2020-08-31-accounts - North Cheshire Jewish Nursery Education Trust

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Charity information
Trustees' Annual Report
Statement oftrustees'	responsibilities
Independent auditor's	report
Funds Statements:-
Statement of Financial	Activities
Statement of Financial	Activities - Prior Year statement
Balance sheet		10
Notes to the accounts		11

			SpRP Ref	Current year Unrestricted	Current year Restricted	Current year Total Funds	Prior Year Total
				Funds	Funds		Funds
				2020	2020	2020	2019
							E
Income &Endowments		from:
Donations 8 Legacies			A1	74,824	5,928	80,752	35,310
Charitable activities			A2	270,315	3,652	273,967	391,593
Investments			A4	851		851	347
Other			A5	100		100	1,529
Total income				346,090	9,580	355,670	428,779
Expenditure on:
Charitable activities			B2	352,600	9,580	362,180	380,555
Total expenditure			B	352,600	9,580	362,180	380,555
Net (expenditure)/income		for the year		(6,510)		(6,510)	48,224
Net income after transfers			A-B-C	(6,510)		(6,510)	48,224
Net movement in funds				(6,510)		(6,510)	48,224
Reconciliation offunds:-
Total funds brought	forward			258,033		258,033	209,809
Total funds carried forward				251,523		251,523	258,033

			Prior Year	Prior Year	Prior Year	Prior Year
		Ref	Unrestricted	Restricted		Total Funds
			Funds	Funds
			2019	2019		2019
			E			E
Income from:
Donations 8 Legacies		A1	30,400	4,910		35,310
Charitable activities		A2	390,728		865	391,593
Investments		A4	347			347
Other		A5	1,529			1,529
Total income			423,004	5,775		428,779
Expenditure on:
Charitable activities		B2	374,780	5,775		380,555
Total expenditure			374,780	5,775		380,555
Net income for the year			48,224			48,224
Net income after transfers			48,224			48,224
Net movement in funds			48,224			48,224
Reconciliation offunds:-
Total funds brought	forward		209,809			209,809
Total funds carried forward			258,033			258,033

			SORP
		Note	Ref	2020f		2019f
Fixed assets			A
Tangible assets		10	A2	10,274		11,301
Current assets			B
Debtors		11	B2	14,689	15,293
Cash at bank and in	hand		B4	252,742	269,597
Total current assets				267,431	284,890
Creditors: amounts	falling due within
one year		12	C1	(26,182)	(38,158)
Net current assets				241,249		246,732
The total net assets	ofthe charity			251,523		258,033
The total net assets	ofthe charity are	funded	by the funds ofthe charity, as follows:-
Restricted funds
Unrestricted Funds
Unrestricted Revenue	Funds	16	D3	251,523		258,033
Total charity funds				251,523		258,033

						Land and Buildings		Total
	Cost
	At 1 September 2019					21,574		21,574
	At 31August 2020					21,574		21,574
	Depreciation
	At 1 September 2019					10,273		10,273
	Charge for the year					1,027		1,027
	At 31August 2020					11,300		11,300
	Net book value
	At 31 August 2020					10,274		10,274
	At 31 August 2019					11,301		11,301
11	Debtors
							2020	2019
							6	E
	Trade debtors						2,280	3,868
	Prepayments and accrued		income				5,778	7,131
	Other debtors						6,631	4,294
							14,689	15,293
12	Creditors: amounts	falling due within one			year		2020	2019
							6	F
	Bank loans and overdrafts						1,137	466
	Trade creditors						13,277	10,188
	Accruals						7,992	7,039
	Deferred Income - Unrestricted			8 designated	funds			17,035
	PAYE, NIC VAT and	other	taxes				3,136	2,915
	Other creditors						640	515
							26,182	38,158
13	Income and Expenditure		account summary				2020	2019
							F	F
	At 1 September 2019						258,033	209,809
	(Loss)/surplus after	tax for	the	year			(6,510)	48,224
	At 31August 2020						251,523	258,033
14	Related party transactions

At 31August 2020	At 31August 2020	Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
Tangible	Fixed Assets	10,274			10,274
Current	Assets	267,431			267,431
Current	Liabilities	(26,182)			(26,182)
		251,523			251,523
At 1 September 2019		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
		E			f
Tangible	Fixed Assets	11,301			11,301
Current	Assets	284,890			284,890
Current	Liabilities	(38,158)			(38,158)
		258,033			258,033

Change in t	otal fu	nd	s	over t	he ye	ar as shown in Note 1	5,analysed by i	ndividual funds
							Funds	Movement in	Transfers		Funds
							brought	funds in	between		carried
							forward from	2020	funds	in	forward to
							2019		2020		2021
								See Note 17
Unrestricted	and designated				funds:-
Unrestricted	Revenue		Funds				258,033	(6,510)			251,523
Total unrestricted		and		designated		funds	258,033	(6,510)			251,523
Total charity	funds						258,033	(6,510)			251,523
Analysis of	movements			in funds		over the year as shown	in Note 16
									Other
							Income	Expenditure	Gains	&	Movement
									Losses		in funds
							2020	2020	2020		2020
							F				6
Unrestricted	and designated				funds:-
Unrestricted	Revenue		Funds				346,090	(352,600)			(6,510)
Restricted funds:-
SEN and CST Grants							12,546	(12,546)
							355,670	(362,180)			(6,510)

Donations and Legacies
			Current year	Current year	Current year	Prior Year
			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds
			2020f	2020f	2020	2019
Donations and gifts from individuals
Small donations individually less	than 61000		2,111		2,111	400
Total donations and gifts from	individuals		2,111		2,111	400
Revenue grants from government and public		bodies
Stockport Local Discretionary Grant Scheme			2,500		2,500
Coronavirus Job Retention Scheme Grant			33,213		33213
Total public sector revenue grants			35,713		35,713
Revenue grants and donations	from non public bodies
North Cheshire Jewish Nursery	Property Trust		30,000		30,000	30,000
Community Security Trust				5,928	5,928	4,910
Altrincham Grammar School			7,000		7,000
Total private sector revenue grants			37,000	5,928	42,928	34,910
Total Donations and Legacies		A1	74,824	5,928	80,752	35,310
The 2019Community Security	Trust income of64,910was restricted.

					Current year	Current year	Current year	Prior Year
					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds
					2020f	2020f	2020f	2019f
Primary purpose		and ancillary trading
Nursery fees					190,772		190,772	300,826
Assisted places	discount				(1,513)		(1,513)	(6,621)
Total Primary	purpose		and ancillary	trading	189,259		189,259	294,205

					Current year	Current year	Current year	Prior Year
					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds
					2020	2020	2020f	2019 E
Contractual	payments		from	public bodies to fund	charitable activities
Stockport MBC					81,056	3,652	84,708	97,388
Total contractual		payments		from public bodies	81,056	3,652	84,708	97,388
Total Charitable		income from funders			81,056	3,652	84,708	97,388
6865ofthe	2019	Stockport		MBC income was restricted

									Current year	Current	year	Current year	Prior Year
									Unrestricted	Restricted		Total Funds	Total Funds
									Fundsf	Funds f
									2020	2020		2020	2019
	Total income from		charitable		trading				189,259			189,259	294,205
	Total Charitable	income from funders							81,056		3,652	84,708	97,388
	Total from charitable activities							A2	270,315		3,652	273,967	391,593
23	Investment income
									Current year	Current	year	Current year	Prior Year
									Unrestricted	Restricted		Total Funds	Total Funds
									Funds	Funds
									2020f	2020 f		2020f	2019 E
	Bank Interest Receivable								851			851	347
	Total investment		income					A4	851			851	347
	All 2019income	was unrestricted
24	Other income and		gains
									Current year	Current	year	Current year	Prior Year
									Unrestricted	Restricted		Total Funds	Total Funds
									Funds	Funds
									2020	2020		2020	2019
										E		E	E
	Summary of Other		income
	Funday												1,374
	Recycling								100			100	155
	Total other income							A5	100			100	1,529
	All 2019income	was unrestricted
25	Expenditure on	charitable			activities		-Charitable	trading
									Current year	Current	year	Current year	Prior Year
									Unrestricted	Restricted		Total Funds	Total Funds
									Funds	Funds
									2020	2020		2020	2019
													E
	Food								11,658			11,658	16,285
	Cleaning and hygiene								15,212			15,212	18,056
	Nursery equipment								5,735			5,735	11,464
	Gross wages and salaries activities			-	charitable		trading		216,141		3,652	219,793	245,324
	Employers' Nl - charitable			trading		activities			10,336			10,336	5,399
	Defined contribution trading activities		pension		costs -		charitable		2,450			2,450	1,941
	Staff costs other								6,641			6,641	3,620
	Reallocated from	support		costs					82,579	5,928		88,507	76,666
	Total charitable			trading		costs		B2b	350,752		9,580	360,332	378,755

26	Support cos	t	s for	c	haritab	le activities
								Current	year	Current year	Current year	Prior Year
								Unrestricted		Restricted	Total Funds	Total Funds
								Funds		Funds
								2020		2020	2020	2019
								E
	Premises Expenses
	Rent							30,000			30,000	30,000
	Rates and water								3,557		3,557	7,559
	Light heat and		power						5,545		5,545	5,268
	Premises repairs,			renewals		and maintenance		22,059			22,059	8,225
	Security								4,878	5,928	10,806	9,410
	Property insurance								4,826		4,826	4,642
	Administrative		overheads
	Telephone								1,048		1,048	1,343
	Photocopying								2,010		2,010	1,886
	Admin costs								7		7	8
	Registrations								421		421	421
	Software								1,066		1,066	1,066
	Charity donations								40		40	215
	Books											32
	Professional		fees paid to			advisors other than the auditor or			examiner
	Accountancy fees	fees		other than examination			or audit				3,138	2,406
	Consultancy	fees							1,829		1,829	2,070
	Pension fees								1,096		1,096	1,056
	Financial costs
	Bank charges								32		32	32
	Depreciation	8 Amortisation				in total for the	period		1,027		1,027	1,027
	Support costs before reallocation							82,579		5,928	88,507	76,666
	Less support		costs		reallocated to specific activities
	To charitable		trading		costs			(82,579)		(5,928)	(88,507)	(76,666)
	R4,910ofthe		2019security was restricted
27	Other Expenditure				-Governance costs

Other Expenditure -	Governance costs
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds
		2020f	2020	2020	2019f
Auditor's fees		1,848		1,848	1,800
Total Governance costs		1,848		1,848	1,800
All 2019expenditure	was unrestricted

Total	Charitable		expenditure
					Current year	Current year	Current year	Prior Year
					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds
					2020	2020	2020	2019
					F	F		F
Total	charitable	trading costs		B2b	350,752	9,580	360,332	378,755
Total	Governance		costs	B2e	1,848		1,848	1,800
Total	charitable		expenditure	B2	352,600	9,580	362,180	380,555