2022-03-31-accounts - Kelton Nursery

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					2022		2021
				Notes	6		f
Cash flows from operating activities Cash generated from operations				17		86,815		39,014
Investing	activities
Purchase	oftangible fixed assets				(1,949)		(2,343)
Net cash used in investing			activities			(1,949)		(2,343)
Financing Repayment	activities ofbank loans				(26,690)		40,817
Net cash financing	(used in)/generated activities		from			(26,690)		40,817
Net increase in cash and cash equivalents						58,176		77,488
Cash and	cash equivalents	at beginning		ofyear		144,518		67,030
Cash and	cash equivalents		at end of	year		202,694		144,518

				Day nursery	Day nursery
				and after	and sffer
				school	school
				services	services
				2022	2021
				6	6
Staff costs				573,916	599,212
Depreciation and impairment				14,794	15,218
Food and kitchen costs				21,219	12,149
Nursery resources and equipment				16,847	5,865
insurance				4,089	3,097
Rates				2,858	2,779
Travel and motor expenses				4,438	3,202
Printing, stationery	and postage			3,793	2,731
Internet, computer and telephone			costs	7,461	6,973
Repairs and maintenance				79,784	11,958
Electricity and gas				16,636	14,842
Sundry expenses				10,272	3,233
Security costs				7,479	8,145
Hygiene and waste	costs			8,925	8,695
Leasing and equipmsnt		costs		6,394	6,737
Training and subscriptions				2,677	1,728
Bad debts					1,141
				781,582	707,705
Share of support costs (sse note			7)	16,482	17,846
Share ofgovernance	costs (see note 7)			3,000	3,000
				801,064	728,551

Support costs	Support	Governance	2022	Support	Governance	2021
	costs 6	costs 8	8	costs 6	costs f	8
Payroll and bookkeeping fess	11,010		11,010	12,938		12,938
Consultancy fees	380		380
Legal and professional fees	2,190		2,190	2,000		2,000
Bank charges Loan interest paid	1.321 1,581		1,321 1,581	1,320 1,588		1,320 1,588
Accountancy		1,800	1,800		1,800	1,800
independent examination fee		1,200	1,200		1,200	1,200
	16,482	3,000	19,482	17,846	3,000	20,846
Analysed between
Charitable activities	16,482	3,000	19,482	17,846	3,000	20,846

The average monthly number ofemployees during th	e year was:
	2022	2021
	Number	Number
Charitable staff	28	34
Management staff	2	3
Total	30	37
Employment costs	2022 6	2021 8
Wages and salaries Social security costs	537,993 28,016	559,208 30,442
Other pension costs	7,907	9,562
	573,916	599,212

'lg	Tangible fixed assets
			Freehold lend	Fixtures and	EqulpmsntMotor	vehicles	Total
			and hugdlngs	fittings
			6	6	6	6
	Cost
	At 1 April 2021		901,445	47,676	'i76,832	29,520	1,155,473
	Additions			744	1,205		1,949
	Disposals			(4,977)	(66,266)		(71,243)
	At 31 March 2022		901,445	43,443	111i771	29520	1 086179
	Depreciation and impairment
	At 1 April 2021		143,524	35,677	172,426	29,520	381,147
	Depreciation charged	in the year	9,012	3,177	2,605		14,794
	Eliminated in respect ofdisposals			(4,977)	(66,266)		(71,243)
	At 31 March 2022		152,536	33,877	108,765	29,520	324,698
	Carrying amount
	At 31 March 2022		748,909	9,566	3,006		761,481
	At 31 March 2021		757,920	12,000	4,407		774,327
11	Debtors
						2022	2021
	Amounts falling due	within one year:				6	6
	Trade debtors					11,219	9,576
	Other debtors						2,619
	Prepayments and accrued income					5,790	1,637
						17,009	13,832
12	Loans and overdrafts
						2022f	2021 6
	Bank loans					71,368	98,059
	Payable within one year					28,475	26,657
	Payable after one year					42,893	71,402

13	Creditors: amounts falling due within one	Creditors: amounts falling due within one	year
						2022	2021
					Notes	6	6
	Bank loans				12	28,475	26,657
	Other taxation and social security					7,557	7,497
	Trade creditors						840
	Other creditors					40,364	45,277
	Accruals snd deferred income					95,711	21,177
						172,107	101,448
14	Creditors: amounts falling due after more		than one year
					Notes	2022f	2021f
	Banklosns				12	42,893	71,402
15	Retirement benefit schemes
	Defined contribution schemes
	The charity operates a defined contribution		pension	scheme for	all qualifying	employees. The assets of the
	scheme are held separately from those of the charity in sn independently 2022 there was an amount outstanding off1,632 (2021 61,872)					administered fund. At 31 March
16	Related party transactions
	There were no disclosable related	parly transactions		during the year (2021 - none).
17	Cash generated from operations					2022	2021
						6	6
	Surplus for the year					6,357	34,361
	Adjustmsnts for:
	Depreciation and impairment oftangible fixed assets					14,794	15,218
	Movements in working capital:
	(Increase) In debtors					(3,177)	(6,005)
	Increase/(decrease) in creditors					68,841	(4,560)
	Cash generated from operations					86,815	39,014