The Charity Registration Number is 1153838 St Cuthbert's Old School Nursery Report and Unaudited Accounts 31 March 2023
St Cuthbert's Old School Nursery Report and accounts for the year ended 31 March 2023 Contents Page Charlty Infom)atlon Trustee5' Annual Report Statement of trustees. responslbllltles Independent Examiners. report Funds Statoments... Ststement of Financial Activities Statement of Financial Activities- Prior Year statement Movements in funds Balance sheet 10 Notes to the accounts
St Cuthbart's Old School Nursary Trust8•s' Annual Raport for th• ar èndèd 31 March 2023 The Trustees present their Report and Accounts for the year ended 31 March 2023. Reference and administrative details The charlty namg. The legal name of the charity is: St Cuthbert's Old School Nursery The ¢harity's areas operation and UK ¢haritsble registration. The charity Is registered in England & Wales with the Charity Commission in England & Wales ICCEWI with charity nutnber 1153838 Legal structure of the Gharlty The goveming document of the charity is the constitution of the CIO as approved by the Charity C()mmission in England & Wales ICCEWI . The Governing Document is dated 17 September 2013 The trustees are all individuals. The principal operating addres$ of the ¢harity i$= Councillor Lane Cheadle, Gheshire SK8 28Y The Trustees in office on the date the report was approved were:. R8v I Chidlow (Chairl appointed 1 September 2023 Miss J L Davids (Treasurer) Mrs C Salisbury- appointed 13 September 2022 Mr M Cheal- appointed 27 January 2023 Mrs L Gardener- appointed S July 2023 The followlng persons served as Trustees durlng the year ended 31 March 2023 :_ The trustees who served as a trustee in the reporting period. and. rf applicable, their dates of appDinlmenl or resignation during the year were'.- Name Rev J.E.M Newman IChairl- resigned 31 August 2023 Mrs M T Breslin - r8sign8d 31 August 2023 Dr L.A Campbell - resigned 13 September 2022
St Cuthbart's Old School Nursary Trust8•s' Annual Raport for th• ar èndèd 31 March 2023 Objects and activities of the charity The purposes of the charity as s8t out its governing docufftent. Tho NursÈry is run th thè objectlV8 of providing a high standard of èarly yèarfs èdueation with a Christian ethos and is succgssful in creating 8 happy 8nd loving atmosphere in which children can thrive and be prepared for entry into school education. The trustees have taken note of the Commission's guidan on public benefit and regard the provision Of high quality nursery education to the local community as meeting this requirement. In particular, the Nursery is able to take special needs children and is widely used by the Stockport Port8g8 Team. The nursery naturally covers all faiths in its prograrnrne. but Maintains its Christian ethos Mrith Msits to church for short child friendly services Ito which parents are invited) al Harvest, Christmas, Easter and for a Leaver's Service at the end ol the year. The main achievements and performance of the charity during the year. The Nursery opening hours are.. Mondays 09'.01>12'.00 Tuesdays 09.'00- 15."00 Wednesdays 09..00-15.00 Thursdays 09..00-15..00 Fridays 09.'00-15'.00 As at 3110312023 there were 36 children on our register, 5 more than the 31 last year. 5 children are being observed, assessed and supported by our SEND advisory team. 27 children received Gov8rnrn8nt funding. We have 8 new Parent Representative this year. Our staffing level remains at 10. Activities undertaken by the Nursery included., We were able to hold our usual servitss and activities within the school and at St Cuthbert's Church. We h8ve visited th8 local Senior R8sid8nti81 Home to sing for th& residents. Staff.. The Church Treasurer. a Trustee. has continued to act as Tre8surer to the Nursery. Staff have completed Module 1 (Understanding Child Development and the Early Years) of the DfE Early Years and Child Development fe online training courses. 6 staff completed a Paediatric First Aid course We have one NVQ Level 3 student who attends the setting on placement 3 days a week. Future Plans We continue to invite more outside agencies, visitors and guest speakers to support our children and families. In September 2023 we will have a new Chair of Trustees, a new Nursery Manager and change ol OFSTED appointed person. Buildings and Maintenan There have been no significant building changes throughout the last year, apart from routine and necessary maintenance work.
St Cuthbart's Old School Nursary Trust8•s' Annual Raport for th• ar èndèd 31 March 2023 structure, governance and management of the charity How the charity makes decisions and how decisions 8re delegated. The Nursery operates under the auspices of St Cuthbert's Church which itself is part of the Parish of St Mary's Icheadlel. The nursery premises are in a fonner Victorian schoo)I which are held in trust by the rector and churchwardens of Cheadle Parish Church. J.E.M Newman is ex-officio as minister ol St Cuthbert's Church C. Salisbury is ex-officio as churchwaiden of St Cuthbert's Church J.L Davids was appointed by th8 Parochial Council of St Maws on fix8d t8mis. M.T Breslin is 8 joint manager of the Nursery and the Otsted nominated person appointed by the Parochial Council of St Mavs for her period as manager. Mrs Breslin is paid for her role as manager. Her appointment was on the direction of Ofsted and she receives no financial benefits fioTll her trusteeship. The other trustees are unpaid and receive no fin8ncial benefit from their position. The Trustees meel at least three times per year and lake an oversight on the operation ol the nursery, finances, strategy, staffing levels and building Maintenan issues. The day to day operation ofthe nursery is under the supervision ofjoint rnanagets- Mrs M.T Breslin and Mrs W Hoole. Financial revi8W The charity's financi&l position 8t the end of the year ended 31 March 2023 The financial position of the charity at 31 March 2023 and comparats'ves for the prior period, as more lully detailed in the accounts, can be summarised as follows'.- 2023 2022 Net incomellexpenditurel 3,708 17,0691 Unrestrioted Revenue Funds av8ilable for the general purposes of the charity 155,963 152,255 Total Funds 155.963 152.255 Financial review of the position at the porting date, 31 March 2023. During the financial year 2022-2023 total reeeipts were £104,064 with an expenditure of 2100,356 giving a net income of 23,708. Current nel assets at the year-end were £67,154 corllfortably above our reserve figure of £31,000
St Cuthbart's Old School Nursary Trust8•s' Annual Raport for th• ar èndèd 31 March 2023 A vallablllty and adequacy of assets ofeach of the funds The board ol trustees is satisfied that the charity's assets in each fund are available and adequate to lulfil its obligations. Indepenedent Examlner Eric Langer Bsc FCA Charted Accountant 8-10 Gatley Road Ch8adle Cheshire SK8 1PY Statement of Trustee5's Responsibilities The charity's trustees are responsible for the preparation of the accounts in accordance with the terms ol the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Ntstwithstanding the explicit requiremenl in the extant statutory regulations, the Charities (Aeeounts and Reportsl Regulations 2008, to prepare the financial statements in 8¢oordance wth the SORP 2005. in view of the fact that the SORP 2005 has been withdrawn. the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according lo the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191, IThe SORPI. In particular, charily law requires the Trustees, if they prepare accounts tsn an aeerLJals basis, to prepare financial 5tatement5 for 8ach finanal year which giv8 a tIU8 and fair view of the state of affairs of the charity as al the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to to prepare the accounts in accordance with Unit8d Kingdorn Gen8rally Acc8Pt8d Accounting Practice (United Kingdom Accounting Standards and applicable lawl. select suitable accounting policies and apply them consistently., make judgernents and estimates that are reasonable and prudent., prèpare the financial staternents on the going concern basis unless it is inappropriate to presume that the charity will continue in business., state whether applicable accounting standards and statements of recornmended practic8 have be8n follow8d, subj8ct to any mat8ri81 departures disclosed and explained In the financial statements.,
St Cuthbart's Old School Nursary Trust8•s' Annual Raport for th• ar èndèd 31 March 2023 The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and lair view of the state of affairs of the charity and of the surplus or deficit of the charity lor the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable aceuraey at any time the financial position of the charity and which are sufficient to Show and explain the charity's transactions and enable th8m to ensure that the financial stat8m8nts comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The TrLJStees are also responsible for the contents c>f the Trustees, report, and the statutory r85ponsibility of the Independ8nt Examin81 in relation to th8 TrLJSt8es' report is litnited to 8xamining the report and ensuring that , on the face of the report, there are no material incon51Stencies with the figures disclosed in the financial statements. 3010112024 This report was approved by the board of trustees on Miss J L Davids Trustee
St Cuthbert's Old School Nursery Report of the Independent Examiner to the Trustees of St Cuthbert's Old School Nursery (the CIO) I report to the trustees on my examination of the accounts of the CIO for the year ended 31 March 2023. Respective responsibilities of the Trustees and the Independent Examiner As the charity trustees of the CIO you are responsible for the preparation of the accoLJnts in accordance with the requirements of the Charities Act 2011 I'the Act'l. I report in respect of my examination of the CIO'S accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5llbl of the Act. Independent Examlner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the CIO as required by section 130 of the Act.. or the a¢UnIS do not acwrd with those records., or the accounts do not comply with the applicable requirements concerning the form and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable proper understanding of the accounts lo be reached. £/<• Eric Langer Bsc FCA- Independent Examiner Chartered Accountant &10 Gatley Road Cheadle Cheshire SK8 1PY This report was signed on . 31 January.?024
st Cuthbert's Old School Nursery- Ststement of Flnanclal Actlvltles for the year ended 31 March 2023 Statement of FlnanclalActlvllles forthe ye8r ended 31 March 2023 SORP Ref Current year Current year Unrestricted Restricted Funds Funds Current year Totsl Funds Prior Year Total Funds 2023 2023 2023 2022 Income & Endowments from.. Donatlons & Legati&s Ch3ritsble activities Inv88tm8nts A1 147 103.823 147 103,823 94 86,962 Total income 104,064 104,064 86,962 Expenditure on.. Charltable activltles B2 100.358 100,356 94.031 Totsl expenillture 100,356 100,356 94031 Net incomellexpenditurel for the year 3,708 3,708 17,0691 Net Income after transfers A.B 3,708 3,708 17.0691 Nat movemant In funds 3,708 3,708 17.0691 Reconciliation of fund5-_ Totsl fvnds brought forward 152.255 152,255 159.324 Totsl funds carrfed loard 155,963 155,963 152.255 The'SORP Ref indicated above is the classrficalion of income Set out in the formal SORP documents. A5 required by paragraph 4.60 of the SORP, the brought fotwar(l and carried forward funds above have been agreed lo the Balance Sheet A separate Stst8m8nt of Total Recognis8d Gains and Lo8888 18 not required a8 thi8 sla18m8nt includ88 all recognised gains and losses. All the prior year transactions were unrestricted iterns. and no futher analysis is required l activiliè8 d*rive from continuing operations Tho notes attached on pages 11 to 18 forni an integral part of th858 accounts.
st Cuthbert's Old School Nursery- Ststement of Flnanclal Actlvltles for the year ended 31 March 2023 SORP Ref Prior Year Prior Year Prior Year Totsl Funds Unresttlcted Funds Re8trlcted Funds 2022 2022 2022 Income & Endowments from.. Ch8ritsble activities 86,962 86,962 T¢tal inG¢me 86,962 86.962 Expendlture on.. Charitsble 8ctivitl8S B2 94,031 94,031 Total expenditure 94,031 94,031 Net expenditure for th8 year 17,0691 17,0691 Net Income after transfers 17,0691 17,0691 Net movement In funds 17,0691 17,0691 Reconciliation of fund5-_ Total fvnds brought forward 159.324 159,324 Totsl funds carried loard 152,255 152,255 All actlvltles dorlvo from contlnulng oporatlons st Cuthbert'$ Old Schtstsl Nursery. Rèsources applièd in tht yèar ended 31 March 2023 toward$ fixed assets for Charity use'.- 2023 2022 Funds gÈnÈrated in the yÈar as detailed in the SOFA Net resources available to fund charitable activities 3.708 3,708 17,0691 7,069 The notes atta¢hed on page$ 11 lty 18 tsrm an integral part of these a¢¢ounts.
st Cuthbert's Old School Nursery- Ststement of Flnanclal Actlvltles for the year ended 31 March 2023 Movement8 In revenuo and capltsl funds for the year endod 31 March 2023 Revenue accumulated funds UnrÈstrictÈd Funds 2023 RèstrictÈd Funds 2023 Ttstal Funds 2023 Last year Total Funds 2022 Accumulat8d funds bmught fornvard 152,255 152,255 159.324 Recognised gains and losses before transfers 3.708 3.708 7,069 155,963 155,963 152.255 Closing revenue funds 155,963 155,963 152,255 Summary of funds Unrestrlctsd R8strlct8d and Funds Designated funds Total Funds Last Year Total Funds 2023 2023 2023 2022 R8V8nu8 accumulated funds 155,963 155,963 152,255 Thè notes attached on pages 11 tts 18 form an Integral part of thesè accounts.
st Cuthbert's Old S¢hool Nursery- Balan¢e Sheet as at 31 Mar¢h 2023 SORP Note Ref 2023 2022 Flxed assels Tangible assets 8 A2 88,809 94,672 Current assets Debtors Cash at bank and in hand B2 B4 356 68,682 259 59,569 Total ¢urrgnt a$s?t$ 69,038 59,828 Credltors.. amounts falllng due within on8 y8ar 10 C1 1,884 2,245 Nèt crn1 assèts 67,154 57,583 Thè total nèt assèts of thè eharity 155.963 152.255 The total net assets of the charity are funded by the funds of the charity, as follows=. Unrestricted Funds Unrestricted Revenue Funds 14 D3 155,963 152,255 Total charlty funds 155.963 152.255 The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the fomial SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.. The Trustees acknowledge their responsibilities for complying with the requirements ol charity legislation with respect to accounting records and the preparation ol accounts. The charity is subject to Independent Ex8min8tion under ch8rity legislation, 8nd the report of the Independent Ex8miner is on page 6. TheThe Trustees are satisfied that, although the charity is not registered under the Cornpanies Acts. if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of th? C.amDaniè% Ad 2006. applitrable to rompanips 8ubject to the small companies regime. Miss J L Davids Trustee Approved by the board of trustees on 3010112024 The notes attached on pages 11 to 18 fom an Integral part of these accounts. 10
st Cuthbert'$ Old S¢hool Nursery Notes to the Accounts for the year ended 31 March 2023 1 AOUntIng policies Poll¢les relatlng to the pmductlon of the accounts. Basis of preparation and accounting convention The accounts have been ppad on the accruals basis, under the historical cost convention, and in accordanTr with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 and Accounting and Reporting by Charities". Statement ol Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, Charities SORPIFRS1021, as amended by Update Bulletin 1. The accounts have been ppared in accordance with applicable charity law in England this being the Charities Act 2011 and Sl 20081629 Icharilies Accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to Charities SORP IFRS1021 in accordance with Reg.814lldl of SI 20081629. the charity trustees have departed from the requirement of Reg.8151 by following Charities SORP IFRS1021 instead of Charities SORP IFRSSEI to the exlent necessary to give a true and fair view in the circumstances. The charity constitutes a public b8nefit 8ntity as d8fin8d by FRS102. The charity is a ¢harit8ble inwrporated organisation registered in England. The prin¢ipal address of the charity is Councillor Lane, Cheadle, Cheshire, SK8 2BY. Going Concern The Trustees are satisfied that, at the lime ol approving the financial staternents, it is appropriate to adopt the going concern basis in preparing the financial statements. Policiès rolating to catègoriès of ineomo and ineomg rocognition. Natur8 of Income and r8cognltlon All incoming r850urc8s ar8 included in the stat8m8nt of fin8nci81 activities when th8 ch8rity 15 entitled to th8 incom8 and the arnount can be quantrfi8d wth r8asonable accuracy. The folknwng specrfic polia8s ar8 applied to patticulai categories of incorne". Voluntary income is reIVed by way of donations hnd is included in full in the statement of financial activities when receivable. Grants. including grants for the purchase ol fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Pollcles relatlng to expendlture on goods and setvlces provlded to the charlly. Recognltlon of Ilabllltles and expendlture A liability, and the related expenditure, 15 recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of econotnic benefit5 will be required in settlement, and when the amount ol the obligation can be meaSUd or liablY estimated. Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and services lor its benefiaaries. It includes btsth costs that can be directly allocated tts such activities and those costs of an indirect nature necessary lo support them.
st Cuthbert'$ Old S¢hool Nursery Notes to the Accounts for the year ended 31 March 2023 Policies relating to assets. liabilities andpmvisions 8nd othermatters. Tangible fixed assets Tangible fixed assets are measured at their original cost value. or subsequent revaluation, or il donated. as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. Depreciation has been provided at the following rates in order to write off the assets tts their anticipated residL over th8ir 85timated us8ful Iiv8S. Leasehold improvements 4 /0 Straight line FSnanclal Instruments Includlng cash and bank balances Cash held by the ¢harity is included at thg arnount actually held and countgd 8t the year end. Bank balan$, wh8th8r in cr8dit or overdrawn, ar8 shown at th8 amounts properfy reconci18d to th8 bank 5t8t8m8nts. Penslons - deflned contrlbutlon schemes The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordan with the rules of the scheme. 2 Liability to taxation The Trustees consider that the eharity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finan Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempl from taxation In respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and lor no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement ol Financial Activities. 3 Windin9 up or dissolution of the charity 11 upon winding up or dissolution of the charity there rernain any assets, after the satisfaction ol all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 4 Net surplus before tax in the financial year 2023 2022 Th8 n&t surplus b8for8 tax in th8 financial year is 5tat8d after charging:_ Depreciation of owned fixed assets Trustees, remuneration Pension CQSt5 5,863 10,196 782 5.863 10.347 690 S Staff costs and emoluments Salory costs 2023 2022 Gross S81aries 8xcluding trustees and key management P8rsonn81 Empbyerfs operating costs of defined contribution pension schemes Truste85' Remuneration as detsiled in note 7 other b&n&fitS Paid to trust88S, as detailed in not8 7 64,513 782 10,196 119 58,257 690 10,347 123 Total salaries, wages and related costs 75,610 69,417 12
st Cuthbert'$ Old S¢hool Nursery Notes to the Accounts for the year ended 31 March 2023 Numbers of full time employees or full time equivalents 2023 2022 The avgr8ge number of total stsff employed in the year was The details of remuneration paid to tru5tee5 is shown in note 7 No ernployees reiVed ernoluments lexcluding pension costs) in excess of £60.000 per annum. Number5 of such stsff to whom benefits are &ccruing :_ Undgr money purchase pension heMS 6 Defined contribution pension schem8S The charity operates a defined contribution pension scheme, the costs of which are shown above. Any liabilites 8nd assets associated with the scheme are shown under debtors 8nd creditors. 7 Remuneration and payment$ to Trustees and persons Connted with them 2023 2022 Remuneration payable to ¢rustees or ¢¢ne0tedpersons Mrs M.T Breslin 10,196 10,347 Total remuneration 10,196 10,347 Mrs Breslin, the nursery manager, has been an ernployee Sin September 1996. She was appointed as a truste8 in April 2016 on the direction of Ofsted. In addition to salary she also r8ceiv85 employ8r pension contributions. 2023 2022 Pension payments relating to trustees or ¢onnectedpersons Mrs M.T Breslin 119 123 119 123 13
st Cuthbert'$ Old S¢hool Nursery Notes to the Accounts for the year ended 31 March 2023 8 Tangible fixed assets Land and Buildings Total Cost At 1 April 2022 146,563 146,563 At 31 March 2023 146,563 146,563 Depreclatlon At 1 April 2022 Charge for the year 51,891 5,863 51,891 5,863 At 31 March 2023 57,754 57,7S4 Nèt book valuè At 31 March 2023 88,809 88,809 At 31 March 2022 94,672 94,672 9 D•btors 2023 2022 Prepayments and accrued income 356 259 356 259 10 Cr•ditors'. amounts falling du• within onè ar 2023 2022 Accruals PAYE, NIC VAT and other taxes 1,884 2,245 1.884 2.245 11 Income and Expenditure a¢¢ount summary 2023 2022 At 1 April 2022 Surpluslllossl after tax lor the year 152,255 3,708 159.324 17.0691 At 31 March 2023 155.963 152.255 12 No related party transactions The were no tiansactions with related parties in the year, except with regard to trustees, remuneration, which is fully disclosed in notes above. 14
st Cuthbert'$ Old S¢hool Nursery Notes to the Accounts for the year ended 31 March 2023 13 Particulars of how particular funds aro rapr*$$nt by ass•ts and liabilitiès At 31 March 2023 Unr•strlct•d Daslgnatad R•strlctad funils funds funds Total Funds Tangible Fixed Assets Current Assets Current Liabilities 88,809 69,038 11,8841 155,963 88,809 69,038 11,8841 155,963 At 1 April 2022 Unrestrled De$ignate(l Restri¢te(I funds funds funds Total Funds Tangible Fixed A5S8ts Current Ass8ts CLJrrent Liabilit185 94.672 59.828 12.2451 152.255 94,672 59,828 12,245 152,255 14 Change in total fund5 OV8r the year as shown in Note 13. analy5ed by individual funds Funds brought forward from 2022 Movement Transfers Funds In funds In between carrled 2023 funds In forward to 2023 21)2a See Note 15 Unrestricted and designat8d funds.' Unrestricted Revenue Fund5 152,255 3,708 155.963 Total unrestrlcted and deslgnated funds 1S2,25S 3,708 155,963 Total charlty funds 152,25S 3,708 155,963 15 Analysls of movements In funds over the year as shown In Note 14 Othèr Expendlture Galns & Movement Losses In funds 2023 2023 Income 2023 2023 Unrestrlcted and deslgnated funds... Unrestricted Revenue Funds 104,064 1100,3561 3,708 104,064 100,356 3,708 16 The purposes for whi¢h the funds as detailed in note 14 are held by the Charity are:. Unrestricted ènd designated funds.' Th8s8 funds ar8 held for th8 meeting the objectiV8s of th8 charity, nd to provid8 reserves for fLrtur8 activtbes. 8nd. subj8Qt to Gharity legisL9tion, are free from 811 restrictions on their use. Unreslrioted Revenue Funds 17 Ultimate controlling party st Cuthbert's Nursery is a charitable incorporated organi5ation. Metnbers ale not liable to rnake any contributions in the event of il being wound up. 15
St Cuthbert'$ Old School Nursery Detailed anatysis of income and expenditure for the year ended 31 March 2023 a8 required by thè SORP This analysis is classsifi•d by convontional nominal doseriptions and not by activity. 18 Donatlons and Legacles Current year Current year Unrestricted Restricted Funds Funds 2023 2023 Current year Total Funds Prior Year Total Funds 2023 2022 Donations and gifts from individuals Small donations individually less than £1000 Total donations and gifts from individuals Revenue grants and donations from non public bodies Small grants individually less than £1000 140 Total private sector revenue grants 140 140 Total Donations and Legacie5 A1 147 147 19 Ineoma from eharltabla aetlvltl•s- Tradlng Aetlvltlès Current year Unrestrlcted Funds 2023 Current year Restrlcted Funds 2023 Current year Total Funds Prlor Year Total Funds 2023 2022 Primary purpose and ancillary trading SMBC Grant SMBC Special Fees Parents Fees 86,836 874 16,113 86,836 874 16,113 74,082 3,032 9,848 Total Primary purpo$e and an¢illary trading 103.823 103,823 86,962 20 Total Income from charltable actlvltles Current yèar Unr•strict* Fund5 Current ar R8Strictad Fund5 Currant yaar Total Funds Prior Yèar Total Funds 2023 103,823 2023 2023 103,823 2022 86,962 Total income from charitable trading To¢al fmm charitable adivities A2 103,823 103,823 86,962 All the income in the prior year was unr85tricted. 16
St Cuthbert'$ Old School Nursery Detailed anatysis of income and expenditure for the year ended 31 March 2023 a8 required by thè SORP 21 Exp•nditura on eharitabla aetiviti•s - Dirèct spènding Current year Unrestricted Funds 2023 Current year Restricted Funds 2023 Current year Total Funds Prlor Year Total Funds 2023 2022 Gross wages and salaries charit8ble activities Defined contribLJtion pension wsts charitable activities 64,513 64,S13 58,257 782 782 690 Total dire¢t spending B2a 22 Expenditure on ¢haritable activities Charitable trading Current year Unrestricted Funds 2023 Current year Restricted Funds 2023 Current year Total Funds Prior Year Total Funds 2023 2022 Reallocated from support costs 23.829 23,829 23.798 Total charitable trading costs B2b 23 Support costs for charitable activities Current year Unrèslrictsd Funds 2023 Current year Rèstrictad Funds 2023 Current year Total Funds Prlor Year Total Funds 2023 2022 Premise5 Expenses Water, h8at and light Cleaning - wages & materials Buildings and grounds maintenance 2,840 5,505 1,349 2,840 5,S05 1,349 3,274 7,382 1,088 Administrative overheods Telephone Postage and stationery Insurance Sundry expenses Xrnas Party Gratuities Equiprnent repairs and renewals Photographs Craft Materials Refreshments 971 188 434 1,898 559 26 2,365 73 416 813 971 188 434 1,898 559 26 2,365 73 416 813 838 213 869 851 220 1,496 98 157 732 Professlonal fees pald to the Audltor or Independent Examlner In addltlon to audlt and examination fee5 As detailed in Note 24 606 606 606 FinanGial costs Depreciation & Amortisation in total for 5,863 5,863 5,863 Support costs bgfore reallo¢ation 23,906 23,906 23,798 17
St Cuthbert'$ Old School Nursery Detailed anatysis of income and expenditure for the year ended 31 March 2023 a8 required by thè SORP Lgss support costs roallocat•d to speclflc aGtlvltl&s To charitable trading costs 123,8291 123,8291 123.7981 Total support Costs 77 77 The basis of allocatson of costs between activities is described under accounting policies 24 Other Expendlture - Governance costs Current yèar Unrestricted Fund5 2023 Current yèar Restrict8d Funds 2023 Curr•nt ar Total Funds Prior Yèar Total Funds 2023 2022 Independent Examiner's fees Trustees, remuneration Trustees Defined contribution pension 840 10,196 119 816 10.347 123 10,196 119 Total Gov&rnanc• costs 11,155 11,155 11,286 Pmf•$sional f••s paid to th• Auditor or Indèp•nd•nt Examinèr in addition to auditand examination fees 2023 2022 Tax advisory fees 606 606 606 Total additional f•ès includ•d in support costs at Note 23 606 606 606 25 Total Charitable expenditurè Current year Unrestricted Funds 2023 Current year Restricted Funds 2023 current year Total Funds Prior Year Total Funds 2023 2022 Total direct spending Total charitable trading costs Total Governance costs B2a B2b B2e 65,295 23,829 11,155 65,295 23,829 11,155 58.947 23,798 11,286 Total charitable expenditure B2 100,356 100,356 94,031 All the expendlture In the prlor year was unrestrlcted. 18