|||||Page||
|---|---|---|---|---|---|
|Report ofthe Trustees|(incorporating|strategic and directors|1|to|6|
|reports)||||||
|Statement ofTrustees'|Responsibilities|||||
|Report ofthe Independent
Auditors|||8|to|10|
|Statement ofFinancial|Activities|||||
|Statement ofFinancial|Position|||12||
|Statement ofCash Flows||||13||
|Notes to the Statement|ofCash Flows|||14||
|Notes to the Financial|Statemeats||15|to|24|
|Detailed Statement of|Financial Activities||25|to|26|
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|||||||31.3.21|31.3.20|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||funds|fund|funds|funds|
||||Notes|||||
|INCOME AND ENDOWMENTS||FROM||||||
|Donations
and legacies||||8,038|515|8,553|22,975|
|Other trading activities||||32,546|123,732|156,278|606,325|
|Investment
income||||105||105|346|
|Other income||||194,684|125,091|319,775||
|Total||||235,373|249,338|484,711|629,646|
|EXPENDITURE ON||||||||
|Charitable
activities||||||||
|Project Salary Wages
Nursery
Salary Wages
Project Expenses
Nursery Expenses
Administration
Staff Salary
Building Maintenance
dt Running
Centre Overhead
Expenditure||Cost||159,608
58,642
16,665|4,008
228,982
13,598|4,008
228,982
13,598
159,608
58,642
16,665|17,963
396,781
13,727
74,737
70,307
15,444
14,655|
|Finance Charges||||32||32||
|Total||||234,947|246,588|481,535|603,614|
|NET INCOME||||426|2,750|3,176|26,032|
|RECONCILIATION|OF FUNDS|||||||
|Total funds brought|forward|||40,517|625,697|666,214|640,182|
|TOTAL FUNDS CARRIED FORWARD||||40,943|628,447|669,390|666,214|
##
|||||31.3.21|31.3.20|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
||Notes|funds|fund|fundsf|funds|
|FIXEDASSETS||||||
|Tangible assets|13|26,105|469,398|495,503|473,031|
|CURRENT ASSETS||||||
|Debtors|14|877|1,548|2,425|10,044|
|Cash at bank and in hand||25,522|206,910|232,432|238,578|
|||26,399|208,458|234,857|248,622|
|CREDITORS||||||
|Amounts
falling due within one year|15|(11,561)|(49,409)|(60,970)|(55,439)|
|NET CURRENT ASSETS||14,838|159,049|173,887|193,183|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||40,943|628,447|669,390|666,214|
|NET ASSETS||40,943|628,447|669,390|666,214|
|FUNDS|16|||||
|Unrestricted
funds||||40,943|40,517|
|Resuicted funds||||628,447|625,697|
|TOTAL FUNDS||||669,390|666,214|
##
||||31.3.21|31.320|
|---|---|---|---|---|
|||Notes|||
|Cash flows from operating|activities||||
|Cash generated fiom operations|||22,958|53,329|
|Net cash provided by operating
activities|||22,958|~53 329|
|Cash flows from investing
activities
Purchase oftangible
fixed assets|||29,104|~4,054)|
|Net cash used in investing|activities||~29 104)|~4,054)|
|Change in cash and cash
reporting
period|equivalents|in the|(6,146)|49,275|
|Cash and cash equivalents
ofthe reporting
period|at the beginning||238,578|189,303|
|Cash and cash equivalents
reporting
period|at the end|ofthe|232,432|238,578|
##
|RECONCILIATION|RECONCILIATION|OFNET INCOME TONET CASH FLOW FROM|OFNET INCOME TONET CASH FLOW FROM|OPERATING||
|---|---|---|---|---|---|
|ACTIVITIES||||||
|||||31.3.21|31.3.20|
|Net income for the|reporting||period (asper tbe Statement of Financial|||
|Activities)||||3,176|26,032|
|Adjustments
for:||||||
|Depreciation
charges||||6,632|422|
|Decrease in debtors||||7,619|2,043|
|Increase in creditors||||5,531|24,832|
|Net cash provided|by|operations||22,958|53,329|
|ANALYSIS OF CHANGES IN NET FUNDS||||
|---|---|---|---|
||At 1.4.20|Cash flow|At 31.3.21|
|Net cash||||
|Cash at bank and in hand|238,578|6,146|232,432|
||238,578|~6,146)|232,432|
|Total|~238 578|6,146|232,432|
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|||31.3.21|31.3.20|
|---|---|---|---|
|Project Restricted|Income|516|19,368|
|Donation||8,037|3,607|
|||8,553|22,975|
|OTHER TRADING ACTIVITIES||||
|||31.0321|31.03,20|
|Nursery Income||268,732|667,659|
|Centre Unrestricted|Income|32,546|97,001|
|Less: Nursery rent|and admin|~145000|~158335|
|||~156278|606325|
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|INVESTMENT INCOME|||
|---|---|---|
||31.3.21|31.3.20|
|Interest Receivable|105|346|
|OTHER INCOME|||
||31.03.21|31.03.20|
|Nursery rental and admin|145,000|158,335|
|Job Retention Scheme grant
Covid Support grant|169,775
~5000||
||~319775|158335|
##
|CHARITABLE ACT|IVITIES C|OSTS||||
|---|---|---|---|---|---|
|||||Support||
||||Direct|costs (see||
||||Costs|note 7)|Totals|
||||8|||
|Project Salary Wages
Nursery
Salary Wages
Nursery
Expenses
Administration
Staff Salary
Building Maintenance
&Ruuning
Centre Overhead Expenditure||Cost|4,008
228,982|13,598
159,608
58,642
16,665|4,008
228,982
13,598
159,608
58,642
16,665|
|Finance Charges||||32|32|
||||232,990|248,545|481,535|
##
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|SUPPORT COSTS|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Governance||
|||||Management|||Finance|Other|costs|Totals|
|Nursery Expenses||||||||13,598||13,598|
|Administration
Staff Salary|||||15,952|||143,656||159,608|
|Building Maintenance|8i:||||||||||
|Running
Cost||||||||58,642||58,642|
|Centre Overhead|||||||||||
|Expenditure||||||629|6,632|7,804|1,600|16,665|
|Finance Charges|||||||32|||32|
||||||16,581||6,664|223,700|1,600|248,545|
|NET INCOME/(EXPENDITURE)|||||||||||
|Net income/(expenditure)||is|stated|atter||charging/(crediting):|||||
||||||||||31.3.21|31.3.20|
|Depreciation - owned|assets||||||||6,632|422|
|Other operating leases||||||||||58,720|
|AUDITORS' REMUNERATION|||||||||||
||||||||||31.3.21|31.3.20|
|Fees payable to the charity's|||auditors||and their||associates for the audit ofthe||||
|charity's
financial
statements|||||||||1,600|1,800|
##
##
##
|12.|COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued|COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES - continued||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||funds|fund|funds|
||RECONCILIATION|OF FUNDS||||
||Total funds brought forward||39,968|600,214|640,182|
||TOTAL FUNDS CARRIED FORWARD||40,517|625,697|666,214|
|13.|TANGIBLE FIXEDASSETS|||||
|||||Fixtures||
||||Freehold|and||
||||property|fittings|Totals|
||COST|||||
||At 1 April 2020||469,399|4,054|473,453|
||Additions|||29,104|~29 104|
||At 31March 2021||469,399|33,158|502,557|
||DEPRECIATION|||||
||At 1 April 2020|||422|422|
||Charge for year|||6,632|6,632|
||At 31March 2021|||7,054|7,054|
||NET BOOK VALUE|||||
||At 31March 2021||469,399|26,104|495,503|
||At 31March 2020||469,399|3,632|473,031|
|14.|DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR|||||
|||||31.3.21|31.3.20|
|||||6||
||Trade debtors|||896|10,044|
||Prepayments|||1,529||
|||||2,425|10,044|
##
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##
|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE Y|EAR|||
|---|---|---|---|
|||31.3.21|31.3.20|
|Social security and other taxes||4,972|8,649|
|Refundable
deposit||39,657|38,344|
|Other Creditors||11,528|6,446|
|Incorue received in advance||3,013||
|Accrued expenses||1,800|2,000|
|||60,970|55,439|
|MOVEMENT IN FUNDS||||
|||Net||
|||Movement|At|
||At 1.4.20|in funds|31.3.21|
|Unrestricted
funds||||
|Unrestricted
Fund|40,517|426|40,943|
|Restricted funds||||
|Restricted Fund|625,697|2,750|628,447|
|TOTAL FUNDS|666,214|3,176|669,390|
|Net movement
in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||Resources|expended|in funds|
|||I,||
|Unrestricted
funds||||
|Unrestricted
Fund|235,373|(234,947)|426|
|Restricted funds||||
|Restricted Fund|249,338|(246,588)|2,750|
|TOTAL FUNDS|484,711|~481,535|3,176|
##
##
||||Net||
|---|---|---|---|---|
||||Movement|At|
|||At 1.4.19|in funds|31.3.20|
|||8|||
|Unrestricted|funds||||
|Unrestricted|Fund|39,968|549|40,517|
|Restricted funds|||||
|Restricted Fund||600,214|25,483|625,697|
|TOTALFUNDS||640,182|26,032|~666 214|
|Comparative|net movement|in funds, included in the above are as follows:|||
|||Incoming|Resources|Movement|
|||Resources|expended
f|in funds|
|Unrestricted|fuads||||
|Unrestricted|Fund|100,955|(100,406)|549|
|Restricted funds|||||
|Restricted Fund||528,691|(503,208)|25,483|
|TOTAL FUNDS||629,646|~603,614)|26,032|
##
##
##
##
##
|||31.3.21|31.3.20|
|---|---|---|---|
|INCOME AND ENDOWMENTS||||
|Donations
and legacies||||
|Project Restricted Income||516|19,368|
|Donation||8,037|3,607|
|||8,553|22,975|
|Other trading activities
Nursery Income
Centre Unrestricted
Income||123,732
32,546|509,324
97,001|
|||156,278|606,325|
|Investment
income||||
|Interest Receivable||105|346|
|Other income||||
|Nursery
rental and admin
Job Retention Scheme grant||145,000
169,775||
|Covid Support grant||5,000||
|||319,775||
|Total incoming resources||484,711|629,646|
|EXPENDITURE||||
|Charitable
activities||||
|Wages
Social security
Pensions||223,012
5,043
4,654|375,774
18,833
7,492|
|TraBlmg
Trips dt Outings||281|1,232
998|
|||232,990|404,329|
|Support costs||||
|Management||||
|Water Charges|||1,379|
|Freelance Cost||15,952|11,413|
|Advertising||50||
|Canied forward||16,002|12,792|
##
|||31.3.21|31.3.20|
|---|---|---|---|
|Management||||
|Brought forward||16,002|12,792|
|Legal &Professional||579|914|
|||16,581|13,706|
|Finance||||
|Bank charges||32||
|Fixtures and fittings||6,632|422|
||||422|
|Other||||
|Wages||129,865|62,203|
|Social security||10,019|6,328|
|Pensions||3,688|1,776|
|Other operating|leases||58,720|
|Insurance||3,171|3,282|
|Light and heat|||7,929|
|Telephone
and Insurance||2,882|3,664|
|Postage and stationery||1,453|1,334|
|Building Repair|&Maintenance|1,371|5,709|
|Cleaning
and Catering||7,701|4,586|
|Building Repair|&Maintenance|39,349||
|Travel &Transport||154|590|
|Subscriptions|||440|
|Publicity and
Promotions||2,466|2,949|
|Insurance|||448|
|Refreshments||507|3,419|
|Volunteer Expenses||544|1,862|
|Trsmmg||84||
|Material &Equipment||2,553|5,488|
|Workshops|||605|
|Administration|Expenses|604|2,753|
|Food and Meals||3,092|9,272|
|Utility Cost||9,621||
|ITSoihvare and consumables||4,576||
|||223,700|183,357|
|Governance
costs||||
|Auditors'
remuneration||~1600|1,800|
|Total resources expended||481,535|603,614|
|Net income||3,176|26,032|