2023-08-31-accounts - Manor Twiglets Nursery Limited

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

		Page
Report ofthe Trustees		1 to	5
Independent Examiner's	Report	6 to	7
Statement of Financial	Activities
Balance Sheet		9 to	10
Cash Flow Statement
Notes to the Cash Flow	Statement	12
Notes to the Financial Statements		13 to	20

		2023	2022
		Unrestricted	Total
		fund	funds
	Notes	f	f
FIXED ASSETS
Tangible assets		7,504	3,572
CURRENT ASSETS
Stocks	12	719	959
Debtors	13	58,241	63,619
Cash at bank and in hand		174,042	159,315
		233,002	223,893
CREDITORS
Amounts falling due within one year	14	(18427)	(27 366)
NET CURRENT ASSETS		214,575	196,527
TOTAL ASSETS LESSCURRENT LIABILITIES		222,079	200,099
NET ASSETS		222,079	200,099
FUNDS	16
Unrestricted funds		222,079	200,099
TOTAL FUNDS		222,079	200,099

				2023	2022
		Notes		f	f
Cash flows from operating	activities
Cash generated from operations			1	22,644	(21,975)
Net cash provided by/(used	in) operating		activities	22,644	(21,975)
Cash flows from investing	activities
Purchase oftangible fixed	assets			(7,959)	(1,330)
Interest received				42	4
Net cash used in investing	activities			(7,917)	(1,326)
Change in cash and cash equivalents		in
the reporting period				14,727	(23,301)
Cash and cash equivalents	at the
beginning ofthe reporting	period			159,315	182,616
Cash and cash equivalents	at the end	of
the reporting period				174,042	159,315

	RECONCILIATION	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	TO NET CASH FLOW	FROM OPERATING	FROM OPERATING
	ACTIVITIES
						2023	2022
						f	E
	Net Income/(expenditure)		for the reporting	period	(as per the
	Statement of Financial Activities)					21,980	(11,678)
	Adjustments for:
	Depreciation charges					4,027	4,644
	Interest received					(42)	(4)
	Decrease/(increase)	In stocks				240	(959)
	Decrease/(increase)	in debtors				5,378	(19,924)
	(Decrease)/increase	in creditors				(8,939)	5,946
	Net cash provided	by/(used	in) operations			22,644	(21,975)
2.	ANALYSIS OF CHANGES IN		NET FUNDS
					At 1.9.22	Cash flow	At 31.8.23
					f	E	f
	Net cash
	Cash at bank and in hand				159,315	14,727	174,042
					159,315	14,727	174,042
	Total				159,315	14,727	174,042

		Notes to the Financial Statements for the Year Ended 31August	-continued 2023
3.	OTHER ACTIVITIES
			2023	2022
			f	f
	Fundraising events		1,525	1,364
4.	INVESTMENT INCOME
			2023	2022
			f	f
	Deposit account Interest		42	4
5.	CHARITABLE ACTIVITIES COSTS
				Direct
				Costs (see
				note 6)
				f
	Charity Management	&
	Administration			428,063
	Nursery Direct Costs			34,348
	Overheads			47,989
				510,400
6.	DIRECT COSTS OF CHARITABLE ACTIVITIES
			2023	2022
			f	f
	Trustees' remuneration	etc	87,187	60,726
	Staff costs		339,646	316,851
	Rates and water		2,240	1,507
	Insurance		2,140	1,983
	Telephone and advertising		602	606
	Postage and stationery		972	1,195
	Accountancy		7,777	6,391
	Alarm		840	2,217
	Archive storage		3,430	1,858
	Computer costs		1,271	584
	Fundraising costs		213	436
	Legal and professional		6,555	7,052
	Rent		13,395	10,595
	Training		1,073	6,296
	Staff vetting		1,230	337
	Staff functions		1,992	1,348
	Subscriptions		237
	Charitable donations		65
	Carried forward		470,865	419,982

DIRECT COSTS OF CHARITABLE ACTIVITIES - contin	ued
	2023	2022
	f	f
Brought forward	470,865	419,982
Bad debts	1333	3,920
Books and activities	2,349	1,359
Cleaning and maintenance	9,173	9,339
Hotlunches	10,720	7,019
Play resources	3,088	11,387
Snacks	2,130	2,463
Supplies	5,529	7,821
Uniforms	1,186	1,786
Depreciation	4,027	4,644
	510,400	469,720

			2023	2022
			f	f
Depreciation	-owned	assets	4,027	4,642

					for the	Year	Ended 31August 2023
9.	STAFF COSTS
								2023		2022
								f		f
	Wages and salaries							397,495		352,236
	Social security	costs						21,730		18,707
	Other pension	costs						7,608		6,634
								426,833		377,577
	The average monthly			number	of employees		during the year was as follows:
								2023		2022
	Nursery staff								25	24
	No employees	received emoluments				in excess of660,000.
10.	COMPARATIVES FOR			THE STATEMENT OF			FINANCIAL ACTIVITIES
										Unrestricted
										fund
										E
	INCOME AND	ENDOWMENTS			FROM
	Charitable activities									456,674
	Other activities									1,364
	Investment income									4
	Total									458,042
	EXPENDITURE	ON
	Charitable activities
	Charity Management			&Administration						377,914
	Nursery Direct	Costs								41,611
	Overheads									50,195
	Total									469,720
	NET INCOME/(EXPENDITURE)									(11,678)
	RECONCILIATION OF			FUNDS
	Total funds brought		forward							211,777
	TOTAL FUNDS	CARRIED FORWARD								200,099