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## 

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|Page 1|Cover Sheet|||||||
|---|---|---|---|---|---|---|---|
|Page 2|Contents|||||||
|Page 3|Reference and Administration|Details||||||
|Pages4-8|Trustees'<br>Report|||||||
|Page 9|Independent<br>Examiner's<br>Report|||||||
|Page 10|Statement<br>of Financial Activities|||||||
|Page 11|Balance Sheet|||||||
|Page 12-13|Note 1:Accounting<br>Policies|||||||
|Page 14|Note 1:Accounting<br>Policies (Cont.)|||||||
||Note 2:Voluntary<br>Income|||||||
|Page 15|Note 3; Other Activities|||||||
||Note 4:Investment<br>Income|||||||
|Page 16|Note 5:Incoming<br>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<br>to Trustees|||||||
|Page 19|Note 12:Tangible<br>Fixed Assets|||||||
|Page 20|Note 13:Debtors: Amounts<br>falling||due within||one year|||
||Note 14:Creditors;<br>Amounts<br>falling due|||within|one|year||
||Note 15:Deferred Income|||||||
|Page 21|Note 16:Movements<br>in Restricted||and Unrestricted|||Funds||
|Page 22|Note 17<br>Analysis<br>of Net Assets|between||Funds||||
||Note 18<br>Related Party Transactions|||||||
||Note 19<br>Operating<br>Lease Commitments|||||||
||Note 20<br>Full Analysis|||||||





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||||Notes||2022||2021|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total||
|Income from:||||||||
|Donations<br>and grant|funding|||267|1,722|1,989|1,240|
|Other activities||||3,990||3,990|1,830|
|Investments||||18||18|4|
|Charitable<br>activities||||364,187||364,187|310,684|
|Other income||||190||190||
|Total income||||388,852|1,722|370,374|313,758|
|Expenditure<br>on:||||||||
|Costs of raising funds||||745||745|151|
|Charitable<br>activities||||340,338||340,338|312,188|
|Total expenditure||||341,083|-|341,083|312,339|
|Net (expenditure)/income||and net||||||
|movement<br>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<br>falling due within one year||||||
|Creditors<br>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<br>funds||||165,698|135,693|
|Restricted funds||||8,221|8,935|
|TOTAL FUNDS||||173,919|144,628|






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## 

|Note|2|V<br>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<br>242|1,020|





## 

## 

|Note|3|Other activities|||||||
|---|---|---|---|---|---|---|---|---|
|||||||Mount|Scol||
|||||||Charles|Kensa|Total|
|||September<br>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<br>keyring||||2||2|
|||Sale ofleavers stones||||35|25|60|
|||Christmas<br>raffle||||128|124|252|
|||Christmas<br>party|tickets|||125|146|271|
|||Christmas<br>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<br>cake|sale||||8|8|
|||Guess the sweets on the jar game|||||3|3|
|||Christmas<br>jumper day||||||6|
|||Name the elf game|||||11|11|
|||Sale ofsurplus<br>tuck shop||||23|23|46|
|||Tote I 2022||||1,947|2,043|3,990|
|||Total 2021||||838|992|1,830|





## 

## 

## 

## 

|Incomin|Resources from|Charitable<br>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<br>lease payments||||6,258||6,159|
|||Bank interest payable||||||8|
|||Other interest payable||||181||140|
|Note|8|CCtf<br>tf|6||||||
|||||||Mount|Scol||
|||||||Charles|Kensa|Total|
|||September<br>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<br>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<br>in|proportion<br>to the re|lated s|taffing cost|s incurred.|
|---|---|---|---|---|---|---|---|
|Monthl<br>ayers|enumberofem|lo|eesinthe|earwereasfollows||||
||||||2022||2021|
|Charitable<br>Activities||||||22|22|
|Administrators||||||6|6|
|||||||28|28|





## 

## 

|T~nibl||R<br>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<br>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<br>to suppliers|||||||2,583|||
|||Prepayments|||||||4,103||3,783|
|||Other debtors|||||||319|||
|||Total|||||||14,312||6,957|
|Note|14|Creditors'<br>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<br>in advance|||||||661||1,099|
|||Deferred Income||||Note 15|||5,246|||
|||Total|||||||33,569||28,811|
|Note|15|Deferred Income||||||||||
||||||||||2022||2021|
|||Funding<br>received<br>in|advance||||||5,246|||
||||||||||5,246|||





## 

## 


## 



## 

## 

## 

|Anal sis|of Net Assets bet|ween<br>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|



## 

|<br>non-cancellable<br>operating<br>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<br>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<br>funding|||||3,415|||10,796||
|||||||360,877|||308,288|
|Milk Reimbursement||||||3,310|||2,396|
|Other Income||||||2.197|||1,244|
|Fundraising<br>Income||||||3.990|||1,830|
|||||||370,374|||313,758|
|COST OF SALES||||||||||
|Fundraising<br>Purchases|||||745|||151||
|EXPENSES||||||||||
|Estabgshment<br>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<br>National||Insurance||8,575|||6,228|||
|Employer's<br>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<br>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<br>Expenses||||2,602|||2,073|||
||||||6,470|||6,068||
|~Other Cos||||||||||
|Bank Charges||||1,622|||1,644|||
|Bank Interest|||||||8|||
|Other interest<br>paid||||181|||140|||
|Bad debts||||1,296|||587|||
|Independent<br>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<br>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<br>funding|||668||7,827||
|||||144,824||117,001|
|Milk Reimbursement||||1.447||915|
|Other Income||||1.372||728|
|Fundraising<br>Income||||1,947||838|
|||||149.590||119,482|
|~CQ**T**IFFSALEQ|||||||
|Fundraising<br>Purchases|||373||74||



|Fundraising<br>Purch|as|es||373|||74||
|---|---|---|---|---|---|---|---|---|
|~EPEN<br>E|||||||||
|~E~II hm a~DMS|||||||||
|Business Rates|||132|||12|||
|Water Rates|||627|||843|||
|Light snd Heat|||1.943|||1,950|||
|Buildings<br>Insurance|||1,121|||1,121|||
|Property<br>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<br>National||Insurance|2.942|||1.866|||
|Employer's<br>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<br>and|Publications||618|||486|||
|Sundnes|||111|||27|||
|Mileage|||51||||||
|||||8,173|||7,068||
|Admi~at<br>i~los~cata|||||||||
|Postage and Stationery|||753|||820|||
|Telephone|||1,104|||1,017|||
|Adverbstng||||||83|||
|Computer<br>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<br>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<br>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<br>funding||||2,747||||2,969||
|Holiday<br>Club fees||||13,646||||10071||
|||||||216,053|||191.287|
|Milk reimbursement||||||1.863|||1,481|
|Other Income||||||825|||516|
|Fundraising<br>Income||||||2,043|||992|
|||||||220.784|||194,276|
|~CST ILF~A~LE||||||||||
|Fundraising<br>Purchases|||||372|||77||
|~EXPENSE||||||||||
|BEE~lb~~ca||||||||||
|Business rates|||896|||||||
|Light end Heat|||3,957||||3.126|||
|Property Repairs|||757||||2,411|||
|Buildings<br>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<br>National||Insurance|5.633||||4.362|||
|Employer's<br>Pension costs|||2,770||||2,132|||
|||||8,403||||6,494||
|~ll<br>IC||||||||||
|Catering|||2.542||||1.702|||
|Consumables|||2.032||||2,244|||
|Creit|||297||||313|||
|Holiday<br>Club expenses|||1,113||||531|||
|Repairs and Renewals|||1.515||||968|||
|Training|||578||||812|||
|Staff Uniform|||345||||24|||
|Insurance|||1,411||||1,531|||
|Subscnplions<br>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<br>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<br>Assistants||9,070||4,673||
||Acting Manager (50%)||9,524||||
||Acting Deputy Manager||21,972||||
||Deputy<br>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<br>ust 2022||||
|---|---|---|---|---|---|---|
||||Voluntary|Investment|Grant||
|Mount Charles|||Income|Income|income|Total|
|Donations|||43|||43|
|HMRC Coronavirus|SSP|rebate||||0|
|Cornwall<br>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<br>Council Training||Grant|||700|700|
|Bank Interest||||||9|
|Sale ofcabinets|||20|||20|
|||||9|772|825|
|Total|||457|18|1,722|2,197|