2021-03-31-accounts - St. Cuthbert's Old School Nursery

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Charity information
Trustees' Annual Report
Statement oftrustees'	responsibilities
Independent Examiners'		report
Funds Statements:-
Statement of Financial	Activities		8
Statement of Financial	Activities - Prior Year statement		9
Movements in funds			10
Balance sheet
Notes to the accounts

more fully d	etailed in	the accounts, ca	n be summaris	ed as follows:-
				2021	2020
				f
Net expenditure				(4,240)	(6,659)
Unrestricted the general	Revenue purposes	Funds available ofthe charity	for	159,324	163,564
Total Funds				159,324	163,564

			SORP	Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds
				2021	2021	2021	2020
					6	f	6
Income &Endowments		from:
Charitable activities			A2	95,708		95,708	99,383
Total income				95,908		95,908	99,383
Expenditure on:
Charitable activities			B2	100,148		100,148	106,042
Total expenditure			B	100,148		100,148	106,042
Net expenditure for	the	year		(4,240)		(4,240)	(6,659)
Net income after transfers			A-B-C	(4,240)		(4,240)	(6,659)
Net movement in funds				(4,240)		(4,240)	(6,659)
Reconciliation offunds:-
Total funds brought	forward			163,564		163,564	170,223
Total funds carried	forward			159,324		159,324	163,564

			SORP Ref	Prior Year Unrestricted	Prior Year Restricted	Prior Year Total Funds
				Funds	Funds
				2020	2020	2020
					6
Income &Endowments		from:
Charitable activities			A2	99,383		99,383
Total income				99,383		99,383
Expenditure on:
Charitable activities			B2	106,042		106,042
Total expenditure			B	106,042		106,042
Net expenditure for	the	year		(6,659)		(6,659)
Net income after transfers				(6,659)		(6,659)
Net movement in funds				(6,659)		(6,659)
Reconciliation offunds:-
Total funds brought	forward			170,223		170,223
Total funds carried	forward			163,564		163,564

fixed assets fo	r Charity use:-
				2021	2020
					6
Funds generated	in the year as detailed	in the	SOFA	(4,240)	(6,659)
Net resources	available to fund charitable		activities	(4,240)	(6,659)

					Unrestricted	Restricted	Total	Last year
					Funds	Funds	Funds	Total Funds
					2021	2021	2021	2020
					6	6	6	6
Accumulated		funds brought		forward	163,564		163,564	170,223
Recognised transfers		gains and	losses before		(4,240)		(4,240)	(6,659)
					159,324		159,324	163,564
Closing	revenue funds				159,324		159,324	163,564
Summary	of funds				Unrestricted	Restricted	Total	Last Year
					and	Funds	Funds	Total Funds
					Designated funds
					2021	2021	2021	2020
						6	6	6
Revenue	accumulated		funds		159,324		159,324	163,564

StCuthbert's Old S	chool Nursery	- Balan	ce Sheet	as at 31 Ma	rch 2021
			SORP
		Note	Ref		2021	2020
Fixed assets			A
Tangible assets		8	A2		100,534	106,397
Current assets			B
Debtors		9	B2	613	348
Cash at bank and in	hand		B4	60,894	58,447
Total current assets				61,507	58,795
Creditors: amounts	falling due
within one year		10	C1	(2717)	(1,628)
Net current assets					58,790	57,167
The total net assets	ofthe charity				159,324	163,564
The total net assets	ofthe charity	are funded by the funds ofthe charity, as follows:-
Unrestricted Funds
Unrestricted Revenue	Funds	14	D3		159,324	163,564
Total charity funds					159,324	163,564

StCuthbert's Old School Nursery	StCuthbert's Old School Nursery
Notes to the Accounts for the year ended 31		March 2021
Numbers of	full time employees or full time equivalents		2021	2020
The average	number oftotal staff employed	in the year was
The details of remuneration paid to trustees		is shown in note 7
No employees	received emoluments (excluding pension costs) in excess of		260,000 per annum.
			No	No
Numbers of	such staff to whom benefits	are accruing:-
Under money	purchase pension schemes

Remuneration and pay	ments to	Trustees and	persons	connected with them
				2021		2020
Remuneration payable	to trustees orconnected persons
Mrs M.T Breslin				9,238		7,758
Total remuneration				9,238		7,758
Mrs Breslin, the nursery	manager,	has been an	employee	since September 1996.She was appointed		as a
trustee in April 2016 on	the direction ofOfsted.		In addition	to salary she also receives employer	pension
contributions.

trustee in April 201 contributions.	6 on the direction ofOfsted. In addition to salary she also r	eceives employer pens	ion
		2021	2020
Pension payments	relating to trustees orconnected persons
Mrs M.T Breslin		90	48
		90	48

				Land and Buildings		Total
	Cost
	At 1 April 2020			146,563		146,563
	At 31 March 2021			146,563		146,563
	Depreciation
	At 1 April 2020			40,166		40,166
	Charge for the year			5,863		5,863
	At 31 March 2021			46,029		46,029
	Net book value
	At 31 March 2021			100,534		100,534
	At 31 March 2020			106,397		106,397
9	Debtors
					2021	2020
	Prepayments and accrued		income		613	348
					613	348
10	Creditors: amounts	falling due within one year			2021	2020
	Accruals				1,779	1,628
	PAYE, NIC VAT and	other	taxes		938
					2,717	1,628
11	Income and Expenditure		account summary		2021	2020
						R
	At 1 April 2020				163,564	170,223
	Loss after tax for the	year			(4,240)	(6,659)
	At 31 March 2021				159,324	163,564

Particulars of how particular funds a	Particulars of how particular funds a	re represented by assets and	liabilities
At 31March 2021		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
				F
Tangible	Fixed Assets	100,534			100,534
Current	Assets	61,507			61,507
Current	Liabilities	(2,717)			(2,717)
		159,324			159,324
At 1 April 2020		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
Tangible	Fixed Assets	106,397			106,397
Current	Assets	58,795			58,795
Current	Liabilities	(1,628)			(1,628)
		163,564			163,564

Change in to	tal fu	he ye	ar as shown	in Note 13,analyse	d by individual	funds	funds
				Funds	Movement	Transfers		Funds
				brought	in funds in	between		carried
				forward	2021	funds	in	forward to
				from 2020		2021		2022
					See Note 15
Unrestricted	and designated	funds:-
Unrestricted Revenue Funds Total unrestricted and designated			funds	163,564 163,564	(4,240) ~4,240			159,324 159,324
Total charity	funds			163,564	~4,240			159,324

Analysis of	movemen	ts in fu	nds over the year	as shown in Note	14
						Other
				Income	Expenditure	Gains &	Movement
						Losses	in funds
				2021		2021	2021
Unrestricted	and designated		funds:-
Unrestricted	Revenue	Funds		95,908	(100,148)		(4,240)
				95,908	(100,148)		(4,240)

						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total Funds	Total Funds
						Funds	Funds
						2021	2021	2021	2020
						E		E
Primary purpose	and	ancillary		trading
SMBC Grant						86,855		86,855	90,053
SMBC Special Fees						1,153		1,153
Parents Fees						7,700		7,700	9,330
Total Primary purpose trading		and	ancillary			95,708		95,708	99,383
Total Income from charitable				activities
						Current year	Current year	Current year	Prior Year
						Unrestricted	Restricted	Total Funds	Total Funds
						Funds	Funds	f
						2021	2021	2021	2020
Total income from	charitable		trading			95,708		95,708	99,383
Total from charitable		activities			A2	95,708		95,708	99,383

Expenditure on ch	aritable	activities -	Direct spending
			Current year	Current year	Current year	Prior Year
			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds
			2021	2021	2021f	2020
Gross wages and salaries activities		- charitable	68,611		68,611	74,491
Defined contribution charitable activities	pension costs-		892		892	985
Total direct spending		B2a	69,503		69,503	75,476

						Current	year	Current year	Current year	Current year	Current year	Prior Year
						Unrestricted		Restricted		Total Funds		Total Funds
						Funds		Funds
						2021		2021			2021	2020
						F
	Reallocated from support costs					20,519					20,519	21,980
	Total charitable trading costs				B2b	20,519					20,519	21,980
22	Support costs for charitable			activities
						Current	year	Current year		Current year		Prior Year
						Unrestricted		Restricted		Total Funds		Total Funds
						Funds		Funds
						2021f		2021 R			2021	2020
	Premises Expenses
	Water, heat and light						2,492				2,492	2,773
	Cleaning						2,336				2,336	695
	Buildings and	grounds	maintenance				2,684				2,684	2,511
	Administrative	overheads
	Telephone						964				964	1,032
	Postage and stationery						231				231	242
	Insurance						230				230	419
	Sundry expenses						1,263				1,263	2,541
	Xmas Party						200				200	794
	Gratuities						298				298	279
	Equipment repairs and		renewals				2,453				2,453	2,592
	Photographs						41				41	171
	Craft Materials						400				400	690
	Refreshments						458				458	772
	Professional	fees paid to the Auditor				orIndependent		Examinerin	addition		to audit and
	examination	fees
	As detailed in	Note 23					606				606	606
	Financial costs
	Depreciation 8 Amortisation			in total for			5,863				5,863	5,863
	Support costs before		reallocation			20,519					20,519	21,980
	Less support	costs reallocated to specific activities
	To charitable	trading costs				(20,519)					(20,519)	(21,980)

				Current year	Current year	Current	year	Prior Year
				Unrestricted	Restricted	Total Funds		Total Funds
				Funds	Funds
				2021	2021	2021		2020
				F
Independent		Examiner's fees		798			798	780
Trustees'	remuneration			9,238		9,238		7,758
Trustees	Defined contribution		pension	90			90	48
Total Governance costs				10,126		10,126		8,586

	examination fe	e	s
							2021		2020
	Tax advisory fees				606			606		606
	Total additional in support costs		fees included at Note 22		606			606		606
24	Total Charitable		expenditure
					Current year	Current year	Current year		Prior Year
					Unrestricted	Restricted	Total	Funds	Total	Funds
					Funds	Funds
					2021 f	2021 R	2021		2020
	Total direct spending			B2a	69,503			69,503		75,476
	Total charitable	trading costs		B2b	20,519			20,519		21,980
	Total Governance		costs	B2e	10,126			10,126		8,586
	Total charitable		expenditure	B2	100,148			100,148		106,042