##
##
|||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|
##
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|Unrestricted|funds||||
|General
fund||291,799|(265,248)|26,551|
|TOTALFUNDS||291,799|(265,248)|26,551|
|Comparatives|for movement
in funds||||
|---|---|---|---|---|
||||Net||
||||movement|At|
|||At 1/9/21|in funds|31/8/22|
|Unrestricted|funds||||
|General fund||530,599|33,544|564,143|
|TOTAL FUNDS||530,599|33,544|564,143|
|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|
##
##
|as follows:|||||
|---|---|---|---|---|
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|Unrestricted|funds||||
|General fund||546,952|(486,857)|60,095|
|TOTALFUNDS||546,952|(486,857)|60,095|
##
||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|