2022-08-31-accounts - Steady Steps Pre-School

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					Pacae	Pacae
The Charity, its members, hoard of trustees, staff and professional advisers
Trustees' Annual Report					4	— 7
Financial accounts:
	Independent examiner's	report
~	Balance sheet
~	Statement of financial	activities	(incorporating	an
	income and expenditure	account)				10
Notes	to the financial accounts				11	— 20

								31	August	2022
										Note	2022	2021
												E
FIXED ASSETS
Tangible fixed assets											96,899	105,028
CURRENT ASSETS
Stock											350	350
Debtors and Cash at bank	prepayments and in hand										7,154 69,630	3,447 81,852
											77,134	85,649
LIABILITIES
Creditors: Amounts one			falling year			due within					9,075	5,591
			NET		CURRENT			ASSETS			68,059	80,058
				TOTAL			NET	ASSETS			f164,958	f185, 086'
THE FUNDS OF	THE	CHARITY:
ACCUMULATED	FUNDS
Unrestricted funds Restricted funds										18,19 18,19	161,237 3.721	181,350 3,736
ACCUMULATED		FUNDS		AT		31	August		2022		f164,958	E185,086

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NOTE 4 — TANGIBLE	FI	X	ED ASSETS
				Furniture
Year ended 31 Au	ust		2022	f		Total
Cost
Balance at 1 September Additions Disposals			2021	26,169 1,226 (130)	128,963	155,132 1,226 (130)
Balance at 31 August		2022		27,265	128,963	156,228
Depreciation
Balance at 1 September Charge for period Disposals			2021	15,515 2,826 (49)	34,589 6,448	50,104 9,274 (49)
Balance at 31 August		2022		18,292	41,037	59,329
Net book value
At 31 August 2022				f.8,973	87,926	f. 96,899
At 31 August 2021				610,654	94,374	6105,028
				Furniture
Period ended 31 August			2021	& equipment	Buildings	Total f
Cost
Balance at 1 April	2020			18,891	128,963	147,854
Additions Disposals				7,344 (66)		7,344 (66)
Balance at 31 August		2021		26,169	128,963	155,132
Depreciation
Balance at 1 April Charge for period Disposals	2020			12,803 2,740 (28)	28,141 6,448	40,944 9,188 (28)
Balance at 31 August		2021		15,515	34,589	50,104
Net book value
At 31 August 2021				610,654	94,374	f105,028
At 31 March 2020				f 6,088	8100,822	f106,910
NOTE 5 —DEBTORS
Falling due within	one year				2022	2021f
Prepayments Debtors Other debtors					1,868 5,267 19	1,570 1,877 19
					f7,154	f3,447

NOTE 6 —CREDITORS:		moun one	ts falli year	ng due within
						2022 f.	2021f
Tax and social security Other creditors						1,968 1,077	1,763 978
Accrued charges						6,030	2,850
						f9,075	f5,591
NOTE 7 — INCOME FROM	DONATIONS
						2022
Year ended 31 Au ust		2022			Unrest- ricted	Rest- ricted	Total
							f.
General donations					f.216		%216
					f.216		%216
						2021
Period ended 31 August		2021			Unrest- ricted	Rest- ricted	Total
General donations					f50		250
					f50		f50
NOTE 8 — INCOME FROM	CHARITABLE			ACTIVITIES
						2022
Year ended 31 Au ust	2022				Unrest- ricted	Rest- ricted	Total
Grants receivable
Monetary
Two-year old funding Early Years Education grant Early Years Pupil Premium funding Special Education Needs Income Deprivation funding					20,568 145,079	3,242 3,387 1,975	20,568 145,079 3,242 3,387 1,975
Coronavirus Job Retention Disability funding Meal grants funding Discretionary grant DWP grant			Scheme	funding		556 1,635 180 3,048	556 1,635 180 3,048
					165,647	14,023	179,670
Fees and other income
User fees					52,963		52,963
Other operating income					259		259
					53,222		53,222
					%218,869	f14,023	t'232, 892

NOTE 8 — INCOME FROM C	HAR	ACTIVITIES (	continued)
				2021
Period ended 31 August	2021		Unrest- ricted	Rest- ricted	Total
Grants receivable
Monetaro
Two-year old funding Early Years Education grant Early Years Pupil Premium funding Special Education Needs Income Deprivation funding Coronavirus Job Retention Scheme Disability funding Meal grants funding Discretionary grant		funding	30,205 212,402	2,848 1,137 3,584 10,701 1,780 3,120	30,205 212,402 2,848 1 137 3,584 10,701 1,780 3,120
DWP grant
			242, 607	23,170	265,777
Fees and other income
User fees			39,172		39,172
Other operating income			107		107
			39,279		39,279
			6281,886	523,170	f305,056

Period ended	31	August	2021
Fundraising

	2022
Unrest-	Rest-
ricted	ricted	Total
		E
459		459
f459		f459
	2021
Unrest-	Rest-
ricted	ricted	Total
338		338
6338		f338

				2022
Year ended 31 Au ust 2022			Unrest- ricted	Rest- ricted	Total
Bank interest
				2021
Period ended 31 August 2021			Unrest- ricted	Rest- ricted	Total
				f
Bank interest
			f5	f
NOTE 11 — EXPENDITURE ON	CHARITABLE ACTIVITIES
				2022
Year ended 31 Au ust 2022			Unrest- ricted	Rest- ricted	Total
				f
Pa roll and related costs
Wages and salaries Training, welfare and hospitality			193,252 3,766	8,571 3,048	201,823 6,814
Other employment costs
Other direct costs
Rent			15,489	609	16,098
Resources Repairs and maintenance			7,729 1,467		7,729 1,467
Cleaning and waste disposal Insurance			664 1,537		664 1,537
Clothing
Equipment expensed Depreciation of operating Meal grant vouchers	equipment		58 2,826	1,635	58 2,826 1,635
Mana ement and administrative		costs
Telephone and internet			862		862
Computer consumables			212		212
Printing and stationery Memberships and subscriptions Depreciation of buildings Donations			67 1,908 6,448 84		67 1,908 6,448 84
Advertising Miscellaneous expenses			25	175	200
Professional and finance	costs
Accountancy fees Interest payable Independent examiner's fee			2,385 4 795		2,385 4 795
			f239,578	f14,038	f253,616

NOTE 11 — EXPENDITURE ON CHARI	TABLE ACTIV	ITIES (continued)
			2021
Period ended 31 August 2021		Unrest- ricted	Rest- ricted	Total
Pa roll and related costs
Wages and salaries Training, welfare and hospitality Other employment costs		239,116 4,791	16,871	255,987 4,791
Other direct costs
Rent		19,764	776	20,540
Resources		10,397		10,397
Repairs and maintenance Cleaning and waste disposal Insurance		2,648 249 1,568		2,648 249 1,568
Clothing Equipment expensed Depreciation of operating equipment Meal grant vouchers		481 573 2,740	2, 940	481 573 2,740 2,940
Mana ement and administrative Telephone and internet Computer consumables Printing and stationery Memberships and subscriptions Depreciation of buildings Donations Advertising Miscellaneous expenses	costs	1,149 268 54 1,585 6,448 102 42		1,149 268 54 1,585 6,448 102 42
Professional and finance costs
Accountancy fees Interest payable Independent examiner's fee		2,138 712		2,138 712
		6294,825	%20,587	%315,412
NOTE 12 — OTHER EXPENDITURE
Year ended 31 Au ust 2022		Unres t- ricted	2022 Rest- ricted	Total
				f.
Loss on disposal of fixed assets		81		81
		%81		f.81
			2021
Period ended 31 August 2021		Unrest- ricted	Rest- ricted f	Total
Loss on disposal of fixed assets		38		38
		f38		638

NOTE 14 —PAYROLL AND ST
			2022	2021
			f.
Staff costs
Gross wages and salaries			194,824	249,692
Employer's national insurance	(net of
employer's allowance) Pension contributions			4,213 2,786	2,973 3.322
			%201,823	%255,987
Staff numbers
Average number of staff employed Number of full-time equivalent		staff	18 3	18 6
No employees received emoluments		exceeding	f60, 000 p.a. (2020: 660,	000)

NOTE 18 — MOVEMENT ON FUNDS	ZN THE YEAR	ZN THE YEAR
	Balances		Direct	Transfers			Balances
Year ended 31 Au ust 2022	brought forward	Incoming resources	outgoing resources	between funds f			carried forward
Unrestricted General fund	181,350	219,546	(239,659)				161,237
	181,350	219,546	(239,659)				161,237
Restricted
Early year pupil premium Meal grants Disability funding Coronavirus Job Retention	3.111 180	3,242 1,635 556	(3,262) (1,635) (556)				3,091 180
Scheme and Statutory Sick pay rebate fund Special education needs Income Deprivation funding Discretionary grant DWP grant	445	3,387 1,975 180 3,048	(3,387) (1,975) (175) (3,048)				445
	3,736	14,023	(14,038)				3.721
	F185,086	8233,569	R(253,697)	f.	-		6164,958
	Balances		Direct	Transfers			Balances
Period ended 31 Au ust 2021	brought forward	Incoming resources	outgoing resources	between funds			carried forward
						E
Unrestricted General fund	193,934	282,279	(294,863)				181,350
	193,934	282,279	(294,863)				181,350
Restricted
Early year pupil premium Meal grants Disability funding Coronavirus Job Retention	708	2,848 3,120 1,780	(445) (2,940) (1,780)				3,111 180
Scheme and Statutory Sick pay rebate fund Special education needs Income Deprivation funding	445	10,701 1 137 3,584	(lo,7ol) (1,137) (3,584)				445
Discretionary grant
DWP grant
	1,153	23,170	(20,587)				3,736
	8195,087	6305,449	E(315,450)	E	—		6185,086

NOTE 19 — ANALYSIS	NOTE 19 — ANALYSIS	OF NET	ASS	ETS BETWE	EN FUNDS
Year ended 31 Au ust		2022			Fixed	Net current		Net
					assets	assets		assets
Unrestricted
General fund					94,544	66,693		161,237
					94,544	66,693		161,237
Restricted
Early year pupil	premium				2,355		736	3,091
Meal grants Disability funding							180	180
Coronavirus Job Retention			Scheme
and Statutory Sick pay rebate Special education needs Income deprivation funding				fund			445	445
Discretionary grant
DWP grant
					2,355	1,366		3.721
ACCUMULATED FUNDS	AT 31 AUGUST			2022	96,899	F68,	059	%164,958
Period ended 31 Au	ust 2021				Fixed	Net current		Net
					assets	assets		assets
Unrestricted
General fund					102,673	78,	677	181,350
					102,673	78,	677	181,350
Restricted
Early year pupil	premium				2,355		756	3/ 111
Meal grants Disability funding							180	180
Coronavirus Job Retention			Scheme
and Statutory Sick pay rebate Special education needs				fund			445	445
Income deprivation Discretionary grant		funding
DWP grant
					2,355	1,381		3,736
ACCUMULATED FUNDS	AT 31 AUGUST			2021	6105,028	F80,	058	6185,086