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2021-04-05-accounts

Charity registration number: 1141846

St John's Little Learners Day Nursery

Annual Report and Financial Statements

for the Year Ended 5 April 2021

St John's Little Learners Day Nursery

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 7
Statement of Trustees' Responsibilities 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 20

St John's Little Learners Day Nursery

Reference and Administrative Details

Trustees T S Holliday C J Farrow E Gould, Treasurer Other Officers T S Holliday, Chair Principal Office Sallowbush Road Huntingdon Cambridgeshire PE29 7LA Charity Registration Number 1141846 Accountant TC Group 4 Cyrus Way Cygnet Park Hampton Peterborough PE7 8HP

Page 1

St John's Little Learners Day Nursery

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 5 April 2021.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

St John's Little Learners adopted the Pre-school Learning Alliance Constitution on the 23rd April 2010 and registered as a charity on the 11th May 2011

Recruitment and Appointment of Trustees

The Trustees are known as members of the Executive Committee. Under the requirements of the constitution the members of the Executive Committee are elected to serve a period of a year after which they must be re-elected at the next AGM. Retiring Officers and committee members are eligible for re-election unless they have already served on the committee in any capacity for ten consecutive years. The Trustees have the power to co-opt up to 3 further members on to the committee at any time, but shall retire at the next AGM. No co-opted member shall serve for more than six consecutive years.

All members of the Executive Committee give their time voluntarily and receive no benefits from the charity.

Trustee induction and training

New Trustees are provided with an induction pack and receive a presentation in respect of their legal obligations under charity law by local infrastructure support organisation Hunts Forum. Trustees are encouraged to attend appropriate training events (Hunts Forum, Pre-school Alliance and Early Years Childcare Services) where these facilitate the undertaking of their role.

Organisation

The committee meets ½ termly and is responsible for the overall management and control of the Day Nursery. The committee members are also charity trustees of the Day Nursery.

Related parties

The charity has close relationships with Huntingdon Child and Family, Early Years Childcare Services, Health, Social Care, Local Safeguarding Board, St John's C of E Primary School, Huntingdon Nursery School, Hunts Forum, Ofsted and the Pre-school Learning Alliance.

Senior Member of Staff attends HCAP (Huntingdon Community Action Projects), regularly to support Community Development Work,

Risk Management

The Nursery Manager and staff regularly conduct reviews of policies. The nursery manages practice by complying with Ofsted regulation via a self-evaluation. This is monitored by regular visits from the local authority by implementing The Early Years Quality Framework.

Comprehensive systems are in place to ensure the following:-

The nursery has been awarded Environmental Health’s food hygiene’s highest rating of 5 (very good).

Page 2

St John's Little Learners Day Nursery

Trustees' Report

AIMS AND OBJECTIVES

WE PROVIDE A WARM, CARING AND HOMELY ENVIRONMENT BY HAVING ALL CHILDREN OF DIFFERENT AGES IN THE SAME ROOM WHERE WE ARE ABLE TO MEET INDIVIDUAL NEEDS

Purposes and Aims

The aims of the Day Nursery are to enhance the development and education of children primarily under statutory school age, by the provision of high quality childcare for families. We endeavour to do this by;

Ensuring our work delivers our aims

All staff members caring for children are experienced, qualified, caring and professional. We have designated staff with experience and relevant qualifications in charge of specific areas; Senco, Enco, Health and Safety, Child Protection and Key Working. We continuously monitor our self-evaluation form ensuring our actions are completed and our objectives are met. This practice has been very effective as the nursery was awarded ‘outstanding’ for the consecutive second time on 20th January 2014. We were awarded outstanding in all areas of the inspection. We are continuously monitoring our children and where necessary referring them to the appropriate hub of support.

Menus are designed and food prepared in accordance with Safer Food, Better Business guidelines from Food Standards Agency, and also Eat Better, Start Better from the School Food Trust.

Ultimately we continue to review our aims annually, update our parents via newsletters.

Recent comments from our parents

What You Thought We Did Particularly Well at Little Learners

“Great relationships between adult and children”

Page 3

St John's Little Learners Day Nursery

Trustees' Report

Activities

During this financial year we received funding from The National Lottery again, to help towards the running of a Summer Scheme. Although the Summer Scheme did not actually take place, we still purchased activities for those children who were due to attend. This packs included baking items, growing seeds and plenty of other activities for the children to complete with their families.

The response from this was very encouraging, with comments from the parents asking if we could do it every year.

Who used and benefitted from our services?

Little Learners is a 30 place nursery but because of our commitment to the needs of our community we offer flexible sessions so that up to 40 families can benefit from the nursery’s high quality childcare at any one time.

Currently 100% of our families live within the local community.

We are registered and offer places for the 15 and 30 hours free education grant for 3+. In addition we also recognised as a quality provider and as such are able to offer sessions for Granted Two’s.

We offer a breakfast club for children up to the age of 8 years old, who attend St John’s Primary School.

Page 4

St John's Little Learners Day Nursery

Trustees' Report

ACHIEVEMENTS AND PERFORMANCE

The nursery implements the Early Years Foundation Stage 2017, in order to provide a curriculum based practice that utilises a key working (observation) system that ensures children make steady progress from their starting points.

Supporting children’s Achievements

All children’s achievements are assessed by using the Nursery’s summative reporting system highlighting achievements in the prime and specific areas of development and learning. It shows most of our children are steadily developing at individual rates. This ensures children have the broad range of knowledge and skills that provide the right foundation for good future progress through school and life.

Narrowing the gap

We also use a summative reporting system to manage our Narrowing the Gap cohorts to ensure children are progressing. We have supported our children with different ways of learning, for example role playing stories for children with English as an additional language (EAL) and reading stories and singing songs for our younger children. Key people work with families when gaps in their children’s learning are identified, e.g. resources from the nursery are often lent to families to support their children’ development.

A member of staff has recently been trained on how to support children with language and communication delay. This is called Early Talk Boost, and is now being implemented within the setting.

We also receive additional money from the government for children who are eligible for Early Years Pupil Premium (EYPP). We currently have 4 children in receipt of EYPP.

Extra-curricular activities are planned to support children in areas of learning where a delay has been highlighted.

Summatives also illustrate any gaps in teaching that need to be addressed and these are added to our Quality Framework self-assessment action plan; please refer to our Future Plans at the end of the document.

Additional Needs

Children with additional needs are supported in partnership with the Early Years Support Service. We liaise with the next setting to ensure smooth transitions.

Between April 2020 and April 2021, 1 family had Early Support. No families were referred to the Children Centre’s speech and language drop in sessions.

Page 5

St John's Little Learners Day Nursery

Trustees' Report

English as an Additional Language

In the autumn term of 2021, 53% of our children had English as an additional language, therefore to ensure we are meeting the children’s needs and narrowing the gap, we support the children in the setting by having literature in many languages at the nursery. All key personnel greet the children in their home language. Staff have learnt some songs in children’s home languages and are encouraging children to teach them their language for the food, drink etc. at meal times. We also have numbers and colours displayed in the children’s home languages plus 2 full size body maps. Parents and carers have been asked to provide us with some of the main words in their language along with how to pronounce them.

Partnership with Parents

Parents’ language and communication is supported by having information in a variety of languages and posters of significant events displayed. Parents are welcome to bring translators to key visits and parents’ evenings, if required. (Unable to offer this service due to Covid-19)

This is backed up by the daily implementation of our inclusion policy. Staff will also signpost parents to English courses if requested,

Parent’s evenings, committee roles and rotas ensure the parents have the opportunity to become involved in the nursery.

Parents are encouraged to add to their Learning Journal, anything their child has accomplished at home.

Professional Development

The team has been supported with in-house training and supervisions that have developed their professionalism to ensure they are working to their full potential.

Page 6

St John's Little Learners Day Nursery

Trustees' Report

FINANCIAL REVIEW

The principle funding sources are Early Year Education Funding (EYEF) (government) and fees from parents and carers. The nursery now takes 94% of its income from (EYEF). Another source of income has been fundraising initiatives carried out at the nursery and we received additional Early Years Pupil Premium.

Results

The results of the year and the charity’s financial position in the year ended 5th April 2021 are shown in the financial statements enclosed.

Reserves Policy

The Executive Committee has examined the charity’s requirements for the reserves in light of the main risks to the organisation. The Trustees believe that the minimum level of the reserves should be the equivalent of three month’s operating costs calculated and reviewed annually. The Trustees believe that reserves should be at least at this level to ensure the Nursery can run effectively and meet the needs of its users.

FUTURE PLANS

The annual report was approved by the trustees of the charity on 18 February 2022 and signed on its behalf by:

T S Holliday Trustee

Page 7

St John's Little Learners Day Nursery

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 18 February 2022 and signed on its behalf by:

T S Holliday Trustee

Page 8

St John's Little Learners Day Nursery

Independent Examiner's Report to the trustees of St John's Little Learners Day Nursery

I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2021 which are set out on pages 10 to 20.

Respective responsibilities of trustees and examiner

As the charity’s trustees of St John's Little Learners Day Nursery you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the St John's Little Learners Day Nursery's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of St John's Little Learners Day Nursery as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

M Burden FCA

4 Cyrus Way Cygnet Park Hampton Peterborough PE7 8HP

18 March 2022

Page 9

St John's Little Learners Day Nursery

Statement of Financial Activities for the Year Ended 5 April 2021

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
Expenditure on:
Charitable activities
6
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18		 Unrestricted
£
135,976
7,048
48
33
143,105
(159,549)
(159,549)
(16,444)
17,014
570		 Restricted
£
-
-
806
-
806
(1,366)
(1,366)
(560)
31,120
30,560		 Total
2021
£
135,976
7,048
854
33
143,911
(160,915)
(160,915)
(17,004)
48,134
31,130		 Total
2020
£
145,853
15,467
306
113
161,739
(163,701)
(163,701)
(1,962)
50,096
48,134

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 18.

The notes on pages 12 to 20 form an integral part of these financial statements. Page 10

St John's Little Learners Day Nursery

(Registration number: 1141846) Balance Sheet as at 5 April 2021

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts falling due within one year
15
Net current assets
Total assets less current liabilities
Provisions
16
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
18		 2021
£
562
303
35,218
35,521
(2,353)
33,168
33,730
(2,600)
31,130
30,560
570
31,130		 2020
£
1,122
557
55,251
55,808
(2,296)
53,512
54,634
(6,500)
48,134
31,120
17,014
48,134

The financial statements on pages 10 to 20 were approved by the trustees, and authorised for issue on 18 February 2022 and signed on their behalf by:

T S Holliday Trustee

The notes on pages 12 to 20 form an integral part of these financial statements. Page 11

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

St John's Little Learners Day Nursery meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Page 12

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Plant and machinery

Depreciation method and rate 25% straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debotrs are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of is established when there is objective evidence that the will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 13

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

2 Income from donations and legacies

Donations and legacies;
Lunch donations
Grants, including capital grants;
Negs/EYEFS
3
Income from charitable activities
Fees - Nursery
4
Income from other trading activities
Fundraising activities;
Fundraising
5
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
General
£
48
48		 Unrestricted
funds
General
£
1,293
134,683
135,976
Unrestricted
funds
General
£
7,048
Restricted
£
806
806
Unrestricted
funds
General
£
33		 Total
2021
£
1,293
134,683
135,976
Total
2021
£
7,048
Total
2021
£
854
854
Total
2021
£
33		 Total
2020
£
2,655
143,198
145,853
Total
2020
£
15,467
Total
2020
£
306
306
Total
2020
£
113

Page 14

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

6 Expenditure on charitable activities

Fundraising
Daycare running costs
Wages and salaries
Staff NIC (employers)
Staff pensions
Staff training
Rates
Light, heat and power
Repairs and maintenance
Repairs and maintenance provision review
Telephone and fax
Childrens lunches
Printing, postage and stationery
Trade subscriptions
Accountancy fees
Independent examiner's fee
Insurance
Legal and professional fees
Bank charges
Depreciation of plant and machinery		 Unrestricted
Restricted
Total 2021
Total 2020
£
£
£
£
2,110
-
2,110
29
8,989
806
9,795
17,900
128,102
-
128,102
123,003
2,467
-
2,467
2,960
1,654
-
1,654
1,300
1,015
-
1,015
1,137
345
-
345
1,421
2,555
-
2,555
3,134
4,007
-
4,007
1,740
(3,900)
-
(3,900)
-
1,961
-
1,961
1,436
3,101
-
3,101
3,316
3,710
-
3,710
1,416
109
-
109
125
1,008
-
1,008
1,008
984
-
984
1,194
984
-
984
1,327
288
-
288
443
60
-
60
179
-
560
560
633
159,549
1,366
160,915
163,701

Page 15

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

7 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements		 Unrestricted
funds
General
£
984
984		 Total
2021
£
984
984		 Total
2020
£
1,194
1,194

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

9 Staff costs

The aggregate payroll costs were as follows:

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

expressed as full time equivalents was as follows:
Charitable activities
Governance		 2021
No
9
2
11		 2020
No
9
2
11

No employee received emoluments of more than £60,000 during the year

10 Independent examiner's remuneration

Examination of the financial statements 2021
£
984		 2020
£
1,194

Page 16

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

11 Taxation

The charity is a registered charity and exempt from taxation for activities associated with its charitable objectives.

12 Tangible fixed assets

Cost
At 6 April 2020
At 5 April 2021
Depreciation
At 6 April 2020
Charge for the year
At 5 April 2021
Net book value
At 5 April 2021
At 5 April 2020
13 Debtors
Prepayments
14 Cash and cash equivalents
Cash on hand
Cash at bank
15 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 Furniture and
equipment
£
3,315
3,315
2,193
560
2,753
562
1,122
2021
£
303
2021
£
-
35,218
35,218
2021
£
252
311
1,790
2,353		 Furniture and
equipment
£
3,315
3,315
2,193
560
2,753
562
1,122
2021
£
303
2021
£
-
35,218
35,218
2021
£
252
311
1,790
2,353		 Total
£
3,315
3,315
2,193
560
2,753
562
1,122
2020
£
557
3,315
2,193
560
2,753
562
1,122
2021
£
303
2021
£
-
35,218
35,218
2021
£
252
311
1,790
2,353
2020
£
163
55,088
55,251
2020
£
252
254
1,790
2,296

Page 17

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

16 Provisions

16 Provisions
At 6 April 2020
Credited to the SOFA
At 5 April 2021
Repairs and general maintenance		 Other
provision
£
(6,500)
3,900
(2,600)		 Total
£
(6,500)
3,900
(2,600)

The charity confirmed in a previous year that it would look to provide for a repair fund moving forward in order that identified medium to long term charges do not impact as a significant one-off on the movement in funds. This will be reviewed each year.

On review of the balance sheet position for the charity at year-end, an adjustment to these funds of 60% has been provided in order that the charity does not show negative reserves within its restricted funds.

17 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,654 (2020 - £1,300).

Page 18

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

18 Funds

18 Funds
Unrestricted funds
General
Restricted funds
Total funds		 Balance at 6
April 2020
£
17,014
31,120
48,134		 Incoming
resources
£
143,105
806
143,911		 Resources
expended
£
(159,549)
(1,366)
(160,915)		 Balance at 5
April 2021
£
570
30,560
31,130

UNRESTRICTED FUNDS

The main income for the charity is nursery fees, invoiced to parents/guardians on a routine basis.

Assisted funding was provided by NEG (Nursery Education Grant) and EYFS (Early Years Foundation Stage) totalling £131,613 (2020 - £141,237).

The charity operates to budget and its reserves, including provisions, show a small debit balance at year end. The postion can, insofar that the charity may continue to operate during periods of reduced income levels and ensure staffing levels remain in line with regulatory requirements.

RESTRICTED FUNDS THE CHILDRENS CENTRE

At present the charity is required to retain £30,000 of grant income received from the Children's Centre, to allow it to continue for at least six months, should it be served notice of closure and to cover associated redundancy costs. A seperate bank account account is set up in the name of the charity in order to hold these funds.

NATIONAL LOTTERY FUNDING

The charity received National Lottery funding of £806 (2020 - £1,961) for the year with associated expenditure of £806 (2020 - £1,961).

19 Analysis of net assets between funds

19 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Provisions
Total net assets		 Unrestricted
funds
General
£
2
5,521
(2,353)
(2,600)
570		 Restricted
funds
£
560
30,000
-
-
30,560		 Total funds at
5 April
2021
£
562
35,521
(2,353)
(2,600)
31,130

Page 19

St John's Little Learners Day Nursery

Notes to the Financial Statements for the Year Ended 5 April 2021

Tangible fixed assets
Current assets
Current liabilities
Provisions
Total net assets		 Unrestricted
funds
General
£
2
25,808
(2,296)
(6,500)
17,014		 Restricted
funds
£
1,120
30,000
-
-
31,120		 Total funds at
5 April
2020
£
1,122
55,808
(2,296)
(6,500)
48,134

Page 20