Company Registratlon Number: 04176113 Charlty Reglstratlon Number: 1113518 Green Lane Nursery and Chlld Care Centre Flnanclal Statements For the Year Endlng 31 August 2023 JANE ASCROFf ACCOUNTANCY LIMrrED Chartered Accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP
Green Lane Nursery and Child Care Centre Flnanclal Statsmonts Year Ended 31 August 2023 Page Trustees. Annual Report (Incorporatlng the Dlrectr)rfs R8porti Independent Examlnevs Rawt to th& Trustees Statement of Flnandal Activllle$ Iln¢ludlng Inc¢)me and Expendllure Accounti Sklement of Flnanclal Posilkjn Slatemant of Cash Flows Note8 to the Fln8nclal Statements Tho Followlng Pagg5 Do Not Form Part of tho Flnanclal 8tst•m•nts Detalhd St8tement of Flnenclal Actlvltl88 17
Green Lane Nursery and Chlld Care Centre Trustees, Annual Report {Incorporatlng the Dlroctorfs Report) Y•ar Ended 31 August 2023 The tru$toes, who are also the directors for the purposes of company law, present thelr report and the Unaudit finandal statements of the charity for the year ended 31 August 2023. es and vltl•8 Objects The objects of the charity are to advance educatlon and support famlly Ilfe by aidin9 th• personal development of thildren and famllles in the district of T8esdale. County Durham and in parwcular by the provlsion of pye-school education and care. Careful consvJeratk)n has b88n given to the Chartty Commission's general gutdance on publlc benefft and in particular its guldanc8 on advancing edu¢atlon and fee tharging. Aim$ Our aim to provide first class ¢hlldcara to fit Into parents, wort( pattems so that they can b8 assur8d thal their childr8n are saf8. secure and happy, enjoying a wide range of actNltie5. Actlvltl88 and Stratggy Children from the age of 6 weeks are 8¢commodaled in our all day care facility,. those aged 3 10 4 years ar8 educated in the pre-school nursery with the opportunity of joining the reception class of Green Lan8 Church of England Prlmary School in the Septembar of the year when they will be 5 y8ars old. The nursery 1$ aiming to achl8ve the folb)wlng: - maintain child numbers; be consistently sustainable. keep highly qualified and motivated staff. and - have the abilty lo purchase quality equipment.
Green Lane Nursery and Child Care Centre Trnsto88' Annual Report (In¢orporallng the DlrectoVs Report) ( Y•ar Ended 31 August 2023 Ac ovemonts Pe I wl8h to start by 8xpre8slng my thank8 to the staff team we have at the NuryJery, wlth numbers at thé setttng being so strong we rety on our wonderfvl staff who do a magnificent Job in looking after the hildren to th& hlghest standard. The continued professtonallsm and ¢are that our staff display to par8ntsl¢arers, organlsalions and others 8xlemally 15 exemplary. The lead8r8hip team of Nursery Manager and Buslness Manager have without doubt proved to be an ass81 to our Nursery that many other settings would b8 envlous of. my thanks to Mel and Gomma for the tlrebs5 work they do above and beyond. I per8onalty wlsh to thank my fellow Directors for what they brfng to our nur8ery. With th8 experlence, knowledp and enthuslasm they dlsplay. It makes each meetlng a great experlence. With us onty being a small number, we wlll agaln look to strengthen the board lo cont6nue to be as dlverse as possible wllh our sklll set. Once agaln, I must thank Sarah for her unwaverlng asslgtance wllh mlnute taklng. Decislons are never 888y when on a board of Dlreclor8, however I'm proud to bo part of th18 board In our prof8sslonallsm to dellver the best Nursery 8attlng In Bamard C8StIe. We have been ably as8SBted by our a¢Gountanl, Jane As¢roft. who has steered u8 through Ihg flnances of a busln&s8 such a8 ours 8e8mlassly. Our alm18 to have a thrlvlng bu81na$$ for years to come. bul finan¢lal challengos ar8 ¢ornlng at US from all Sldes, rlslng Ilvlng wag6 costs, running c08ts, and malnlalnlng compeltlve fees for par8nl8 IS 8 fine bal8nc6 whlch we continue deal wllh on an annual b8s1s. Numb6r8 at tha Nur88ry have rem8lned Steady throughwt th8 year. wlth almo81100 chlldren Spread acro8$ the room8. wlth a furthw 30 Chlldren attendlng after School clubs run by the staff. Jemma as Bu6lnes$ Manager wlth her ever tightonlng purse 81rfng8 h88 managed to show Improvement In thls yea¢8 8ccounls. Incomo Increased from 2023 malnly dua to fe6 rf8è8. at a Ilmè whèn fundlng 1$ réduclng. Expendltur• al80 Increased from 2023, due malnly to the rfjse In our 8818ry Costs lo meet Livlng Wage dsos and malnlainlng belng a compotitlV8 employer, albe6t not as steepty as other buslness8s. D88pll& th9 expendlture increase we dtd finlsh the year wlth a proflt lo cary forward, something that wlll allow us lo ralnvest back Into the bu$lness In th1$ naxt financlal year, as we ContIn lo Inve8t In way8 whlch keep us unlque and oulstandlng In our d8llvory. Wllh Ihe posltlve outlook of Ihe leadershlp tèam, wo fe81 that we ar8 oddrnsslng any concerns for the fLrlure of tho buslness, Wllh 8 commltted board of Dlrectors 8nd oxcellent staff, we are worklng to conllnue lo offer the 'Outst8ndlng'18vel of car&. attentlon to d8tall and dedicatlon needed to operate a great Nursery. Graen Lane Nur88ry and Chlldcaro Centre 8chl8v8d Incoma 01 £531.488 dudng the y&ar(2022 - £461,944). Totsl expendllure was £485,500 {2022 - £418.062) glvlng a Surplu$ of £45.988 {2022 - £43.882)- At 31st August 2023 net assets lolalled £303,354 (2022 - £257.366). Ro¥erves Poll The Directors have agreed a r8serves pollcy lo cover 3 months of costs and redundancle$ which amounts to approxlmately £100,000. A fundraising 8¢counl Is held with any money raised earmarked for new equipment and the Improvement of the fabrlc of the nursery The Dlreclors have also agrgod that at least half of the surplus money for the 2022123 finandal year18 used to development the Pre-s¢?01 outdoor area.
Green Lane Nursery and Child Care Centre Trustees. Annual Report (Incorporallng tho Dir8ctorfs Report) (cE7ndnued) Year Ended 31 August 2023 Structur8 ov d Mana ement Naturo of thg governlng document Green Lane Nursery & Childcare Centre is a charitable company limited by guarantee. Incorrmxated on 9th March 2001 and Is govemed by its M8morandum and Articles of Association. Managem•nt The policy and general management of the affalrs of the nursery are directed by the trustees. The day-to4lay management of the nuts8ry carrS8d out by the man8ger. Recrultsnont and appointmont of trustees Trustees are recruited with a view to sound experlence and professlonal exp8rtise. Appointment 18 ojnditional on th8 approval of the Tnjstees generally. Reference and Admlnl8 Iv Reglstorod charfty namo Green Lane Nursery and Chli d Care Centre Charlty reglgtratlon numbor 1113518 Company roglstrallon number 04176113 Prlnclpal offi¢• and reglslorod Green Lane office Bamard Castle County Durham DL12 8LG The Trustees lain Brown Sarah HamHton David Ewart Anthony Mawer Indopondont Examlnor Jane Ascroft FCA MA {Cantsb) Enterprise House Ham)Ire Enterprfse Park Bamard Castie County Durham DL12 8XP Small Company Provlslons Th1$ report has been prepared In accordance wlth the provblon$ appll¢8ble to mpan18S entiued to the small companies exemption.
Green Lane Nursery and Chlld Care Centre Tnlee$. Annual Report (Incorporatlng the Dlr¢¢totrs Roportl {cMllm Y•ar Ended 31 August 2023 The tru5tee5' annual report Wds approved on ... . .. ... . . trustees by: .. and slgned on behalf of th8 1)oard of lain Brown Trustee
Green Lane Nursery and Chlld Care Centre Indep•ndent Examimrfs Report to the Trnstsos of Green Lana Nur80ry and Chlld Care C•ntr• Yaar Ended 31 Augugt 2023 I report to the trustees on my ex8minalton of the financial statsments of Green Lane Nursery and Child ca Cenlre {'thg charity) for the year ended 31 August 2023. Rosponslbllftles and 81$ of Report As the trustees of the company (and also Its directors for the purposes of company law) you are responsible for the preparation of the financkgl statsments in ac¢ordan¢e with the Tequirements of Ihe Companles Act 20061'the 2006 Act'i. Havlng satisfied mysell that th8 accounts of the company are not requlred to be audrf(ed under Part 16 of the 2006 Act and are eligible for independent examination, I report In respect of my examination of the charfty's accounts as carrte(l out urKler seGtion 145 of the Charlltes Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Dire¢lkJns given by the Charlty Commission under sectlon 145(51{bl of the 2011 Act. Independont Examln•f8 Statemont Since the charity's gross Income exceeded £250.000 your examlner must be 8 member of a body listed in secl¢on 145 of the 2011 Act. I confimi that l am qualified to undertake the •xamln8tlon because l am a member of the Inslilutè of Chartered Auntsnts in England and Wales IICAEW). which is one of the listed bodies. I havo completed my examlnatlon. I Conffin that no matt8rs have come to my attention in conne¢tion with the examlnation giving me cause to b•liave: accounting records were not kept In respect of tho charity as required by se¢tlon 386 of the 2006 Act. or the financial staléments do not aryrd with those records. or thè finandal statements do not ¢ompty wsth the auntIng requirements of section 396 of the 2006 Act 0th8r than any requirement that the accounts gNe a Irue and falrf vlew which is not a matter considered as part of an Independent 8xaminalion: or the financial statsmonts have not been prepared in a¢¢ordance with the m8thod$ and prin¢iples of the Ststement of Recommended Practice for accounting and reportlng by charilles applicable to charltles preparing their accounts in accordance with the Flnanclal Reporting Standard applicablè In the UK and Republic of Ireland (FRS 102). I have no concems and have come across no other matters in connection with th8 examlnatlon to which attenlion should b8 drawn in this report In order to enable a prOr understandSng of the aCUnts to bo reached. Jane As¢roft FCA MA (Cantab) Independent Examiner Enterprise House Hamlre Enterprise Park Bamard C8sUe County Durham DL12 8XP
Green Lane Nursery and Chlld Care Centre Stalemant of FlnanGial Actlvltlos (Includlng Incom• and expondIre account) Ygar Ended 31 August 2023 2022 funds Total funds Total funds Income and ondowm•nts Charitable 8Ctivitse5 Investment in¢ome Other in¢ome 531.202 531.202 286 461,030 Total Incom• 531.488 531A88 461,944 Expendlture E¥pendTtur8 on tharitable acbvllies Total oxpondlture 485.500 484500 485,500 485,500 418.062 418.062 Net Income and nat movement in funds 45,988 45,988 43.882 Reconclllation of funds Totsl funds brought fopward 257.366 303.354 257,366 303.354 213.484 257.366 The statement offiTh9ncial adr41tS Irth all gal aNI losses recolSed in Ihe y•ar. All Inwm8 and expondiiure deriv8 from ¢J)nllnuing ac*iwbes. Th• notés on pages 9 to 15 fomi part ot these flnan¢l•l statomènts.
Green Lane Nursery and Chlld Care Centre Statam•rt of Fln•n¢l•l Poshlon 31 August 2023 2023 2022 Flx¢d Assets Tanglble fixed assets 14 25,440 30.117 Curront As0ts Debtors Cash at bank and hand 15 11881 273,333 14.014 248.684 286,214 262,698 Cr•dltorn: amounts falllng duo wlthln ono y N•t Cuff•nt Ass• 10 8.300 35,449 277,914 227.249 Totsl Asuts Le8 Curr•nl Llabllld 303.354 257,366 Not A8•0ts 303.354 257.366 Fund8 of Iho Ch•rlty Unra8tricled funds 303,354 303.354 257,388 Totsl charlty fvnd• 18 257,366 For the year endlng 31 August 2023 tho charlty was entillod to Oxampkn from audtt under secuon 477 01 the Companlgs Act 2LKJ6 relating to 8m811 cKmpanle8. 0lrector8' r6gpon81b1lla$.' The membern have not roqulred tho &ynpY to obtain 8udtt of tts fin8ncbl Statemonts for the yoar In quasth)n In ocoxdance w61h 8ecllon 476: The dlre¢tors acknowledge thelr r8sponsibllMes for complying th& rnqulremonts of the Act wtth respe¢¢ to acxounting re(x)rd8 aThl the KYoparntiM of fin8ncl818taiements. These financial statements hav• been prepared kn rdance wlth tho provWM$ appllcabl8 10 companles subject to the Small comp8nles' fegwne. These fin8nci81 slatemenls were apwoved by the board of trust88S and 8uthorlsad for Issu6 on 21 March 2023, arvj are signed on b6hall of board by: lain Brown Trustee D8vid Ewart Trustee Tho not•8 on pag•8 9 to 1S foffli part of the flnanclal gtaterneni&
Green Lane Nursery and Chlld Care Centre Year Ended 31 August 2023 2023 2022 Cash Fltrws from 0ratIng A¢llvlt Net income 43,882 Adjustments for. Depreryation oftangible fixed assets Other interest receivatde arKI similar inLxJne Acuued 8XP8nses 8.481 (286) 11.180 18) Changgs in." Trade and ¢)Iher debtors Trade and ¢)ther creditors 1,133 {27,2091 28.167 5.135 15.883 Cash generat8d from operations 76.052 Interest ree•ived Net cash from operallng aclivitses 28.453 76,060 Cash Flows from Investing Actlvltle• Purchase of tangl1e assets Net used in investirvj actsvbtjes (3.804) P.804) (26,063) 126,0631 Ngt Increa8e In Cash and Calh Equlvalents Cash and Cash Equlvalents at Boglnnlng of Year Cash and Cash Equlval¢nts at End of Year 24,649 248.684 49,997 198.687 273.333 248,684 The notes pages 9 to 15 forni part ofthem financlal statem.
Green Lane Nursery and Child Care Centre Year End•d 31 August 2023 Gonornl Inforniallon Tho charlty i& a wblk benefft enlity and a lte &Jnpany limited by guarante8, registerod In EngLind and WaS and a registered charlty in England and Wa18s. Tho address of tha registered office is Green Lane. 8amard Caslle, County Durtm. DL12 8LG. 8tatsm•nt of Compllan These flnancial statements have been prepared in complianc8 with FRS 102, The Flnanclal Reporting Standard appllcable in the UK and the Reputlic of Ireland,. the Statement of Recomm8rKled Pra¢tice apaN0 to Chariti pTrparlng their accounts in accordance with the Flnancial Repthng Standard app1k8 In the UK arrfl Republic of Ireland (FRS 1021 {Chafldes SORP (FRS 102)) and the Companwo kt 2006. Accounllng Pollcle• Ba•18 of Propar•tlon The financlal ststem8nts havo been prepared on tho htstorlcal c¥>st b8818, as modlfied by the revaluation of ¢ert8in financlal assets and Ilabilities and Investsrthts measured at f8lr value through Incorne or oxp8ndrturn. The finandal statements are wepared kn sterling. whk 1$ th? functlonal ¢wrr8w of the enuty. Th8 entty is a Public 8onofft Enuty. Golng Conc•rn There are no material uncertalnile8 8lxJl the ch8rlty'8 alAllty to conttnu•. Judg•m•nt• and K•y 3ourc•• of E•tlm•tlon Uncartaknty The yep8ratlon of the finandal stat8ffl rgwlres management to make Jwlg8ment8. estimatos and assumptlons that affecl the amounts rewKted. Those estlmates and Sudgements aro contlnu811y revlewad and 8ro based on experlance and othor faclors, induding expectations of future events that 8r• bellev&J lo be reasonabl8 under the clrcurnstanca8. The Trustees consider thal Ihere arn no significant judgemts w 9811matss affecung these ffinonclal statèments. Fund Accountlng Unrastrlcted funds are avallable for use al tho dlscT8kn crf th8 trustow In fijrtheranco of the purposes of the charity. Unrethcled funds Indude a revaluation reserve representiW the restatgment of Investment assots at morkol valu88. Doslgnated fvnds arè unrestrriaed fund8 earMW by the trustees *x 8peclfic purpo888. Restrtsd furKls arn subjected ts) restrictMs their axpendllure SmrAxed by the donor.
Green Lane Nursery and Child Care Centre Notes to th• Flnanclal Ststements leonsn) Year Endod 31 August 2023 Accountlng Pollcles f¢onUnu8d) Incomfr l income is induded in the stalement of financl81 activities when the ¢h8rity is enlltled to the income, any perforniance related condltions atta¢hed have been mel or are fvlty within the control of the charity. the Income is constdered probable and the amount can be quantified with reasonable accuracy. The following speclftc policies are applied to particular Gategories of income: Income from fe8s and local autr¢ority fvnding is accounted for when &amed. Inv&slment income is Induded when re¢8iV8ble. Expendlturo Exp8ndltur6 is recognised on an accruals basls as a liability is inujrred. Exp8ndlture includes any VAT whith cannot be fully recovered, and Is reported as part of the expenditure to whlth It relates: Charitable 8xponditure mpriSeS those costs incurred by the charty in the delivery of Ils a¢tivili8S and s•rvices for ils beneficiaries. It includgs both costs that can bè alloc8ted directly to such activities and those costs of an indirect naturg necessary to support them. othor èxpenditure includes all expenditure that is nesthér r81ated to raising funds for the charlty nor part of it8 exwnditure on charitable activsties. All costs are allocated between the 8XPerlture ¢8tegories of the SOFA on a basts designed to reflect the use of the resource. Costs relating lo a particular activty are allocat8d direclty, others are apportioned on an appropriate basis. Tan9lbl• Assets Fixed assets are stalgj at cost less accumulated depreciaticm. The costs of minor additions or those Costing below £500 are not capitalised. Depreclatlon Depreciation is calculated so as to wrft& off the cost or valualon of an asset, less Its residual value, over the us&ful economic I6 of that asset as follows: Equipment Property ImkYovem8nts 25% reduclng balance 25% reduejng balanc8 Impalmiont ol Flxad Assets A revlew for indicators of impalrmenl is caffied out at each reporting date, with th& reGoverab amount being estim8ted where such indicatorg exlst. Where the carrylng value 8x¢eeds lh8 recoverable amount. the asset Is impaired aco)rdingly. Prior impaimients are also reviewed for possibie reversal al each reportlng date. For the purposes of impaimient tssting. when il is rK)t posslble to eslimatg the recoverable amount of 8n individual asset. an estimate is made of the recoverable amount of the cash-generating unil lo which the asset belongs. Th8 CaShnerating unit is the smallest identifiable group of assets that Indudes the asset and generates eA8h inflows Ihat largely independent of the ¢ash inflows from other 8$8els or groups of assets. 10-
Green Lane Nursery and Child Care Centre Notes to the Fln•ndal statem Year Endod 31 August 2023 Accountlng Pollci•8 fcorfh Impalm)•nt of Flxed Assots (¢onlhN For impaimwrt testlro of the gc#' l aquired a Lu8iness tilnatIon is. from tho acquisit de. alk)c8ted to each of the sh-generatirQ units that are expected to beneffl from the synergtes of the combination. irr¢spthe of whether ¢)trw assets or liabilibes of th8 charity are assigned lo those units. Flnanclal Instrumonts The charity only has fmanaal assets aThJ liabrfitses of a ktrKI that quallfy as basiG financlal instruments. Basic financial instmments are initialty yeniSed at transaGlicn value and subsequ8nty measured at Iheir Settle ¥ae. Defined Contrlbutlon Plar Contributions to defined contribution F4arts are rectyJnised as an expenso In the perlod In which the related service is provtded. Prepaid contribut5 are reo)gnised as an asset to the extent that ts prep8ym8nt will iead to a redtK)n In future payments or a ¢a$h refund. When contributions are not expe¢led to be setued whony within 12 months of the end of the reporting dats in which the employ88s render th¢ related servic?, tho liabifty is measured on a discounted pr8sent value basis. Th8 unwlndry of th8 discount is rethjnlsod as an expense in the perlod in which il arises. Debtorn Trade and other debtors are recTr3nwl at the settlement aTrMwnt due after any trade dtscwnl offered. Prepayrnents are valued at the amount wepaid net of any trad8 discounts due. Accru income and tax re(verth is wi¢kthd at th8 bost estimate of the amwnts re¢efvab at tho balance sheet date. Cash at Bank and In Hand Cash al bank and cash In hand cash and short temi hlghty liquid tnveslments with 8 short malurity of three months or less from Ihe dale of acquisltion opening of the deposit or simiLqr accounL 11
Green Lane Nursery and Child Care Centre Year Endod 31 August 2023 Accounting Poll¢l88 Crodltors Creditors are recognised twhere the charity has a psent obllgation resuning from a past event that will probab result in the transfer of funds to a third party and the amount due to settle the obliqation can be measured or eslimated 111. Credllors are r)MllY recognised at their setdement amount after for any trade dIS(ts due. Taxallon The company is consKlered lo pass the tests set out n Paragraph 1 Schedule 6 of Ihe Financ& Act 2010 and Iherefore it meets the definitM)n of a dmritable company for UK corporatN)n tax wrposes. ActYxdIrty. the Company is [thntiaI exempt from taxation in respect of income or Capital gains re¢8Ned within categori8s covered by Chaptor 3 Part 11 of the Corporation Tax Act 2010 Sectlon 256 of the taxatton of Chanjeable Gains Act 1992. to the extent that such income or galns are applie(l exclusivety to charitable purpcjses. Umlted by Guarantso The ConY is Ilmited by guardntee. At 31st August 2023 thwe wer8 4 members exh of whom urKlertaken to contribute an amount not &xceedirKJ £1 in the event of a winding up. Charitsblo Adlvlths UrKestrided Total Fund¥ UnrestiirAed Totsl FurKIs Funds 2023 Funds 2022 L1 autFKYity furmling 367.386 367.386 290,480 163,816 163.816 170,550 531.202 531202 461.030 290,480 170,550 461.030 Investrn•nt Incom• Unrestiicted Total Funth unrestr[ Total Funds FuThJs 2023 Funds 2022 Bank interest receNable Other Income Unrestricted Total Funds UnrestrKted Totsl Funds Funds 2023 Funds 2022 Covkl 19 Supp(Yt. ssp 906 -12-
Green Lane Nursery and Child Care Centre Notos to tho Flnanclal Statsments (¢onlnu•dJ Year Ended 31 August 2023 Exp•ndllure on Charftablg Actlvllles by Fund Typo Unregblcted Total Funds Unrestricted Tol81 Funds Fund8 2023 Funds 2022 ChildcaTe costs- see page 17 485,500 485,500 418,062 418,062 Expendlture on Charltablo Adlvltl•s by Actlvlty Typ• Acllvltles undortak&n Totsl fund$ dlrectly 2023 Total fijnd 2022 Chlldcare costs- se8 pag8 17 485.500 485,500 418.062 10. N•t Incom• Nel Incom&18 8t8ted after ch8rglngl{credftlng)', 2023 2022 D6preclatlon of tsnglbl8 fixod 888ets 8M1 11,160 11. Ind•p•nd•nt Examlnatlon F••• 2023 2022 Foes payable to the Independent examln8r for.. Ind8p8nd•nl examlnallon of the flnanclal ststements Other fin8ndal servlces 756 836 720 778 1,592 1,498 12. Stsff Costs Tho tolal 8taff costs and omployee benefft8 for the reportlng perfod 8rn 8naly8ed as follow8: 2023 2022 W8g8s and s8larfes Soclal se¢udty costs Employer contrlbution8 to pansion plans 384,972 22,205 323,619 17,316 5,211 346,146 413.781 Th• av8r8ge head count of employees durlng tho year wa8 22 {2022: 21 }. The average number of full-llme equivalent employees durlng the year Is analy8ed as follows: 2023 2022 No. No. Number of chlldcare staff 22 21 No employee recefvad employee benefts of mcKe than £60,000 during the year (2022.. NII). -13-
Green Lane Nursery and Child Care Centre Notes to thè Flnanclal Ststsments (¢onllnu8d) Yoar Ended 31 August 2023 13. TNslo0 Remun•rntion and EXnSeS During the year trustees received no mUneratiOn or expenses (2022 - NNI. 14. Tanglbl• Fixod A83•ts Property Equipment mprovements Totsl Cost At 1 September 2022 Additions 92,551 1,404 93,955 50,316 2.400 52,716 141867 3,804 146.671 At 31 August 2023 Depre¢iatlon Al 1 Septemb8r 2022 Charg8 ft)r the year At 31 August 2023 Carrylng amount At 31 August 2023 At 31 August 2022 70.949 5,752 41,801 2,729 44,530 112,750 8,481 121,231 76,701 17.254 21.602 8.186 8,515 25.440 30.117 15. Debtor4 2023 2022 Trade debtors ppaYments and accrued income 12.225 656 13,404 610 12,881 14.014 16. Credltors: amounts falllng due wtthln ono year 2023 2022 Trade Creditors Accruals and deferred Income Social security and oth&r taxe8 Dèferred income Othei creditors 11,405 720 12,290 10.878 156 1,735 8,300 35,449 17. Pensions and Other Post Retlrement Benoffts Defined contrlbution plans The affKHJnt COgniSed In Income or expendllure as an expense in relation to defined contrlbution plans w88 £6.604 {2022: £5,211). 14-
Green Lane Nursery and Chlld Care Centre Year End•d 31 August 2023 18. Analy818 of Chorltabl• Funds Unr•8trl¢l•d fund• At 31 August 2023 1 September InrJ)me Expendliure Genoral funds 257.366 531.488 1485.500) 303.354 1 Septen*er 2021 At 31 August 2022 In(xMne ExndItuTe General fvnds 213,484 461.944 (418.062) 257,368 19. Anaty•l• of Not AM•ts e•tw••n Fund• Unrestricted Total Fund• Funds 2023 Tangible fixed 8888ts Current 8sset8 Credltots1ès8 than 1 yoar Not u••ts 25.440 286.214 {8,300) 303,354 25.440 286,214 18,300) 303,354 Unrestrlcted Tot81 Funds Funds 2022 Tanglble ffx8d assets Current 8ss0ts CredRors1888 than 1 year N•t 8M•ts 30.117 282,698 (35,449) 257,366 30,117 262,698 135,449) 257,3e6 20. Analy•l• of Chang•8 In N•t Dobt At At 1 Sep 2022 C88h llows 31 Auq 2023 Ca8h at bank and In harKI 248.684 24.649 273,333 -15-
Green Lane Nursery and Chlld Care Centre Managemont Informatlon Year Ended 31 August 2023 The Followlng Pages Do Not Fomi Part of thè Flnancial Staternents.
Green Lane Nursery and Child Care Centre Detslled Statemort of Financlal ActMtI•s Y•ar Endod 31 August 2023 2023 Incom• and ondowme Charitsblo a¢tlvitl•s Fees Local authority funding 163.816 531.202 170.550 461.030 Investmènt Ineomè Bank interest receivable 286 Other inry)rno COVKI 19 SupFKKt- SSP 906 Total Income 531.488 461.944 Expendlture Wageslsalarles Employerfs NIC Employots pwson ¢ffitrbutions Rent Repairs & malnlenance Insurance Legal and profeswonal fegs Telephone stationery & postsge Oepreciatlon Equipmont & sup]$ Food & Réfrashmènts Sundry costs Total expendlture 384972 22205 323,619 17,316 5,211 12.237 5.824 773 3.319 2.733 15.675 1,828 3,894 4.018 4,065 481 11.949 20.055 955 11,160 10.030 20.250 1,542 485,500 418,062 Net Income 45,988 43,882 -17-