| Page | |||
|---|---|---|---|
| Trustees' | annual report |
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| Independent examiner's report to the trusiees |
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| Statement | offinancial activities | ||
| Notes to | the financial statements |
||
| The following pages do not form part of | the financial statements | ||
| Detailed | statement offinancial activities | ||
| Notes to | the detailed statement offinancial | activities |
| 2023 | 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | ||||||||
| funds | Total funds | Total funds | ||||||
| Note | f | f | f | |||||
| income aad endowments | ||||||||
| Charitable activities |
4 | 234.868 | 234,868 | 218,989 | ||||
| investment | income | 5 | 305 | 305 | 15 | |||
| Total income | 235,173 | 235,173 | 219,004 | |||||
| Expenditure | ||||||||
| Expenditure | on charitable | activities | 6,7 | 216,655 | 216,655 | 2]8,176 | ||
| Total expeaditure | 216,655 | 216,655 | 218,176 | |||||
| Net income | and net | movement | in funds | 18,518 | 18,518 | 828 | ||
| Reconciliation offunds | ||||||||
| Total funds | brought | forward | 80,051 | 80,051 | 79,223 | |||
| Total funds | carried | forward | 98,569 | 98,569 | 80,051 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Note | f | |||||
| Fixed assets | ||||||
| Tangible fixed assets | 13 | 26,935 | 31,697 | |||
| Current assets | ||||||
| Debtors | 14 | 3„313 | 1,110 | |||
| Cash at bank | and in hand | 81,986 | 55,852 | |||
| 85,299 | 56,962 | |||||
| Creditors: Amounts | falling due within one year | 15 | 13,665 | 8,608 | ||
| Net current | assets | 71,634 | 48,354 | |||
| Total assets | less current | liabilities | 98,569 | 80,051 | ||
| Net assets | 98,569 | 80,051 | ||||
| Funds ofthe | charity | |||||
| Unrestricted | funds | 98,569 | 80,051 | |||
| Total charity | funds | 17 | 98,569 | 80,051 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
|---|---|---|---|---|---|---|
| Funds | 2023 | Funds | 2022 | |||
| f | f | |||||
| 234,868 | 234,868 | 218,989 | 218,989 | |||
| 5. | investment | income | ||||
| Unrestricted | Total Fuads | Unrestricted | Total Funds | |||
| Funds | 2023 | Funds | 2022 | |||
| f. | f | |||||
| Bank interest | receivable | 305 | 305 | 15 | 15 | |
| 6. | Expenditure | on charitable | activities by fund type | |||
| Unrestncted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2023 | Funds | 2022 | |||
| f. | f | f | f | |||
| Nursery | 197,203 | 197,203 | 197,464 | 197,464 | ||
| Support costs | 19,452 | 19,452 | 20,712 | 20,712 | ||
| 216,655 | 216,655 | '718,176 | 218,176 |
| 7. | Expenditure | on | charitab | l | e acti |
vit | ies | by | activity typ | activity typ | e | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Activities | |||||||||||||||
| undertaken | Total funds | Total | fund | ||||||||||||
| directlv | Support costs f |
2023 | 2022 | ||||||||||||
| Nursery | 197,203 | 9,129 | 206,332 | 207, 195 | |||||||||||
| Governance | costs | 10,323 | 10,323 | 10,981 | |||||||||||
| 19/,203 | 19,452 | 216,655 | 218,176 | ||||||||||||
| 8. | Analysis of | support costs | |||||||||||||
| Analysis of | |||||||||||||||
| suppon costs f |
Total 2023 f |
Total | 2022 | ||||||||||||
| Communications | and IT | 4,472 | 4,472 | 3,842 | |||||||||||
| General office | 8.013 | 8,013 | 8,531 | ||||||||||||
| Governance | costs | 6,967 | 6,967 | 8,339 | |||||||||||
| 19,452 | 19,452 | 20,712 | |||||||||||||
| 9. | Net income | ||||||||||||||
| Net income | is stated atter | charging/(crediting): | |||||||||||||
| 2023 | 2022 | ||||||||||||||
| Depreciation | oftangible | fixed assets | 6,295 | 6,077 | |||||||||||
| 10. | Independent | examination | fees | ||||||||||||
| 2023 | 2022 | ||||||||||||||
| f | |||||||||||||||
| Fees payable | to the independent | examiner | for: | ||||||||||||
| Independent | examination | ofthe | financial | statements | 1.050 | 1,050 | |||||||||
| 11. | Staffcosts | ||||||||||||||
| The total staff costs and | employee | benefits for the reporting | period are analysed as |
follows: | |||||||||||
| 2023 | 2022 | ||||||||||||||
| f. | |||||||||||||||
| Wages and salaries | 151,537 | 160,479 | |||||||||||||
| Social security costs | 5,000 | 5,990 | |||||||||||||
| Employer contributions | to pension | plans | 2,881 | 2,833 | |||||||||||
| 159,418 | 169,302 | ||||||||||||||
| The average | head | count | ofemployees | during | the year | was | 10(2022: | 9). |
| 13. | Tangible fixe | d | assets | ||||
|---|---|---|---|---|---|---|---|
| Improvement | Plant and | Fixtures and | |||||
| s 'to property | machinery | fittings | Total t |
||||
| Cost | |||||||
| At I September | 2022 | 49,274 | 30,981 | 12,828 | 93,083 | ||
| Additions | 1,533 | 1,533 | |||||
| At 31August | 2023 | 49,274 | 30,981 | 14,361 | 94,616 | ||
| Depreciation | |||||||
| At I September |
2022 | 29,657 | 20,094 | 11,635 | 61,386 | ||
| Charge for the | year | 3,386 | 1,633 | 1,276 | 6,295 | ||
| At 31August | 2023 | 33,043 | 21,727 | 12,911 | 67,681 | ||
| Carrying amount At 31August 2023 |
16,23 I | 9,254 | 1,450 | 26,935 | |||
| At 31 August | 2022 | 19,617 | 10,887 | 1,193 | 31,697 | ||
| 14. | Debtors | ||||||
| 2023t | 2022 f |
||||||
| Trade debtors | 579 | 414 | |||||
| Prepayments | and accrued income | 2.734 | 696 | ||||
| 3,313 | 1.110 | ||||||
| 15. | Creditorsi amounts |
falling due within one year | |||||
| 2023 | 2022 | ||||||
| f | |||||||
| Trade creditors | 269 | 2,663 | |||||
| Accruals snd | deferred | income | 11,952 | 4,424 | |||
| Social security | and other taxes | 1,444 | 1,521 | ||||
| 13,665 | 8,608 |
| At | At | |||||
|---|---|---|---|---|---|---|
| 1 September | 31August 20 | |||||
| 2022 | Income | Expenditure | 23 | |||
| f | ||||||
| General funds | 80.051 | 235,173 | (216,655) | 98,569 | ||
| Ai | Ai | |||||
| I September | 31August 20 | |||||
| 2021 f |
Income | Expenditure f |
22 f |
|||
| General funds | 79,223 | 219,004 | (218,176) | 80,051 | ||
| Analysis ofnet assets between | fuads | |||||
| Unrestricted | Total Funds | |||||
| Funds | 2(Q3 | |||||
| K | ||||||
| Tangible fixed assets | 26.935 | 26,935 | ||||
| Current assets | 85.299 | 85,299 | ||||
| Creditors less than | I year | (13,665) | (13,665) | |||
| Net assets | 98,569 | 98,569 | ||||
| Unrestricted | Total Funds | |||||
| Funds | 2022 | |||||
| t | ||||||
| Tangible fixed assets | 31,697 | 31,697 | ||||
| Current assets | 56,962 | 56,962 | ||||
| Creditors less than | I year | (8,608) | (8,608) | |||
| Net assets | 80,051 | 80,051 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| f | f | ||||
| Income and endowments | |||||
| Charitable | acth ities | ||||
| Nursery | 234,868 | 218.989 | |||
| Investment | income | ||||
| Bank interest receivable | 305 | 15 | |||
| Total income | 235,173 | 219,004 | |||
| Expenditure | |||||
| Expenditure | on charitable | activitim | |||
| Purchases | 4,582 | 2,374 | |||
| Wages and | salaries | 151,537 | 160,479 | ||
| Employer's | NIC | 5,000 | 5,990 | ||
| Pension costs | 2,881 | 2,833 | |||
| Rent | 12,331 | 10,842 | |||
| Light snd heat | 2 343 | 1,397 | |||
| Repairs aud | maintenance | 188 | 182 | ||
| Insurance | 1,073 | 949 | |||
| Vehicle leasing/hire | 304 | 594 | |||
| Legal and professional | fees | 6,300 | 7,319 | ||
| Telephone | 1,116 | 1,200 | |||
| Other otlice | costs | 8,566 | 7,736 | ||
| Depreciation | 6,295 | 6,077 | |||
| Resources snd suhscriptions | 14,139 | 10,204 | |||
| 216,655 | 218,176 | ||||
| Total expenditare | 216,655 | 218,176 | |||
| Net income | 18,518 | 828 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| f | |||||
| Expenditure | on charitable | activities | |||
| Narsery | |||||
| Activities undertaken | directiy | ||||
| Direct costs | 4,582 | 2,374 | |||
| Wages | 151,537 | 160,479 | |||
| Employer's | NIC | 5,000 | 5,990 | ||
| Pension costs | 2,881 | 2,833 | |||
| Rent | 12,331 | 10,842 | |||
| Light &heat | 2343 | 1,397 | |||
| Repairs &maintenance | 188 | 182 | |||
| Insurance | 1,073 | 949 | |||
| Legal and professional | fees | 146 | |||
| Sundries | 4,678 | 4,110 | |||
| Resources | 12,444 | 8,308 | |||
| 197+03 | 197,464 | ||||
| Support costs | |||||
| Advertising | and marketing | 304 | 594 | ||
| Telephone | 1,116 | 1,200 | |||
| Postage and | stationery | 532 | 984 | ||
| Depreciation | 6,295 | 6,077 | |||
| Training courses | 882 | 876 | |||
| 9,129 | 9,731 | ||||
| Governance | costs | ||||
| Accountancy | fees | 3,293 | 3.293 | ||
| independent | examination | 1,050 | 954 | ||
| Citation | 1,811 | 3,072 | |||
| Computer costs | 3,356 | 2,642 | |||
| Subscriptions | 813 | 1,020 | |||
| 10,323 | 10,981 | ||||
| Expenditure | on charitable | activities | 216,655 | 218,176 |