2023-08-31-accounts

			Page
Legal and administrative		information
Trustees' report			2-4
Independent examiners'		report
Statement of financial	activities
Balance sheet			7-8
Cash flow statement
Notes tothe financial	statements		10-20

		Gosforth	Nursery	Nursery	Ltd
		(A company limited		by	guarantee)
	Legal and administrative				information
Charity number		1133546
Company registration	number	06952333
Business address		Gosforth Nursery		Ltd
		Gosforth Cof E School
		Wasdale Road
		GOSFORTH
		CA20 1AZ
Registered office		The Old Forge
		Beck Place
		GOSFO RTH
		CA20 1AT
Trustees		D N Brooks
		TA Morris
		LJ Risager Wilson		Ponting
		C K Pyke				Resigned	01February 2023
		P M I Ellis
		G Oji				Appointed	31January 2023
		E CV Bates				Appointed	23 October 2023
Accountants		robinson+co	(Gosforth)		Limited
		The Old Forge
		Beck Place
		GOSFORTH
		CA20 1AT
Bankers		HSBC Bank pic
		3 Pow Street
		WORKINGTON
		CA14 3AT

			unrestricted	Restricted	2023	2022
			funds	funds	Total	Total
		Notes	f	6	6	6
Income
Income from charitable activities Income from other trading activities:			251,445	121,819	373,264	267,217
Activities for generating Investment income	funds		7,543 378		7,543 378	6,057 20
Totalincome			259,366	121,819	381,185	273,294
Expenditure
Charitable activities		5	225,421	135,443	360,864	304,044
Total expenditure			225,421	135,443	360,864	304,044
Net income/(expenditure)	for the year		33,945	l13,624)	20,321	(30,750)
Total funds brought forward			143,582	217,974	361,556	392,306
Total funds carried forward			177,527	204,350	381,877	361,556

					2023		2022
			Notes
Fixed assets
tangible assets			12		317,674		324,257
Current assets
Cash at bank	and in hand			73,567		41,986
				73,567		41,986
Creditors: amounts		falling
due within one year			13	(9,364)		(4,687)
Net current	assets				64,203		37,299
Net assets					381,877		361,556
Funds
Restricted income funds					204,350		217,974
Unrestricted	mcome funds				177,527		143,582
Totalfunds					381,877		361,556

	f	or the year ended 31Au	gust 2023
				2023	2022
			Notes	f	f
Net cash used by operating	activities		19	46,744	(12,527)
Cash flows from investing	activities
Interest and dividends				378	20
Purchase oftangible fixed assets				(15,541)	36,236
Net cash provided by investing activities				(15,163)	(36,216)
Change in cash and cash equivalents		in the year		31,581	(48,743)
Cash and cash equivalents	brought forward			41,986	90,729
Cash and cash equivalents	carried forward			73,567	41,986

Income fro	m charitable activities
		Unrestricted	Restricted	2023	2022
		funds	funds	Total	Total
			E	E	E
Government	grants	53,328		53,328	4,285
Fees from parents		198,117		198,117	190,266
Early years	entitlements		121,819	121,819	72,666
		251,445	121,819	373,264	267,217

Activities f	or generating funds
		Unrestricted	2023	2022
		funds	Total	Total
		E	E	E
Fundraising	events	4,498	4,498	3,572
Income from	solar panels	3,045	3,045	2,485
		7,543	7,543	6,057

						Unrestricted	2023	2022
						funds f	Total f	Totalf
Bank interest receivable						378	378	20
						378	378	20
In 2022 all ofthe investment			income was attributable	to unrestricted	income funds.
Costs ofchaditable		activities - by fund type
				Unrestricted		Restncted	2023	2022
				funds f		fundsf	Total E	Total f
Operation	of nursery			225,421		135,443	360,864	304,044
				225,421		135,443	360,864	304,044

Costs of	cha	ritable activities - by ac	tivity
			Activities
			undertaken	Support	2023	2022
			directly f	costs E	Total f	Total E
Operation	of	nursery	357,532	3,332	360,864	304,044
			357,532	3,332	360,864	304,044

								Operation	2023	Z022
								ofnursery	Total	Total
								E	6	6
Accountancy	charges							1,110	1,110	996
Legal and professional		fees						1,081	1,081	870
Bank charges								106	106	103
Sundry expenses								1,035	1,035	810
								3,332	3,332	2,779
Net incoming/(outgoing)			resources			for the year
									2023	2022
									f.
Net incoming/(outgoing)			resources		isstated after charging:
Depreciation	and other	amounts		written		offtangible	fixed assets		22.124	21,047

Employment	costs	2023	2022
		E
Wages and salaries		272,403	229,806
Soaal security	costs	12,786	8,400
Pension costs		4,595	3,386
		289,784	241,592

The average	monthly	numbers ofemployees	(including	the trustees) during the year was as follows:
				2023	2022
				Number	Number
Staff				18	19
During the year no expenses were paid to trustees (2022 - Enil).

from the	company and was asfollows:
		2023	2022
		E	E
Pension	charge	4,595	3,386

		Short	Fixtures,
Tangible fixed	assets	leasehold	fittings and
		property	equipment	Total
		E	E
Cost
Ai 1September	2022	484,819	8,401	493,220
Additions		12,866	2,675	15,541
At31August 2023		497,685	11,076	508,761
Depreciation
At 1September	2022	162,899	6,064	168,963
Charge forthe	year	20,870	1,254	22,124
At 31August 2023		183,769	7,318	191,087
Net book values
At 31August 2023		313,916	3,758	317,674
At 31August 2022		321,920	2,337	324,257

within one year		2023	2022
Other taxes and social	security	4,940	1,374
Other creditors		3,176	1,465
Accruals and deferred	income	1,248	1,848
		9,364	4,687

						2023	2022f
Financial	liabilities	measured	at amortised	cost
Other creditors						3,176	1,465
Accruals						1,248	1,848
						4,424
Analysis	ofnet assets between funds
					Unrestricted	Restricted	Total
					funds f	funds f	fundsf
Fund balances at 31August 2023			as represented	by:
Tangible	fixed assets				113,324	204,350	317,674
Current	assets				73,567		73,567
Current	liabilities				(9,364)		(9,364)
					177,527	204,350	381,877
					unrestricted	Restricted	Total
					funds	funds	funds
					f	f	f
Fund balances at 31August 2022			as represented	by:
Tangible	fixed assets				106,283	217,974	324,257
Current	assets				41,986		41,986
Current	liabilities				(4,687)		(4,687)
					143,582	217,974	361,556

Anaysls	ofmovements	in unrestricted	funds - current year
			At			At
			1September	Incoming	Outgoing	31August
			2022	resources	resources	2023
			E	E	E	E
General	funds		143,582	259,366	i225,421)	177,527
Anaysis	ofmovements	in unrestricted	funds - previous year
			At			At
			1September	Incoming	Outgoing	31August
			2021	resources	resources	2022
			E	E	E	E
General	funds		160,708	200,628	)217,754)	143,582

Analysis ofmo	vemen	ts		in res	tricte	d	fun	ds	- curr	ent		year
												At						At
											1	September		Incoming		Outgoing	31August
												ZBZ2		resources		resources		Z023
												f				E
Building grants and donations												217,974				(13,624)	204,350
Other restricted	funds													121,819		(121,819)
												217,974		121,819		(135,443)	204,350
Anaysis of movements				In restricted			funds - previous					year
												At						AT
											1September			Incoming		Outgoing	31August
												2021		resources		resources		2022
												f			f	f		f
Building grants	and donations											231,598				(13,624)	217,974
Other restricted	funds													72,666		(72,666)
												231,598		72,666		(86,290)	217,974
purposes ofrestricted				funds
Building grants	and	donations			—these		funds		arise	from grants and				donations		given for the	building	of a
purpose-built nursery.			The balance			at	the	year end		is	represented		entirely by		building improvements			made
from the restricted fund,				less accumultated				depreciation				thereon, with		a net book		value ofE204,350.
Other restricted	funds		include		grants	and donations				where the funder				or donor	has specified the purpose for
which the funds	must	be		used.	All such		funding		was fully			spent at the	balance sheet date.
Financial commitments
At 31August 2023the company					had	annual		commitments				under non-cancellable			operating leases		as follows:
																Land and	buildings
																ZOZ3		2022
																f
Expiry date:
In over five years																351		344

19.	Reconciliation ofnet	movement	movement	in funds to net cash flow from operating	in funds to net cash flow from operating	activities	activities
							2023	2022
							6	6
	ivet movement in funds						20,321	(30,750)
	Add back depreciation	charge					22,124	21,047
	Deduct interest income	shown	in investing		activities		(378)	(20)
	(Decrease)/increase in	creditors					4,677	(2,S04)
	Net cash used by operating		activities				46,744	(12,527)
20.	Analysis ofchanges in net funds
					Opening		Cash	Closing
					balance		flows	balance
	Cash at bank and in hand				41,986		31,581	73,567
	afet funds				41,986		31,581	73,567