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