2021-07-31-accounts - Putnoe Woods Preschool Limited

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			Page	Page
Report ofthe Trustees			1	to	7
Independent Examiner's		Report
Statement ofFlnanclal		Activities
Balance Sheet			10	to	11
Cash Flow Statement				12
Notes to the Cash Flow		Statement		13
Notes to the Financial	Statements		14	to	21
Detailed Statement of	Financial Actlvltles		22	to	23

					31.7.21	31.7.20
			Unrestricted	Restricted	Total	Total
		Notes	fund L	funds 6	funds f	funds E
INCOME AND ENDOWMENTS Donations and legacies	FROM	2	1,471		1,471	17,305
Charitable activities Early Years Care and Education		5	228,682	257,980	486,662	448,525
Other trading activities Investment income			749 640		749 640	554 ~1294
Total			231,542	257,980	489,522	467,678
EXPENDITURE ON
Charitable activities Early Years Care and Education Support Costs Fund-Raising Expenses			178,062 21,535	256,626 22,401	434,688 43,936	409,761 35,459 75
'Total			199,597	279,027	478,624	445,295
NET INCOME/(EXPENDITURE)			31,945	(21,047)	10,898	22,383
RECONCILIATION OF FUNDS
Total funds brought forward			248,280	84,045	332,325	309,942
TOTAL FUNDS CARRIED FORWARD			~280 225	~62 998	~343 223	~332325

				31.7.21	31.7.20
		Unrestricted	Restricted	Total	Total
	Notes	fund	funds L'	funds f	funds 8
FIXEDASSETS
Tangible assets	12	31,369		31,369	37,338
CURRENT ASSETS
Stocks	13	455		455	158
Debtors	14	559	17,975	18,534	23,634
Cash In hand		~252 022	~51 040	~303062	~279475
		253,036	69,015	322,051	303,267
CREDITORS
Amounts falling due within one year	15	(4,180)	(6,017)	(10,197)	(8,280)
NET CURRENT ASSETS		~248 856	62998	311,854	~294987
TOTAL ASSETS LESSCURRENT
LIABILITIES		280,225	62,998	343,223	332,325
NET ASSETS		~280 225	~62 998	343,223	332,325
FUNDS	17
Unrestricted funds				280,225	248,280
Restricted funds				~62 998	84 045
TOTAL FUNDS				~343 223	332325

for the Year Ended	31 July 2021
	31.7.21	31.7.20
Notes
Cash flows from operating activities Cash generated from operations 1	~22 947	~28 221
Net cash provided by operating activities	~22 947	~28 221
Cash flows from Investing activities Purchase of tangible fixed assets Interest received	640	(725) ~1294
Net cash provided by investing activities	640	569
Change in cash and cash equivalents In the reporting period	23,587	28,790
Cash and cash equivalents at the beginning ofthe reporting period	~279475	~250 685
Cash and cash equivalents at the snd ofthe reporting period	~303 062	~279 475

Woods Preschool	Limited Notes to the Cash Flow Statement for the Year Ended 31 July 2021	Limited Notes to the Cash Flow Statement for the Year Ended 31 July 2021	Limited Notes to the Cash Flow Statement for the Year Ended 31 July 2021	Limited Notes to the Cash Flow Statement for the Year Ended 31 July 2021	Limited Notes to the Cash Flow Statement for the Year Ended 31 July 2021
RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.7.21 31.7.20 f
Net Income for the reporting Financial Activities)		period (as per the	Statement of	10,898	22,383
AdJustments for: Depreciation charges Interest received				5,969 (640)	5,389 (1,294)
(Increase)/decrease Decrease in debtors	in stocks			(297) 5,100	230 4,940
Increase/(decrease)	in creditors			1 917	~3,427)
Net cash provided	by operations			22 947	~28 221
ANALYSIS OF CHANGES IN		NET FUNDS
			At 1.8.20	Cash flow	At 31.7.21
			E
Net cash
Cash at bank and In	hand		~279 475	~23 587	303,062
			~279475	~23587	303,062
Total			~279 475	~23 587	~303 062

	for the Year Ended 31July	for the Year Ended 31July	for the Year Ended 31July	2021
3.	OTHER TRADING ACTIVITIES
					31.7.21	31.7.20
					8
	Fundraising	events			749	554
4.	INVESTMENT INCOME
					31.7.21	31.7.20
					8
	Deposit account interest				640	~1294
5.	INCOME FROM CHARITABLE ACTIVITIES
			Activity		31.7.21	31.7.20 f
	Funding		Early Years Care and Education		257,980	264,899
	Non-Funded	Fees	Early Years Care and Education		228,415	183,230
	Milk Refund		Early Years Care and Education		177	275
	Uniform Sales		Early Years Care and Education		90	121
					486,662	~448 525
6.	CHARITABLE ACTIVITIES		COSTS
					Support
				Direct	costs (see
				Costs	note 7)	Totals
				6	8
	Early Years	Care and Education
				434,688		434,688
	Support Costs				~43936	~43936
				~434 688	~43 936	~478 624

					Governance
		Management	Finance	Other	costs	Totals
		6	6	E	E	E
Support	Costs	35693	13	5,969	2 261	~43936

Net income/(expenditure)	Net income/(expenditure)	is stated after charging/(crediting):
			31.7.21	31.7.20
			E	F
Independent	Examiners	Fee	2,261	2,450
Depreciation	-owned assets		~5969	5389

STAFF COSTS
					31.7.21	31.7.20
					E
Wages and salaries					356,814	338,004
Social security costs Other pension costs					18,922 ~8154	18,487 6934
					383,890	~363 425
The average monthly	number	ofemployees	during	the year was as follows:
					31.7.21	31.7.20
Employees					25	28

			Unrestricted	Restricted	Total
			fund	funds	funds
			6	L'	6
INCOME AND ENDOWMENTS		FROM
Donations	and legacies		17,305		17,305
Charitable	activities
Early Years Cars and Education			183,826	264,899	448,525
Other trading activities			554		554
Investment	Income		1,294		1,294

	Notes to the Financial Statements -continued for the Year Ended 31July 2021	Notes to the Financial Statements -continued for the Year Ended 31July 2021	Notes to the Financial Statements -continued for the Year Ended 31July 2021	Notes to the Financial Statements -continued for the Year Ended 31July 2021	Notes to the Financial Statements -continued for the Year Ended 31July 2021
11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued
				Unrestricted	Restricted	Total
				fund E	funds E	fundsf
	Total			202,779	264,899	467,678
	EXPENDITURE ON
	Charitable activities
	Early Years Care and		Education
				170,915	238,846	409,761
	Support Costs Fund-Raising Expenses			14,767 31	20,692 44	35,459 75
	Total			185,713	259,582	445,295
	NET INCOME			17,066	5,317	22,383
	Transfers between	funds		~1800	~1800)
	Net movement In funds			18,866	3,517	22,383
	RECONCILIATION	OF FUNDS
	Total funds brought		forward	229,414	80,528	309,942
	TOTAL FUNDS CARRIED FORWARD			~248 280	~84 045	~332325
12.	TANGIBLE FIXEDASSETS
				Improvements
				to	Computer
				property f	equipment 6	Totals E
	COST
	At 1 August 2020 and 31 July 2021			~42 841	~5106	~47947
	DEPRECIATION
	At 1 August 2020 Charge for year			8,782 4,284	1,827 ~1685	10,609 ~5969
	At 31 July 2021			~13066	3,512	~16578
	NET BOOK VALUE
	At 31 July 2021			~29 775	~1594	~31 369
	At 31 July 2020			34,059	~3279	~37 338

13.	STOCKS
							31.7.21 f	31.7.20 E
	Stocks						455	158
14.	DEBTORS: AMOUNTS		FALLING DUE WITHIN		ONE YEAR
							31.7.21	31.7.20
							E	E
	Sundry Debtors &Prepayments						18,534	~23634
16.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
							31.7.21	31.7.20
	Social security and other		taxes				3,423	3,340
	Sundry Creditors	&Accruals					6,774	4 940
							10,197	8280
16.	LEASING AGREEMENTS
	Minimum lease payments			under non-cancellable	operating	leases fall due	as follows:
							31.7.21	31.7.20
	Within one year							1,200
	Between one and	five years						6,000
	In more than five	years						~3600
								10,800
17.	MOVEMENT IN FUNDS
							Net
							movement	At
						At 1.8.20	in funds	31.7.21
							6	E
	Unrestricted funds
	General fund					248,280	31,945	280,225
	Restricted funds
	Chlldcare Provision					84,045	(21,047)	62,998
	TOTAL FUNDS					~332325	~10 898	~343 223

Net movement in funds, Included in the	above are as follows:
	Incoming	Resources	Movement
	resources	expended	in funds
		E
Unrestricted funds
General fund	231,542	(199,597)	31,945
Restricted funds
Childcare Provision	257,980	(279,027)	(21,047)
TOTAL FUNDS	489 522	~478 624)	~10 898

				Net	Transfers
				movement	between	At
			At 1.8.19	in funds	funds	31.7.20
			E	8	6	E
Unrestricted		funds
General	fund		229,414	17,066	1,800	248,280
Restricted funds
Kitchen			1,800		(1,800)
Childcare	Provision		~78 728	5,317		~84 045
			~80 528	~5317	~1,800)	~84045
TOTAL FUNDS			~309 942	~22 383		332,325

Comparative net movement in funds, inc	luded in the above are as follows	:
	Incoming	Resources	Movement
	resources 6	expended 6	in funds f
Unrestricted funds
General fund	202,779	(185,713)	17,066
Restricted funds
Childcare Provision	264,899	(259,582)	5,317
TOTAL FUNDS	~467678	~445,295)	~22 383

A current	yea	r 12 months and pr	ior year 12months combin	ed position is	as follows:
				Net	Transfers
				movement	between	At
			At 1.8.19 f	In funds 5	funds f	31.7.21 6
Unrestricted		funds
General	fund		229,414	49,011	1,800	280,225
Restricted funds
Kitchen			1,800		(1,800)
Chlidcare	Provision		78 728	~15,730)		~62 998
			~80 528	~15730)	~1800)	~62 998
TOTAL FUNDS			~309 942	~33 281		~343 223

A current year 12 months and prior year above are as follows:	12 months combined net movem	ent in funds, i	ncluded in th
	Incoming	Resources	Movement
	resources	expended	ln funds
	5	6	6
Unrestricted funds
General fund	434,321	(385,310)	49,011
Restricted funds
Chlidcare Provision	522,879	(538,609)	(15,730)
TOTAL FUNDS	~957 200	~923919)	~33 281

	Detailed Statement of Financial Activities
	for the Year Ended 31July 2021
		31.7.21	31.7.20
INCOME AND ENDOWMENTS
Donations and legacies
Donations			100
Grants		1 471	17,205
		1,471	17,305
Other trading activities
Fundralslng events		749	554
Investment Income
Deposit account interest		640	1,294
Charitable activities
Funding		257,980	264,899
Non-Funded Fees		228,415	183,230
Milk Refund		177	275
Uniform Sales		90	121
		~486 662	448,525
Total Incoming resources		489,522	467,678
EXPENDITURE
Charitable activities
Wages		356,814	338,004
Social security		18,922	18,487
Pensions		8,154	6,934
Staff costs and training		3,852	3,799
Sundry Payments		1,264	2,745
Food Supplies		10,680	9,072
Washroom Consumables		5,831	3,728
Maintenance		11,647	5,968
Education Consumables		7,606	4,165
Reprographic &Stationary		3,554	3,739
Computers &Telephone		1,719	1,741
Fundralsing Expenses Equipment		~4845	75 ~6378
		434,688	404,835
Supportcosts
Management
Rent		1,200	1,100
Insurance		2,304	2,077
Safety Check		315	372
Hygiene Contracts		13,468	13,327
Security &Fire Contracts		6,379	4,379
Carried forward		23,666	21,255

			Detailed Statement of Financial	Activities
			for the Year Ended 31July	2021
					31.7.21	31.7.20
						6
Management
Brought forward					23,666	21,255
Utilities					4,229	3,938
Ofsted/Companies		House			751	684
Professional	Services				7047	6,738
					35,693	32,615
Finance
Bank charges					13
Other
Improvements to property Computer equipment					4,284 ~1685	3,704 ~1685
					5,969	5,389
Governance	costs
Independent	Examiners Fee				2 261	2,450
Total resources	expended				478,624	445 295
Nst Income					~10898	22 383