2022-12-31-accounts - Kamelia Kids

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Reference and Administrative		Details
Trustees' Report			2to S
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report		10to 12
Statement ofFinancial	Activities		13to 14
Balance Sheet			15
Statement ofCash Flows			16
Notes to the Financial	Statements		17to 29

Charity	Registration	Number	Number	1154939
Patron				Lady Emma Bernard
Chair				K Haffenden
Trustees				P R Jarman
				L Smith
				G Launders
				K Thompson
				K Haffenden
				P Byfield
				A Harvey (resigned 29/06/22)
Nursery	Operations	Director		S Charlesworth
Charity	Communications		Manager	D Calderwood	(retired 29/03/23)
Principal	Office			Wellesley Avenue
				Goring By Sea
				Worthing
				West Sussex
				BN12 4PN
				The charity is incorporated		in England	and Wales.
Bankers				HSBC Bank
				Warwick Street„Worthing
				1 Warwick Street
				Worthing
				West Sussex
				BN113DE
Auditor				Matthew Hodson FCA
				Hodson /k Co
				Wiston House
				1 Wiston Avenue
				Worthing
				West Sussex
				BN14 TQL

			Unrestricted	Restricted	Total
			funds	funds	2022
		Note	E
Income and Endowments	from:
Donations and legacies			8,827	18,234	27,061
Charitable activities			1,009,539	11,520	1,021,059
Other trading activities			924		924
Investment income			834		834
Other income			4,600		4,600
Total income			1,024,724	29,754	1,054,478
Expenditure on:
Raising funds Charitable activities			(1,915) )889,744)	~442 874	(1,915) ~924,298)
Total expenditure			(882,659)	(43,554)	(926,213)
Net income/(expenditure)			142,065	(13,800)	128,265
Transfers between funds			2,247	(2,247)
Net movement in funds			144,312	(16,047)	128,265
Reconciliation offunds
Total funds brought forward			495,312	25,829	521,141
Total funds camed forward		18	639,624	9,782	649,406

				Unrestricted	Restricted	Total
				funds	funds	2021
			Note		8	g
Income and Endowments		from:
Donations and legacies				30,335	80,474	110,809
Charitable activities				735,216	9,522	744,738
Other trading activities				522		522
Investment income				43		43
Other income				1,092		1,092
Total income				767,208	89,996	857,204
Expenditure on:
Raising funds				(13,433)		(13,433)
Charitable activities				(601,556)	(89,322)	(690,878)
Total expenditure				(614,989)	(89,322)	(704,311)
Net income				152,219	674	152,893
Transfers between	funds			6,512	(6,512)
Net movement in funds				158,731	(5,838)	152,893
Reconciliation offunds
Total funds brought	forward			336,581	31,667	368,248
Total funds carried	forward		18	495,312	25,829	521,141

		Balance Sheet as at 31De	cember 20	22
				2022	2021
			Note
Fixed assets
Tangible assets				299,782	300,512
Current assets
Debtors			12	6,812	4,391
Cash at bank	and in hand		13	523,307	378,209
				530,119	382,600
Creditors: Amounts		falling due within one year	14	(137,637)	(114,043)
Net current	assets			392,482	268,557
Total assets	less current liabilities			692,264	569,069
Creditors: Amounts		falling due after more than one year	15	(42,858)	(47,928)
Net assets				649,406	521,141
Funds ofthe	charity:
Restricted income funds
Restricted funds			18	9,782	25,829
Unrestricted	income	funds
Unrestricted	funds			639,624	495,312
Total funds			18	649,406	521,141

Statement	ofCash Flo	ws for the Y	ear Ended 31	December 2022
				2022	2021
			Note	g
Cash flows from operating	activities
Net cash income				128,265	152,893
Adjustments to cash flows from non-cash		items
Depreciation				15,921	18,664
Investment income				(834)	(43)
				143,352	171,514
Working capital adjustments
Increase in debtors			12	(2,421)	(243)
Increase in creditors			14	23,594	45,220
Net cash flows from operating	activities			164,525	216,491
Cash flows from investing activities
Interest receivable and similar income				834	43
Purchase oftangible fixed assets				(16,232)	(10,770)
Sale oftangible fixed assets				1,041
Net cash flows I'rom investing	activities			(14,357)	(10,727)
Cash flows from financing activities
Repayment ofloans and borrowings				(5,070)	(2,072)
Net increase in cash and cash	equivalents			145,098	203,692
Cash and cash equivalents at	I January			378,209	174,517
Cash and cash equivalents at	31December			523,307	378,209

3 Income fro	m d	o	nati	ons a	nd legacies
							2022	2021
						Note	g
Restricted
Individuals							50	2,004
BBCChildren	In Need						1,000	10,000
Trusts - various								18,550
Peter Harrison	Foundation						8,000	8,000
West Sussex County			Council				2,300	1,600
CAF Resilience	Fund							17,685
Henry Smith Charitable				Trust			5,000	10,000
Sussex Community		Foundation						4,511
Southover Manor Educational					Trust			8,124
Co-Op Community		Fund					1,884
							18,234	80,474
~Ups iceel
Individuals							1,805	544
Trusts - other							500	2,750
Other organisations							4,650	12,976
Government grants		-	CJRS/Covid SSP				1,707	14,065
Gift aid							165
							8,827	30,335
							27.061	110,809

			Unrestricted
			funds	Restricted	Total
			General	funds	funds
			1,009,539	11,520	1,021,059
Total	for	2022	1,009,539	11,520	1,021,059
Total	for	2021	735,216	9,522	744,738

		Unrestrtcted
		funds	Total
		General	funds
Fundraising income;
Other fundraising	income	924		924
Total for 2022				924
Total I'or 2021		522		522

				Unrestricted
				funds	Total	Total
				General	2022	2021
			Note
Marketing	and publicity			1,915	1,915	2,513
Other direct costs ofgenerating		voluntary
income						10,920
				1,915	1,915	13,433

			Activity
			undertaken	Activity
			directly f.	support costs	2022f
Staff and	support costs		591,729	160,181	751,910
Premises			64,198	17,199	81,397
Nursery	expenses		69,024	220	69,244
Depreciation			14,365	1,556	15,921
Governance		costs		5,826	5,826
			739,316	184,982	924,298
			Activity
			undertaken	Activity
			directly	support costs	2021
Staff and	support costs		461,575	111,159	572,734
Premises			39,548	17,768	57,316
Nursery	expenses		40,371		40,371
Depreciation			17,763	665	18,428
Governance		costs		2,029	2,029
			559,257	131,621	690,878

							Unrestricted
							funds	Total	Total
							General	2022	2021
									g
Audit fees
Audit ofthe		financial		statements			5,790	5,790
Independent	examiner			fees
Examination		ofthe	financial			statements			1,794
Depreciation,		amortisation			and	other similar costs				235
							5,790	7,790	2	029
9 Auditors'		remuneration
									2022
									8
Audit ofthe financial			statements						5,790
10 Staffcosts
The aggregate		payroll	costs		were as follows:
								2022	2021
Staffcosts during the				year were:
Wages and salaries								665,341	509,948
Social security		costs						35,830	26,781
Pension costs								10,188	7,999
								711,359	544,728

charity during th	e year expressed as full time equivalents	was as follows:
		2022		2021
		No		iilo
Direct charitable	expenditure		30		22
Support costs			3		4
			33		26

			Land	and	Furniture and
			buildings		equipment	Total
			g		g
Cost
At I January 2022			718,540		224,353	942,893
Additions					16,232	16,232
Disposals					987	,11,987)
At 31December	2022		718,540		238,598	957,138
Depreciation
At I January 2022			446,835		195,546	642,381
Charge for the year Eliminated on disposals				6,192	9,729 15,921 ~946 ~946)
At 31 December	2022		453,027		204,329	657,356
Net book value
At 31 December	2022		265,513		34269	299,782
At 31December	2021		271,705		28,807	300,512
Included within the land and buildings		net book value of land and buildings above is E7,500 (2021-f9,000) in respect offreehold and f258,013(2021 - f262,705) in respect ofleaseholds.
12 Debtors
					2022	2021
Trade debtors					3,295
Prepayments					3,352	3,388
Other debtors					165	I 003
					6,812	4/91
13 Cash and cash		equivalents
					2022	2021
Cash on hand					254	68
Cash at bank					36,219	67,160
Short-term deposits					486,834	310,981
					523,307	378,209

14 Creditors: amounts	falling due within one year
		2022	202)
			g
Trade creditors		4,256	4,244
Other taxation and social	security	8,945	6,956
Other creditors		88,088	98,836
Accruals		36,348	4,007
		137,637	114,043
15 Creditors: amounts	falling due after one year
		2022	202)
			g
Bank loans		42,858	47,928

Total future minimum	lease pay	ments under non-cancellable	operating leases are as follows:
			2022	2021
Other
Between one and five	years		3,190	4,466
17 Pension and other	schemes
Defined contribution	pension	scheme

18 Funds
							Balance at
			Balance at 1				31
			January	incoming	Resources		December
			2022f	resources	expended f	Transfers f	2022
Unrestricted funds
General
General Fund			223,607	1,024,724	(882,659)	8,439	374,111
Designated Capital Reserve			271,705			~6.39-"263.313
Total unrestricted	funds		495,312	1,024,724	(882,659)	2,247	639,624
Restricted funds
SENDCO salary	grants		10,000	8,DDD	(18,000)
Early Years Pupil	Premium		2,513	5,919	(1,809)		6,623
Disability AccessFund			6,082	5,600	(10,748)		934
Other assets funded		by
grants			4,108		(1,861)	(2,247)
Salaries				2,000	(2,000)
Assistant SENDCO		project		5.000	(5,000)
Health and physical
development project			97		(97)
Snowdrop project			2,179		(2,179)
CalCo training			850		(299)		551
WSCC inclusion	and
improvement course				300	(300)
Money management		skills		1,000			I,DOO
Vegetable garden	project			1,935	(1,261)		674
Total restricted funds			25,829	29,754	(43,554)	(2,247)	9,782
Total funds			521,141	1,054,478	(926,213)		649,496

Notes t	o t	he Fina	ncial Statement	s for the Y	ear Ended 31	December 2	022
							Balance at
			Balance at 1				31
			January	incoming	Resources		December
			2021	resources	expended	Transfers	2021
							g
Unrestricted funds
General
General Fund			58,684	767,208	(614,989)	12,704	223,607
Designated Capital Reserve			277,897			~16.192	271,799
Total unrestricted	funds		336,581	767,208	(614,989)	6,512	495,312
Restricted
SENDCO salary grants			10,000	28,000	(28,000)		10,000
Magic Carpet			1,952		(1,952)
Early Years Pupil	Premium		2,651	4,602	(2,821)	(1,919)	2,513
Disability AccessFund			4,904	4,920	(3,742)		6,082
Other assets funded		by
grants			8,901		(4,793)		4,108
Sensory Garden Project			3,259		(3,259)
Dishwasher				2,004	(2,004)
Salaries				17,685	(17,685)
Assistant SENDCO		project		15,511	(15,511)
Bluebell mud kitchen				200	(200)
Health and physical
development project				1,300	(1,203)		97
Snowdrop project				14,624	(7,852)	(4,593)	2,179
CalCo training				850			850
WSCC inclusion	and
improvement course				300	(300)
Total restricted funds			31,667	89,996	(89,322)	(6,512)	25,829
Total funds			368,248	857,204	(704,311)		521,141

							Total funds at
			Unrestricted	funds	Restricted		31December
			General	Designated	funds		2022
Tangible	fixed	assets	34,269	265,513			299,782
Current	assets		520,337		9,782		530,119
Current	liabilities		(137,637)				(137,637)
Creditors over		1 year	(42,858)				(42,858)
Total net assets			374,111	265,513	9,782		649,406
							Total funds at
			Unrestncted	funds	Restricted		31December
			General	Designated	funds		2021
			g
Tangible	fixed	assets	24,700	271,705	4,	107	300,512
Current	assets		360,878		21,722		382,600
Current	liabilities		(114,043)				(114,043)
Creditors over		1 year	(47,928)				(47,928)
Total net assets			223,607	271,705	25,829		521,141
20 Analysis ofnet funds
							At 31
				At 1January	Financing	cash	December
				2022	floivs		2022
				g			g
Cash at bank and in hand				378,209	145,098		523,307
Net debt				378,209	145,098		523,307
							At 31
				At 1January	Financing	cash	December
				2021	flows		2021
					g
Cash at bank and in hand				174,517	203,692		378,209
Net debt				174,517	203,692		378,209