2022-08-31-accounts

								Unrestricted	Unrestricted
								funds	funds
								2022	2021
							Notes
Income from:
Charitable activities								157;231	154,110
Investments								32	8
Total income								157,263	154,118
Charitable activities								173,839	177,743
Net expenditure	for the year/
Net movement	in funds							(16,576)	(23,625)
Fund balances at 1 September 2021								130,530	154,155
Fund balances	at31August 2022							113,954	130,530
								I
The statement offinancial		activities	includes	all gains and losses recognised		in the year.
All income and	expenditure	derive from continuing			activities.

			2022		2021
		Notes			f
Fixed assets
Tangible assets				1,521		3,003
Current assets
Debtors			939		933
Cash at bank and in	hand		131,730		136,745
			132,669		137,678
Creditors: amounts	falling due within one
year
Other creditors		10	20,236		10,151
Net current assets				112,433		127,527
Total assets less current liabilities				113,954		130,530
Income funds
Unrestricted funds				113,954		130,530
				113,954		130,530

1	Accounting policies						(Continued)
1.5	Expenditure
	Expenditure is recognised once there is alegal probable that a transfer of economic benefits	or constructive obligation to transfer will be required in settlement, and		economic benefit to athird party, it is the amount ofthe obligation can be
	measured reliably.
	Expenditure is classified by activity. The costs	ofeach activity are made up ofthe	total ofdirect costs and shared costs,
	including support costs involved in undertaking	each activity. Direct costs attributable to a single				activity are allocated
	directly to that activity. Shared costs which	contribute to more than one activity and support				costs which are not
	attributable to a single activity are apportioned	between those activities on a basis		consistent with		the use ofresources.
	Central staff costs are allocated on the basis oftime spent, and depreciation charges are allocated					on the portion ofthe
	asset's use.
1.6	Tangible fixed assets
	Tangible fixed assets are initially measured at	cost and subsequently measured at	cost or valuation,			net of	depreciation
	and any impairment losses.
	Depreciation is recognised so as to write offthe	cost or valuation ofassets less their	residual values		over their		useful lives
	on the following bases:
	Computers	33%straight line
	The gain or loss arising on the disposal of an	asset is determined as the difference		between the	sale proceeds and the
	carrying value ofthe asset, and is recognised in	the statement offinancial activities.
1.7	Impairment offixed assets
	At each reporting end date, the charity reviews	the carrying amounts of its tangible		assets to determine whether there is
	any indication that those assets have suffered an impairment loss. Ifany such indication exists, the recoverable						amount of
	the asset is estimated in order to determine the extent ofthe impairment loss (ifany).
1.8	Cash and cash equivalents
	Cash and cash equivalents include cash in hand,	deposits held at call with banks, other short-term liquid investments with
	original maturities ofthree months or less, and	bank overdrafts. Bank overdrafls are		shown within	borrowings		in current
	liabilities.
1.9	Financial instruments
	The charity has elected to apply the provisions of Section 11 'Basic Financial		Instruments' and			Section	12 'Other
	Financial Instruments Issues' ofFRS 102to all ofits financial instruments.
	Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the						contractual
	provisions ofthe instrument.
	Financial assets and liabilities are offset, with	the net amounts presented in the financial statements, when					there is a
	legally enforceable right to set offthe recognised	amounts and there is an intention to		settle on anet	basis or to realise the
	asset and settle the liability simultaneously.
	Basicfinancial assets
	Basic financial assets, which include debtors and cash and bank balances, are initially measured					at transaction price
	including transaction costs and are subsequently	carried at amortised cost using the		effective interest		method	unless the
	arrangement constitutes a financing transaction,	where the transaction is measured		at the present		value of the future
	receipts discounted at amarket rate ofinterest. Financial assets classified as receivable			within one year are not			amortised.

	Preschool	Preschool
	2022	2021
	f
Fees received	51,746	41,368
Fundraising	618	1,380
Essex County Council	104,867	111,362
	157,231	154,110

4	Investments
				Unrestricted	Unrestricted
				funds	funds
				2022	2021
					E
	Interest receivable			32
5	Charitable	activities
				Preschool	Preschool
				2022	2021
				f,
	Staffcosts			134,684	125,383
	Depreciation		and impairment	1,482	1,642
	Insurance			1,041	1,042
	Rent			14,724	13,683
	Telephone			369	870
	Tralnlng			850	1,376
	Sundries			4,820	5,790
	Printing, postage and stationery			787	1,223
	Bank charges			52	(2,432)
	Accountancy and legal fees Hire ofequipment			870 2,004	820 2,004
	Consumable		s	6,606	9,542
	Refurbishment		ofoutdoor area	5,550	16,800
				173,839	177,743
				173,839	177,743

The average	monthly	number ofemployees	during the year was:
				2022	2021
				Number	Number
Preschool staff				8
Employment	costs			2022	2021
					f
Wages and salaries				130,721	120,201
Social security costs				2,015	3,268
Other pension	costs			1,948	1,914
				134,684	125,383

8	Tangible fixed assets	Tangible fixed assets
					Computers
	Cost
	At 1 September 2021				12,477
	Dispo sais				(7,503)
	At 31August	2022			4,974
	Depreciation	and impairment
	At 1 September 2021				9,474
	Depreciation	charged in the	year		1,482
	Eliminated in respect ofdisposals				(7,503)
	At 31August	2022			3,453
	Carrying amount
	At 31August	2022			1,521
	At 31August	2021			3,003
9	Debtors
				2022	2021
	Amounts falling due within		one year:
	Other debtors			500	500
	Prepayments	and accrued income		439	433
				939	933

10	Other creditors falling due within one year
		2022	2021
		f	f
	Other creditors Accruals and deferred income	19,368 868	9,331 820
		20,236	10,151