2023-08-31-accounts

Reference and Administrative Details
Trustees' Annual Report	2 to 5
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement ofCash Flows
Notes to the Financial Statements	10to 19

(Including In	come a	nd Expenditure	Account and and Losses)	Statement of	Total Recogn	ised Gains
				Unrestricted	Restricted	Total
				funds	funds	2023
			Note		6	6
Income and Endowments		from:
Charitable activities				551,976	32,699	584,675
Other trading activities				1,311		1,311
Investment income				1,947		1,947
Total income				555,234	32,699	587,933
Expenditure on: Charitable activities			6	~541.979)	)32,699)	~574,678)
Total expenditure				(541,979)	~32,699)	~574,678)
Net income				13,255		13,255
Net movement in funds				13,255		13,255
Reconciliation of	funds
Total funds brought	forward			212,880	15,714	228,594
Total funds carriied	forward			226 135	15,714	241,849
				Unrestricted	Restricted	Total
				funds	funds	2022
			Note	6		6
income and Endowments		from:
Charitable activities				518,245	49,360	567,605
Other trading activities				1,229		1,229
Investment income				87		87
Total income				519,561	49,360	568,921
Expenditure on:
Charitable activities			6	~)473,448	(49,360	(522,808)
Total expenditure				~473,448)	~)49,360	~522,808)
Net income				46,113		46,113
Net movement in funds				46,113		46,113
Reconciliation offunds
Total funds brought	forward			166,767	15,714	182,481
Total funds carried	forward		17	212,880	15,714	228,594

		Balance Sheet as at 3	1 August 2023
			Note	2023f	2022f
Fixed assets
Tangible assets			12	9,504	21,604
Current assets
Debtors			13	53,285	43,197
Cash at bank and	in hand		14	217,220	193,750
				270,505	236,947
Creditors: Amounts		falling due within one year	15	(38,160i	~29,957i
Net current assets				232,345	206,990
Net assets				241,849	228,594
Funds ofthe charity:
Restricted income funds
Restricted funds				15,714	15,714
Unrestricted income		funds
Unrestricted funds				226,135	212,880
Total funds			17	241,849	228,594

				Note	2023 f	2022f
Cash flows from operating	activities
Net cash income					13,255	46,113
Adjustments to cash flows	from noncash	items
Depreciation Investment income				5	20,112 ~((,947	19,843 (87)
					31,420	65,869
Working capital adjustments
Increase in debtors				13	(10,088)	(3,578)
Increase in creditors				15	7,996	5,695
Increase in deferred income					207	263
Net cash flows from operating	activities				29,535	68,249
Cash flows from investing activities
Interest receivable and similar income Purchase oftangible fixed assets				5 t2	1,947 ~(8012	87 (274ti
Net cash flows from investing	activities				(8,065(	~2654)
Net increase in cash and cash equivalents					23,470	65,595
Cash and cash equivalents at 1 September					193,750	128,155
Cash and cash equivalents at 31 August					217,220	193,750
Reconciliation ofnet cash flow to movement			in net funds
Increase in cash					23,470	65,595
Net funds at 1 September 2022					193,750	128,155
Net funds at 31 August 2023					217,220	193,750

							Unrestricted
							funds	Restricted	Total
							General	funds	2023
							F	6	9
	Nursery		Education		Funding		320,733	32,699	353,432
	Nursery		Fee	Income			231,243		231,243
							551,976	32,699	584,675
							Unrestricted
							funds	Restricted	Total
							General	funds F	2022f
	Nursery		Education		Funding		304,514	49,360	353,874
	Nursery		Fee	Income			208,464		208,464
	Coronavirus			Job Retention		Scheme	5,267		5,267
							518,245	49,360	567,605
4	Income		from other trading activities
								Unrestricted
								funds	Total
								General	funds
								6
Trading		income;
	Sales	of	goods and		services			1,311	1,311
Total for 2023								1,311	1,311
Total for 2022								1,229	1,229

							Unrestricted
							funds	Total
							General f	fundsf
Interest receivable		and similar		income;
Interest receivable			on bank	deposits			1„947	1,947
Total for 2023							1,947	1,947
Total for 2022							87	87
6 Expenditure	on		charitable	activities
						Unrestricted
						funds	Restricted	Total
					Note	General f	fundsf	fundsf
						41,337		41,337
Staff costs						429,209	32,643	461,852
Allocated support		costs				58,207	56	58,263
Governance costs						13,226		13,226
Total for 2023						541,979	32,699	574,678
Total for 2022						473,448	49,360	522,808
						Activity	Activity
						undertaken	support	Total
						directly	costs f	expenditure f
Total for 2022						460,107	57,355	517,462

				Premises
				costs	Other
			Administration	including	suppolt	Total
		Basis of	costs	depreciation	costs	funds
		allocation	F			6
Nursery	Education	A	8,589	41,528	8,146	58,263
Total for 2022			8,884	38,873	9,598	57,355

Governance	costs
			Unrestricted
			funds	Total
			General f	fundsf
Independent	examiner fees
Examination	ofthe financial statements		3,050	3,050
Legalfees			10,176	10,176
Total for 2023			13,226	13,226
Total for 2022			5,351	5,351
8 Net incoming/outgoing		resources
Net incoming	resources for the year include;
			2023	2022
			K	8
Depreciation	offixed assets		20,112	19,843

10Staff costs The aggregate payroll costs were as follows:
	2023	2022
Staff costs during the year were:
Wages and salaries	429,399	388,262
Social security costs	18,745	15,171
Pension costs	6,999	5,483
Other staff costs	6,709	3,500
	461,852	412,416

2023		2022
No		No
	35		33

12Tangible fixed assets
	Furniture and
	equipment f		Total f
Cost
At 1 September 2022		107,935	107,935
Additions		8,012	8,012
At 31 August 2023		115,947	115,947
Depreciation
At 1 September 2022		86,331	86,331
Charge for the year		20,112	20,112
At 31 August 2023		106,443	106,443
Net book value
At 31 August 2023		9,504	9,504
At 31 August 2022		21,604	21,604
13Debtors
	2023		2022
Trade debtors	48,715		38,940
Prepayments		4,570	4,257
	53,285		43,197
14Cash and cash equivalents
	2023		2022
	6
Cash on hand		200	200
Cash at bank	217,020		193,550
	217,220		193,750

15Credi	tors: amo	unts falling d	ue within one year
				2023	2022
					6
Trade creditors				11,271	4,007
Other taxation and		social security		4,524	7,612
Accru ala				21,106	17,286
Deferred	income			1,259	1,052
				38,160	29,957
				2023	2022
Deferred income at 1 September Resources deferred in the period Amounts released from previous			2022 periods	1,052 1,259 ~1.tl52)	789 1,052 (789)
Deferred	income at year end			1,259	1,052

Total future minimum lease payments under non-cancellabl	e operating leases are as follows:
	2023	2022f
Other
Within one year	4,728	4,728
Between one and five years	7,092	11,821
	11,820	16,549

17Funds
	Balance at 1
	September	Incoming	Resources	Balance at 31
	2022	resources E	expended f	August 2023 E
Unrestricted
General Restricted	212,880 15,714	555,234 32,699	(541,979) ~32,699	226,135 15,714
Total funds	228.594	587,933	~574,6787	241,849
	Balance at 1
	September	Incoming	Resources	Balance at 31
	2021 E	resources f	expended f	August 2022 E
Unrestricted
General	166,767	519,561	(473,448)	212,880
Restricted	15,714	49,360	(49,360)	15,714
Total funds	182481	568921	~4522868	228,594

		Unrestricted		Total funds
		funds	Restricted	at 31August
		General f.	fundsf	2023
Tangible	fixed assets	9,504		9,504
Current Current	assets liabilities	254,791 ~35.1557	15,714	270,505 (38,160)
Total net assets		226,135	15,714	241,849
		Unrestricted		Total funds
		funds	Restricted	at 31 August
		General f	fundsf	2022f
Tangible	fixed assets	21,604		21,604
Current	assets	221,233	15,714	236,947
Current	liabilities	(29,957)		(29,957)
Total net assets		212,880	15,714	224,534