2022-07-31-accounts - Putnoe Woods Preschool Limited

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				Page
Chairman's Statement
Report ofthe Trustees			2	to	7
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet			10	to	11
Cash Flow Statement				12
Notes to ths Cash Flow	Statement			13
Notes to the Financial Statements			14	to	21
Detailed Statement of Financial		Activities	22	to	23

					2022	2021
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes	f.	f.	f.	6
INCOME AND ENDOWMENTS	FROM
Donations and legacies			150		150	1,471
Charitable activities
Early Years Care and Education		5	259,074	226,637	485,711	486,662
Other trading activities		3	2,889	-	2,889	749
Investment income		4	581		581	640
Total			262,694	~226 637	489 331	~489 522
EXPENDITURE ON
Charitable activities
Early Years Care and Education			227,861	203,222	431,083	434,688
Support Costs			23,880	16,615	40,495	43,936
Fund-Raising Expenses			372		372
Total			252,113	~219837	471,950	~478 624
NET INCOME			10,581	6,800	17,381	10,898
RECONCILIATION OF FUNDS
Total funds brought forward			280,225	62,998	343,223	332,325
TOTAL FUNDS CARRIED FORWARD			~290 806	69,798	~360 604	343,223

					2022	2021
		Unrestricted		Restricted	Total	Total
		fund		funds	funds	funds
	Notes	6		6	L'	8
FIXEDASSETS
Tangible assets	12	29,525			29,525	31,369
CURRENT ASSETS
Stocks	13					455
Debtors	14		649	7,545	8,194	18,534
Cash in hand		~270	444	~66 283	~336727	~303 062
		271,093		73,828	344,921	322,051
CREDITORS
Amounts falling due within one year	15	(9,812)		(4,030)	(13,842)	(10,197)
NE'T CURRENT ASSETS		261,281		69,798	331,079	311,854
TOTAL ASSETSLESSCURRENT
LIABILITIES		290,806		69,798	360,604	343,223
NET ASSETS		~290	806	~69 798	~360 604	343223
FUNDS
Unrestricted funds					290,806	280,225
Restricted funds					69,798	62,998
TOTAL FUNDS					~360 604	~343223

Putnoe Woods P	reschool	Limited
				Cash Flow Statement
			for	the Year Ended 31 July	2022
					2022	2021
			Notes		f	6
Cash flows from operating activities Cash generated from operations				1	36,380	~22	947
Net cash provided	by operating activities				~36380	22,947
Cash flows from	investing	activities
Purchase oftangible fixed assets					(3,296)
Interest received					581		640
Net cash (used in)/provided		by investing		activities	~2715)		640
Change In cash in the reporting	and cash period	equivalents			33,665	23,587
Cash and cash equivalents		at the
beginning ofthe	reporting	period			303,062	279,475
Cash and cash equivalents		at the	end
ofthe reportIng	period				~336 727	~303	062

		for the Year Ended 31July 20	22
RECONCILIATION	OF NET	INCOME TO NET CASH FLOW	FROM	OPERATING ACTIVITIES
				2022	2021
				L'
Net income for the	reporting	period (as per the Statement	of
Financial Activities)				17,381	10,898
Adjustments for:
Depreciation charges				5,140	5,969
Interest received				(581)	(640)
Decrease/(increase)	in stocks			455	(297)
Decrease in debtors				10,340	5,100
Increase In creditors				3,645	1,917
Net cash provided	by operations			~36380	~22 947

ANALYSIS OF C	HANGES IN NET FUND	S
		At 1.8.21	Cash flow	At 31.7.22
		6	6	6
Net cash
Cash at bank and	in hand	~303062	~33665	336727
		~303062	~33665	~336 727
Total		~303 062	~33 665	336727

				2022	2021
				E	E
Donations				150
Grants					~1471
				150	1,471
Grants received,		included	in the above, are as follows:
				2022	2021
					E
Job Retention	Scheme				~1471

	for the Year Ended 31July 2	for the Year Ended 31July 2	for the Year Ended 31July 2	for the Year Ended 31July 2	022
3.	OTHER TRADING ACTIVITIES
						2022	2021
						8	F
	Fundraising	events				~2889	749
4.	INVESTMENT		INCOME
						2022	2021
						E	8
	Deposit account interest					581	640
5.	INCOME FROM CHARITABLE ACTIVITIES
						2022	2021
				Activity		E	E
	Funding			Early Years Care and Education		226,637	257,980
	Non-Funded	Fees		Early Years Care and Education		258,789	228,415
	Milk Refund			Early Years Care and Education		130	177
	Uniform Sales			Early Years Care and Education		155	90
						~485 711	~486 662
6.	CHARITABLE		ACTIVITIES	COSTS
						Support
					Direct	costs (see
					Costs	note 7)	Totals
					6	6	E
	Early Years	Care and Education			431,083		431,083
	Support Costs					40,495	40,495
	Fund-Raising		Expenses		372		372
					431 455	40495	471 950

					Governance
		Management f	Finance f	Other E	costs 8	Totals 8
Support	Costs	~32278	20	5,140	3,057	~40 495

Net income/(expenditure)	Net income/(expenditure)	is stated after charging/(crediting):
			2022	2021
			F	f
Independent	Examiners	Fee	3,057	2,261
Depreciation	-owned assets		~5140	~5969

				Unrestricted	Restricted	Total
				fund	funds	funds
					8	E
INCOME AND ENDOWMENTS		FROM
Donations	and legacies			1,471		1,471
Charitable	activities
Early Years Care and Education				228,682	257,980	486,662
Other trading activities				749		749
Investment	income			640		640
			Page 17			continued. ..

		Notes to the Financial Statements -continued for the Year Ended 31 July 2022	Notes to the Financial Statements -continued for the Year Ended 31 July 2022	Notes to the Financial Statements -continued for the Year Ended 31 July 2022
11.	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Total
			fund	funds	funds
			8	8
	Tote I		231 542	~257 980	489,522
	EXPENDITURE ON
	Charitable activities
	Early Years Care and Education		178,062	256,626	434,688
	Support Costs		21 535	22 401	~43936
	Total		~199597	~279027	478,624
	NET INCOME/(EXPENDITURE)		31,945	(21,047)	10,898
	RECONCILIATION	OF FUNDS
	Total funds brought	forward	248,280	84,045	332,325
	TOTAL FUNDS CARRIED FORWARD		280 225	62 998	~343 223
12.	TANGIBLE FIXED	ASSETS
			Improvements
			to	Computer
			property	equipment	Totals
			5	5	5
	COST
	At 1 August 2021		42,841	5,106	47,947
	Additions		3,296		3,296
	At 31 July 2022		~46 137	~5106	~51 243
	DEPRECIATION
	At 1 August 2021		13,086	3,512	16,578
	Charge for year		~4614	526	5 140
	At 31 July 2022		17,680	~4038	~21 718
	NET BOOK VALUE
	At 31 July 2022		~28 457	1,068	29,525
	At 31 July 2021		~29 775	~1594	~31 369

						Notes to	Notes to	the Financial Statements	-continued	-continued
							for the Year Ended 31July		2022
13.	STOCKS
											2022	2021
												6
	Stocks											455
14.	DEBTORS: AMOUNTS					FALLING DUE WITHIN ONE YEAR
											2022	2021
											6	6
	Sundry	Debtors			& Prepayments						~8194	~18534
15.	CREDITORS: AMOUNTS						FALLING DUE WITHIN ONE YEAR
											2022	2021
											F	6
	Social security			and other			taxes				3,011	3,423
	Sundry	Creditors			&Accruals						10831	~6774
											~13 842	10,197
16.	MOVEMENT		IN		FUNDS
											Net
											movemsnt	At
									At	1.8.21	In funds	31.7.22
											F	6
	Unrestricted		funds
	General	fund							280,225		10,581	290,806
	Restricted funds
	Childcare Provision								62,998		6,800	69,798
	TOTAL	FUNDS							~343223		17,381	360604
	Net movement			in	funds,	included		in the above are as follows;
									Incoming		Resources	Movement
									resources		expended	in funds
										6		6
	Unrestricted		funds
	General	fund							262,694		(252,113)	10,581
	Restricted funds
	Childcare Provision								226,637		(219,837)	6,800
	TOTAL	FUNDS

Comparatlves for movement in funds
		Net
		movement	At
	AI 1.8.20 E	in funds f	31.7.21
Unrestricted funds
General fund	248,280	31,945	280,225
Restricted funds
Childcare Provision	84,045	(21,047)	62,998
TOTAL FUNDS	~332 325	10,898	343,223

Comparative net movement In funds, inc	luded In the above are as foHows	:
	Incoming	Resources	Movement
	resources	expended	in funds
	E	8	8
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

A current	yea	r 12 months and prior year	12months combined position is	as follows:
				Net
				movement	At
			At 1.8.20	in funds	31.7.22
			E	E	E
Unrestricted		funds
General	fund		248,280	42,528	290,806
Restricted funds
Childcare	Provision		84,045	(14,247)	69,798
TOTAL FUNDS			~332325	28 279	~360604

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	in funds
	8	E	E
Unrestricted funds
General fund	494,236	(451,710)	42,526
Restricted funds
Childcare Provision	484,617	(498,864)	(14,247)
TOTAL FUNDS	~978853	~950574)	28 279

		Detailed Statement ofFinancial Activities
		for the Year Ended 31 July 2022
			2022	2021
			E	E
INCOME AND ENDOWMENTS
Donations and	Legacies
Donations			150
Grants				1 471
			150	1,471
Other Trading Activities
Fundraising events			2,889	749
Investment Income
Deposit Account	Interest		581	640
Charitable Activities
Funding			226,637	257,980
Non-Funded Fees			258,789	228,415
Milk Refunds			130	177
Uniform Sales			155	90
			~485 711	486,662
Total incoming	Resources		489,331	489,522
EXPENDITURE
Charitable Activities
Wages			365,761	356,814
Social Security			11,142	18,922
Pensions			8,526	8,154
Staff Costs and Training			2,831	3,852
Sundry Payments			1,752	1,264
Food Supplies			11,449	10,680
Washroom Consumables			5,271	5,831
Maintenance			3,779	11,647
Education Consumables			8,350	7,606
Reprographlc and Stationary			3,444	3,554
Computers and Telephone			1,287	1,719
Fundraising Expenses			372
Equipment			7,491	4,645
			431,455	434,688
Support costs
Management
Rent			1,200	1,200
Insurance			2,286	2,304
Safety Check			441	315
Hygiene Contracts			13,317	13,468
Security and Fire Contracts			3 285	6379
Carried forward			18,529	23,666

			Detailed Statement
			for the Year Ended 31July 2022
				2022 6	2021f
Management
Brought forward				18,529	23,666
Utilities				5,920	4,229
Ofsted/Companies		House		541	751
Professional	Services			7,288	7,047
				32,278	35,693
Finance
Bank Charges				20	13
Other - Depreciation
Improvements to Property Computer equipment				4,614 526	4,284 ~1685
				5,140	5,969
Governance	Costs
Independent	Examiners Fee			~3057	~2261
Total Resources Expended				~471 950	~478 624
Net Income				17,381	~10 898