2023-08-31-accounts

Page 1	Cover Sheet
Page 2	Contents
Page 3	Reference and Administration	Details
Pages 4 -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

			Notes		2023		2022
				Unrestricted	Restricted	Total
Income from:
Donations and grani Other activities Investments	funding			141 2,763 346		141 2,763 346	1,989 3,990 18
Charitable activities Other income				343,206 9	7,055	350,261 9	364,187 190
Total income				346,465	7,055	353,520	370,374
Expenditure on:
Costs of raising funds				340		340	745
Charitable activities				401,448	7,848	409,296	340,338
Total expenditure				401 788	7,848	409,636	341,083
Net (expenditure)/income		and net
movement in funds				(55,323)	(793)	(56,116)	29,291
Total funds brought	forward			165,448	8,471	173,919	144,628
Total funds carried	forward		16	110,125	7,678	117803	173,919

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Volunta	Inco	e
			2023	2022
Donations			141	267
Grant Funding				1,722
Total			141	1,999

~N		~h&~r~ivi lan
						~Mo nt	~ol
		~Descri tion				Charles	Kensa		Total
		Name label commission					4	3	7
		Loss on Sale of Children's		Uniform		(32)		(32)	(64)
		Party in the Park income				942		943	1,885
		Sale ofleavers stones					37		37
		Christmas party tickets					91	71	162
		Christmas party stalls					46	45	91
		Bags2School clothes collection				140		141	281
		Commission on clothing	sales				6	9	17
		Easyfundraising and Amazon			Smile		44	43	87
		Halloween party						144	144
		Guess the name ofthe	bear game					7	7
		Reindeer food sales					4	4
		Photocopying charges					6	5	11
		Sale of old gazebos					25	25	50
		Sale ofsurplus toys					15	15	30
		Sale of surplus tuck shop					5	5	10
		Total 2023				1,336		1,428	2,763
		Total 2022				1,947		2,043	3,990
		All fundraising income	in	both	the current and previous	year relate to unrestricted		funds.
Note	4	Inve tment Income
						2023			2022
		Bank Interest receivable							18
		Total				346			18

In min	Resources fr m	Ch ritable Activiti
		Unrestricted	Restricted
		Funds	Funds	Total	2022
Childcare	fees charged	64,523		64,523	63,031
3 &4 YO	Grant funding	194,807		194,807	245,760
2 YO Grant funding		80,597		80,597	48,671
Additional	Grant funding		7,055	7,055	3,415
Milk Reimbursement		3,279		3,279	3,310
Total		343,206	7,055	350,261	364,187

~N6	~0th r Income
				2023		2022
	SMP compensation					170
	Sale of old cabinets					20
	Total					190
Not	N tlnco I Ex enditure	forthe	ear
	This is stated after charging:			2023		2022
	Depreciation			4,357		2,002
	Operating lease payments			6,556		6,258
	Bank interest payable			12
	Other interest payable			200		181
~Nte 8	Cost of raisin funds
				Mount	Scol
	D~es ii tt n			Charles	Kensa	Total
	Party in the Park expenses			121	121	242
	Halloween party expenses				60	60
	Small lottery licence			10	10	20
	Purchase ofbear				9	9
	Purchase of baubles					9
	Total 2023			140	200	340
	Total 2022			373	372	745

Ana sis ofE	x enditure on	Charitable Activitie	s
		Delivery	Support	Governance
		Costs	Costs	Costs	Total	2022
Establishment	Costs	22,004			22,004	19,876
Labour Costs		228,374	93,795	25,291	347,460	287,304
General Costs		19,384	1,932		21,316	18,797
Administration	Costs		7,569		7,569	6,470
Other Costs			8,807	2,140	10,947	7,891
Total		269,762	112,103	27,431	409,296	340,338
Total 2022		225,700	92144	22,494	340338

			2023	2022
Proportion	ofmanagers'	salaries	25,291	19,704
Independent	examiners	fees	2,140	2,790
			27,431	22,494

Staff Costs
		Unrestricted	Restricted
		Funds	Funds	Total	2022
Wages and	Salaries	322,392	7,055	329,447	274,461
Social security costs		12,625		12,625	8,575
Employers	Pension Costs	5,388		5,388	4,268
		340,405	7,055	347,450	287 384

Pension costs	are allocated	to t	he	activities in	proportion to the re	lated s	taffing cost	s incurred.
Monthl avera	enumberof	m	lo	eesinthe	earwereasfollows
						2023		2022
Charitable Activities							28	22
Administrators							5	6
							33	28

Cost				b/f	Additions	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		3,112	15,665
Equipment		Scol Kensa		9,975		4,553	14,528
				126,233		7,665	133,898
					Charge for
~De tecieticc				b/f	the	ear	c/f
Property	improvements		Scol Kensa	10,268		1,402	11,670
Equipment		Mount Charles		12,217		1,156	13,373
Equipment		Scol Kensa		9,132		1,799	10,931
				31,617		4,357	35,974
WDV				b/f			c/f
Freehold		property		25,410			25,410
Property	improvements		Mount Charles	44,164			44,164
Property	improvements		Scol Kensa	23,843			22,441
Equipment		Mount Charles		356			2,312
Equipment		Scol Kensa		843			3,597
				94,6'i6			92,924

Note	13	Debtors:	Amou	nts fallin d	uewithin one e	ar
								2023		2022
		Outstanding Fees
			Mount Charles				2,110		1,484
			Scol	Kensa Caterpillars			1,023		1,405
			Geol	Kensa Butterflies			879		1,945
			Scol	Kensa Holiday	Club		1,713		2,473
								5,725		7,307
		Overpayments		to suppliers				1,716		2,583
		Prepayments						4,210		4,103
		Other debtors						91		319
		Total						I4,742		14,312
Note	14	Creditors: Amounts fallin			due within one	ear
								2023		2022
		Owing to	suppliers					4,346		2,937
		Accruals						14,357		16,358
		Wages Owed
			Week 22					5,642		6,347
		PAYE Owed to		HMRC				3,271		1,770
		Pension	Contributions					332		250
		Fees received		in advance				346		661
		Deferred	Income		Note 15					5,246
		Total						28,294		33,565
								2023		2022
		Funding	received in advance							5,246
										5,246

Movements in Restrict	ed and	Unrestricted Fu	nd
			incoming	Outgoing		Balance
		Balance b/f	resources	resources	Transfers	c/f
~Restrt ted funds
Cornwall Council SENIF/DAF			7055	7055
The Big Lottery		7,390		435		6,955
CCF Manor Farm		160		52		108
Tesco		671		222		449
StAustell Town Council		250		84		166
		8,471	7,055	7,848		7,678
Unre ricted funds		165,448	346,465	401,788		110,125
		173,919	353,520	409636		117,803
			Incoming	Outgoing		Balance
Prior year		Balance b/f	resources	resources	Transfers	c/f
~Re tricted tun
Cornwall Council SENIF/DAF			3,415	3,415
The Big Lottery CCF Manor Farm		7,825 239		435 79		7,390 160
Coronavirus Wages Support			72	72
Tesco		871		200		671
StAustell Town Council			250			250
Comwall Council training	grant		1,400	1 400
		8,935	5,137	5,601		8,471
Unrestricted fun s		135,693	365,237	335,482		165,448
		144,628	370,374	341,083		173,919

Anal sis	of Net Asse bet	ween Funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
Tangible	Fixed Assets	90,246	7,678	97,924
Current Assets		48,173		48,173
Creditors		(28,294)		(28,294)
		110,125	7,678	117,803
		Unrestricted	Restricted	Total Funds
Prior year		Funds	Funds	2022
Tangible	Fixed Assets	86,816	7,800	94,616
Current Assets		112,201	671	112,872
Creditors		(33,569)		(33,569)
		165,448	8,471	173,919

	2023	2022
Within one year	6,556	6,556
Between two and five years	26,224	26,224
After five years	78,672	85,228
	111452	118,008

			Year	Ended 31	stAu ust	2023
					2023			2022
INC ME
Fees charged					64,523			63,031
3 &4 YO Nursery	Education		Grant funding		194,807			245,760
2 YO Funding Additional funding					80,597 7,055			48,671 3,415
						346,982			360,877
Milk Reimbursement						3,279			3,310
Other Income						496			2,197
Fundraising Income						2,763 353,520			3,990 370,374
C STOF SALES
Fundraising Purchases					340			745
EXPENSES
Business Rates				443			1,028
Water Rates				681			627
Light and Heat Buildings Insurance Property Repairs Rent				6,506 1,373 4,275 6,556			5,900 1,373 2,637 6,258
Security Costs Storage Costs				1,270 900	22,004		823 1,230	19,876
~Lao tcosta
Gross Wages Employers National		Insurance		329,447 12,625			274,461 8,575
Employer's Pension		costs		5,388	347,460		4,268	287,304
General Costs
Catering Consumables				5,315 4,342			4,658 3,911
Craft				957			695
Holiday Club expenses				751			1,113
Repairs and Renewals Training Staff Uniform				2,874 1,349 383			2,006 1,027 560
Insurance				3,342			3,256
Subscriptions and	Publications			1,549			1,212
Sundries				372			257
Mileage				82	21,316		102	18,797
Admlnis ration Costs
Postage and Stationery Telephone Computer Expenses				2,020 2,224 3,325	7,569		1,716 2,152 2,602	6,470
Other Costs
Bank Charges				1,680			1,622
Bank Interest				12
Other interest paid Bad debts				200 2,558			181 1,296
Independent examination Depreciation				2,140 4,357	10,947		2,790 2,002	7,891
						409,636			341,083
Surplus/(Deficit)	for the year					56,116			29,291

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							2 23			2022
I	C ME
Caterpillar Under 2		fees					328
Caterpillar room fees							22,769			23,676
2 YR Funding Butterfly room fees							26,001 8,223			28,549 13,665
3 &4 YR Nursery Education					Grant funding		112,426			133,770
Additional funding							3,603			2,747
Holiday Club fees							16659			13,646
								196,639			216,053
Milk reimbursement								1,964			1,863
Other Income								256			825
Fundraising Income								1,428			2,043
								193,687			220,784
COST OF SALES
							200			372
EXPENSES
Es bllshment Co		te
Business rates						262			896
	Light and Heat Property Repairs					3,851 2,612			3,957 757
Buildings Insurance						252			252
Security Costs						896			528
Storage Costs						450			615
	Rent					6 556			6 258
							14,879			13,263
	Labour Co~
	Gross wages;
	Caterpillar			room		90,514			85,832
	Butterfly		room			94,588			80,329
	Holiday	Club				28,078	213,180		15,618	181,779
	Employer's National		Insurance			9,258			5,633
	Employer's Pension		costs			3484			2,770
							11,722			8,403
	QLnerr~lC Ets
	Catering					3,168			2,542
	Cons umables					1,991			2,032
	Craft					744			297
	Holiday Club expenses					751			1,113
	Repairs and Renewals Training Staff Uniform					1,530 852 244			1,515 578 345
	Insurance					1,448			1,411
	Subscriptlons and	Publications				853			594
	Sundries					220			146
	Mileage					28			51
							11,829			10,624
	A ' r inc
	Postage and Stationery					1,124			963
	Telephone Computer Expenses					1,103 1,661	3,888		1,048 1,301	3,312
	I2Lh~ro~
	Bank Charges					840			811
	Bank Interest					6
	Other interest paid					100			90
	Bad Debts					1,456			590
	Independent Examination Depreciation					1,070 3,201	6,673		1,395 1,824	4,710
								262,371			222,463
	Surplus/(Deficit)	for		the year				68,684			1 679

			2023		2022
Independent		Examination		2,140		2,790
Wages:		Business Manager (50%governance)	9,175		7,443
		Deputy Manager (50%governance)	4,445		9,524
		Manager (50%governance)	11,671		2,737
				25,291		19,704
Total				27,431		22,494
Su	ort Costs
Wages:		Administrator			7,111
		Finance Assistant	23,782		20,944
		Administrative Assistants	18,031		9,070
		Acting Manager (50%)			9,524
		Acting Deputy Manager			21,972
		Deputy Manager 50%)	4,445
		Deputy Manager/SENCo	26,691
		Business Manager (50%)	9,175		7,443
		Manager (50%)	11,671		2,737
				93,795		78,801

INount Charles	Voluntary Income	Investment Income	Grant income	Total
Donations HMRC SMP compensation Bank Interest	58 9	173		58 9 173
	67	173		240
Scol Kensa
Donations Bank Interest	83	173		83 173
	83	173		256
Total	150	346		496