2023-03-31-accounts - Oaktree Family Group Ltd

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

					~pa e
The Charity, its members, board of trustees, staff and professional advisers
Trustees' Annual Report					4-8
Financial accounts:
~	Independent examiner's	report
~	Balance sheet
~	Statement of financial	activities	(incorporating	an
	income and expenditure	account)
~	Statement of cash flows				12
Notes	to the financial accounts				13 - 25

THE TRUST:
Registered name				:	Oaktree Family Group	Ltd
Legal status				:	Company limited by guarantee
Registered office				:	Alver Valley Family	Centre
					19 Falcon Meadows Way
					Gosport
					Hampshire P013 BAA
Company registration			no.		5864277
Registered charity		no.			1187592
Telephone number					823 9251 2963
Email address					admin(goaktreefamilygroup.		org
BOARD OF TRUSTEES
Officers
Chairman:					Adrian Parker
Elected members
Adrian Parker					Lesley Blackham
Ian Lycett					3ane King (resigned	18 May		2822)
Glynis Hodges					3ulian Bowcher (appointed			1	3une		2823)
COMPANY SECRETARY					Nicci Atkinson (resigned				14		3uly	2822)
					3ohn Torrington	(appointed				14 3uly 2822)
MANAGEMENT
Head of Company Little Barn Owls	Manager				3ulia Batley Chloe Wayne-Norris
Finance and office		manager			Lauren Evans
Dinky Ducks Manager					Lauren Kingswell	and	Sarah			Anderson
Magpies Pre-School		Manager			: Michelle Driscoll
PROFESSIONAL ADVISERS
Independent examiner:			D Clarke ACA, Wood, Hicks & Co Ltd, Chartered Accountants, Units 1-2 Warrior 9-11 Mumby Road, Gosport, Hampshire, P012									Court, 185
Bankers:			HSBC,		26 High Street, Gosport,			Hampshire,				P012 1DG
Solicitors:			Blake		Morgan LLP, Harbour	Court,			Compass			Road,
			North		Harbour, Portsmouth,	Hampshire,					P06	45T

										OAKTREE FAMILY	OAKTREE FAMILY	OAKTREE FAMILY	6ROUP LTD
											(Limited by	Guarantee)
										STATEMENT OF FINANCIAL ACTIVITIES
									(incorporating		an incase	and expenditure		account)
										Year ended 31			March 2823
											Ieis					2822
										Unrest-	Rest-			Unrest-		Rest-
									Note	ricted 6	rictedI		Total 6	ricted 6		ricted 6	Totoi 6
INCOME	FRON
Investments										1,786			1 786
Donations															378	12		398
Charitable		activities							7	345,979	444,SB3		798,S62	297,	275	459,827	756,	382
Income	from		other trading				activities		8	378			378
Other	income								9					932			932
						Total		income		348,135	444,993		793,818	298,	627	459,839	757,	666
EXPENDITURE			ON
Charitable		activities							18	216,224	529,773		774,997	216,566		443,386	661,674
		Total		reSources			expended			216,224	52S,773		774,997	218,566		443,386	661,674
		NET	INCOME			(EXPENDITURE)				131911	(83 898)		48,821	ae,	asi	15,731	95,	792
TRANSFERS		BETWEEN			FUNDS				11,15	(26,eee)	Is,eee
			NET	MOVEMENT			IN	FUNDS		185,911	(57,898)		49,821	88,	861	15,731	95,	792
RECONCILIATION				OF	FUNDS
Total	funds		brought			forward			15,16	278,822	188,283		387,825	198,761		92,472	291,233
	TOTAL		FUNDS		CARRIED		FORWARD		15,16	6384,733	6 58,313	E435,846		6276,	622	6188,283	6367,	825

				2823	2822
				E	E
Net movement in funds for the year (as Statement of financial activities)	per			48,821	95,792
Cash flows arising from operating activities
Adjustments for:
Depreciation				5&674	6,959
(Increase) in stock				988	128
(Increase)/decrease in debtors				(2,997)	9,843
Increase/(decrease) in creditors				(2&685)	(2,263)
Net cash provided by/(used in) operating		activities		48&921	118,451
Cash flows from investing activities
Purchase of tangible fixed assets				(597)	(1,382)
Net cash provided by investing activities				(597)	(1,382)
Change in cash and cash equivalents during			the year	48,324	189,149
Cash and cash equivalents at beginning	of	the year		388,418	271,269
Cash and cash equivalents at the end of	the		year	428,742	388,418

NOTE 4 — TA	NGIBLE F	IXED ASSETS
Year ended	31 March	2823	Furniture ~&' t	Computert	Total
					E
Cost
Balance at	1 April	2822	79,313	34&855	114&168
Additions			597		597
Disposals			(638)		(638)
Balance at	31 March	2823	79,288	34,855	114&135
Depreciation
Balance at	1 April	2822	64,338	28&586	92&836
Charge for	year		3,714	1,587	5,381
Disposals			(257)		(257)
Balance at	31 March	2823	67&787	38,893	97,888
Net book value
At 31 March	2823		611,493	64,762	E16&255
At 31 March	2822		614,983	f 6,349	621,332
Year ended	31 March	2822	Furniture &~&	Computert	Total
					E
Cost
Balance at	1 April	2821	78,598	34,268	112,866
Additions			715	587	1&382
Disposals
Balance at	31 March	2822	79,313	34&855	114&168
Depreciation
Balance at	1 April	2821	59,477	26,488	85,877
Charge for	year		4,853	2,186	6,959
Disposals
Balance at	31 March	2822	64,338	28,586	92,836
Net book value
At 31 March	2822		E14,983	E6,349	E21,332
At 31 March	2821		619,121	6 7,868	626,989
NOTE 5 —DEBTORS
Falling due	within	one year		2823	2822
				E	E
Childcare fees receivable				39&171	37,458
Pr epayments				$,631	7,658
Accrued income				522	48
Other debtors					171
				E48,324	E45,327

				2823	2822
					E
Trade creditors				6&811	18,465
Tax and social security Other creditors				5,718 1,532	5,248 1,291
Accrued	charges			11,396	9,545
Retainer	received	in advance		18&848	16,883
Deferred	income				31
Childcare	fees received		in advance	15,128	19,455
				659,433	E62&118

					2823
Year ended	31	March	2823	Unrest-	Rest-
				ricted	ricted	Total
				6	E
Grants receivable
~Monetar
Early Years Early Years Children in	Education grant Pupil Premium funding care funding				4ee,ise ie,ees 19,788	4ee,iss ie,ees 19,788
Coronavirus	funding
College grant				see		see
Meal grants					2,932	2,932
COMF grant
County Project		Fund	22		748	748
Milk contributions LBO Community grant				475	71 i,eee	546 i,eee
				975	434,694	435&669
Fees and other		income
User fees				342,797	9,866	352,663
Occupancy income				1&716		1&716
Photography				491	323	814
				345,884	18,189	355,193
				6345&979	E444,883	6798,862

								31 March 2e23	31 March 2e23	31 March 2e23
NOTE	7 — INCOME			FROM		CHARITABLE		ACTIVITIES (continued)
												2822
Year	ended	31 March				2822				Unrest-		Rest-
										ricted		ricted	Total
												E	E
Grants receivable
M~onetar
Early	Years	Education				grant						411p458	411,458
Early Years Children in		Pupil Premium care funding					funding					7,586 15,567	7,5e6 15,567
Coronavirus		funding										3p377	3,377
Meal	grants											s,46e	s,46e
COMF	grant											418		418
County Project			Fund			22						288		288
Milk	contributions									482		36		518
										482		447,814	447,	496
Fees	and other		income
User	fees									292,733		11,385	384,	118
Occupancy income										3&828			3,828
Photography										232		628		see
										296,793		12,e13	3es,	se6
									6297,275			E459,827	E756,	382
NOTE	8 — INCOME			FROM		OTHER	TRADING		ACTIVITIES
												Ie23
Year	ended	31 March				2823				Unrest-		Rest-
										ricted		ricted	Total
												E
Income from		other			tradin		activities
Fundraising										378				378
									E	378				378
												2823
Year	ended	31 March				2822				Unrest-		Rest-
										ricted		ricted	Total
												E		6
Income from		other			tradin		activities
Fundraising
									E	-	E		E
NOTE	9 — OTHER		INCOME
												2823
Year	ended	31 March				2823				Unrest-		Rest-
										ricted		ricted	Total
												E
Other	income
Sale	of equipment
									f		E

				31 March 2e	23
NOTE 9 —OTHER INCOME	(continued)
							2822
Year ended 31 March 2822						Unrest-	Rest-
						ricted	ricted	Total
							E	E
Other income
Sale of equipment						932		932
					E	932		6932
NOTE 18 — EXPENDITURE	ON	CHARITABLE		ACTIVITIES
							2e23
Year ended 31 March 2823						Unrest-	Rest-
						ricted	ricted	Total
Pa roll and related costs
Wages, salaries and pension						164&296	422,138	586&434
Training						1&577	5,591	7,168
Other employment costs						1&763	2,869	4&632
Other direct costs
Winter meal vouchers							3,448	3,448
Consumable materials						4&397	15,871	2e,268
Catering —food and other		consumables				9,333	384	9,717
Premises cleaning and	materials					1&257	2,881	4,138
Water and sewerage						638	2,214	2,852
Nappy and waste disposal		costs				2&626	3,332	5,958
Light and heat						3,426	9,468	12,894
Building repairs and maintenance Buildings insurance						3,981 418	17,528 812	21&429 1,238
Repairs and renewals of equipment						78	132	218
Depreciation of operating equipment Room hire and storage costs						3,978 1,969	1&696 11,396	5& 674 13,365
Other direct costs						19	42	61
Mana ement and administrative			costs
Telephone and postage						2&395	5,814	8&289
Printing and stationery						1,286	2,992	4&198
General insurance						1,523	3,868	5&383
Memberships and subscriptions						344	1,283	1,627
Advertising and promotion Computer consumables and Bad debts		IT support				138 1,894 3,722	774 2&992 3&386	912 4,886 7,e28
Miscellaneous expenses							54	54
Professional and finance		costs
Accountancy fees						2,355	5&769	8,124
Bank charges						53	173	226
Professional and legal Independent examiner's	costs fee					3&122 596	se6 1&456	3&628 I,es2
Interest payable
					6216&224		E528&773	6774&997

NOTE 18 — EXPENDITURE ON	CHARI	TABLE ACTIVIT	IES (continued)
				2822
Year ended 31 March 2822			Unrest	Rest-
			ricted	ricted	Total
Pa roll and related costs
Wages, salaries and pension			178,366	353,882	523 &448
Training			(777)	5,539	4&762
Other employment costs			1&852	3,672	4,724
Other direct costs
Winter meal vouchers				9,689	9&689
Consumable materials			2,572	8&822	18&594
Catering —food and other	consumables		8,876	1,251	18,127
Premises cleaning and materials			1,139	2,886	4,825
Water and sewerage			395	1,238	1&625
Nappy and waste disposal Light and heat	costs		1,322 3,538	2,913 7,589	4&235 11,127
Building repairs and maintenance			5,476	18,114	15,598
Buildings insurance
Repairs and renewals of equipment			355	79	434
Depreciation of operating equipment Room hire and storage costs			4,985 1,691	1&974 8,699	6,959 18&398
Other direct costs			21	188	289
Mana ement and administrative		costs
Telephone and postage			2,815	4,816	6,831
Printing and stationery General insurance Memberships and subscriptions			778 1,683 371	2,418 3,874 1,171	3,188 4,677 1,542
Advertising and promotion Computer consumables and Bad debts	IT support		129 1,854 8&387	717 2,725 4,986	846 3&779 13,293
Miscellaneous expenses			41	64	185
Professional and finance	costs
Accountancy fees			1,924	4,787	6,631
Bank charges			86	241	327
Professional and legal costs Independent examiner's fee			626 522	344 1,278	978 1,888
Interest payable			27		27
			E218,566	6443,388	E661,874

						2823 E	2822f
Staff	costs
Gross	wages	and salaries				557,799	499,565
Employer's		national	insurance	(net of employer's	allowance)	21&621	17,575
Pension contributions						7 814	6&388
						E586,434	f523,448

NOTE 15 — MOVEMENT ON FUND	S IN THE YEA	R
	Balances		Direct	Transfers	Balances
Year ended 31 March 2823	brought forward	Incoming resources	outgoing resources	between funds	carried forward
Unrestricted
General fund	5,896		(12&882)	7,445	464
Designated funds:
- Building management - Occupancy	iee,eee 1,824	2,881	(1,SSB) (9,416)	G,see	9S,142 189
- Family support - Staff rationalisation	211 7s,77e			(211) 2&591	se,661
- Outaskool adventures - Little Barn Owls - Day care	Gei 4,724 se,e96	(2) 36,726 389,325	(336) (26&162) (166,378)	9&726 (52 851)	263 25,814 ise,eee
	278&B22	348&135	(216,224)	(26,888)	384,733
Restricted
Magpies Pre-school	46,185	96,928	(124,654)		1S&371
Early year education Little Barn Owls	4e,4s6	183&199	(249,816)	26,eee	669
Early Year Education
Funding	19 373	158 887	(145,538)		23,858
Early Year Pupil
Premium funding— Dinky Ducks	549	4,356	(2,663)		I,e42
Early Year Pupil
Premium funding—
Little Barn Owls	339	2&359	(1,384)		1,314
Early Year Pupil
Premium funding-
Magpies	435	3,378	(1&B83)		2,882
Meal grants	338	2&932	(3,448)		(17B)
County project fund	176	74e	(S3)		B33
Contain Outbreak
Management fund	418				418
CIRS and SSP LBO Community fund		i,eee			i,eee
	186,283	444,883	(528,773)	26,eee	58,313
	6387&825	6793&81B	E(744&997)		6435,846

NOTE	15 — MOVEMENT ON FUND	S IN THE YEA	R (continued)
		Balances		Direct	Transfers		Balances
Year	ended 31 March 2822	brought	Incoming	outgoing	between		carried
		forward	resources	resources	funds		forward
Unrestricted
General fund		14p161	1,318	(5,431)	(4,944)		5,896
Designated funds:
- -	Building management Occupancy	43,626	3,828	(2,476) (8,884)	Ss,sse G,eee		Iee,eee 1,824
-	Family support Staff rationalisation	211 71,771			6,299		211 78,878
-	Outaskool adventures Little Barn Owls	214	2,351 58,795	(1,758) (24,388)	(21,985)		681 4, 724
-	Day care	68,778	248,343	(175,885)	(44,	228)	89,896
		198,761	298,627	(218,566)			278,822
Restricted
	Magpies Pre-school	29,447	132,392	(115,734)			46,185
	Early year education Little Barn Owls	45,ees	165p417	(178,829)			48,486
	Early Year Education
	Funding	16p448	141,277	(138,352)			19,373
	Early Year Pupil
	Premium funding—
	Dinky Ducks		2,236	(1,687)			549
	Early Year Pupil
	Premium funding—
	Little Barn Owls		1,543	(1,284)			339
	Early Year Pupil
	Premium funding-
	Magpies Meal grants	1,479	3,727 s,46e	(3,292) (Bp689)			435 338
	County project fund		288	(24)			176
	Contain Outbreak
	Management fund		418				418
	C3RS and SSP		3,377	(3,377)
	LBO Community fund
		92,472	459,839	(443,388)			188,283
		6291,233	6757,666	E(661,874)	E	-	E387,825

NOTE 16 — ANALYSIS OF NE	NOTE 16 — ANALYSIS OF NE	T A	SSETS	BETW	EEN
Year ended 31 March 2823							Fixed	Net current	Net
							assets	assets	assets
							E		E
Unrestricted
Gener al fund							854	(398)	464
Designated funds:
Building management							5,573	92,569	98&142
Occupancy							147	42	189
Family support Staff rationalisation								88,661	88 661
Outaskool adventures								263	263
Little Barn Owls							637	24,377	25,814
Day Care							3&987	176,813	188,888
							11,198	373,535	384,733
Restricted
Magpies Pre-School							1&258	17&113	18&371
Early year education Little Barn Owls Early Year			Education		Funding		2&352 1&447	(1,683) 22&483	669 23&858
Early Year Pupil Early Year Pupil Early Year Pupil	Premium Premium Premium	funding funding funding		- Dinky Ducks —Little Barn —Magpies		Owl s		2,842 1&314 2,882	2,842 1,314 2,882
Meal grants								(178)	(178)
County project fund								833	833
Contain Outbreak	Management		fund					418	418
C3RS and SSP
LBO Community Grant								1,888	1,888
							5,857	45,256	58,313
ACCUMULATED FUNDS	AT 31	MARCH 2823					16,255	6418,791	E435 846

NOTE 16 — ANALYSIS OF NET ASSETS	NOTE 16 — ANALYSIS OF NET ASSETS	NOTE 16 — ANALYSIS OF NET ASSETS	BETWEEN	BETWEEN	FUNDS	(continued)	(continued)
Year ended 31 March 2822							Fixed	Net current	Net
							assets	assets	assets
							E		6
Unrestricted
General fund							1,148	3,956	5,896
Designated funds:
Building management Occupancy							7&432 196	92,568 828	188,888 1,824
Family support Staff rationalisation								211 7s,e78	211 78,878
Outaskool adventures								681	681
Little Barn Owls							816	3,988	4,724
Day Care							5,455	83,648	89,896
							15,839	263,783	278,822
Restricted
Magpies Pre-School							1,678	44,427	46,185
Early year education Little Barn Owls Early Year Education				Funding			3,881 1,614	37,485 17,759	4e,4s6 19,759
Early Year Pupil Premium Early Year Pupil Premium	funding funding		- Dinky —Little		Ducks Barn	Owl s		549 339	549 339
Early Year Pupil Premium	funding		—Magpies					435	435
Meal grants								338	338
County project fund								176	176
Contain Outbreak Management fund								418	418
C3RS and SSP
LBO Community Grant
							6,293	181,918	188,283
ACCUMULATED FUNDS AT 31 MARCH		2822				E	21,333	6365,693	6387,825

					~pa e
The Charity, its members, board of trustees, staff and professional advisers
Trustees' Annual Report					4-8
Financial accounts:
~	Independent examiner's	report
~	Balance sheet
~	Statement of financial	activities	(incorporating	an
	income and expenditure	account)
~	Statement of cash flows				12
Notes	to the financial accounts				13 - 25

THE TRUST:
Registered name				:	Oaktree Family Group	Ltd
Legal status				:	Company limited by guarantee
Registered office				:	Alver Valley Family	Centre
					19 Falcon Meadows Way
					Gosport
					Hampshire P013 BAA
Company registration			no.		5864277
Registered charity		no.			1187592
Telephone number					823 9251 2963
Email address					admin(goaktreefamilygroup.		org
BOARD OF TRUSTEES
Officers
Chairman:					Adrian Parker
Elected members
Adrian Parker					Lesley Blackham
Ian Lycett					3ane King (resigned	18 May		2822)
Glynis Hodges					3ulian Bowcher (appointed			1	3une		2823)
COMPANY SECRETARY					Nicci Atkinson (resigned				14		3uly	2822)
					3ohn Torrington	(appointed				14 3uly 2822)
MANAGEMENT
Head of Company Little Barn Owls	Manager				3ulia Batley Chloe Wayne-Norris
Finance and office		manager			Lauren Evans
Dinky Ducks Manager					Lauren Kingswell	and	Sarah			Anderson
Magpies Pre-School		Manager			: Michelle Driscoll
PROFESSIONAL ADVISERS
Independent examiner:			D Clarke ACA, Wood, Hicks & Co Ltd, Chartered Accountants, Units 1-2 Warrior 9-11 Mumby Road, Gosport, Hampshire, P012									Court, 185
Bankers:			HSBC,		26 High Street, Gosport,			Hampshire,				P012 1DG
Solicitors:			Blake		Morgan LLP, Harbour	Court,			Compass			Road,
			North		Harbour, Portsmouth,	Hampshire,					P06	45T

										OAKTREE FAMILY	OAKTREE FAMILY	OAKTREE FAMILY	6ROUP LTD
											(Limited by	Guarantee)
										STATEMENT OF FINANCIAL ACTIVITIES
									(incorporating		an incase	and expenditure		account)
										Year ended 31			March 2823
											Ieis					2822
										Unrest-	Rest-			Unrest-		Rest-
									Note	ricted 6	rictedI		Total 6	ricted 6		ricted 6	Totoi 6
INCOME	FRON
Investments										1,786			1 786
Donations															378	12		398
Charitable		activities							7	345,979	444,SB3		798,S62	297,	275	459,827	756,	382
Income	from		other trading				activities		8	378			378
Other	income								9					932			932
						Total		income		348,135	444,993		793,818	298,	627	459,839	757,	666
EXPENDITURE			ON
Charitable		activities							18	216,224	529,773		774,997	216,566		443,386	661,674
		Total		reSources			expended			216,224	52S,773		774,997	218,566		443,386	661,674
		NET	INCOME			(EXPENDITURE)				131911	(83 898)		48,821	ae,	asi	15,731	95,	792
TRANSFERS		BETWEEN			FUNDS				11,15	(26,eee)	Is,eee
			NET	MOVEMENT			IN	FUNDS		185,911	(57,898)		49,821	88,	861	15,731	95,	792
RECONCILIATION				OF	FUNDS
Total	funds		brought			forward			15,16	278,822	188,283		387,825	198,761		92,472	291,233
	TOTAL		FUNDS		CARRIED		FORWARD		15,16	6384,733	6 58,313	E435,846		6276,	622	6188,283	6367,	825

				2823	2822
				E	E
Net movement in funds for the year (as Statement of financial activities)	per			48,821	95,792
Cash flows arising from operating activities
Adjustments for:
Depreciation				5&674	6,959
(Increase) in stock				988	128
(Increase)/decrease in debtors				(2,997)	9,843
Increase/(decrease) in creditors				(2&685)	(2,263)
Net cash provided by/(used in) operating		activities		48&921	118,451
Cash flows from investing activities
Purchase of tangible fixed assets				(597)	(1,382)
Net cash provided by investing activities				(597)	(1,382)
Change in cash and cash equivalents during			the year	48,324	189,149
Cash and cash equivalents at beginning	of	the year		388,418	271,269
Cash and cash equivalents at the end of	the		year	428,742	388,418

NOTE 4 — TA	NGIBLE F	IXED ASSETS
Year ended	31 March	2823	Furniture ~&' t	Computert	Total
					E
Cost
Balance at	1 April	2822	79,313	34&855	114&168
Additions			597		597
Disposals			(638)		(638)
Balance at	31 March	2823	79,288	34,855	114&135
Depreciation
Balance at	1 April	2822	64,338	28&586	92&836
Charge for	year		3,714	1,587	5,381
Disposals			(257)		(257)
Balance at	31 March	2823	67&787	38,893	97,888
Net book value
At 31 March	2823		611,493	64,762	E16&255
At 31 March	2822		614,983	f 6,349	621,332
Year ended	31 March	2822	Furniture &~&	Computert	Total
					E
Cost
Balance at	1 April	2821	78,598	34,268	112,866
Additions			715	587	1&382
Disposals
Balance at	31 March	2822	79,313	34&855	114&168
Depreciation
Balance at	1 April	2821	59,477	26,488	85,877
Charge for	year		4,853	2,186	6,959
Disposals
Balance at	31 March	2822	64,338	28,586	92,836
Net book value
At 31 March	2822		E14,983	E6,349	E21,332
At 31 March	2821		619,121	6 7,868	626,989
NOTE 5 —DEBTORS
Falling due	within	one year		2823	2822
				E	E
Childcare fees receivable				39&171	37,458
Pr epayments				$,631	7,658
Accrued income				522	48
Other debtors					171
				E48,324	E45,327

				2823	2822
					E
Trade creditors				6&811	18,465
Tax and social security Other creditors				5,718 1,532	5,248 1,291
Accrued	charges			11,396	9,545
Retainer	received	in advance		18&848	16,883
Deferred	income				31
Childcare	fees received		in advance	15,128	19,455
				659,433	E62&118

					2823
Year ended	31	March	2823	Unrest-	Rest-
				ricted	ricted	Total
				6	E
Grants receivable
~Monetar
Early Years Early Years Children in	Education grant Pupil Premium funding care funding				4ee,ise ie,ees 19,788	4ee,iss ie,ees 19,788
Coronavirus	funding
College grant				see		see
Meal grants					2,932	2,932
COMF grant
County Project		Fund	22		748	748
Milk contributions LBO Community grant				475	71 i,eee	546 i,eee
				975	434,694	435&669
Fees and other		income
User fees				342,797	9,866	352,663
Occupancy income				1&716		1&716
Photography				491	323	814
				345,884	18,189	355,193
				6345&979	E444,883	6798,862

								31 March 2e23	31 March 2e23	31 March 2e23
NOTE	7 — INCOME			FROM		CHARITABLE		ACTIVITIES (continued)
												2822
Year	ended	31 March				2822				Unrest-		Rest-
										ricted		ricted	Total
												E	E
Grants receivable
M~onetar
Early	Years	Education				grant						411p458	411,458
Early Years Children in		Pupil Premium care funding					funding					7,586 15,567	7,5e6 15,567
Coronavirus		funding										3p377	3,377
Meal	grants											s,46e	s,46e
COMF	grant											418		418
County Project			Fund			22						288		288
Milk	contributions									482		36		518
										482		447,814	447,	496
Fees	and other		income
User	fees									292,733		11,385	384,	118
Occupancy income										3&828			3,828
Photography										232		628		see
										296,793		12,e13	3es,	se6
									6297,275			E459,827	E756,	382
NOTE	8 — INCOME			FROM		OTHER	TRADING		ACTIVITIES
												Ie23
Year	ended	31 March				2823				Unrest-		Rest-
										ricted		ricted	Total
												E
Income from		other			tradin		activities
Fundraising										378				378
									E	378				378
												2823
Year	ended	31 March				2822				Unrest-		Rest-
										ricted		ricted	Total
												E		6
Income from		other			tradin		activities
Fundraising
									E	-	E		E
NOTE	9 — OTHER		INCOME
												2823
Year	ended	31 March				2823				Unrest-		Rest-
										ricted		ricted	Total
												E
Other	income
Sale	of equipment
									f		E

				31 March 2e	23
NOTE 9 —OTHER INCOME	(continued)
							2822
Year ended 31 March 2822						Unrest-	Rest-
						ricted	ricted	Total
							E	E
Other income
Sale of equipment						932		932
					E	932		6932
NOTE 18 — EXPENDITURE	ON	CHARITABLE		ACTIVITIES
							2e23
Year ended 31 March 2823						Unrest-	Rest-
						ricted	ricted	Total
Pa roll and related costs
Wages, salaries and pension						164&296	422,138	586&434
Training						1&577	5,591	7,168
Other employment costs						1&763	2,869	4&632
Other direct costs
Winter meal vouchers							3,448	3,448
Consumable materials						4&397	15,871	2e,268
Catering —food and other		consumables				9,333	384	9,717
Premises cleaning and	materials					1&257	2,881	4,138
Water and sewerage						638	2,214	2,852
Nappy and waste disposal		costs				2&626	3,332	5,958
Light and heat						3,426	9,468	12,894
Building repairs and maintenance Buildings insurance						3,981 418	17,528 812	21&429 1,238
Repairs and renewals of equipment						78	132	218
Depreciation of operating equipment Room hire and storage costs						3,978 1,969	1&696 11,396	5& 674 13,365
Other direct costs						19	42	61
Mana ement and administrative			costs
Telephone and postage						2&395	5,814	8&289
Printing and stationery						1,286	2,992	4&198
General insurance						1,523	3,868	5&383
Memberships and subscriptions						344	1,283	1,627
Advertising and promotion Computer consumables and Bad debts		IT support				138 1,894 3,722	774 2&992 3&386	912 4,886 7,e28
Miscellaneous expenses							54	54
Professional and finance		costs
Accountancy fees						2,355	5&769	8,124
Bank charges						53	173	226
Professional and legal Independent examiner's	costs fee					3&122 596	se6 1&456	3&628 I,es2
Interest payable
					6216&224		E528&773	6774&997

NOTE 18 — EXPENDITURE ON	CHARI	TABLE ACTIVIT	IES (continued)
				2822
Year ended 31 March 2822			Unrest	Rest-
			ricted	ricted	Total
Pa roll and related costs
Wages, salaries and pension			178,366	353,882	523 &448
Training			(777)	5,539	4&762
Other employment costs			1&852	3,672	4,724
Other direct costs
Winter meal vouchers				9,689	9&689
Consumable materials			2,572	8&822	18&594
Catering —food and other	consumables		8,876	1,251	18,127
Premises cleaning and materials			1,139	2,886	4,825
Water and sewerage			395	1,238	1&625
Nappy and waste disposal Light and heat	costs		1,322 3,538	2,913 7,589	4&235 11,127
Building repairs and maintenance			5,476	18,114	15,598
Buildings insurance
Repairs and renewals of equipment			355	79	434
Depreciation of operating equipment Room hire and storage costs			4,985 1,691	1&974 8,699	6,959 18&398
Other direct costs			21	188	289
Mana ement and administrative		costs
Telephone and postage			2,815	4,816	6,831
Printing and stationery General insurance Memberships and subscriptions			778 1,683 371	2,418 3,874 1,171	3,188 4,677 1,542
Advertising and promotion Computer consumables and Bad debts	IT support		129 1,854 8&387	717 2,725 4,986	846 3&779 13,293
Miscellaneous expenses			41	64	185
Professional and finance	costs
Accountancy fees			1,924	4,787	6,631
Bank charges			86	241	327
Professional and legal costs Independent examiner's fee			626 522	344 1,278	978 1,888
Interest payable			27		27
			E218,566	6443,388	E661,874

						2823 E	2822f
Staff	costs
Gross	wages	and salaries				557,799	499,565
Employer's		national	insurance	(net of employer's	allowance)	21&621	17,575
Pension contributions						7 814	6&388
						E586,434	f523,448

NOTE 15 — MOVEMENT ON FUND	S IN THE YEA	R
	Balances		Direct	Transfers	Balances
Year ended 31 March 2823	brought forward	Incoming resources	outgoing resources	between funds	carried forward
Unrestricted
General fund	5,896		(12&882)	7,445	464
Designated funds:
- Building management - Occupancy	iee,eee 1,824	2,881	(1,SSB) (9,416)	G,see	9S,142 189
- Family support - Staff rationalisation	211 7s,77e			(211) 2&591	se,661
- Outaskool adventures - Little Barn Owls - Day care	Gei 4,724 se,e96	(2) 36,726 389,325	(336) (26&162) (166,378)	9&726 (52 851)	263 25,814 ise,eee
	278&B22	348&135	(216,224)	(26,888)	384,733
Restricted
Magpies Pre-school	46,185	96,928	(124,654)		1S&371
Early year education Little Barn Owls	4e,4s6	183&199	(249,816)	26,eee	669
Early Year Education
Funding	19 373	158 887	(145,538)		23,858
Early Year Pupil
Premium funding— Dinky Ducks	549	4,356	(2,663)		I,e42
Early Year Pupil
Premium funding—
Little Barn Owls	339	2&359	(1,384)		1,314
Early Year Pupil
Premium funding-
Magpies	435	3,378	(1&B83)		2,882
Meal grants	338	2&932	(3,448)		(17B)
County project fund	176	74e	(S3)		B33
Contain Outbreak
Management fund	418				418
CIRS and SSP LBO Community fund		i,eee			i,eee
	186,283	444,883	(528,773)	26,eee	58,313
	6387&825	6793&81B	E(744&997)		6435,846

NOTE	15 — MOVEMENT ON FUND	S IN THE YEA	R (continued)
		Balances		Direct	Transfers		Balances
Year	ended 31 March 2822	brought	Incoming	outgoing	between		carried
		forward	resources	resources	funds		forward
Unrestricted
General fund		14p161	1,318	(5,431)	(4,944)		5,896
Designated funds:
- -	Building management Occupancy	43,626	3,828	(2,476) (8,884)	Ss,sse G,eee		Iee,eee 1,824
-	Family support Staff rationalisation	211 71,771			6,299		211 78,878
-	Outaskool adventures Little Barn Owls	214	2,351 58,795	(1,758) (24,388)	(21,985)		681 4, 724
-	Day care	68,778	248,343	(175,885)	(44,	228)	89,896
		198,761	298,627	(218,566)			278,822
Restricted
	Magpies Pre-school	29,447	132,392	(115,734)			46,185
	Early year education Little Barn Owls	45,ees	165p417	(178,829)			48,486
	Early Year Education
	Funding	16p448	141,277	(138,352)			19,373
	Early Year Pupil
	Premium funding—
	Dinky Ducks		2,236	(1,687)			549
	Early Year Pupil
	Premium funding—
	Little Barn Owls		1,543	(1,284)			339
	Early Year Pupil
	Premium funding-
	Magpies Meal grants	1,479	3,727 s,46e	(3,292) (Bp689)			435 338
	County project fund		288	(24)			176
	Contain Outbreak
	Management fund		418				418
	C3RS and SSP		3,377	(3,377)
	LBO Community fund
		92,472	459,839	(443,388)			188,283
		6291,233	6757,666	E(661,874)	E	-	E387,825

NOTE 16 — ANALYSIS OF NE	NOTE 16 — ANALYSIS OF NE	T A	SSETS	BETW	EEN
Year ended 31 March 2823							Fixed	Net current	Net
							assets	assets	assets
							E		E
Unrestricted
Gener al fund							854	(398)	464
Designated funds:
Building management							5,573	92,569	98&142
Occupancy							147	42	189
Family support Staff rationalisation								88,661	88 661
Outaskool adventures								263	263
Little Barn Owls							637	24,377	25,814
Day Care							3&987	176,813	188,888
							11,198	373,535	384,733
Restricted
Magpies Pre-School							1&258	17&113	18&371
Early year education Little Barn Owls Early Year			Education		Funding		2&352 1&447	(1,683) 22&483	669 23&858
Early Year Pupil Early Year Pupil Early Year Pupil	Premium Premium Premium	funding funding funding		- Dinky Ducks —Little Barn —Magpies		Owl s		2,842 1&314 2,882	2,842 1,314 2,882
Meal grants								(178)	(178)
County project fund								833	833
Contain Outbreak	Management		fund					418	418
C3RS and SSP
LBO Community Grant								1,888	1,888
							5,857	45,256	58,313
ACCUMULATED FUNDS	AT 31	MARCH 2823					16,255	6418,791	E435 846

NOTE 16 — ANALYSIS OF NET ASSETS	NOTE 16 — ANALYSIS OF NET ASSETS	NOTE 16 — ANALYSIS OF NET ASSETS	BETWEEN	BETWEEN	FUNDS	(continued)	(continued)
Year ended 31 March 2822							Fixed	Net current	Net
							assets	assets	assets
							E		6
Unrestricted
General fund							1,148	3,956	5,896
Designated funds:
Building management Occupancy							7&432 196	92,568 828	188,888 1,824
Family support Staff rationalisation								211 7s,e78	211 78,878
Outaskool adventures								681	681
Little Barn Owls							816	3,988	4,724
Day Care							5,455	83,648	89,896
							15,839	263,783	278,822
Restricted
Magpies Pre-School							1,678	44,427	46,185
Early year education Little Barn Owls Early Year Education				Funding			3,881 1,614	37,485 17,759	4e,4s6 19,759
Early Year Pupil Premium Early Year Pupil Premium	funding funding		- Dinky —Little		Ducks Barn	Owl s		549 339	549 339
Early Year Pupil Premium	funding		—Magpies					435	435
Meal grants								338	338
County project fund								176	176
Contain Outbreak Management fund								418	418
C3RS and SSP
LBO Community Grant
							6,293	181,918	188,283
ACCUMULATED FUNDS AT 31 MARCH		2822				E	21,333	6365,693	6387,825