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2023-03-31-accounts

	(	INCORPORAT	ING AN INCOME AND EXPEN for the Year Ended 31 March	DITURE ACCOUNT) 2023
				2023	2022
				Unrestricted	Total
				fund	funds
			Notes	E	E
INCOME AND ENDOWMENTS		FROM
Charitable	activities
Nursery				398,6&1	325,349
Government	grant			930	1,337
Investment	income			641	982
Total				400,252	327,668
EXPENDITURE ON
Charitable	activities
Nursery				382,685	362,352
NET INCOME/(EXPENDITURE)				17,567	(34,684)
RECONCILIATION OF FUNDS
Total funds	brought forward			301,360	336,044
TOTAL FUNDS CARRIED FORWARD				318,927	301,360

		BALANCE SHEET 31 March 2023
			2023	2022
			Unrestricted	Total
			fund	funds
		Notes	E	E
FIXEDASSETS
Tangible assets			15,636	18,727
CURRENT ASSETS
Debtors			21,956	15,982
Cash at bank and	in hand		306,423	283,654
			328,379	299,636
CREDITORS
Amounts falling due within one year			(21,371)	(12,356)
NET CURRENT ASSETS			307,008	287,280
TOTAL ASSETS LESSCURRENT LIABILITIES			322,644	306,007
ACCRUALS AND DEFERRED INCOME		10	(3,717)	(4,647)
NET ASSETS			318,927	301,360
FUNDS
Unrestricted funds			318,927	301,360
TOTAL FUNDS			318,927	301,360

			2023	2022
			f
Deposit account	interest		641	982
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated after charging/(crediting):
			2023	2022
			f	f
Auditors' remuneration			3,310	3,150
Other non-audit	services		7,678	4,584
Depreciation —owned assets			3,905	4,680
Operating leases	- rent		13,920	13,920

STAFF COSTS
				2023	2022
				f	f
Wages and salaries				263,641	253,601
Social security costs				9,033	8,944
Other pension costs				3,239	2,996
				275,913	265,541
The average monthly	number ofemployees		during the year was as follows:
				2023	2022
Management and administration				2	2
Charitable activities				20	23
				22	25
No employees received emoluments		in excess off60,000.
TANGIBLE FIXEDASSETS
					Fixtures
					and
					fittings
					f
COST
At 1April 2022					131,750
Additions					814
At31March 2023					132,564
DEPRECIATION
At 1April 2022					113,023
Charge for year					3,905
At31March 2023					116,928
NET BOOK VALUE
At31March 2023					15,636
At31March 2022					18,727

DEBTORS:AMOUNTS	DEBTORS:AMOUNTS	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR
										2023	2022
										f	f
Trade debtors										15,697	8,178
Bad debt provision										(875)	(875)
Other debtors										5,000	5,000
Pre payments										2,134	3,679
										21,956	15,982
CREDITORS: AMOUNTS				FALLING		DUE WITHIN ONE YEAR
										2023	2022
										f	f
Trade creditors										11,692	3,347
Social security	and other				taxes					788	1,019
Accrued expenses										8,891	7,990
										21,371	12,356
LEASING AGREEMENTS
Minimum lease		payments			under	non-cancellable	operating	leases fall	due as follows:
										2023	2022
										f	f
Within one year										13,920	13,920
Between one	and five		years							24,360	9,280
										38,280	23,200
ACCRUALS AND		DEFERRED INCOME
										2023	2022
										f	f
Deferred government			grants							3,717	4,647
IVIOVEMENT	IN	FUNDS
										Net
										movement	At
									At 1.4.22	in funds	31.3.23
									f	f	f
Unrestricted	funds
General fund									301,360	17,567	318,927
TOTALFUNDS									301,360	17,567	318,927
Net movement		in funds,			included	in the above are as follows:
									Incoming	Resources	Movement
									resources f	expended f	in funds f
Unrestricted	funds
General fund									400,252	(382,685)	17,567
TOTAL FUNDS									400,252	(382,685)	17,567

					Net
					movement	At
				At 1.4.21	in funds	31.3.22
				f	f	f
Unrestricted	funds
General fund				336,044	(34,684)	301,360
TOTAL FUNDS				336,044	(34,684)	301,360
Comparative	net movement	in funds, included	in the above are as follows:
				Incoming	Resources	Movement
				resources f	expended f.	in funds f
Unrestricted	funds
General fund				327,668	(362,352)	(34,684)
TOTAL FUNDS				327,668	(362,352)	(34,684)

			Net
			movement	At
		At 1.4.21	in funds	31.3.23
		f	f	f
Unrestricted	funds
General fund		336,044	(17,117)	318,927
TOTAL FUNDS		336,044	(17,117)	318,927

		Incoming	Resources	Movement
		resources f	expended	in funds f
Unrestricted	funds
General fund		727,920	(745,037)	(17,117)
TOTAL FUNDS		727,920	(745,037)	(17,117)

		2023	2022
		F
INCOME AND ENDOWMENTS
Investment income
Deposit account interest		641	982
Charitable activities
Nursery income		398,681	325,349
Government grant		930	1,337
		399,611	326,686
Total incoming resources		400,252	327,668
EXPENDITURE
Charitable activities
Wages		263,641	253,601
Social security		9,033	8,944
Pensions		3,239	2,996
Food and drink		11,029	9,713
Insurance		2,851	2,962
Ught and heat		18,458	9,910
Telephone		1,713	1,499
Postage and stationery		1,047	506
Sundries		4,266	5,637
Toys and equipment		726	1,417
Repairs and renewals		4,790	5,906
Cleaning		11,937	9,783
Rent		13,920	13,920
Bad debts			875
Agency staff costs		529	9,443
Consultancy fees		15,016	7,376
Depreciation offixtures	and fittings	3,905	4,680
		366,100	349,168
Support costs
Finance
Bank charges		619	383
Governance costs
Auditors' remuneration		3,310	3,150
Auditors' remuneration	for non audit work	7,678	4,584
Legal and professional	fees	4,978	5,067
		15,966	12,801
Total resources expended		382,685	362,352
Net income/(expenditure)		17,567	(34,684)