2023-08-31-accounts - The Brambles Nursery And Children's Centre Ltd

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		Page
Report ofthe Trustees	1	to	2
Independent Examiner's Report
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements	6	to	11
Detailed Statement of Financial Activities		12

				2023	2022
				Unrestricted	Total
				fund	funds
			Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies				10,325	5,070
Charitable activities
Nursey fee income				278,522	248,308
Other trading activities				2,095	1,468
Investment income				857	307
Total				291,799	255,153
EXPENDITURE ON
Charitable activities
Cost ofproviding facilities in futtherance		of
charity's objectives				265,248	221,609
NET INCOME				26,551	33,544
RECONCILIATION	OF FUNDS
Total funds brought forward				564,143	530,599
TOTAL FUNDS CARRIED FORWARD				590,694	564,143

	BALANCE SHEET 31AUGUST 2023
		2023	2022
		Unrestricted	Total
		fund	fimds
	Notes
FIXEDASSETS
Tangible assets	10	403,471	403,995
CURRENT ASSETS
Debtors		16,119	12,931
Cash at bank and in hand		177,317	150,975
		193,436	163,906
CREDITORS
Amounts falling due within one year	12	(6,213)	(3,758)
NET CURRENT ASSETS		187,223	160,148
TOTAL ASSETSLESSCURRENT
LIABILITIES		590,694	564,143
NET ASSETS		590,694	564,143
FUNDS	13
Unrestricted funds		590,694	564,143
TOTAL FUNDS		590,694	564,143

	FORTHE YEAR ENDED 31AUGUST	FORTHE YEAR ENDED 31AUGUST	2023
	DONATIONS AND LEGACIES
			2023	2022
	Donations		10,325	3,320
	Grants			1,750
			10,325	5,070
	Grants received, included	in the above, are as follows:
			2023	2022
	Apprentice incentive			1,750
3.	OTHER TRADING ACTIVITIES
			2023	2022
	Fundraising events		2,095	1,468
4.	INVESTMENT INCOME
			2023	2022
	Deposit account interest		857	307
5.	INCOME FROM CHARITABLE ACTIVITIES
			2023	2022
		Activity
	Nursery fees —Parents	Nursey fee income	121,634	140,384
	Nursery fees - Cornwall Council	Nursey fee income	156,888	107,924
			278,522	248,308
6.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)	is stated after charging/(crediting):
			2023	2022
	Depreciation - owned assets		2,029	2,086

The average monthly nu	mber ofemp	loyees during the year was as follows:
			2023	2022
Nursery staff			17	16
No employees received	emoluments	in excess off60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted
				fund
INCOME AND ENDOWiiENTS		FROM
Donations and legacies				5,070
Charitable activities
Nursey fee income				248,308
Other trading activities Investment income				1,468 307
Total				255,153
EXPENDITURE ON
Charitable activities
Cost ofproviding facilities in furtherance of charity's objectives				221,609
NET INCOME				33,544
RECONCILIATION	OF FUNDS
Total funds brought forward				530,599
TOTAL FUNDS CARRIED FORWARD				564,143

10.	TANGIBLE FIXEDASSETS
		Long	Plant and
		leasehold	machinery	Totals
	COST
	At 1 September 2022	385,214	30,740	415,954
	Additions		1,505	1,505
	At 31August 2023	385,214	32,245	417,459
	DEPRECIATION
	At 1 September 2022		11,959	11,959
	Charge for year		2,029	2,029
	At 31 August 2023		13,988	13,988
	NET BOOKVALUE
	At 31 August 2023	385,214	18,257	403,471
	At 31 August 2022	385,214	18,781	403,995
11.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade debtors		15,738	12,857
	Other debtors		381	74
			16,119	12,931
12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade creditors			289
	Social security and other taxes		5,040	2,653
	Accruals and deferred income		1,173	816
			6,213	3,758
13.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1/9/22	in funds	31/8/23
	Unrestricted funds
	General fund	564,143	26,551	590,694
	TOTAL FUNDS	564,143	26,551	590,694

Comparative	net movement in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		255,153	(221,609)	33,544
TOTALFUNDS		255,153	(221,609)	33,544

A current yea	r 12 months and prior year 12m	onths combined position is as follows:
			Net
			movement	At
		At 1/9/21	in funds	31/8/23
Unrestricted	funds
General fund		530,599	60,095	590,694
TOTAL FUNDS		530,599	60,095	590,694

	FOR THE YEAR ENDED	31AUGUST 2023
		2023	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations		10,325	3,320
Grants			1,750
		10,325	5,070
Other trading activities Fundraising events		2,095	1,468
Investment income
Deposit account interest		857	307
Charitable activities
Nursery fees - Parents Nursery fees - Comwall	Council	121,634 156,888	140,384 107,924
		278,522	248,308
Total incoming resources		291,799	255,153
EXPENDITURE
Charitable activities
Wages Social security Pensions		203,355 4,497 3,003	175,900 3,847 2,444
Rates and water		1,260	1,146
Insurance		3,451	2,835
Light and heat Telephone Postage and stationery Advertising Sundries		4,299 1,207 631 520 192	4,095 1,178 811 208 208
Repairs and renewals Laundry and cleaning Training costs Fundraising costs Food		23,978 3,784 2,312 2,485 6,731	14,593 2,622 438 1,734 6,512
Accountancy Ofsted costs		1,161 220	816 220
Bad Debts		15	(85)
Plant and machinery Bank charges and interest		2,029 118	2,087
		265,248	221,609
Total resources expended		265,248	221,609
Net income		26,551	33,544