2022-08-31-accounts - Rotherfield Village Pre-School

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		Page
Report ofthe Trustees		1 to	3
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet		6 to	7
Notes to the FInancIal Statements		8 to	14
Detailed Statement of Financial Activities		15 to	16

					2022	2021
					Unrestricted	Total
					fund	funds
				Notes	f	f
INCOME AND	ENDOWMENTS		FROM
Charitable activities					143,075	137,917
Other trading	activities				1,533	1,127
Investment income					16	4
Total					144,624	139,048
EXPENDITURE	ON
Raising funds					341	217
Charitable activities
Staff costs					107,636	101,456
Support costs					30,682	33,441
Governance costs					5,081	6,074
Total					143,740	141,188
NET INCOME/(EXPENDITURE)					884	(2,140)
RECONCILIATION OF FUNDS
Total funds brought		forward			72,236	74,376
TOTAL FUNDS	CARRIED FORWARD				73,120	72,236

		2022	2021
		Unrestricted	Total
		fund	funds
	Notes	f	f
FIXEDASSETS
Tangible assets		1,696	2,393
CURRENT ASSETS
Debtors	10	2,212	214
Cash at bank		74,992	77,128
		77,204	77,342
CREDITORS
Amounts falling due within one year	11	(5,780)	(7,499)
NET CURRENT ASSETS		71,424	69,843
TOTAL ASSETS LESSCURRENT LIABILITIES		73,120	72,236
NET ASSETS		73,120	72,236
FUNDS	12
Unrestricted funds		73,120	72,236
TOTAL FUNDS		73,120	72,236

					2022	2021
					f	E
Fees					62,505	63,682
Donations					1,020	2,145
Grants					1,500	927
ESCCfunding					77,735	70,B13
Registration					315	350
					143,075	137,917
Grants received,		included		in the above, are as follows:
					2022	2021
					f	f
Covid-19 Job Retention			Scheme			927
Rotherfield	Parish	Council			1,500
					1,500	927

	for the Year Ende	for the Year Ende	d 31August 2022
3.	OTHER TRADING ACTIVITIES
				2022	2021
				E	f
	Fundra ising			1,533	1,127
4.	INVESTMENT INCOME
				2022	2021
				f	f
	Deposit account Interest			16	4
5.	CHARITABLE	ACTIVITIES COSTS
			Direct	Support
			Costs	costs	Totals
			f	f	f
	Staff costs		107,334	302	107,636
	Support costs		7,444	23,238	30,682
	Governance	costs		5,081	5,081
			114,778	28,621	143,399

				2022	2021
				f	E
	Depreciation	—owned assets		1,322	1,197
7.	TRUSTEES'	REMUNERATION	AND BENEFITS

				for the	Year En	ded 31August 2022
8.	STAFF COSTS
	The average monthly		number	ofemployees		during the year was as follows:
							2022		2021
	Nursery staff						14		14
	No employees	received emoluments			in excess off60,000.
9.	TANGIBLE FIXED ASSETS
									Computer
									equipment
									E
	COST
	At 1September	2021							5,983
	Additions								625
	At 31August 2022								6,608
	DEPRECIATION
	At 1September	2021							3,590
	Charge for year								1322
	At 31August 2022								4,912
	NET BOOK VALUE
	At 31August 2022								1,696
	At 31August 2021								2,393
10.	DEBTORS:AMOUNTS		FALLING DUE		WITHIN	ONE YEAR
							2022		2021
							f		E
	Trade debtors						1,467
	Other debtors							1	14
	Prepayments							744	200
							2,212		214

					Notes to for	Notes to for	the Financial Statements -continued the Year Ended 31August 2022
11.	CREDITORS:	AMOUNTS			FALLING		DUE WITHIN ONE YEAR
								2022	2021
								f	f
	Other creditors							2,920	3,439
	Accruals and	deferred		income				2,860	4,060
								5,780	7,499
12.	MOVEMENT	IN	FUNDS
								Net
								movement	At
							At 1.9.21	in funds	31.8.22
							f	E	E
	Unrestricted	funds
	General fund						72,236	884	73,120
	TOTALFUNDS						72,236	884	73,120
	Net movement		in funds,		included		in the above are as follows:
							Incoming	Resources	Movement
							resources	expended	in funds
							f	f	E
	Unrestricted	funds
	General fund						144,624	(143,740)	884
	TOTAL FUNDS						144,624	(143,740)	884
	Comparatives	for movement				In	funds
								Net
								movement	At
							At 1.9.20	in funds	31.8.21
							f	f	f
	Unrestricted	funds
	General fund						74,376	(2,140)	72,236
	TOTALFUNDS						74,376	(2,140)	72,236

			Incoming	Resources	Movement
			resources	expended	in funds
			E	f	f
Unrestricted		funds
General	fund		139,048	(141,188)	(2,140)
TOTALFUNDS			139,048	(141,188)	(2,140)

				Net
				movement	At
			At 1.9.20	in funds	31.8.22
			E	f	f
Unrestricted	funds
General fund			74,376	(1,256)	73,120
TOTALFUNDS			74,376	(1,256)	73,120
A current year 12 months		and prior year 12 months	combined net movement in funds,		included
the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
			E	f	f
Unrestricted	funds
General fund			283,672	(284,928)	(1,256)
TOTALFUNDS			283,672	(284,928)	(1,256)

		Page
Report ofthe Trustees		1 to	3
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet		6 to	7
Notes to the Financial Statements		8 to	14
Detailed Statement of Financial Activities		15 to	16

				2022	2021
				Unrestricted	Total
				fund	funds
			Notes	E	f
INCOME AND ENDOWMENTS		FROM
Charitable activities				143,075	137,917
Other trading activities				1,533	1,127
Investment income				16	4
Total				144,624	139,048
EXPENDITURE ON
Raising funds				341	217
Charitable activities
Staff costs				107,636	101,456
Supportcosts				30,682	33,441
Governance costs				5,081	6,074
Total				143,740	141,188
NET INCOME/(EXPENDITURE)				884	(2,140)
RECONCILIATION OF FUNDS
Total funds brought	forward			72,236	74,376
TOTAL FUNDS CARRIED FORWARD				73,120	72,236

	Balance Sheet 31August 2022
		2022	2021
		Unrestricted	Total
		fund	funds
	Notes	f	f
FIXED ASSETS
Tangible assets		1,696	2,393
CURRENT ASSETS
Debtors	10	2,212	214
Cash at bank		74,992	77,128
		77,204	77,342
CREDITORS
Amounts falling due within one year	11	(5,780)	(7,499)
NET CURRENT ASSETS		71,424	69,843
TOTAL ASSETS LESSCURRENT LIABILITIES		73,120	72,236
NET ASSETS		73,120	72,236
FUNDS	12
Unrestricted funds		73,120	72,236
TOTALFUNDS		73,120	72,236

				2022	2021
				E	F.
Fees				62,505	63,682
Donations				1,020	2,145
Grants				1,500	927
ESCCfunding				77,735	70,813
Registration				315	350
				143,075	137,917
Grants received, included			in the above, are as follows:
				2022	2021
				E	f
Covid-19 Job Retention		Scheme			927
Rotherfield	Parish Council			1,500
				1,500	927


3.	OTHER TRADING ACTIVITIES
				2022	2021
				E	E
	Fundraising			1,533	1,127
4.	INVESTMENT INCOME
				2022	2021
				E	f
	Deposit account interest			16	4
5.	CHARITABLE	ACTIVITIES COSTS
			Direct	Support
			Costs	costs	Totals
			E	f	f
	Staff costs		107,334	302	107,636
	Support costs		7,444	23,238	30,682
	Governance	costs		5,081	5,081
			114,778	28,621	143,399

			2022	2021
			f	F.
Depreciation	—owned	assets	1,322	1,197

			for the	Year En	ded 31August 2022
8.	STAFF COSTS
	The average monthly		number ofemployees		during the year was as follows:
						2022		2021
	Nursery staff					14		14
	No employees	received emoluments		in excess of660,000.
9.	TANGIBLE FIXED ASSETS
								Computer
								equipment
								f
	COST
	At 1September	2021						5,983
	Additions							625
	At 31August 2022							6,608
	DEPRECIATION
	At 1September	2021						3,590
	Charge for year							1,322
	At 31August 2022							4,912
	NET BOOK VALUE
	At 31August 2022							1,696
	At 31August 2021							2,393
10.	DEBTORS:AMOUNTS		FALLING DUE	WITHIN	ONE YEAR
						2022		2021
						f		f
	Trade debtors					1,467
	Other debtors						1	14
	P repayments						744	200
						2,212		214

					Notes to for	Notes to for	the Financial Statements -contInued the Year Ended 31August 2022
11.	CREDITORS:	AMOUNTS			FALLING		DUE WITHIN ONE YEAR
								2022	2021
								E	E
	Other creditors							2,920	3,439
	Accruals and	deferred		income				2,860	4,060
								5,780	7,499
12.	MOVEMENT	IN	FUNDS
								Net
								movement	At
							At 1.9.21	in funds	31.8.22
							E	f	f
	Unrestricted	funds
	General fund						72,236	884	73,120
	TOTAL FUNDS						72,236	884	73,120
	Net movement		in funds,		included		in the above are as follows:
							Incoming	Resources	Movement
							resources	expended	in funds
							f	E	f
	Unrestricted	funds
	General fund						144,624	(143,740)	884
	TOTAL FUNDS						144,624	(143,740)	884
	Comparatives	for movement				In	funds
								Net
								movement	At
							At 1.9.20	in funds	31.8.21
							f	f	f
	Unrestricted	funds
	General fund						74,376	(2,140)	72,236
	TOTAL FUNDS						74,376	(2,140)	72,236

				Incoming	Incoming	Resources	Movement
				resources		expended	in funds
					f	f	f
Unrestricted		funds
General	fund			139,048		(141,188)	(2,140)
TOTAL FUNDS				139,048		(141,188)	(2,140)
A current year 12 months			and prior year 12 months	combined	position	is as follows:
						Net
						movement	At
				At 1.9.20		in funds	31.8.22
					E	E	6
Unrestricted		funds
General	fund				74,376	(1,256)	73,120
TOTAL FUNDS					74,376	(1,256)	73,120

			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	f
Unrestricted		funds
General	fund		283,672	(284,928)	(1,256)
TOTAL	FUNDS		283,672	(284,928)	(1,256)

		Detailed Statement of Financial Activities
		for the Year Ended 31August 2022
			2022	2021
			E	f
INCOME AND ENDOWMENTS
Charitable activities
Fees			62,505	63,682
Donations			1,020	2,145
Grants			1,500	927
ESCCfunding			77,735	70,813
Registration			315	350
			143,075	137,917
Other tradIng activities
Fundraising			1,533	1,127
Investment income
Deposit account	interest		16
Total incomIng resources			144,624	139,048
EXPENDITURE
Raising donations	and legacies
Fundraising costs			341	217
Charitable activities
Wages			106,397	100,437
Pensions			937	826
Activities and outings			3,562	205
Equipment and toys			3,882	4,823
			114,778	106,291
Support costs
Management
Rent, rates and	water		3,059	2,248
Insurance			827	820
Light and heat			3,236	3,698
Telephone			712	755
Postage and stationery			1,420	1,466
Advertising			123
Carried forward			9,377	8,987

	Detailed Statement of Financial Activities
	for the Year Ended 31August 2022
		2022	2021
		f	f
Management
Brought forward		9,377	8,987
Sundries		1,650	1,408
Subscriptions and donations		615	479
Computer costs		1,195	1,531
Accountancy/bookkeeping		4,476	4,227
Training costs		210	2,831
Repairs and maintenance		7,116	11,980
Recruitment costs		302	193
Professional fees		1,753	1,260
Fines and penalties		500	587
Computer equipment		1,322	1,197
		28,516	34,680
Finance
Bank charges		105
Total resources expended		143,740	141,188
Net income/(expenditure)		884	(2,140)

		Page
Report ofthe Trustees		1 to	3
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet		6 to	7
Notes to the Financial Statements		8 to	14
Detailed Statement of Financial Activities		15 to	16

				2022	2021
				Unrestricted	Total
				fund	funds
			Notes	E	f
INCOME AND ENDOWMENTS		FROM
Charitable activities				143,075	137,917
Other trading activities				1,533	1,127
Investment income				16	4
Total				144,624	139,048
EXPENDITURE ON
Raising funds				341	217
Charitable activities
Staff costs				107,636	101,456
Supportcosts				30,682	33,441
Governance costs				5,081	6,074
Total				143,740	141,188
NET INCOME/(EXPENDITURE)				884	(2,140)
RECONCILIATION OF FUNDS
Total funds brought	forward			72,236	74,376
TOTAL FUNDS CARRIED FORWARD				73,120	72,236

	Balance Sheet 31August 2022
		2022	2021
		Unrestricted	Total
		fund	funds
	Notes	f	f
FIXED ASSETS
Tangible assets		1,696	2,393
CURRENT ASSETS
Debtors	10	2,212	214
Cash at bank		74,992	77,128
		77,204	77,342
CREDITORS
Amounts falling due within one year	11	(5,780)	(7,499)
NET CURRENT ASSETS		71,424	69,843
TOTAL ASSETS LESSCURRENT LIABILITIES		73,120	72,236
NET ASSETS		73,120	72,236
FUNDS	12
Unrestricted funds		73,120	72,236
TOTALFUNDS		73,120	72,236

				2022	2021
				E	F.
Fees				62,505	63,682
Donations				1,020	2,145
Grants				1,500	927
ESCCfunding				77,735	70,813
Registration				315	350
				143,075	137,917
Grants received, included			in the above, are as follows:
				2022	2021
				E	f
Covid-19 Job Retention		Scheme			927
Rotherfield	Parish Council			1,500
				1,500	927


3.	OTHER TRADING ACTIVITIES
				2022	2021
				E	E
	Fundraising			1,533	1,127
4.	INVESTMENT INCOME
				2022	2021
				E	f
	Deposit account interest			16	4
5.	CHARITABLE	ACTIVITIES COSTS
			Direct	Support
			Costs	costs	Totals
			E	f	f
	Staff costs		107,334	302	107,636
	Support costs		7,444	23,238	30,682
	Governance	costs		5,081	5,081
			114,778	28,621	143,399

			2022	2021
			f	F.
Depreciation	—owned	assets	1,322	1,197

			for the	Year En	ded 31August 2022
8.	STAFF COSTS
	The average monthly		number ofemployees		during the year was as follows:
						2022		2021
	Nursery staff					14		14
	No employees	received emoluments		in excess of660,000.
9.	TANGIBLE FIXED ASSETS
								Computer
								equipment
								f
	COST
	At 1September	2021						5,983
	Additions							625
	At 31August 2022							6,608
	DEPRECIATION
	At 1September	2021						3,590
	Charge for year							1,322
	At 31August 2022							4,912
	NET BOOK VALUE
	At 31August 2022							1,696
	At 31August 2021							2,393
10.	DEBTORS:AMOUNTS		FALLING DUE	WITHIN	ONE YEAR
						2022		2021
						f		f
	Trade debtors					1,467
	Other debtors						1	14
	P repayments						744	200
						2,212		214

					Notes to for	Notes to for	the Financial Statements -contInued the Year Ended 31August 2022
11.	CREDITORS:	AMOUNTS			FALLING		DUE WITHIN ONE YEAR
								2022	2021
								E	E
	Other creditors							2,920	3,439
	Accruals and	deferred		income				2,860	4,060
								5,780	7,499
12.	MOVEMENT	IN	FUNDS
								Net
								movement	At
							At 1.9.21	in funds	31.8.22
							E	f	f
	Unrestricted	funds
	General fund						72,236	884	73,120
	TOTAL FUNDS						72,236	884	73,120
	Net movement		in funds,		included		in the above are as follows:
							Incoming	Resources	Movement
							resources	expended	in funds
							f	E	f
	Unrestricted	funds
	General fund						144,624	(143,740)	884
	TOTAL FUNDS						144,624	(143,740)	884
	Comparatives	for movement				In	funds
								Net
								movement	At
							At 1.9.20	in funds	31.8.21
							f	f	f
	Unrestricted	funds
	General fund						74,376	(2,140)	72,236
	TOTAL FUNDS						74,376	(2,140)	72,236

				Incoming	Incoming	Resources	Movement
				resources		expended	in funds
					f	f	f
Unrestricted		funds
General	fund			139,048		(141,188)	(2,140)
TOTAL FUNDS				139,048		(141,188)	(2,140)
A current year 12 months			and prior year 12 months	combined	position	is as follows:
						Net
						movement	At
				At 1.9.20		in funds	31.8.22
					E	E	6
Unrestricted		funds
General	fund				74,376	(1,256)	73,120
TOTAL FUNDS					74,376	(1,256)	73,120

			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	f
Unrestricted		funds
General	fund		283,672	(284,928)	(1,256)
TOTAL	FUNDS		283,672	(284,928)	(1,256)

		Detailed Statement of Financial Activities
		for the Year Ended 31August 2022
			2022	2021
			E	f
INCOME AND ENDOWMENTS
Charitable activities
Fees			62,505	63,682
Donations			1,020	2,145
Grants			1,500	927
ESCCfunding			77,735	70,813
Registration			315	350
			143,075	137,917
Other tradIng activities
Fundraising			1,533	1,127
Investment income
Deposit account	interest		16
Total incomIng resources			144,624	139,048
EXPENDITURE
Raising donations	and legacies
Fundraising costs			341	217
Charitable activities
Wages			106,397	100,437
Pensions			937	826
Activities and outings			3,562	205
Equipment and toys			3,882	4,823
			114,778	106,291
Support costs
Management
Rent, rates and	water		3,059	2,248
Insurance			827	820
Light and heat			3,236	3,698
Telephone			712	755
Postage and stationery			1,420	1,466
Advertising			123
Carried forward			9,377	8,987

	Detailed Statement of Financial Activities
	for the Year Ended 31August 2022
		2022	2021
		f	f
Management
Brought forward		9,377	8,987
Sundries		1,650	1,408
Subscriptions and donations		615	479
Computer costs		1,195	1,531
Accountancy/bookkeeping		4,476	4,227
Training costs		210	2,831
Repairs and maintenance		7,116	11,980
Recruitment costs		302	193
Professional fees		1,753	1,260
Fines and penalties		500	587
Computer equipment		1,322	1,197
		28,516	34,680
Finance
Bank charges		105
Total resources expended		143,740	141,188
Net income/(expenditure)		884	(2,140)