2023-03-31-accounts - everyFAMILY Limited

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	Parle
Reference and Administrative Details
Trustee Directors' Report	3 —8
Independent Examiner's Report to the Trustees
Statement of Financial Activities	10
Balance Sheet
Cash flow statement	12
Notes to the Financial Statements	13—25

Charity Name	Charity Name		Brentry &	Henbury	Henbury	Henbury	Henbury		Childrens	Centre	Centre	'Trading	as
			EveryFamily'	Limited
Trustee Directors			E Montgomery		(Chair)
			A Ayres
			C Clark
			P Graham
			R Lloyd
			A Mehdi
			A Phillips
			R Twining
Senior Leadership		Team	Director ofOperations					-	R Twining	(from	August 2022)
			Director of	Partnership				and Community			Development		—K
			Matthews
			Director of	Partnership				and Community			Development		—A
			Jenkins
			Early Education			Leader			—R McCallum		(until	September
			2022)
			Day Care Manager				—SChinnick
			Finance Director			—M McQuarrie
			Finance Manager				—J		Beazley-Long		(from	April	2023)
Registered	Office		Brentry Lane
			Brentry
			Bristol
			BS10SRG
Independent	Examiner		Michelle Ferris		BSc(Hons) FCA DChA
			Albert Goodman			LLP
			Goodwood	House
			Blackbrook	Park		Avenue
			Taunton
			Somerset
			TA1 2PX
Bankers			Lloyds
			15High Street
			Westbury-on-Trym
			Bristol
			BS103DA
Solicitors			Foot Ansley
			2 Glass Wharf
			Bristol
			BS2OFR

The following	people	were directors/trustees ofthe charity	were directors/trustees ofthe charity	were directors/trustees ofthe charity	during the year and post year end:
A Ayres		(appointed		06 April 2023)
C Clark		(appointed		06 April 2023)
P Graham
R Lloyd
A Mehdi
E Montgomery		(Chair)
A Phillips		(appointed		06 April 2023)
R Twining		(appointed		31 August 2022)
A Bell		(Treasurer)		(resigned 6September	2023)
A Bodey		(resigned		10July 2023)
L Howes		(appointed		20 February 2023 & resigned 10July 2023)
S Pritchett		(resigned	25 January 2023)
M Fernandez	Aneas	(resigned	7September 2022)
D Pintor		(resigned		17August 2022)

			Unrest-	Rest-		Unrest-	Rest-
			ricted	ricted	Total	ricted	ricted	Total
		Notes	Funds	Funds	2023	Funds	Funds	2022
			6	6	6	6	6	E
Income from:
Donations and general grants		2	23,180	26,950	50,130	19,814	10,000	29,814
Charitable activities		3	805,833		805,833	1,121,414	-	1,121,414
Other trading activities			7,682		7,682	8,530	-	8,530
Total income			836,695	26,950	863,645	1,149,758	10,000	1,159,758
Expenditure on:
Raising funds			1,068		1,068	623	10,000	10,623
Charitable expenditure		6	942,982	23,597	966,579	1,124,324	4,815	1,129.139
Total expenditure			944,050	23,597	967,647	1,124,947	14,815	1,139,762
Net income/(expenditure) transfers &extraordinary	before items		(107,355)	3.353	(104,002)	24,811	(4,815)	19,996
Extraordinary items		7	76,811		76,811
Net income/(expenditure) transfers	before		(30,544)	3,353	(27,191)	24,811	(4,815)	19,996
Transfers		14	79,635	(79,635)
Net movement in funds			49,091	(76,282)	(27,191)	24,811	(4,815)	19,996
Reconciliation offunds
Fund balances at 01 April	2022		1,341,999	81,333	1,423,332	1,317,188	86,148	1,403,336
Fund balances at 31 March 2023		14	1,391,090	5,051	1,396,141	1,341,999	81,333	1,423,332

		Notes		2023		2022
				F		f
Fixed assets
Tangible fixed	assets	10		1,001,532		1,030,506
Current assets
Debtors		11	21,870		57,737
Cash at bank	and in hand	12	419,016		526,701
			440,886		584,438
Creditors
Amounts falling due within one year		13	(46,277)		(191,612)
Net current assets				394,609		392,826
Net assets				1,396,141		1,423,332
Funds
Unrestricted	funds
General funds		14		389,558		392,826
Designated funds		14		1,001,532		949,173
				1,391,090		1,341,999
Restricted funds		14		5,051		81,333
Total charity	funds			1,396,141		1,423,332

					Total	Total
					2023	2022
					E	R
				Notes
Cash flows from operating	activities
Net movements in funds for the year					(27,191)	19,996
Adjustments to cash flows	from non-cash	items
Depreciation and amortisation				10	35,197	34,435
					8,006	54,431
Working capital adjustments
(Increase)/decrease in debtors				11	35,867	(15,851)
Increase/(decrease) in creditors				13	(145,335)	(19,224)
Net cash flow from operations					(101,462)	19,356
Cash flows from investing	activities
Acquisitions oftangible assets				10	(6,223)	(4,395)
Net increase/(decrease) in	cash and cash equivalents				(107,685)	14,961
Reconciliation ofnet debt
Cash and cash equivalents	at the beginning		of		526,701	511,740
the reporting period
Net increase/(decrease) in	cash and cash equivalents				(107,685)	14,961
Cash and cash equivalents	at the end ofthe				419,016	526,701
reporting period

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds	2023	funds	funds	2022
Donations	and general grants
Donations	&gifts	23.180	26,950	50,130	19,814	10,000	29,814
		23,180	26,950	50,130	19,814	10,000	29,814

			Unre-strlcted	Rest-ricted	Total	Unrewtricted	Rest-ricted	Total
			funds	funds	2023	funds	funds	2022
			E	f	E	E		E
Nursery income			614,952		614,952	889,273		889,273
Local authonty contracts			124,078		124,078	170,338		170,338
Speoal Educational		Needs funding	62,315		62.315	57,938		57,938
Covid-19	support					3,865		3,865
Chantable	activities-	other	4,488		4,488
			805,833		805,833	1.121,414		1,121.414
Incoming	resources	split by income	source:
			Daycare	Bcccontract	Lead teacher	SEN	Total	Total
							2023	2022
							E	E
Nursery income			614.952				614,952	889.273
Local authority contracts				89,575	34,503		124,078	170.338
Special Educational		Needs fundmg				62,315	62,315	57,938
Covrt-19	suppoA							3,865
Chantable	activities-	other	4,488				4,488
			619,440	89,575	34,503	62,315	805,833	1,121,414

			Unre-stricted	Rest-ricted	Total	Unre-stricted	Rest-ricted	Total
			funds	funds	2023	funds	funds	2022
			E	E	E	E	E	E
Tradinq	activities	other	7,682		7,682	8.530		8,530

5 Raising	Funds	Funds
Fundraising and	publicity			Unrestricted 6	Restrictedf	Total 2023	Unrestricted 6	Restricted 6	Total 2022 6
Other fundraising	costs			1,068		1,068	623		623
Staff costs								10,000	10,000
				1,068		1,068	623	10,000	10,623
6 Charitable		activities
Charitable activities				Unrestricted	Restrictedf	Tots I 2023 6	Unrestrictedf	Restricted	Total 2022
Staff costs				600,954	11,700	612,654	700,182		700,182
Curriculum costs				9,484		9,484	1,263		1,263
Nusery shared equipment				4,911		4,911	2,549		2,549
Room equipment	and	costs		10,828		10,828	4,228		4,228
Community costs				478	907	1,385
Nappies				114		114	647		647
Food and catering	costs			13,952		13,952	18,592		18,592
Uniform costs				1.370		1,370	523		523
Agency staff costs				770		770	7,202		7,202
Rebranding costs				4.154	1,375	5,529
				647,025	13,982	661,007	735,286		735,286
Support costs (breakdown			below)	288,840	9,615	298,455	380,538	4,815	385,453
Governance costs below)	(breakdown			7,117		7,117	8,400		8,400
				942,982	23,597	966,579	1,124,324	4,815	1,129,139

6 Charitable act	6 Charitable act	6 Charitable act	ivities (	continuedi
Support and governance			cost	Unrestricted f	Restricted f	Total 2023f	Unrestricted f	Restrictedf	Total 2022f
Staff costs				134,551	7,800	142,351	231,463		231,463
Depreciation				33,500	1,698	35,198	29,620	4,815	34,435
Bank interest and		charges		991		991	1,123		1,123
Premises costs				26,111		26,111	20,372		20,372
Admin costs				31,262		31,262	30,831		30,831
Insurance				5,836		5,836	5,600		5,600
Cleaning				42,068		42,068	53,555		53,555
Rates and room hire				6.626		6,626	6,283		6,283
Sundry				2.358		2,358	2,650		2,650
Training				5.351	117	5,468	4,033		4,033
Bad debt							(5,310)		(5,310)
Advertising				186		186	418		418
Total support costs				288,840	9,615	298,455	380,638	4,815	385,453
Audit fees							6,720		6,720
Independent	Examination		fees	2,280		2,280
Accountancy				4,837		4,837	1,680		1,680
Total governance		cOsts		7,117		7,117	8,400		8,400
				295,957	9,615	305,572	389,038	4,815	393,853
				Daycare	BccContract	Lead teacher	SEN	Total	Total
								2023	2022
								f	f
Staff costs				399.992	102,784	79,407	30,471	612,654	700,182
Curriculum costs				9,484				9,484	1,263
Nusery shared equipment				4,911				4,911	2,549
Room equipment		and costs		10.828				10,828	4,228
Community costs				1.385				1,385
Nappies				114				114	647
Holiday club
Food and catenng		costs		13,962				13,962	18,692
Uniform costs				1,370				1,370	523
Agency staff	costs			770				770	7,202
Rebranding	costs			5.529				5,529
				448.345	102,784	79,407	30,471	661,007	735,286

			Unre-stricted	Rest-ricted	Total	Unre-stricted	Rest-ricted	Total
			funds	funds	2023	funds	funds	2022
			f	6				6
HMRC	PAYE/Nl	adjustment	76,811		76,811

8 Net incoming resources	8 Net incoming resources	before transfers	before transfers
				2023	2022
Isstated after charging:
Depreciation				35,197	34,435
Fees payable to charities	auditors	and	associates:
Audit ofthe charities annual accounts					6,720
Non-audit services
Independent examiners	remuneration			2,280
All other non-audit services				4,837	1,680
9 Employees and	employment		costs

		2023	2022
		8	6
Wages and	salaries	679,852	854,872
Employer's	Nl	48,102	49,000
Pension contributions		27,051	37,773
		755,005	941,645

							2023	2022
Average	monthly	number	ofemployees	during	the	year:
Management							6	6
Support							8	8
Direct							28	47
							42	61

	Leasehold	Leasehold	Nusery	Fixtures and
	Property	Improvement	equipment	Fittings	Computers	Total
	E		8			f
Cost
As at 01 April 2022	765,768	553,737	18,624	99,755	27,468	1,465.352
Additions				1,123	5,100	6,223
As at 31 March 2023	765,768	553,737	18,624	100,878	32,568	1,471,575
Depreciation
As at 01 Apnl 2022	179,296	119,643	18,624	95,086	22,197	434,846
Charge for year	12,742	15,695		1,898	4,862	35,197
As at 31 March 2023	192,038	135,338	18,624	96,984	27,059	470,043
Net book value
As at 31 March 2023	573.730	418,399		3,894	5,509	1,001,532
As at 31 March 2022	586,472	434,094		4,669	5,271	1,030,506

11	Debtors
			2023	2022
				f
Trade debtors			16,853	49,730
Prepayments		and accrued income	5,017	8,007
			21,870	57,737
12	Cash at	bank and in hand
			2023	2022
				F.
	Bank balances		419,016	526,701

Creditors:	Am	ounts falling due within one year
			2023	2022
Other taxation	and	soaal security	9,732	86.725
Deferred income			3,644	19.976
Trade creditors			8,322	66.059
Other creditors			3,554	4.930
Accruals			21,025	13,922
			46,277	191,612
Deferred income
			2023	2022
			6	f
Deferred income at		01 April 2022	19,976	24,020
Released from	previous years		(19,976)	(24,020)
Resources deferred		in the year	3,644	19,976
Deferred income at		31 March 2023	3.644	19.976

15	Analysis	Analysis	of net assets between funds	of net assets between funds
				Unrewtricted	Rest-ricted		Total		Unre-stricted	Rest-ricted	Total
				funds		funds	2023		funds	funds	2022
				6		6			6	6	8
	Tangible	assets		1,001,532			1,001,532		949,173	81,333	1,030.506
	Current	assets		435,835	5,051		440,886		584,438		584,438
	Current	liabilities		(46,277)			(46,277)		(191,612)		(191.612)
				1,391,090	5,051		1,396,141		1,341,999	81,333	1,423,332
18	Commitments			under operating leases
	On 31	March 2023 the charity had commitments				under	operating	leases as follows:
									2023		2022
Expiry	date:
Within	one year								486
Between two and			five	years
									486