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2022-08-31-accounts

Page 1 Cover Sheet
Page 2 Contents
Page 3 Reference and Administration Details
Pages4-8 Trustees'
Report
Page 9 Independent
Examiner's
Report
Page 10 Statement
of Financial Activities
Page 11 Balance Sheet
Page 12-13 Note 1:Accounting
Policies
Page 14 Note 1:Accounting
Policies (Cont.)
Note 2:Voluntary
Income
Page 15 Note 3; Other Activities
Note 4:Investment
Income
Page 16 Note 5:Incoming
Resources from Charitable		 Activities
Note 6; Other Income
Note 7:Net Income/Expenditure for the Year
Note 8:Cost of Raising Funds
Page 17 Note 9:Analysis of Expenditure on Charitable Activities and support cost allocations
Page 18 Note 10:Staff Costs
Note 11:Payments
to Trustees
Page 19 Note 12:Tangible
Fixed Assets
Page 20 Note 13:Debtors: Amounts
falling		 due within one year
Note 14:Creditors;
Amounts
falling due		 within one year
Note 15:Deferred Income
Page 21 Note 16:Movements
in Restricted		 and Unrestricted Funds
Page 22 Note 17
Analysis
of Net Assets		 between Funds
Note 18
Related Party Transactions
Note 19
Operating
Lease Commitments
Note 20
Full Analysis

Notes 2022 2021
Unrestricted Restricted Total
Income from:
Donations
and grant		 funding 267 1,722 1,989 1,240
Other activities 3,990 3,990 1,830
Investments 18 18 4
Charitable
activities		 364,187 364,187 310,684
Other income 190 190
Total income 388,852 1,722 370,374 313,758
Expenditure
on:
Costs of raising funds 745 745 151
Charitable
activities		 340,338 340,338 312,188
Total expenditure 341,083 - 341,083 312,339
Net (expenditure)/income and net
movement
in funds		 27,589 1,722 29,291 1,419
Total funds brought forward 135,693 8,935 144,628 143,209
Total funds carried forward 16 183,282 10,857 173,919 144,828

Balance S heet as a t31 stAu ust 2022
2022 2021
Notes
FIXEDASSETS
Tangible assets 12 94,616 96,018
CURRENT ASSETS
Stock 1,235 1,324
Debtors and Prepayments 13 14,312 6,957
Cash at bank and in hand 97,325 69,140
112,872 77,421
CREDITORS
Amounts
falling due within one year
Creditors
and Accruals		 14 33,569 28,811
33,569 28,811
NET CURRENT ASSETS 79,303 48,610
NET ASSETS 173,919 144,628
CHARITY FUNDS 16
Unrestricted
funds		 165,698 135,693
Restricted funds 8,221 8,935
TOTAL FUNDS 173,919 144,628

Note 2 V
I
2022 2021
Donations 267 220
Grant Funding 1,722 1,020
Total 1989 1,240
Total voluntary income was 61,989(2021.61,240) ofwhich f1,722was restricted (2021:61,020)
Grant income received specifically due to the Covid-1 9pandemic was received as follows:
HMRC Coronavirus SSPgrant
242		 1,020

Note 3 Other activities
Mount Scol
Charles Kensa Total
September
Party		 in the Park income 437 436 873
Name label commission 2 3 5
Profit on Sale of Children's Uniform 39 40 79
May Party in the Park income 756 756 1,512
Valenbne
keyring		 2 2
Sale ofleavers stones 35 25 60
Christmas
raffle		 128 124 252
Christmas
party		 tickets 125 146 271
Christmas
party		 stalls 29 28 57
Sale ofbag tags 4 3 7
Bags2School clothes collection 217 218 435
Easyfundraising and Amazon Smile 59 59 118
Scribble mug sales 85 160 245
Halloween
cake		 sale 8 8
Guess the sweets on the jar game 3 3
Christmas
jumper day		 6
Name the elf game 11 11
Sale ofsurplus
tuck shop		 23 23 46
Tote I 2022 1,947 2,043 3,990
Total 2021 838 992 1,830

Incomin Resources from Charitable
Activitie		 s
Unrestricted Restricted
Funds Funds Total 2021
Childcare fees charged 63,031 63,031 46,111
3 &4YO Grant funding 245,760 245,760 209,567
2 YO Grant funding 48,671 48,671 41,814
Additional Grant funding 3,415 3,415 10,796
Milk Reimbursement 3,310 3,310 2,396
Total 360,772 3,416 364,167 310,684

6 6 ~hth
2022 2021
SMP compensation 170
Sale of old cabinets 20
Total 190
Note 7 Net lncomel Ex enditure for the ear
This is stated after charging 2022 2021
Depreciation 2,002 2,001
Operating
lease payments		 6,258 6,159
Bank interest payable 8
Other interest payable 181 140
Note 8 CCtf
tf		 6
Mount Scol
Charles Kensa Total
September
Party in		 the Park expenses 142 142 284
May Party in the Park expenses 144 144 288
Collection box seals 3 2 5
Small lottery licence 20 20 40
Purchase
of mugs and ceramic pens		 64 64 128
Total 2022 373 372 745
Total2021 74 77 151

Delivery Support Governance
Costs Costs Costs Total 2021
Establishment Costs 19,876 19,876 19,303
Labour Costs 188,799 78,801 19,704 287,304 263,773
General Costs 17,025 1,772 18,797 15,724
Administration Costs 6,470 6,470 6,068
Other Costs 5,101 2,790 7,891 7,320
Total 225,700 92,144 22,494 340,338 312,188
Total 2021 223,715 73,791 14,682 312188

2022 2021
Proportion ofmanagers' salaries 19,704 11,742
Independent examiners fees 2,790 2,940
22,494 14,682

Staff Costs
Unrestricted Restricted
Funds Funds Total 2021
Wages and Salaries 274,461 274,461 254,368
Social secunty costs 8,575 8,575 6,228
Employers Pension Costs 4,268 4,268 3,177
287,304 287304 263,773
Pension costs are allocated to the activities
in		 proportion
to the re		 lated s taffing cost s incurred.
Monthl
ayers		 enumberofem lo eesinthe earwereasfollows
2022 2021
Charitable
Activities		 22 22
Administrators 6 6
28 28

T~nibl R
dk
Cost b/f Additions c/f
Freehold property 25,410 25,410
Property improvements Mount Charles 44,164 44,164
Property improvements Scol Kensa 34,111 34,111
Equipment Mount Charles 12,573 12,573
Equipment Scol Kensa 9,375 600 9,975
125,633 600 126,233
Charge for
b/f tha ear c/f
Property improvements Scol Kensa 8,866 1,402 10,268
Equipment Mount Charles 12,039 178 12,217
Equipment Seal Kensa 8,710 422 9,132
29,615 2,002 31,617
WDV
Freehold properly 25,410 25,410
Property improvements Mount Charles 44,164 44,164
Property improvements Scol Kenss 25,245 23,843
Equipment Mount Charles 534 356
Equipment Scol Kensa 665 843
96,018 94,616

Note 13 Debtors: Amounts fallin due within one due within one due within one ear
2022 2021
Outstanding
Fees
Mount Charles 1,484 149
Scol Kensa Caterpillars 1,405 956
Scol Kensa Butterflies 1,945 298
Scol Kensa Holiday Club 2,473 1,318
7,307 2,721
Overpayments
to suppliers		 2,583
Prepayments 4,103 3,783
Other debtors 319
Total 14,312 6,957
Note 14 Creditors'
Amounts		 fallin due w' in one ear
2022 2021
Owing to suppliers 2,937 3,247
Accruals 16,358 17,933
Wages Owed
Week 22 6,347 4,232
PAYS Owed to HMRC 1,770 2,161
Pension Contributions 250 139
Fees received
in advance		 661 1,099
Deferred Income Note 15 5,246
Total 33,569 28,811
Note 15 Deferred Income
2022 2021
Funding
received
in		 advance 5,246
5,246

Anal sis of Net Assets bet ween
Funds
Unrestricted Restricted Total Funds
Funds Funds 2022
Tangible Fixed Assets 86,666 7,950 94,616
Current Assets 112,201 671 112,872
Creditors (33,569) (33,569)
165,298 8,621 173,919
Unrestricted Restricted Total Funds
Prior year Funds Funds 2021
Tangible Fixed Assets 87,954 6,064 96,018
Current Assets 76,550 871 77,421
Creditors (28,811) (28,811)
135,693 8,935 144,628


non-cancellable
operating
leases, which fall du		 e as follows:
2022 2021
Within one year 6,556 6,159
Between two and five years 26,224 24,636
After five years 85,228 83,947
118,008 114,742

Yea r Ended 31 stAu
us		 t 2022
2022 2021
INCOME
Fees charged 63,031 46,111
3&4YO Nursery Education Grant funding 245,760 209,567
2 YO Funding 48,671 41,814
Additional
funding		 3,415 10,796
360,877 308,288
Milk Reimbursement 3,310 2,396
Other Income 2.197 1,244
Fundraising
Income		 3.990 1,830
370,374 313,758
COST OF SALES
Fundraising
Purchases		 745 151
EXPENSES
Estabgshment
Costs
Business Rates 1,028 12
Water Rates 627 843
Light and Heat 5,900 5,076
Buildings Insurance 1,373 1,373
Property Repairs 2,637 2,631
Rent 6,258 6,159
Security Costs 823 1,619
Storage Costs 1,230 1,590
19,876 19,303
Labour Costs
Gross Wages 274,461 254,368
Employer's
National		 Insurance 8,575 6,228
Employer's
Pension		 costs 4,268 3,177
287,304 263,773
General Costs
Catering 4,658 2,877
Consums blas 3,911 4.868
Crah 695 400
Holiday Club expenses 1,113 531
Repairs and Renewals 2,006 1,271
Training 1,027 1,337
Staff Uniform 560 37
Insurance 3,256 3,359
Subscriptions
and		 Publications 1,212 906
Sundries 257 137
Mileage 102 I
18,797 15,724
Postage and Stationery 1,716 1,882
Telephone 2,152 1,947
Advertising 166
Computer
Expenses		 2,602 2,073
6,470 6,068
~Other Cos
Bank Charges 1,622 1,644
Bank Interest 8
Other interest
paid		 181 140
Bad debts 1,296 587
Independent
examination		 2,790 2,940
Depreciation 2,002 2,001
7.891 7,320
341,0a3 312,339
Surplusl(Deficit) for the year 29,291 1,419

2022 2II21
INC
ME
Prs-School fees 12,044 13,693
3 &4 YO Nursery Education Grant funding 111,990 72,265
2 YO Funding 20,122 23,216
Additional
funding		 668 7,827
144,824 117,001
Milk Reimbursement 1.447 915
Other Income 1.372 728
Fundraising
Income		 1,947 838
149.590 119,482
~CQTIFFSALEQ
Fundraising
Purchases		 373 74
Fundraising
Purch		 as es 373 74
~EPEN
E
~E~II hm a~DMS
Business Rates 132 12
Water Rates 627 843
Light snd Heat 1.943 1,950
Buildings
Insurance		 1,121 1,121
Property
Reparrs		 1,880 220
Sscunty Costs 295 247
Storage Costs 615 795
6,613 5,188
~byrC~
Gross wages
Prs-School 92,682 87,868
Employer'S
National		 Insurance 2.942 1.866
Employer's
Pension		 costs 1,498 1,045
4 440 2,911
General Costs
Catering 2,116 1,175
Consumables 1.879 2,624
Craft 398 87
Repairs and Renewals 491 303
Training 449 525
Staff Uniform 215 13
Insurance 1,845 1,828
Subscriptions
and		 Publications 618 486
Sundnes 111 27
Mileage 51
8,173 7,068
Admi~at
i~los~cata
Postage and Stationery 753 820
Telephone 1,104 1,017
Adverbstng 83
Computer
Expenses		 1.301 651
3,158 2,571
Qther Costs
Bank Charges 811 822
Bank Interest 4
Other interest paid 91 70
Bsd Debts 706 215
Independent
Examination		 1.395 1,470
Depreciation 178 267
3,181 2,848
118,820 108,528
Surplus/(Deficit) for the year 30970 10954

I Kensa
2022 2021
INCOISE
Caterpitar
room fees		 23,676 14,018
2 YR Funding 28,549 18.598
Butleray room fees 13,685 8,329
364 YR Nursery Education Grant funding 133,770 137,302
Additional
funding		 2,747 2,969
Holiday
Club fees		 13,646 10071
216,053 191.287
Milk reimbursement 1.863 1,481
Other Income 825 516
Fundraising
Income		 2,043 992
220.784 194,276
~CST ILF~A~LE
Fundraising
Purchases		 372 77
~EXPENSE
BEE~lb~~ca
Business rates 896
Light end Heat 3,957 3.126
Property Repairs 757 2,411
Buildings
Insurance		 252 252
Security Costs 528 1.372
Storage Costs 615 795
Rent 6258 6.159
13,263 14,115
~Lur C
Gross wager
Catsrpitar room 85,832 67,280
Butleray room 80,329 83,380
Holiday Club 15,618 15840
181,779 166,500
Employers
National		 Insurance 5.633 4.362
Employer's
Pension costs		 2,770 2,132
8,403 6,494
~ll
IC
Catering 2.542 1.702
Consumables 2.032 2,244
Creit 297 313
Holiday
Club expenses		 1,113 531
Repairs and Renewals 1.515 968
Training 578 812
Staff Uniform 345 24
Insurance 1,411 1,531
Subscnplions
snd		 Publications 594 420
Sundries 146 110
Mileage 51 I
10,824 8,656
Postage snd Stsbonery 963 1 062
Telephone 1,048 930
Advertising 83
Computer Expenses 1,301 1,422
3,312 3,497
~er Cos
Bank Charges 811 822
Bank interest 4
Other interest paid 90 70
Bad Debts 590 372
Independent
Examination		 1,395 1,470
Deprecation 1.824 1.734
4,710 4,472
222.463 203,811
Surplus/(Descitf for the year 1,679 ~9,535

2022 2021
Independent Examination 2,790 2,940
Wages: Business Manager (50%governance) 7,443 7,516
Acting Manager (50%governance 9,524
Manager (50%governance) 2,737 4,226
19,704 11,742
Total 22,494 14,682
~srt C
Wages: Administrator 7,111 12,821
Finance Assistant 20,944 17,802
Administrative
Assistants		 9,070 4,673
Acting Manager (50%) 9,524
Acting Deputy Manager 21,972
Deputy
Manager/Inclusion		 Co-ordinator 15,362
Business Manager (50%) 7,443 7,516
Manager (50%) 2,737 4,226
78,801 62,400

Year En ded 31stAu
ust 2022
Voluntary Investment Grant
Mount Charles Income Income income Total
Donations 43 43
HMRC Coronavirus SSP rebate 0
Cornwall
Council Training		 Grant 700 700
St Austell Town Council 250 250
Asda green token scheme 200 200
HMRC SMP compensation 170 170
Bank Interest 9
413 950 1,372
Scol Kensa
Donations 24 24
HMRC Coronavirus SSP rebate 72 72
Cornwall
Council Training		 Grant 700 700
Bank Interest 9
Sale ofcabinets 20 20
9 772 825
Total 457 18 1,722 2,197