Jigsaw Preschool Statement of Financial Activities for the year ended 31 August 2023
| Unrestricted Funds Notes 2023 £ Incoming resources Incoming resources from generated funds Activities from generating funds: Fundraising events 6,131 Investment income 737 Incoming resources from charitable activities Grants 185,433 Fee income 32,294 Other incoming resources 237 Total incoming resources 224,832 Resurces expended Costs of generating funds 3 1,617 Preschool activities 3 211,872 Total resources expended 213,489 Net incoming resources for the period 11,343 Balances at 31 August 2022 40,092 Balances at 31 August 2023 51,435 |
Unrestricted Funds 2022 £ 3,532 11 170,386 36,546 353 210,828 749 199,598 200,347 10,481 29,611 40,092 |
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The Statement of Financial Activities includes all gains and losses recognised in the year.
Jigsaw Preschool Balance Sheet as at 31 August 2023
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Notes
2023 2022
£ £ £ £
Current assets
Cash at bank and in hand 73,938 67,078
73,938 67,078
Creditors: amounts
falling due within one 6 (22,503) (26,986)
51,435 40,092
Net assets 51,435 40,092
Funds
Unrestricted: 51,435 40,092
7 51,435 40,092
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The financial statements were approved by the Trustees on and signed on their behalf by:
Eleanor Clapp Chair
Jigsaw Preschool Notes to the Accounts for the year ended 31 August 2023
1 Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirementts of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources and resources expended
Income and expenditure items have been credited or charged in the Statement of Financial Activities on an accruals basis.
Restricted funds
Resources are recorded on a receivable basis and allocated to a Restricted Fund if a limitations on their use is specified by the donors and providers. Funds received in the direct operation of the Charity are treated as unrestricted funds.
Direct charitable expenditure
Overheads are allocated to direct charitable expenditure on the basis of the time spent.
Taxation
The charity is exempt form tax on its charitable activities.
2 Trustees' Remuneration and Expenses
No Trustees received any remuneration or other benefits during the period.
During the period no Trustees received expenses
Jigsaw Preschool Notes to the Accounts for the year ended 31 August 2023
3 Total Resources Expended
| Costs of generating income £ Costs directly allocated to activities Uniform - Wages - Staff Training - Materials & toys - Food & drink - Insurance - Rent of premises - Fundraising events 1,617 Support costs allocated to activities Governance costs - Travel - Office costs - 1,617 Costs of generating income £ Costs directly allocated to activities Uniform - Wages - Staff Training - Materials & toys - Food & drink - Insurance - Rent of premises - Fundraising events 749 Support costs allocated to activities Governance costs - Travel - Office costs - 749 |
Costs of generating income £ |
Preschool activity £ |
2023 TOTAL £ |
|---|---|---|---|
| 1,246 186,596 651 3,236 2,884 1,327 9,168 - - - 6,764 211,872 Preschool activity £ |
1,246 186,596 651 3,236 2,884 1,327 9,168 1,617 - - 6,764 213,489 2022 TOTAL £ 1,221 180,463 1,045 3,342 2,822 - 4,918 749 - - - 5,787 200,347 |
||
| 1,221 180,463 1,045 3,342 2,822 - 4,918 - - - 5,787 199,598 |
Jigsaw Preschool Notes to the Accounts for the year ended 31 August 2023
| 4 Staff Costs and numbers Wages and salaries number of employees Preschool manager Deputy preschool manager Early years assistants |
2023 £ 186,596 2 1 14 17 |
2022 £ 180,463 2 1 14 17 |
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5 Taxation
The company is a registered charity and is therefore not liable to income tax or corporation tax on funds received and expended on activities covered by its charitable status
6 Creditors: amounts falling due within one year
| Deferred income Accruals |
2023 £ 22,228 275 22,503 |
2022 £ 26,711 275 26,986 |
|---|---|---|
7 Funds
| Unrestricted Funds General Reserve Total Funds |
Balance at 1 September 2022 £ 40,092 40,092 |
Incoming Resources £ 224,832 224,832 |
Resources Expended £ 213,489 213,489 |
Balance at 31 August 2023 £ 51,435 51,435 |
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