2021-09-30-accounts - Oak Hill Community Nursery

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			Page
Reference and Administration		Details
Trustees Report			2-6
Statement ofTrustees'	Responsibilities
Independent Auditor's	Report		8-9
Statement ofFinancial	Activities		10
Balance Sheet
Cash Flow Statement			12
Notes to the Accounts			13-20

		Notes	Unrestricted	Total Funds	Total Funds
			Funds	2021 f	2020 f
INCOME
Charitable activities			562,048	562,048	452,479
Investment income			13	13	177
Other income					25,616
TOTAL INCOME			562,061	562,061	478,272
EXPENDITURE
Charitable activities			586,204	586,204	529,303
TOTAL EXPENDITURE			586,204	586,204	529,303
NET INCOME			(24,143)	(24,143)	(51,031)
RECONCILIATION	OF FUNDS
Total funds brought	forward		323,508	323,508	374,539
TOTAL FUNDS CARRIED FORWARD		17	299,365	299,365	323,508

		Notes	2021		2020
FIXEDASSETS
Tangible fixed assets		12		469		1,961
CURRENT ASSETS
Debtors		13	13,867		5,327
Cash at bank and	in hand		320,395		371,465
			334,262		376,792
CURRENT LIABILITIES
Creditors:
Amounts falling due within one year		14	(35,366)		(55,245)
NET CURRENT ASSETS				298,896		321,547
NET ASSETS				299,365		323,508
FUNDS
Unrestricted funds:
General fund Designated funds		17		282,365 17,000		306,508 17,000
				299„365		323,508

	Notes	Total Funds	Total Funds
		2021	2020
		F	E
CASH FLOW FROM OPERATING ACTIVITIES
Cash generated from operating activities	15	(50,833)	(65,010)
NET CASH FLOW FROM OPERATING ACTIVITIES		(50,833)	(65,010)
CASH FLOW FROM INVESTING ACTIVITIES
Payments to acquire tangible fixed assets Interest received		(250) 13	(449) 177
NET CASH FLOW FROM INVESTING ACTIVITIES		(237)	(272)
NET (DECREASE)I INCREASE IN CASH AND CASH EQUIVALENTS		(51,070)	(65,282)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		371,465	436,747
TOTAL FUNDS CARRIED FORWARD		320,395	371,465
Cash and cash equivalents consists of:
Cash at bank and in hand		320,395	371,465

					Unrestricted	Total	Total
					Funds f	2021f	2020 f.
Advancement	ofthe	education	of	children	586,204	586,204	529,303

					Direct	Support	Total	Total
					Charitable f	costs f	2021 f	2020 f
						(note 8)
Advancement	ofthe	education	of	children	509,718	76,486	586,204	529,303

SUPPORT COSTS			2021	2020f
Governance costs (note 9) Premises costs Office and central costs			9,360 58,413 6,971	9,917 53,261 5,336
Depreciation			1,742	1,848
			76,486	70,362
GOVERNANCE COSTS			2021f	2020f
Auditors remuneration
Audit fee			6,600	6,240
Accounting, current year			1,395	1,020
Other accountancy costs				667
Other governance costs			1,365	1,810
			9,360	9,917
Other governance costs consist	of legal fees and consultancy	fees.
NET INCOME/(EXPENDITURE)	FOR THE YEAR		2021f	2020f
This is stated after charging:
Depreciation Audit fee Operating lease costs			1,742 6,600 48,000	1,848 6,420 48,000

ANALYSIS OF STAFF COSTS,	TRUSTEE REMUNERATION	2021	2020
AND EXPENSES AND THE COST OF KEY MANAGEMENT
PERSONNEL
Wages and salaries Social security Defined contribution pension costs Agency staff		417,290 20,336 10,431 8,125	376,501 23,907 9,139 7,393
		456,182	416,940
The average number offull-time Nursery staff	equivalent employees:		24
Employee time has been allocated	to direct charitable expenditure.
No employee received emoluments	ofmore than f60,000 (2020:none).

he total employee benefits of the k 78,920 (2020:f87,997).	ey management personnel	of the charitable	company we
TANGIBLE FIXEDASSETS	Furniture	Office
	and fittings	equipment	Total
	F
Cost
At 1 October 2020	5,532	15,397	20,929
Additions		250	250
Disposals		(41)	(41)
At 30 September 2021	5,532	15,606	21,138
Depreciation At 1 October 2020	5,532	13,436	18,968
Charge for the year		1,742	1,742
Disposals		(41)	(41)
At 30September 2021	5,532	15,137	20,669
Net Book Value
At 30September 2021		469	469
At 30September 2020		1,961	1,961

13.	DEBTORS			2021	2020
	Trade debtors			1,604	2,213
	Other debtors			149	2,661
	Prepayments			12,114	453
				13,867	5,327
14.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR		2021	2020
				E	R
	Trade creditors			3,231	166
	Other creditors			19,235	12,534
	Accruals Deferred income (note 14.1)			7,680 5,220	23,288 19,257
				35,366	55,245
14.1	DEFERRED INCOME			2021	2020
				F.	E
	At 1 October 2020			19,257
	Additional during the year Amounts released to income			5,220 (19,257)	19,257
	At 30September 2021			5,220	19,257
	Deferred income in both 2021		and 2020 relates to nursery fees for the autumn	term.
15.	RECONCILIATION OF NET INCOME TO CASH GENERATED
	FROM OPERATING ACTIVITES			2021	2020
	Net income for the year Depreciation charges Interest receivable			(24,143) 1,742 (13)	(51,031) 1,848 (177)
	Decrease in trade and other debtors (Decrease) in trade and other creditors			(22,414) (8,540) (19,879)	(49,360) 1,581 (17,231)
	Cash generated from operating		activities	(50,833)	(65,010)
16.	ANALYSIS OF NET ASSETS		BETWEEN FUNDS	2021	2020
	Tangible fixed assets			469	1,961
	Current assets			334,262	376,792
	Current liabilities			(35,366)	(55,245)
				299,365	323,508