have referred to the guldance contained In the Charlty Com benefit when revlewing our aims and objectives and in plannin the Trustees conslder how planned actfvltles wlll contribute to set. latlng environment where chlldren ent indfvlduals. Staff are now fully gress of the children. isslon's general guldance on publlc our future actlvltles. In partlcular, he alms and objettlves they have Achlevements and perforniance September 2023 commenced with a fresh cohort of children wh plans In place forthe varlous age groups. we welcorned Into the setting wlth There were several staff changes overthe course of the year and We also had staff undertakln8 further chlldcare qualfficatlons. I to Paullne Chesher as she left her role of Nursery Adrnlnistrat would like to thank Paullne for all her hard work over the yea wlsh her good luck In her future endeavours. ew arrlvals for our staff members. April 2024 we said a final farewell to move onto pastures new. We she has been part of Nursery and In October 2023 we had our long overdue Ofsted Inspectlon ratlng. We have put plans in place to address the suggested imp the Tapestry Joumal system and Improve the speakin8 skllls of so Nursery has applled for a grant from the GDF and has been succe next financial year so we can buy additional equlpment so we ca and external spaces at Nursery. We have replaced some equi chlldren. nd we recelved an overall 'Good' ovements by contlnuin8 to embed e children as Identified. sful. The funds are experted In the reallse our vislon for the Internal ment In this year to beneflt the Flnanclal revlew The nursery made a profft for the year of £7.505 (2023 - Loss £ were £159.564 Including £1.540 In restricted reserves. 855). Reserves at 31 August 2024 Plans for future perfods It is the aim of the nursery to identify 8aps in the developme premium for families of children in the three year old nursery ed equipment and resources to fulftll those gaps. t of chlldren, and uslng the pupll tion grant programme. purchase
Haverlgg Nursery & The Clu bers Company Limited by Guaran Trustees, Annual Report (Incorporatlng the DI or's Report) (¢onth Year ended 31 August 202 The trustees, annual report was approved on 13 August 2025 a trustees by: d slgned on behalf of the board of T Procter Director
Haverigg Nursery & The Clu bers Company Limited by Guaran ee Independent Examiner's Report to the Trustses of Ha rigg Nursery & The Clubbers Year ended 31 August 202 I report to the trustees on my examlnatlon of the financial sta Clubbers {'the charlty,) forthe year ended 31 August 2024. ements of Haverigg Nursery & The Responslbllltles and bas15 of report As the trustees of the company (and also Its dlrectors for the responsible for the preparation of the financial statements In a the Companles Act 20061'the 2006 ACY). purposes of company law) you are ordance wlth the requirements of Having satlsfled myself that the accounts of the company are n 16 of the 2006 Act and are ell8ible for Independent exarn exarnlnatSon of the charitys accounts as carried out under sectlo 2011 ACVI. In carryln8 Out my examination I have followed Commisslon under sertion 145(5)(b) of the 2011 Act. t requlred to be audited under Part atlon, I report in respect of my 145 of the Charities Act 20111'the e Directions given by the Charity Independent examlner's ststement Slnce the chartys Bross Income exceeded £250.000 your exa Ilsted In section 145 of the 2011 Art. I confirm that l am qual because l am a member of the Institute of Chartered Account whlch Is one of the Ilsted bodles. Iner must be a mernber of a body led to undertake the examlnatlon nts In En8land and Wales IICAEWI, I have completed my examination. I confimi that no matt connection with the examination givlng me cause to belleve: have come to my attentlon In accountlng records were not kept In respect of the c the 2006 Art; or arlty a5 requlred by section 386 of the financial statements do not accord wlth those rec s.or the financial statements do not comply with the acc of the 2006 Act other than any requirement that the which Is not a matter considered a5 part of an indepen ntlng requirements of sectlon 396 accounts gtve a true and falr, vlew ent examination: or the financlal statements have not been prepared In principles of the Statement of Recommended Practi charities appllcable to charities preparln8 their accou Reporting Standard applicable In the UK and Republlc accordance wfth the rnethods and e for accounting and reportSng by ts in accordance wlth the Financial Ireland (FRS 102).
Haverigg Nursery & The Clu bers Company Limited by Guara ee Independent Examiner's Report to the Trustses of Ha rigg Nursery & The aubbers Year ended 31 August 202 I have no concems and have come across no other matters In which attention should be drawn in this report in order to en accounts to be reached. onnertion wlth the examinatlon to ble a proper understanding of the lan Scott BA{hons).FCA,DChA Saint & Co. Independent Examiner 12113 Church Street Whitehaven Cumbria CA28 7AY
Haverigg Nursery & The Clu bers Company Llmlted by Guaran ee ststement of Flnanclal Arti (Includlng income and expendlture les ccountl Year ended 31 August 20 24 ricted funds Total funds Totsl funds 2023 Unrestricted funds Res Income and endowments Donations and legacles Charitable artivities Investment Incorne 1.275 314,991 2,406 1,275 314,991 2,406 1,288 290,546 640 Total Income 318,672 318,672 292,474 Expendlture Expendlture on charltable actlvltles 310,895 272 311.167 299,329 Total expendlture 310,895 272 311,167 299,329 Net Income/(expendlture) and net movement In funds 7,777 1272) 7,505 (6,855) Reconclllatlon of funds Total funds brought forward Total funds carrled forward 150,247 1,812 152,059 158,914 158,024 1.540 159,564 152,059 The statement of flnanclal activities includes all 8ains and losses r All Income and expendlture derlve from contlnulng actlvltles. cognlsed In the year. The notes on p40$ 10 to 20 form yrt ofthe50 flnan
Haverigg Nursery & The Clu bers Company Limlted by Guaran Statement of Flnancial Posltl 31 August 2024 2024 2023 Flxed assets Tan8lble flxed assets 16 1.428 11,356 Current assets Debtors Cash at bank and In hand 17 9.622 140,312 13,962 135.052 149,934 149,014 crltOrs. amounts fallln8 due wlthln one year 1,798 8.311 Net current assets 8,136 140,703 Total 455ets less current Ilabllltles 9,564 152,059 Net assets 9,564 152,059 Funds of the charlty Restrlcted funds Unrestricted funds 1,540 8,024 1,812 150.247 Total Charlty funds 9,564 152,059 For the year endlng 31 August 2024 the charlty was entltled to e 477 of the Companles Act 2006 relatlng to small companies. emptlon from audlt under sectlon Directors, responslbllltles: The members have not requlred the company to obtaln an the year In question Sn accordance with section 476; udlt of its flnanclal statements for The directors acknowledge their responslbllities for complyl with respert to accounting records and the preparatlon of fi 8 With the requlrements of the A ancial statements. These flnancial statements have been prepared In accordance cornpanies subject to the small companles, regime. wlth the provlslons applicable to The statement of financial po continues on the following p ition ge. The notes on po8e5 Ioto 20 forni part ofthese finan .
Haverigg Nursery & The Clu bers Company Limited by Guara Statement of Flnanclal Posltlon ( 31 August 2024 These flnancial statements were approved by the board of trus August 2025, and are signed on behalf of the board by: es and authorised for issue on 13 T Procter Director The notss on py 10 to 20forni prt ofthese flnan 'd SMement
Haverigg Nursery & The Cl Company Limlted by Guara Notes to the Financial State bbers tee ents Year ended 31 August 20 General Infomiatlon The charity is a public beneflt entty and a private compa England and Wales and a registered charlty in England and office ts Lighthouse Centre, Atkinson Street, Haver1 Mill Statement of compllance y Ilmfted by guarantee, registered In Wales. The address of the registered m, Cumbrla, LA18 4HA. These financlal statements have been prepared In com Reportlng Standard applicable In the UK and the Rep Recommended Practice applicable to charltles preparlng t Flnanclal Reporting Standard appllcable In the UK and Re SORP {FRS 102)) and the Companies Act 2006. Accountlng pollcles Ilance wlth FRS 102. 'The Financlal bllc of Ireland., the Statement of eir accounts In accordance with the ublic of Ireland (FRS 102) (Charlties Basls of preparatlon The flnanclal statements have been prepared on the htst revaluatlon of certaln flnanclal assets and Ilabllltles and Inv value through Income or expendlture. The flnanclal statements are prepared In Ster11 whlch ts t Golng ¢onc•rn Ical cost basls, as modlfied by the stment properties measured at falr fvnrtlonal currency of the entfty. There are no materlal uncertalntles about the charity's abll Dlsclosure exemptlons to contlnue. The charity has taken advantage of the dlsclosure exemptio 2015 (FRS102) regardln8 Incluslon of a Statement of Cash Fl as deflned in Update Bulletln l of the Charltles SORP (FRSIO s permitted by the Charlties SORP ws a5 the Charty Is a small charlty -io-
Haverlgg Nursery & The C Company Limited by Gua Notes ts the Financlal Stateme bbers tee Year ended 31 August 20 Ac¢ountin8 policles ic Judgements and key sources of e5tlmatlon uncertainty The preparation of the flnancial statements requires estimates and assumptlons that affert the arnounts repo are contlnualfy reviewed and are based on experience and of future events that are belleved to be reasonable under Sl8nlfl¢antlud8•ments anagement to make jud8ements, d. These estimates and judgements other factors, Includlng expectatlon5 e circumstances. The trustees conslder there We no slgnlficant Jud8 statements. ments In preparln8 the flnanclal Key sources of estlmatlon uncertalnty Accountln8 estlmates and assumptlons are made concern wlll rarely equal the related actual outcome. The trustees estlmatlon uncertalnty. Cash at bank and In hand ng the future and, by their nature, nslder there are no key sources of Cash at bank and cash In hand Includes cash and short te short maturity of three month5 or less from the date of acq slmllar account lotherthan those held for IrNestment purpo Fund accountln8 m hl8hly Ilquld Investments wtth isitlon or opening of the deposlt or es). Unrestrlcted funds are available for use at the dlscretlon o charlty's purposes. the trustees to fvrther any of the Deslgnated funds are unrestricted funds earmarked by the t or commltment. stees for particular fvture project Restrltted funds are subjected to restrlctlons on their ex through the terms of an appeal. and fall Into one of two su endowment funds. ndSture declared by the donor or lasses: restricted incorne funds or 11-
Haverigg Nursery & The C Company Limlted by Guara Notes to the Flnancial Statemen bbers Year ended 31 August 20 Accountin8 policles (( Incomin8 resaurces All incoming resources are included in the statement of has passed to the charty. it Is probable that the eco transaction will flow to the charlty and the amount can specific policies are applied to particular categorles of Inco income from donatlons or grants Is recognised whe the gift, receipt is probable and Its amount can be me legacy Income is reco8nised when recelpt Is probable Income from donated goods is measured at the fa Imprartical to measure rellably, In whlch case the v donor or the estimated resale value. Donated facilfti accounts when receSved If the value can be rellably for the contrlbution of general volunteers. Income from contracts for the supply of servlces ts contracted servlce. Thls Is classified as unrestrfcted requlrement for it to be spent on a particular purpos case It may be re8arded as restrlcted. nanclal attfvlties when entltlement omlc benefrts associated with the rellably measured. The following there Is evldeno of entitlement to sured reliably. nd entitlernent Is establlshed. value of the goods unless thls Is lue Is derlved from the cost to the and services are recognlsed In the easured. No amounts are Included cognlsed wlth the dellvery of the nds unless there Is a contractual and returned If unspènt, In whlch -12-
Haverlgg Nursery & The Cl Company Limited by Guara Notss to the Financlal Statemen bbers tee Year ended 31 August 20 Accountlnz pollcles Resources expended Expenditure Is recognised on an accruals basis as a liability VAT whlch cannot be fulty recovered. and Is classlfied financial attlvitles to whlch it relates: is Incurred. Expendlture Includes any nder headlngs of the statement of expenditure on ralsing funds Includes the costs of charitable tradln8 a¢tlvlties, and the sale of donated g expenditure on charitable actlvitles Includes all costs actlvlties that further its charitable aims for the bene support costs and costs relatln8 to the governa charitable activitles. I fundralsln8 actlvltles, events, non- ods, ncurred by a charty In undertaklng of its beneficlarSes, Includin8 those e of the charty apportloned to other expenditure Includes all expenditure that Is ne charlty nor part of tts expenditure on charitsble actlvit All costs are allocated to expendlture categorles reflectlng attributable to a single artlvity are allocated dlrectly apportioned between the artlvltles they contrfbute to conslstent basts. her related to raising fvnds for the he use of the resource. Dlrect Costs o that activlty. Shared costs are on a reasonable, Justlflable and Tan8lble assets Tanglble assets are Inltlally recorded at cost, and subs accumulated depreclation and impalrment losses. Any t amounts are recorded at the fair value at the date of accumulated depreclatlon and subsequent accumulated Imp An Increase In the carylng amount of an asset as a resu other recognlsed galns and losses, unless It reverses a previously been recognised as expenditure wlthin the st decrease In the carrylng amount of an asset as a result of reco8nised galns and losses. except to which It offsets any case the loss ts shown within other recognised galns and I activltses. quently stated at C05t less any ngible assets carried at revalued revaluatlon less any Subsequent irment losses. of a revaluatlon. Is recognlsed In charge for impairmeirt that has tement of financial actlvlties. evaluation, Is recognised in other revious revaluatlon gain, in which ses on the statement of financial Depreclatlon Depreclation Is calculated so as to write off the cost or val value, over the useful economic Ilfe of that asset as follows: Flxtures and fftting5 tion of an asset, less its residual 15% reducing balance -13-
Haverigg Nursery & The C Company Limlted by Guara Notes to the Flnancial Statemen bbers tee Year ended 31 August 20 Accountlng pollcles Jmpalrnnt of fixed assets A review for Indicators of Impalrnient ts carrled out recoverable amount bein8 estlmated where such Indica exceeds the recoverable amount, the asset Is impalred ac revlewed for posslble reversal at each reporting date. at each reporting date, wlth the rs exlst. Where the carrying value rdlngty. Prlor Impalmients are also For the purposes of impalrment testin& when it ts not amount of an IndNidual asset, an estlmate is made of t generatlng unit to which the asset belon8s. The cash-8ene group of assets that includes the asset and generates cas the cash inflows from other assets or groups of assets. For Impalrment testlng of 8oodwlll, the goodwlll acqulre the acquisltlon date, allocated to each of the cash*eneratl from the synergies of the combinatlon, Irrespectlve of wh charity are assigned ta those units. Flnanclal Instruments sslble to estlmate the recoverable e recoverable amount of the cash- tlng unlt Is the smallest identlfiable inflows that largely independent of In a business combination 15, from g unlts that are expected to beneflt her other assets or Ilabllltles of the A flnanclal asset or a flnanclal Ilablllty Is reco8nlsed onty w the contractual provisions of the Instrument. en the charity becomes a party to Baslc flnanclal Instruments are Initlally recognised at t Includln8 any related transactlon costs. e amount recelvable or payable Current assets and current Ilabllltles are subsequently conslderation expected to be pald or recelved and not disco Debt Instruments are subsequently measured at amortlsed Where Investments In shares are publicly traded or thelr fal reliably, the Investment is subsequently measured at fair recognlsed in Income and expendlture. All other such Invest at cost less impalmient. measured at the cash or other nted. st. value can otherwlse be measured value with changes in fair value ents are subsequently measured Other financlal Instruments. Including derivatives. are inltia payment for an asset is deferred beyond normal buslness ter that is not a market rate. In which case the asset is measure payments discounted at a market rate of interest for a simlla y recognlsed at fair value. unless s or financed at a rate of Inte5t at the present value of the future debt Instrument. -14-
Haverigg Nursery & The C Company Limlted by Gua Notes to the Flnancial Statemen ubbers tee Year ended 31 August 20 Accountlng pollcies Financlal Instrumentsic Other financial instruments are subsequentty measur recognlsed in the statement of financlal artivities. wfth th a designated hed8in8 relationshlp. at fair value, wlth any changes exceptlon of hedging instruments In Flnancial assets that are measured at cost or arnortis evidence of impalrment at the end of each reportln8 da Impalrment. an Impalrment loss Is reco8nlsed under the a of flnanclal actlvltles In which the inltial 8aln was recognise For all equlty Instruments re8ardless of signfficance, Indhiidualfy slgnlficant, these are assessed indlvidually fo are elther assessed Indfvldually or grouped on the basls of s Any reversals of Impalrment are recognlsed Imrnedlately, not resuft in a carryin8 amount of the financial asset that would have been had the Impalrment not prevlously been r Umlted by guarantee d cost are reviewed for objectlve e. If there Is objertive evldence of proprlate headin8 in the statement d other flnanclal assets that are impalrment. Other financial assets mllar credlt rlsk characteristlcs. o the extent that the reversal does exceeds what the carrylng amount CO8nlsed. Every member undertakes, If the company is dissofved wh 12 rnonths after he or she ceases to be a member, to cont as may be deemed of hlm or her towards the payment company Incurred before he or she ceases to be a mem expenses of winding up. and the adjustment of the rlgh themselves. e he or she ts a member or wlthln ibute such surn (not exceedlng £1) of the debts and Ilabillties of the er. and of the costs, charges and and of the contrlbutlons among Donations and le8acles Unrestricted Total Funds unds Unrestrlcted Total Funds 2024 Funds 2023 Donatlons Donations and grants 1.275 .275 1,288 1.288 -15-
Haverigg Nursery & The C Company Limited by Gua Notes to the Flnancial Statemen Year ended 31 August 20 ubbers Charltable actlvitles Unrestricted T Funds l Funds Unrestrltted Total Funds 2024 Funds 2023 Pre-school fees Refreshments Fundra15ing 312,020 608 2,363 12,020 608 2,363 288.958 1,588 288,958 1,588 314,991 14,991 290,546 290,546 Investment Income Unrestrltted Tota Funds Funds Unrestrltted Total Funds 2024 Funds 2023 Bank Interest receJvable 2.406 2.406 640 640 Expendlture on charltsble actlvltles by fund type Unres rlcted Funds Restrlrted Totsl Funds Funds 2024 Pre-school Support costs 8,519 2,376 272 308,791 2,376 311,167 0,895 272 Unres lrted Restrirted Total Funds unds Funds 2023 Pre-school Support costs 29 ,238 ,772 319 297,557 1,772 29 .010 319 299,329 -16-
Haverigg Nursery & The C Company Limited by Guar Notes to the Financlal Statsmen bbers tee Year ended 31 August 20 Expendlture on ¢haritable actfvities by activity type Activities undertaken dirertly Sup Total funds 2024 Total fund 2023 rt costs Pre-school Governance costs 308.791 308,791 2,376 297,557 1,772 2,376 308,791 2.376 311,167 299,329 10. Analysls of support Costs An suppo lysls of costs Totsl 2024 Total 2023 Governance costs 2.377 2,377 1,772 11. Net Income/{expeftdlture) Net Income/(expenditure) Is stated after charg1n(CredItln 2024 2023 Depreclatlon of tan8lble flxed assets 1.871 1.906 12. Indep•nd•nt examlnatlon fees 2024 2023 Fees payable to the Independent examlnerfor: Independent examinatlon of the flnanclal statements 1,914 1,553 13. Staff costs The total staff costs and employee beneffts for the reporting erlod are analysed as follows.. 2024 2023 Wa8es and salaries 266,119 254,327 -17-
Haverigg Nursery & The C Company Umited by Gua Notes to the Hnanclal Statemen ubbers Year ended 31 August 20 13. Stsff costs (¢ofit The average head count of employees durlng the year w of full-time equlvalent employees during the year is analy 20 (2023: 20). The average number d as follows: 2024 No. 2023 Number of dlrect charitable staff Number of management and admlnlstration staff 16 16 20 20 No employee recelved employee beneffts of more than £6 14. Trustee remuneratlon and expens ,LXXI durlng the year (2023: NII). No rernuneratlon or other beneffts from employment wlt recelved by the trustees. 15. Transfers between funds the charlty or a related ent5ty were The release of the restrlcted fvnd relates to a restrlcted have now been fully met. 16. Tanglble flxed assets nd where the fundln8 condltlons xtures and flttin8S Cost At I September 2023 Additlons 43,758 1,943 At 31 Au8USt 2024 Depreclatlon At I September 2023 Char8e for the year At 31 August 2024 Carryln8 amount At 31 Au8USt 2024 At 31 August 2023 45,701 32,402 1.871 34.273 11.428 11,356 -18-
Haverigg Nursery & The C Company Llmited by Gua Notes to the Flnancial Statemen ubbers tee Year ended 31 August 20 17. Debtors 2024 2023 Trade debtors Prepayrnents and accrued Income 6,679 2,943 11,444 2,518 9,622 13.962 18. Credltors: amounts falilng du¢ withln one year 2024 2023 Accruals and deferred Income Soclal securtty and other taxes 1,554 244 1,381 6,930 1,798 ,311 19. Analysls of charltable funds Unrestrlrted funds At I September 2023 At 31 August 20 24 Income Expe diture Transfers General Income Funds Capital Fund 134,291 15,956 318,672 (3 0.895) 142,068 15,956 150,247 318,672 13 0.895) 158,024 At I September 2022 At 31 August 20 23 Income Expen iture Transfers General Income Funds Capital Fund 137.081 15,956 292,474 (2 .010) 3,746 134,291 15,956 153,037 292.474 (2 ,oio) 3,746 150,247 19-
Haverlgg Nursery & The C Company Limited by Gua Notes to the Flnanclal Stateme ubbers ntee Year ended 31 August 20 19. Analysls ot charltable funds Restrlcted funds At I September 2023 At 31 August 20 24 Income Exp nditure Transfers Restrlcted Fund 1.812 (272) 1,540 At 1 September 2022 At 31 August 20 23 Income Exp dtture Transfers Restricted Fund 5,877 (319) {3,746) 1,812 20. Analygls ol net •ssets between funds Unre rlcted Restrlcted Total Funds Funds Funds 2024 Tanglble flxed assets Current assets Credltors less than l year Net assets 9.888 9,934 1,798) 8,024 1,540 11,428 149,934 {1,798) 159,564 1,540 Unres ricted Funds Restrlrted Total Funds Funds 2023 Tangible flxed assets Current assets Creditors less than i year N•t assets 9,544 9.014 ,311) ,247 1,812 11,356 149,014 (8,311) 152,059 1.812 -20-