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





|Charity Name|Charity Name||Brentry<br>&|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<br>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<br>ofthe charity|were directors/trustees<br>ofthe charity|were directors/trustees<br>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)||



## 



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## 



## 



## 

## 

## 

## 



||||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<br>and general grants||2|23,180|26,950|50,130|19,814|10,000|29,814|
|Charitable<br>activities||3|805,833||805,833|1,121,414|-|1,121,414|
|Other trading<br>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<br>on:|||||||||
|Raising funds|||1,068||1,068|623|10,000|10,623|
|Charitable<br>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)<br>transfers<br>&extraordinary|before<br>items||(107,355)|3.353|(104,002)|24,811|(4,815)|19,996|
|Extraordinary<br>items||7|76,811||76,811||||
|Net income/(expenditure)<br>transfers|before||(30,544)|3,353|(27,191)|24,811|(4,815)|19,996|
|Transfers||14|79,635|(79,635)|||||
|Net movement<br>in funds|||49,091|(76,282)|(27,191)|24,811|(4,815)|19,996|
|Reconciliation<br>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<br>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<br>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<br>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<br>in funds for the year|||||(27,191)|19,996|
|Adjustments<br>to cash flows|from non-cash|items|||||
|Depreciation<br>and amortisation||||10|35,197|34,435|
||||||8,006|54,431|
|Working capital adjustments|||||||
|(Increase)/decrease<br>in debtors||||11|35,867|(15,851)|
|Increase/(decrease)<br>in creditors||||13|(145,335)|(19,224)|
|Net cash flow from operations|||||(101,462)|19,356|
|Cash flows from investing|activities||||||
|Acquisitions<br>oftangible assets||||10|(6,223)|(4,395)|
|Net increase/(decrease)<br>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<br>period|||||||
|Net increase/(decrease)<br>in|cash and cash equivalents||||(107,685)|14,961|
|Cash and cash equivalents|at the end ofthe||||419,016|526,701|
|reporting<br>period|||||||





## 

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## 

## 



## 



## 

|||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<br>income|||614,952||614,952|889,273||889,273|
|Local authonty<br>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<br>income|||614.952||||614,952|889.273|
|Local authority<br>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<br>Raising|Funds|Funds||||||||
|---|---|---|---|---|---|---|---|---|---|
|Fundraising<br>and|publicity|||Unrestricted<br>6|Restrictedf|Total 2023|Unrestricted<br>6|Restricted<br>6|Total 2022<br>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<br>Charitable||activities||||||||
|Charitable<br>activities||||Unrestricted|Restrictedf|Tots I 2023<br>6|Unrestrictedf|Restricted|Total 2022|
|Staff costs||||600,954|11,700|612,654|700,182||700,182|
|Curriculum<br>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<br>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<br>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<br>costs <br>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<br>Charitable<br>act|6<br>Charitable<br>act|6<br>Charitable<br>act|ivities (|continuedi||||||
|---|---|---|---|---|---|---|---|---|---|
|Support and governance|||cost|Unrestricted<br>f|Restricted<br>f|Total 2023f|Unrestricted<br>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<br>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<br>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<br>Net incoming<br>resources|8<br>Net incoming<br>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<br>accounts|||||6,720|
|Non-audit<br>services||||||
|Independent<br>examiners|remuneration|||2,280||
|All other non-audit<br>services||||4,837|1,680|
|9<br>Employees<br>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<br>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<br>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|||



## 

##