2020-12-31-accounts - Kamelia Kids

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	Contents
Reference and Administrative Details
Trustees' Report		2 to 8
Independent Examiner's Report
Statement ofFinancial Activities		III to 11
Balance Sheet		12
Statement ofCash Flows		13
Notes to the Financial Statements		14to 24

		Ref	Ref	erence and Admin
Charity	Registration	Number		1154939
Patron				Lady Emma Bernard
				K Haffenden
Trustees				P RJarman
				L Smith
				G Launders
				KThompson
				KHatTenden
				P Byfield
Charity	Conununications		Manager	D Calderwood
Nursery	Operations	Director		Suzanne Charlesworth

		and Los	ses)
			Unrestricted	Restricted	Total
			funds	funds	2020
		Note	g	8
Income and Endowments	from:
Donations and legacies			36,233	68,577	104,810
Charitable activities			456,410	11,476	467,886
Other trading activities			437		437
Investment income			155		155
Other income			683		683
Total income			493,918	80,053	573,971
Expenditure on:
Raising funds			(10,265)		(10,265)
Charitable activities Total expenditure			(519,296) (329361)	(75,406) ~73406)	(594,702) (604,967)
Net (expenditure)/income Transfers between funds			(35,643) 21.724	4,647 ~2(.724	(30,996)
Net movement in funds			(13,919)	(17,077)	(30,996)
Reconciliation offunds
Total funds brought forward			350,500	48,744	399,244
Total funds carried forward		16	336,581	31,667	368,248

			Comparative	-3i December 20/9
				Unrestricted	Restricted	Total
				funds	funds	2019
			I%etc	g		f,
Income and Endowments		from;
Donations and legacies				4,769	91357	96,126
Charitable activities				480,719	6,387	487,106
Other trading activities				790		790
hivestment income				621		621
Other income				1,104		I 104
Total income				488 003	97,744	585,747
Expenditure on:
Raising funds				(12,508)		(12,508)
Charitable activities				(493,046)	(72,288)	(565,334)
Total expenditure				(505,554)	(72 2SS)	(577842)
Net (expenditure)/income Transfers between funds				(17,551) ~1.8681	25,456 1,868	7,905
Net movement in funds				(19,419)	27,324	7,905
Reconciliation of	funds
Total funds brought	forward			369,919	21,420	391,339
Total funds carried	fotrward		16	350.500	48,744	399,244

					2020	2019
				Note	8
Fixed assets
Tangible assets				10	308,406	300,498
Current assets
Debtors				II	4,148	3,503
Cash at bank	and in hand			12	174,517	156,551
					178,665	160,054
Creditors: Amounts		falling due within	one year	13	i68,823)	(61,308)
Net current	assets				109,842	98,746
Total assets less current liabilities Creditors: Amounts falling due after			more than one year	lir	418,248 ~50.000i	399,244
Net assets					368,248	399,244
Funds ofthe	charity:
Restricted income funds
Restricted funds				16	31,667	4&,744
Unrestricted	income	funds
Unrestricted	funds				336,581	350,500
Total funds				16	368,248	399,244

Statement ofCash Flo	ws for the Y	ear Ended 3	1December 20	20
			2020	2019
		Note
Cash flows from operating activities
Net cash (expenditure)/income			(30,996)	7,905
Adjustments to cash flows from non-cash	items
Depreciation Investment income			16,961 (1557	13,963 ~627
			(14,190)	21,247
Working capital adjustments
(Increase)/decrease in debtors Increase/(decrease) in creditors		II 13	(645) 7.515	23,808 ~2.255
Net cash flows from operating activities			~(7226	42,800
Cash flows from investing activities
Interest receivable and similar income Purchase oftangible fixed assets		16	155 ~26,269	621 (6,212)
Net cash flows from investing activities			(24,714)	(5,591)
Cash flows from financing activities
Repayment ofloans and borrowings		13	50,000
Net increase in cash and cash equivalents			17,966	37,209
Cash and cash equivalents at I January			156 551	119,342
Cash and cash equivalents at 31 December			174,517	156,551

3 Income fro	m donations and legacies
			2020	2019
		I%ate	8
~Re t 'ct d
Individuals			83	26
Awards for All				9,721
BBCChildren	In Need		10,000	10,000
Camelia Botnar Foundation			25,000	35,000
Trusts —various			20,594	33,510
Early years Teacher Status Grant			4,900	2,100
Peter Harrison	Foundation		8,000
Other Organisations				1,000
			68,577	91,357
~ll
Individuals			2,395	2,609
Trusts - other				1,000
Other organisations			550	2,798
Legacies				(1,638)
Government grants - CJRS/Covid SSP			33,288
			36,233	4 769
			804,840	96,126

			Unrestricted
			funds	Restricted	Total
			General	funds	funds
				f.	f,
			456,410	11,476	467,886
Total	for	2020	456,410	11,476	467,886
Total	for	2019	480,719	6387	487,106

5 Income from ot	her trading activities
		Unrestricted
		funds	Total
		General	funds
		g
Fundraising income;
Other fundraising	income	437		437
Total for 2020		437		437
Total for 2019		790		790

a) Costs	of generating donati	ons and lega	cies
				Unrestricted
				funds	Total	Total
				General	2020	2019
			Note	g	g	g
Marketing	and publicity			2,026	2,026	2,437
Other direct costs ofgenerating		voluntary
income				8,239	8,239	10,071
				10,265	10,265	12,508

			Activity
			undertaken	Activity
			directly	support	costs	2020
			g	g
Staff and	support costs		376,447	107,151		483,598
Pemises			60,422		17,901	78,323
Nursery	expenses		14,079			14,079
Depreciation			16,062		665	16,727
Governance		costs			1,975	1,975
			467,010	127,692		594,702

	N	otes to the Financial St	atements for the Year Ende	d 31December	2020
			Activity
			undertaken	Activity
			directly	support costs	2019
Staff and	support costs		374,342	110,498	484,840
Pemises			34,061	18,305	52,366
Nursery	expenses		10,384		10,384
Depreciation			12,993	736	13,729
Governance		costs		4,015	4,015
			431,780	133,554	565,334

							unrestricted
							funds	Total	Total
							General	2020	2019
							8
Independent	examiner			fees
Examination		of	the fhnancial			statements	1,740	1.740	1,616
Depreciation,		amortisation			and	other similar costs	235	235	235
Other governance			costs						2,164
							1,977	7,977	4,015

		2020	2019
			8
Staffcosts during	the year were:
Wages and salaries		435,063	433,959
Social security costs		22,156	23,604
Pension costs		6,480	5,938
		463,699	463 501

the year expresse	d as full time equivalents was as follo	ws:
		2020		2019
		No		No
Direct charitable	expenditure		18		18
Support costs			4		4
			22		22

10 Tangible fixed assets
	Land and	Furniture and
	buildings	equipment	Total
	g
Cost
At 1 January 2020	718,540	188,714	907,254
Additions		24,869	24,869
At 31December 2020	718,540	213,583	932,123
Depreciation
At I January 2020	434,451	172,305	606,756
Charge for the year	6,192	10,769	16,961
At 31December 2020	440,643	183,074	623,717
Net book value
At 31 December 2020	277,897	30,509	308,406
At 31December 2019	284,089	16,409	300,498

11 Debtors
	2020		2019
			g
Trade debtors		234	6
Prepayments	3,440		3,467
Other debtors		474	30
	4,	148	3,503

12 Cash and cash equivalents
	2020	2019
Cash on hand	70	87
Cash at bank	33,514	55,907
Short-term deposits	140,933	100,557
	174,517	156,551

13 Creditors: amounts falling due within one year
	2020	2019
Trade creditors	3,104	3,657
Other taxation and social security	6,849	5,567
Other creditors	52,913	46,639
Accruals	5,957	5,445
	68,823	61308

							Balance at
			Balance at I				31
			January	Incoming	Resources		December
			2020	resources	expended	Transfers	2020
			g	g		g	g
Unrestricted funds
General
General Fund			66,411	493,918	(529,561)	27,916	58,684
Designated Capital Reserve			284,089			~6,)02)	277,897
Total unrestricted	funds		350,500	493,918	(329,161)	21724	336,581
Restricted funds
Makaton Training			150		(150)
Support staff and	staff cover			4,900	(4,900)
SENCO Salary Grants			10,000	28,000	(28,000)		10,000
Magic Carpet			19,442		(1,578)	(15,912)	1,952
Building Maintenance			1,541		(1,541)
Disability AccessFund			3,171	7,995	(3,648)	(2,614)	4,904
Early Years Pupil	Premium		394	3,481	(550)	(674)	2,651
Other assets funded		by
grants			14,046		(5,145)		8,901
Sensory Garden Project				6,449	(666)	(2,524)	3,259
Boiler/heating Project				29,228	(29,228)
Total restricted funds			48,744	80,053	(75,406)	(21,724)	31,667
Total funds			399,244	573,971	(604,967)	—	368,248

							Balance at
			Balance at 1				31
			January	Incoming	Resources		December
			2019 f	resources	expended	Transfers	2019 f.
Ilnrestricted funds
General
General Fund			79,638	488,003	(505,554)	4,324	66,411
Designated
Capital Reserve			290,281			(6,192)	284,089
Total unrestricted	funds		369.919	488,0113	~505.554	~3868	350,500
Restricted
Makaton Training			150				150
WSCC Centre improvement
grant			1.795		(1,795)
Support staff and	staff cover			27,100	(27,100)
SENCO Salary Grants			7,500	30,750	(28,250)		10,000
Outside classrooms				4,039	(18)	(4,021)
Magic Carpet				19,442			19tl42
Building Maintenance				10,000	(8,459)		1.541
Disability AccessFund				4,305	(554)	(580)	3,171
Early Years Pupil	Premium			2,082	(1,946)	258	394
Other assets funded		by
grants			11,975		(4,140)	6,21 1	14,046
Specific donations		from
parents				26	(26)
Total restricted funds			21,420	97.744	~572,288	1.868	48,744
Total funds			391339	585.747	~577842		399,244

						Total funds at
			Unrestricted	funds	Restricted	31December
			General	Designated	funds	2020
			g		g
Tangible	fixed	assets	21,609	277,897	8,900	308,406
Current	assets		155,898		22,767	178,665
Current liabilities Creditors over 1 year			(68,823) ~30,000			(68,823) ~30,000
Total net assets			58,684	277,897	31,667	368,248
						Total funds at
			Unrestricted	funds	Restricted	31December
			General	Designated	funds	2019
						g
Tangible	fixed	assets	2,363	284,089	14,046	300,498
Current Current	assets liabilities		125,356 ~63.308		34,698	160,054 ~63,3083
Total net assets			66,411	284,089	48,744	399,244
18 Aaalysis ofaet fuads
						At 31
				At 1January	Finessing cash	December
				2020	flows	2020
				f,	g
Cash at bank and in hand				156,551	17,966	174,517
Net debt				156,551	17,966	174,517
						At 31
				At 1January	Financing cash	December
				2019	flows	2019
						g
Cash at bank and in hand				119,342	37,209	156,551
Net debt				119,342	37,209	156,551