## 

## 

|**Trustees**|Stacey Thomas||
|---|---|---|
||Charlotte Lax||
||Philip Andrew||
||Catherine Stevens||
||Laura Lambert||
||Rachel Clemitshaw||
||Sarah Worne||
||Philip Stevens||
||Carly Sweet||
||Helen Wilkins||
||Sarah Braddon|(Appointed 12 January 2023)|
|**Secretary**|Stacey Thomas||
|**Charity number**|1102975||
|**Company number**|4264135||
|**Registered office**|Beighton Bizzy Bee Family Childcare Centre||
||Off School Road||
||Beighton||
||Sheffield||
||S20 1EG||
|**Independent examiner**|Wells Richardson||
||Cannon House||
||Rutland Road||
||Sheffield||
||South Yorkshire||
||S3 8DP||
|**Bankers**|HSBC Bank plc||
||10 Peaks Mount||
||Sheffield||
||S20 7PH||





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||**Page**|
|---|---|
|Trustees' report|**1 −3**|
|Independent examiner's report|**4**|
|Statement of financial activities|**5**|
|Balance sheet|**6**|
|Statement of cash flows|**7**|
|Notes to the financial statements|**8−17**|





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|||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|---|
|||**funds**|**funds**||**funds**|**funds**||
|||**2023**|**2023**|**2023**|**2022**|**2022**|**2022**|
|**Notes**||**E**|**E**|**E**|**E**|**E**|**E**|
|**Income from:**||||||||
|Charitable activities|3|705,677||705,677|518,650||518,650|
|Other trading activities|**4**|690||690|598||598|
|Investments|**5**|569||569|21||21|
|**Total income**||706,936||706,936|519,269||519,269|
|**Expenditure on:**||||||||
|Raising funds|**6**||||233||233|
|Charitable activities|**7**|674,191|188|674,379|547,112||547,112|
|Total expenditure||674,191|188|674,379|547,345||547,345|
|**Net income/(expenditure) **|**and**|||||||
|**movement in funds**||32,745|(188)|32,557|(28,076)||(28,076)|
|**Reconciliation of funds:**||||||||
|Fund balances at 1 September||||||||
|2022||309,014|989|310,003|337,090|989|338,079|
|**Fund balances at 31 August**||||||||
|**2023**||341,759|801|342,560|309,014|989|310,003|





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|||**2023**||**2022**||
|---|---|---|---|---|---|
||**Notes**|||||
|**Fixed assets**||||||
|Tangible assets|**12**||12,254||5,472|
|**Current assets**||||||
|Debtors|**13**|14,143||1,140||
|Cash at bank and in hand||429,267||395,943||
|||443,410||397,083||
|**Creditors: amounts falling due within**||||||
|**one year**|**14**|(113,104)||(92,552)||
|Net current assets|||330,306||304,531|
|**Total assets less current liabilities**|||342,560||310,003|
|**Income funds**||||||
|Restricted funds|**17**||801||989|
|Unrestricted funds|||341,759||309,014|
||||342,560||310,003|





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|||**2023**||**2022**||
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**e**|**£**|
|**Cash flows from operating activities**||||||
|Cash generated from/(absorbed by)|**21**|||||
|operations|||43,765||(752)|
|**Investing activities**||||||
|Purchase of tangible fixed assets||(11,010)||(2,496)||
|Investment income received||569||21||
|**Net cash used in investing activities**|||**(10,441)**||(2,475)|
|**Net cash used in financing activities**||||||
|**Net increase/(decrease) in cash and cash**||||||
|**equivalents**|||33,324||(3,227)|
|Cash and cash equivalents at beginning of year|||395,943||399,170|
|**Cash and cash equivalents at end of year**|||429,267||395,943|





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|||||**Children's**|**Milk rebate**|**Total**|**Total**|
|---|---|---|---|---|---|---|---|
|||||**playgroup and**||**2023**|**2022**|
|||||**day care fees**||||
|||||**2023**|**2023**|||
|Children's|playgroup|and|daycare|||||
|fees||||703,203|2,474|705,677|518,650|



## 

|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
||Fundraising events|690|598|
|**5**|**Income from investments**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2023**|**2022**|
||Interest receivable|569|21|





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|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||**Fundraising and publicity**|||
||Other fundraising costs||233|
|**7**|**Expenditure on charitable activities**|||
|||**Charitable**|**Charitable**|
|||**activities**|**activities**|
|||**2023**|**2022**|
|||**£**|**£**|
||**Direct costs**|||
||Staff costs|547,867|438,762|
||Depreciation and impairment|4,228|2,013|
||Art & craft, toys & consumables|7,198|8,941|
||Food & refreshment|31,118|21,316|
||Special events|−|221|
||Nursery support costs|10,872|8,747|
||Building costs|21,560|18,875|
||Staff training, uniforms & events|2,135|1,212|
||Legal & professional|334|1,086|
|||625,312|501,173|
||**Share of support and governance costs (see note 8)**|||
||Governance|49,067|45,939|
|||674,379|547,112|
||**Analysis by fund**|||
||Unrestricted funds|674,191|547,112|
||Restricted funds|188||
|||674,379|547,112|





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|**Support costs**||||||
|---|---|---|---|---|---|
||**Support **|**Governance**|**2023**|**2022**|**Basis of**|
||**costs**|**costs**|||**allocation**|
||**£**|**£**|**£**|**£**||
|Staff costs||43,590|43,590|39,325|Allocated on time|
|Legal and professional||2,040|2,040|3,420|Governance|
|Administrative support costs||3,437|3,437|3,194|Governance|
|||49,067|49,067|45,939||
|Analysed between||||||
|Charitable activities||49,067|49,067|45,939||



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|The average monthly number of employees during the yea|r was:||
|---|---|---|
||**2023**|**2022**|
||**Number**|**Number**|
|Operating playgroups|26|23|
|Management and administration|2|2|
||28|25|
|**Employment costs**|**2023**|**2022**|
|Wages and salaries|551,233|446,473|
|Social security costs|31,866|24,243|
|Other pension costs|8,358|7,371|
||591,457|478,087|





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||**Fixtures,**|
|---|---|
||**fittings &**|
||**equipment**|
||**£**|
|**Cost**||
|At 1 September 2022|34,052|
|Additions|11,010|
|Disposals|(340)|
|At 31 August 2023|44,722|
|**Depreciation and impairment**||
|At 1 September 2022|28,580|
|Depreciation charged in the year|4,228|
|Eliminated in respect of disposals|(340)|
|At 31 August 2023|32,468|
|**Carrying amount**||
|At 31 August 2023|12,254|
|At 31 August 2022|5,472|



|**Debtors**||||
|---|---|---|---|
|||**2023**|**2022**|
|**Amounts falling due within one year:**||**£**|**£**|
|Trade debtors||9,734|403|
|Other debtors||3,804|148|
|Prepayments and accrued income||605|589|
|||14,143|1,140|
|**Creditors: amounts falling due within one year**||||
|||**2023**|**2022**|
||**Notes**|**£**|**£**|
|Deferred income|**15**|91,574|70,698|
|Other creditors||4,943|5,103|
|Accruals||16,587|16,751|
|||113,104|92,552|





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||**2023**|**2022**|
|---|---|---|
|Fees receivable in advance|91,574|70,698|
|Deferred income is included in the financial statements as follows:|||
||**2023**|**2022**|
|Deferred income is included within:|||
|Current liabilities|91,574|70,698|
|Movements in the year:|||
|Deferred income at 1 September 2022|70,698|49,570|
|Released from previous periods|(70,698)|(49,570)|
|Resources deferred in the year|91,574|70,698|
|Deferred income at 31 August 2023|91,574|70,698|



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||**At 1**|**Resources**|**At 31 August**|
|---|---|---|---|
||**September**|**expended**|**2023**|
||**2022**|||
|Garden project|989|(188)|801|
|**Previous year:**|**At 1**|**Resources**|**At 31 August**|
||**September**|**expended**|**2022**|
||**2021**|||
|Garden project|989||989|





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||**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|
||**funds**|**funds**||
||**2023**|**2023**|**2023**|
|**Fund balances at 31 August 2023 are represented by:**||||
|Tangible assets|12,254||12,254|
|Current assets/(liabilities)|329,505|801|330,306|
||341,759|801|342,560|
||**Unrestricted**|**Restricted**|**Total**|
||**funds**|**funds**||
||**2022**|**2022**|**2022**|
|**Fund balances at 31 August 2022 are represented by:**||||
|Tangible assets|5,472||5,472|
|Current assets/(liabilities)|303,542|989|304,531|
||309,014|989|310,003|



## 

|**2023**|**2022**|
|---|---|
|5,521|5,174|
|5,174|6,832|



||||**2023**|**2022**|
|---|---|---|---|---|
|In|over five|years|49,540|54,494|



## 



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|**21**|**Cash generated from operations**|**2023**|**2022**|
|---|---|---|---|
||Surplus/(deficit) for the year|32,557|(28,076)|
||Adjustments for:|||
||Investment income recognised in statement of financial activities|(569)|(21)|
||Depreciation and impairment of tangible fixed assets|4,228|2,013|
||Movements in working capital:|||
||(Increase)/decrease in debtors|(13,003)|5|
||(Decrease)/increase in creditors|(324)|4,199|
||Increase in deferred income|20,876|21,128|
||**Cash generated from/(absorbed by) operations**|43,765|(752)|