2023-04-30-accounts - Brook Green Nursery Ltd

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Trustee board
The following individuals	served	on the board oftrustees during the		period:
Alice Neubert (Treasurer)		(Appointed	9a November	2022)
Cristina Nunziata Paola Cross di Vergagni		(Resigned	2"' October 2023)
Nicholas Le Mintier Paul Lederer		(Appointed	9s November	2022)
Guys Montermini Karine Savalle		(Appointed (Resigned	7e December 7a December	2022) 2022)
Dime Khayatt		(Resigned	7e December	2022)

			Total	Total
			2023	2022
		Notes
Income from:
Donations			486	374
Charitable activities		3	154,015	121,153
Total income			154,501	121,527
Expenditure on:
Charitable activities		4	167„045	143,133
Total expenditure			167,045	143,133
Net income/(expenditure)			(12,544)	(21,606)
Reconciliation offunds
Total funds brought	forward		61,946	83,552
Total funds carried forward			49,402	61,946

AS AT30APR	I	L 2023
					2023			2022
			Notes
Fixed assets
Tangible assets			10			91		344
Current assets
Debtors				504			996
Cash at bank and	in	hand		106,311			110,413
				106,815			114,409
Creditors: amounts		falling due
within one year			12	(57,504)			(49,807)
Net current assets						49,311		61,602
Total assets less	current liabilities					49,402		61,946
Netassets						49,402		61,946
The funds ofthe	charity
Unrestricted funds						49,402		61,946
						49,402		61,946


2	Accounting Policies						(continued)
2.5	Tangible fixed assets and depreciation Tangible fixed assets are capitalised at cost and depreciated over		their	estimated	useful		economic life on
	a reducing balance basis as follows:
	Asset category Annual rate
	Fixtures, Fittings 8 Equipment 25%straight line
2.6	Fund Accounting
	Unrestricted general funds -these are funds which can be used in accordance with the charitable objects at the discretion of the trustees and which have not been designated for other purposes.
2.7	Taxation As a charity, Brook Green Nursery Limited is exempt from tax on	income and gains			to the		extent that these
	are applied to its charitable objects.
2.8	Creditors and provisions
	Creditors and provisions are recognised where the charity has a event that will probably result in the transfer of funds to a third		present obligation resulting from a past party and the amount due to settle the
	obligation can be measured or estimated reliably.
2.9	Debtors
	Debtors are recognised at the settlement amount due.
2.10	Cash at bank and in hand
	Cash at bank and in hand includes cash and short term highly	liquid		investments.		The	Trustees seek to
	use short term deposits where possible to maximise the return on		monies held at the bank and to manage
	cash flow.
2.11	Critical accounting estimates and judgements
	In the application of the charity's accounting policies, the trustees			are required		to make judgements,
	estimates and assumptions about the carrying amount ofassets	and liabilities that			are not readily apparent
	from other sources. The estimates and associated assumptions		are	based on historical			experience and
	other factors that are considered to be relevant. Actual results may differ from these					estimates.
	The estimates and underlying assumptions are reviewed on an		ongoing basis. Revisions to accounting
	estimates are recognised m the penod in which the estimate is revised.
	The trustees do not consider that there are any critical estimates		or	areas ofjudgement			that need to be
	brought to the attention ofthe readers ofthe financial statements.

Income from	cha	ritable activities
			Total	Total
			2023	2022
			6
Fees			71,517	68,454
Grants receivable HMRC SSP Grant		from LBH —fees	82,498	50,679 520
Apprenticeship	support grant			1,500
			154,015	121,153

Expenditure
		Staff costs	Depreciation	Other	Total	Total
				costs	2023	2022
				6	6	5
Charitable activities - nursery school
Direct charitable activity Support costs (note 5)		134,604	253	26,761 5,427	161,618 5,427	138,817 4,316
Total resources	expended	134,604	253	32,188	167,045	143,133
Support Costs
					2023	2022
						F
Bookkeeping and payroll Communication and IT Governance costs (note 6)					1,096 758 3,573	877 629 2,810
					5,427	4,316

Governance
	2023	2022
	6
Independent examination PSLA membership and other governance	1,330 2,243	1,711 1,099
	3,573	2,810

StaffCosts
	2023	2022
	F.	F
Wages 8 saladies National insurance Pension	126,879 5,366 2,359	105,015 3,007 1,822
	134,604	109,844

		Unrestricted	Designated	Total
	Notes	funds	funds	2022
Income from:		5	6	6
Donations		374		374
Chantable activities		121,527		121,153
Total income		121,527		121,527
Expenditure on: Charitable activities		141,681	1,452	143,133
Total expenditure:		141,681	1,452	143,133
Net income/(expenditure)		(20,154)	(1,452)	(21,606)
Reconciliation offunds
Total funds brought forward		82,100	1,452	83,552
Total funds carried forward		61,946		61,946

10	Tangible fixed asse	ts
			Fixtures,	Total
			Fittings &
			Equipment
	Cost
	At 1 May 2022 and 30Apnl 2023		13,848	13,848
	Depreciation
	At 1 May 2022		13,504	13,504
	Charge for the year		253	253
	At 30April 2023		13,757	13,757
	Net book value
	At 30 April 2023		91	91
	At 30April 2022		344
11	Debtors
			2023	2022
			6	5
	Prepayments		504	996
			504	996
12	Creditors: amounts	falling due within one year	2023	2022
	Other creditors		5,837	6,993
	Accruals and deferred	income	51,667	42,814
			57,504	49,807