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|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|
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||||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|
##
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|~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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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||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|
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||||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|
##
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||||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|
##
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|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|