## **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| |---|---| The Statement of Financial Activities includes all gains and losses recognised in the year. ## **Jigsaw Preschool Balance Sheet as at 31 August 2023** **----- Start of picture text -----**
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
**----- End of picture text -----**
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| |---|---|---| ## **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| |---|---|---|---|---|