2022-08-31-accounts

Reference and Administrative	Reference and Administrative	Details
Trustees' report
Trustees' responsibilities
Independent auditors'	report
Statement offinancial	activities
Balance sheet
Cash flow statement
Notes to the financial	statements

Charity name	Charity name		StAidan's Day Nursery	StAidan's Day Nursery
Charity registration		number	1139082
Principal	office		Victoria Place
			CARLISLE
			CA1 1LT
Registered office			Victoria Place
			CARLISLE
			CA1 1LT
Trustees			M Murphy
			W Mitchinson
			D Watson	(Resigned	16May 2022)
			K Dalgliesh	(Appointed	15November 2022)
Manager			E Dey
Auditor			Dodd 6Co Audit Limited
			FIFTEEN Rosehill
			Montgomery	Way
			Rosehill Estate
			CARLISLE
			CA1 2RW

				Unrestricted	Total Funds	Total Funds
				Funds	2022	2021
			Note	8
Income and endowments		from:
Other trading activities				4,015	4,015	3,102
Investment income				1,922	1,922	681
Charitable activities				1,176,189	1,176,189	1,270,145
Total income				1,182,126	1,182,126	1,273,928
Expenditure on:
Raising funds				2,603	2,603	2,172
Charitable activities				1,113,877	1,113,877	964,454
Total expenditure				1,116,480	1,116,480	966,626
Net movements in	funds			65,646	65,646	307,302
Reconciliation of	funds
Total funds brought	forward			1,328,534	1,328,534	1,021,232
Total funds carried	forward			1,394,180	1,394,180	1,328,534

					2022	2021
				Note
Net cash	flow from operating		activities	15	130,178	343,620
Capital expenditure		and financial investment
Purchase	oftangible	fixed assets			(25,072)	(16,689)
					(25,072)	(16,689)
Increase	incash				106,349	326,931

residual v	alue, over their expecte	d useful economic life a	s follows:
Furniture	and equipment	15%reducing	balance basis
Toys and	playthings	33%reducing	balance basis

				Unrestricted	Total Funds	Total Funds
				Funds	2022	2021
						6
Interest	on	cash	deposits	1,922	1,922	681

		Unrestricted	Total Funds	Total Funds
		Funds 6	2022 6	2021 f
Charitable	activities
CCC grants		516,452	516,452	634,099
Fees income		657,457	657,457	619,072
Government	grants receivable	2,280	2,280	16,974
		1,176,189	1,176,189	1,270,145

			Fundraising	Charitable activities	Total 2022	Total 2021
Direct costs
Food				33,755	33,755	27,501
Nappies, toiletries, etc				2,677	2,677	2,446
Toys and equipment				11,421	11,421	13,466
Fundraising purchases			2,603		2,603	2,172
Wages and salaries				837,845	837,845	720,928
Staff NIC (Employers)				45,860	45,860	30,057
Staff pensions				13,560	13,560	12,676
Staff uniform and protective		clothing		7,767	7,767	10,738
Staff training				5,081	5,081	4,234
Books and activity costs				2412	2412	300
			2,603	960,378	962,981	824,518
Supportcosts
Rent				37,782	37,782	30,000
Rates				3,224	3,224	160
Water rates				1,529	1,529	1,632
Light, heat and power				13,092	13,092	8,806
Insurance				9,626	9,626	10,684
Repairs and maintenance				14,600	14,600	12,449
Telephone and fax				2,441	2,441	3,857
Printing, postage and stationery				7,382	7,382	6,129
Sundry expenses				3,271	3,271	3,917
Cleaning				6,782	6,782	7,178
Accountancy fees				7,494	7,494	8,094
Bookkeeperfees				2,679	2,679	6,943
Auditors' remuneration				3,840	3,840	3,540
Legal and professional	fees			3,435	3,435	1,781
Bank charges				678	678	556
Depreciation				34,401	34,401	36,382
(Profit)Ross on sale of for charity's own use	tangible fixed assets held			1,243	1,243
				153,499	153,499	142,108
			2,603	1,113,877	1,116,480	966,626

			2022	2021
				8
Accountancy	fees		7,494	8,094
Auditors remuneration			3,840	3,540
Bookkeeper	fees		2,679	6,943
Legal and professional		fees	3,435	1,781
			17,448	20,358

		2022	2021
		No.	No.
Charitable activities		57	55
The aggregate	payroll costs ofthese persons were as follows:
		2022	2021
		8	8
Wages and salaries		837,845	720,928
Social security		45,860	30,057
Other pension	costs	13,560	12,676
		897,265	763,661

				Furniture and	Toys and
				equipment	playthings	Total
				E	E
	Cost
	As at 1 September 2021			350,948	56,493	407,441
	Additions			25,072		25,072
	Disposals			(3,127)		) (3,127
	As at 31 August 2022			372,893	56,493	429,386
	Depreciation
	As at 1 September 2021			177,639	39,510	217,149
	Eliminated on	disposals		(1,884)		(1,884)
	Charge for the	year		28,740	5,661	34,401
	As at 31 August 2022			204,495	45,171	249,666
	Net book value
	As at 31 August 2022			168,398	11,322	179,720
	As at 31 August 2021			173,309	16,983	190,292
11	Debtors
					2022	2021
					E	E
	Trade debtors				15,804	16,596
	Prepayments	and accrued income			2,287	1,814
					18,091	18,410
12	Creditors: Amounts		falling due within one year
					2022	2021
					F	E
	Trade creditors				633	848
	Taxation and	social security			21,328
	Accruals and	deferred	income		24,780	16,081
					46,741	16,929

					Land and	Buildings	Other
					2D22	2021	2D22	2021
					E	E	E	F.
Within	one	year			12,000	12,000
Within	two	and	five	years			4,990	7,385
					12,000	12,000	4,990	7,385

					2022	2021
					F	E
Net incoming	resources				65,646	307,302
Depreciation,	amortisation	and impairment		charges	34,401	36,382
Decrease in	debtors				319	662
Increase/(decrease) in creditors					29,812	(726)
Net cash inflow from operating			activities		130,178	343,620

		At 1
		September	Incoming	Resources	At 31
		2021	resources	expended	August 2022
General Funds
Unrestricted	income fund	1,328,534	1,182,126	(1,116,480)	1,394,180
Prior period

					Incoming	Resources	At 31
				P m 2020	resources	expended	August 2021
General	Funds
Unrestricted		income	fund	1,021,232	1,273,928	(966,626)	1,328,534

		Unrestricted	Total Funds	Total Funds
		Funds	2022	2021
				8
Tangible assets		179,720	179,720	190,292
Current assets		1,261,201	1,261,201	1,155,171
Creditors: Amounts	falling due within one year	(46,741)	(46,741)	(16,929)
Net assets		1,394,180	1,394,180	1,328,534
Prior period

		Unrestricted	Total Funds	TotalFunds
		Funds	2021	2020
				8
Tangible assets		190,292	190,292	209,985
Current assets		1,155,171	1,155,171	828,902
Creditors: Amounts	falling due within one year	(16,929)	(16,929)	(17,655)
Net assets		1,328,534	1,328,534	1,021,232