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