2021-03-31-accounts

				~pa e
Legal and	administrative	information
Report of	the trustees			2-3
Report of	the auditors			4-5
Statement	of Financial Activities
Balance Sheet
Cash Flow	Statement
Accounting	policies			9-10
Notes forming part ofthe financial statements				11-14
Detailed income &expenditure			account	15
Page 15does notform part ofthe statutory accounts.

					0Coombs**	0Coombs**	(resigned	(resigned	(resigned	(resigned	25/6/2020)	25/6/2020)	25/6/2020)
					RM Harwood"				(resigned 24/9/2020)
					LJ Larson"*
					VAmoruso'*			(appointed				30/4/2020)
					5Garner**(apponted						16/6/2020)
					LSimpson	su		(appointed				24/9/2020)
					C Gib ney**
"-Management			committee		members are also, for	the		purpose			ofthe Companies			Act	2006,
company directors.
Company	secretary:				KL Lo		(resigned				16/5/2021)
					L A Gordon		(appointed					13/05/2021)
Administration		and
registered office:					81Crouch	Hill
					London
					NB 9EG
Charity registration			non		1102941
Company	registration			non	04690499
Auditors:					Christopher		Michael			Ltd
					Chartered	Certified Accountants							&Statutory		Auditors
					26 Station	Road
					New Barnet
					He rts
					EN5 1QW
Bankers:					Lloyds TSB
					Santader
Funding	authorities:				LB Islington

							Unrestdicted/
						Restricted	Designated	Total	Total
					Notes	Funds	Funds	~2020 21	~2029 20
						E	E	E	E
Income:
Donations and restricted grants							272,132	272,132	172,545
Income from Charitable activities:
Nursery fees							182,767	182,767	278,308
Income from other charitable	activities
Fundraising &other income							2,590	2,590	1,642
Investment income
Total income							457,489	457,489	452,495
Expenditure
Expenditure on charitoble activities:
Direct Charitable expenditure							320,321	320,321	404,714
Management and administration							57,404	57,404	46,724
Total expenditure							377,725	377,725	451,438
Net Incomel(expenditure(	and	net	movements	in
funds before gains and losses on		Investments					79,764	79,764	1,057
Net gains/(losses) on Investments
Total funds brought forward					19		269,661	269,661	268,604
Total funds carried forward					19		349,425	349,425	269,661

BOWLERS COMMUNITY NURSERY Statement ofcash flows As at ear ended at 31.03.21
						2020/21	2019/20
						Total	Prior year
						Funds	Funds
Cash flows from operating activities:						E	E
Net cash provided by (used In) operating		activities				95,878	17,414
Cash flaws from Investing activities
Dividends, Interest and rents from investments						1,978	509
Purchase offixed asset Investments
Purchase oftangible fixed assets							(3,135)
Net cash provided by / (used In) Investing		activities				97,856	14,788
Change in cash and cash equivalents in the		reporting period				97,856	14,789
Cash and cash equivalents at the beginning		ofthe reporting		period		284,553	269,764
Cash and cash equivalents atthe end of	the reporting period					382,409	284,553
Reconcglatlon ofnet movement In funds		to net cash	flow	from operating	activities
Net movement in funds for the reporting	period (as per the			SOFA)		79,764	1,057
Adjustments for:
Depreciation charges						1,710	2,386
Dividends, interest and rents from Investments						(1,978)	(509)
(increase)/decrease in debtors						6,637	7,263
Increase(decrease) in creditors						9,745	7,218
Net cash provided by (used in) operating		activities				95,878	17,415
Analysis ofcash and cash equivalents
Cash in hand						382,409	284,553
Total cash and cash equivalents						382,409	284,553

2	Financial performance	Financial performance	Financial performance	ofthe	ofthe	charity		2020/21	2019/20
								6	6
	Income							457,489	452,495
	Expenditure on charitable				activities			320,321	404,714
	Expenditure on management					and administration		57,404	46,724
	Depreciation
								377,725	451,438
	Net income							79,764	1,057
	Total funds brought		forward					269,661	268,604
	Total funds carried forward							349,425	269,661
	Represented	by:
	Unrestricted	funds						349,425	269,661
3	Income from	Donations			and Grants
	Grants receivable - LB Islington							272,132	172,545
	Donations
								272,132	172,545
4	Income from	charitable			activities
	Nursery fees							182,767	278,308
5	Income from	other	charitable			activities
	Fundraislng							612	1133
	Interest receivable							1,978	509
								2,590	1,642
6	Investment Income
7	Analysis ofexpenditure				on charitable		activities
	Staff &agency costs							261,676	243,444
	Depreciation							1,710	2,386
	Other running	costs						56,935	158,884
								320,321	404,714
8	Analysis ofgovernance			and support			cost
	Staffcosts							44,736	43,365
	Audit and accountancy							12,638	3,000
	Bank charges							30	30
	Subscriptions								329
								57,404	46,724

											2020/21	2019/20
											6	6
9	Net income/(expenditure)		for the year
	This is stated after charging:
	Depreciation -owned assets										1,710	2,386
	Auditors remuneration	for	audit services								3,000	3,000
	Auditors remuneration	for	other services
10	Analyses of staff costs,		trustee remuneration			and	expenses,	and	the cost of key
	management personnel
	Wages and salaries										261,041	236,123
	Redundancy
	Pensions										635
	Agency &sessional staff											7,321
											261,676	243,444
	The average number of	staff employed		during	the	year
	were as follows:
	Direct charitable										15	16
											15	16
	The number ofemployees		whose emoluments		as	defined	for taxation purposes			amounted
	to over 660,000 in the year		were as follows:
11	Trustees' remuneration

th	e year ended	31	March 2021
					Property	Fixtures &
					Improvements	Fittings	Total
15	Tangible fixed assets				E	E	E
	Cost:
	At 1April 2020					9,543	9,543
	Additions
	At 31March 2021					9,543	9,543
	Depreciation
	At 1April 2020					6,266	6,266
	Charge in year					1,710	1,710
	At 31March 2021					7,976	7,976
	Net book value
	At 31March 2021					1,567	1,567
	At 31March 2020					3,277	3,277
						2020/21	2019/20
						E	E
16	Debtors
	Amounts due within one year:
	Prepayments					893	822
	Accrued income
	Other debtors					5,455	12,163
						6,348	12,985
17	Creditors
	Amounts fallIng	due within one year:
	Trade creditors	&	accruals			9,146	16,036
	Other creditors	&	deferred income			31,753	15,118
						40,899	31,154
18	Deferred income
	Deferred Income comprise advance receipt ofnursery fees for 2020/21
	Balance as at 1	April 2020
	Amount released to income earned from charitable			activities
	Amount deferred		in the year
	Balance as at31March 2021

							2020/21	2019/20
19	Analysis ofcharitable funds
	Unrestricted funds
	Restricted	reserves
	Balance at	1April 2020
	Movement	in year
	Inter-fund	transfers
	Balance at	31March 2021
	Unrestricted Reserves
	Unrestricted -General re		e		e.
	Balance at	1April 2020					99,661	28,604
	Movement In year						79,764	71,057
	Inter- fund transfers
		-Staff
	Balance at	31March 2021					179,425	99,661
	Designated	fund
	Desi nate	redu	a	c fund:
	Balance at 1April 2020						70,000	70,000
	Movement	in year
	Inter-fund	transfers
	Balance at	31March 2021					70,00D	70,000
	Desi nated	- Infrastructur		fund:
	Balance at 1April 2020							70,000
	Movement	ln year						(70,000)
	Inter-fund	transfers
	Balance at	31March 2021
	D i nated-R in costsf				nd
	Balance at 1April 2020						100,000	100,000
	Movement	in year
	Inter-fund	transfers
	Balance at	31March 2021					100,000	100,000
	Total						349,425	269,661
20	Analysis between fund balances
						Unrestricted
						General	Designated	Total
							6
	Tangible Rxed assets						1,567	1,567
	Cash at bank and in hand					213,976	168,433	392,409
	Investments
	Other net	current assets/(Babilitles)				(34,551)		(34,551)
	Total					179425	170,000	349,425

						2020/21	2019/20
						4	4
Income
Grants & nursery	fee	subsidy				272,132	172,545
Fund raisings &donations						612	1,133
Nursery fees						182,767	278,308
Interest receivable						1,978	509
						457,489	452,495
Direct charitable	expenditure:
Staff costs						261,676	243,444
Rent, rates &services
Depreciation						1,710	2,386
Light &heat						276	6,284
Cleaning						1,265	10,857
Food &milk						15,074	18,267
Insurance						1,714	1,458
Printing, postage	&stationery					2,518	4,532
Telephone						1,209	1,563
Toys, teaching materials			&consumables			18,063	12,450
Repairs, maintenance		&software support					4,557
Repairs & maintenance						6,718	83,956
Staff training and	welfare					635	2,526
Staff recruitment						797	360
Travel &outing costs						9	385
Dance classes						1,964	2,827
Consultancy						645	706
Software						1,942	5,027
Legal & Professional		Fees				1,178	1,152
Rental charges operating			lease			2,876
Sundry expenses						52	1,977
						320,321	404,714
Management &administration				costs:
Staff costs						44,736	43,365
Other running costs
Bank charges						30	30
Audit						3,000	3,000
Accountancy						9,638
Subscriptions							329
					377,725	57,404	46,724
NET INCOMINGS/(OUTGOINGS)				IN YEAR		79,764	1,057