2022-07-31-accounts

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	4
Statement of financial activities (including income and expenditure account)	6
Statement of financial position	7
Notes to the financial statements	9
The following pages do not form part of the financial statements
Detailed statement of financial activities	21
Notes to the detailed statement of financial activities	23

			2022		2021
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	E	E
Income and endowments
Donations and legacies	5	109,718	—	109,718	140,145
Charitable activities	6	163,450	—	163,450	120,792
Other trading activities	7	987	—	987	2,650
Investment income	8	68		68	22
			—
Other income	9		—	—	2,075
Total income		274,223		274,223	265,684
Expenditure
Expenditure on charitable activities	10,11	289,496	33,139	322,635	292,059
Total expenditure		289,496	33,139	322,635	292,059
Net expenditure and net movement in funds		(15,273)	(33,139)	(48,412)	(26,375)
Reconciliation of funds
Total funds brought forward		197,116	66,278	263,394	289,769
Total funds carried forward		181,843	33,139	214,982	263,394

		2022		2021
	Note
Fixed assets
Tangible fixed assets	17		41,635	66,278
Current assets
Debtors	18	2,776		2,455
Cash at bank and in hand		172,542		196,315
		175,318		198,770
Creditors: amounts falling due within one year	19	1,971		1,654
Net current assets			173,347	197,116
Total assets less current liabilities			214,982	263,394
Net assets			214,982	263,394
Funds of the charity
Restricted funds			33,139	66,278
Unrestricted funds			181,843	197,116
Total charity funds	21		214,982	263,394

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
	Donations
	Donations	5,703	5,703
	Grants
	Cumbria County Council	94,861	94,861	124,445	124,445
	Corona Virus JRS Grant	—	—	13,200	13,200
	Copeland Borough Council Discretionary
	Grant	2,499	2,499
	Other grant income	6,655	6,655	2,500	2,500
		109,718	109,718	140,145	140,145
6.	Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Pre−School Fees	163,450	163,450	120,698	120,698
	Income from Admin Services provided	—	—	94	94
		163,450	163,450	120,792	120,792
7.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Fundraising events	987	987	2,650	2,650
		=NMI=
8.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Bank interest receivable	68	68	22	22
		i•MM	= 1 . i n	1•==•:••

		Unrestricted	Total Funds	Unrestricted	Unrestricted	Total Funds
		Funds	2022		Funds	2021
		f	E		f	f
	Other exceptional income	−	−		2,075	2,075
			=ffli
		−			−	−−
10.	Expenditure on charitable activities by fund type
			Unrestricted	Restricted		Total Funds
			Funds		Funds	2022
			f		f	E
	Activity type 1		238,825	33,139		271,964
	Support costs		50,671		−	50,671
			289,496	33,139		322,635
			Unrestricted	Restricted		Total Funds
			Funds		Funds	2021
			£		f	f
	Activity type 1		209,349	33,139		242,488
	Support costs		49,571		−	49,571
			258,920	33,139		292,059
				−
11.	Expenditure on charitable activities by activity type
		Activities
		undertaken		**Total **	funds	Total fund
		directly	Support costs		2022	2021
		f	f		E	f
	Activity type 1	271,964	49,504	321,468		291,028
	Governance costs	−	1,167		1,167	1,031
		271,964	50,671	322,635		292,059
12.	Analysis of support costs
			Analysis of
			support costs
			activity 1	Total 2022		Total 2021
			f		£	f
	Staff costs		46,628	46,628		45,961
	Premises		2,876		2,876	2,580
	Governance costs		1,167		1,167	1,030
			50,671	50,671		49,571

		2022	2021
	Depreciation of tangible fixed assets	35,971	33,139
14.	Independent examination fees
		2022	2021
	Fees payable to the independent examiner for:
	Independent examination of the financial statements	1,164	1,030

	2022	2021
		£
Wages and salaries	221,745	202,646
Social security costs	5,093	2,965
Employer contributions to pension plans	2,957	2,751
Other employee benefits	1,645	1,117
	231,440	209,479

full−time eq	uivalent employees during the year is analysed as fo	llows:
		2022	2021
		No.	No.
Number of	direct charitable staff	17	18
•Number of	management and administration staff	2	2
		19	20
		MM=

		Land and
		buildings	Equipment	Total
	Cost
	At 1 August 2021	231,973	8,880	240,853
	Additions		11,328	11,328
	At 31 July 2022	231,973	20,208	252,181
	Depreciation
	At 1 August 2021	165,695	8,880	174,575
	Charge for the year	33,139	2,832	35,971
	At 31 July 2022	198,834	11,712	210,546
		—
	Carrying amount
	At 31 July 2022	33,139	8,496	41,635
	At 31 July 2021	66,278	_ —	66,278
18.	Debtors
			2022	2021
	Prepayments and accrued income		2,776	2,455
19.	Creditors: amounts falling due within one year
			2022	2021
	Accruals and deferred income		1,971	1,654
20.	Pensions and other post retirement benefits

Unrestricted funds
	At			At
	1 August 2021	Income	Expenditure	31 July 2022
General funds	186,111	274,223	(289,496)	170,838
Capital Fund	11,005			11,005
	197,116	274,223	(289,496)	181,843
	At			At
	1 August 2020	Income	Expenditure	31 July 2021
General funds	179,347	265,684	(258,920)	186,111
Capital Fund	11,005			11,005
	190,352	265,684	(258,920)	197,116
Restricted funds
	At			At
	1 August 2021	Income	Expenditure	31 July 2022
Restricted Fund −Property extension	66,278		(33,139)	33,139
	At			At
	1 August 2020	Income	Expenditure	31 July 2021
Restricted Fund −Property extension	99,417		(33,139)	66,278

	Unrestricted	Restricted	**Total **	Funds
	Funds	Funds		2022
	£	£		£
Tangible fixed assets	8,496	33,139	41,635
Current assets	175,318	—	175,318
Creditors less than 1 year	(1,971)	—		(1,971)
Net assets	181,843	33,139	214,982
			il91•1•••
	−−	—.
	Unrestricted	Restricted	Total	Funds
	Funds	Funds		2021
	£	£		£
Tangible fixed assets	—	66,278	66,278
Current assets	198,770	—	198,770
Creditors less than 1 year	(1,654)	—		(1,654)
Creditors greater than 1 year	—	—		—
Net assets	197,116	66,278	263,394