2023-08-31-accounts

			Pages
Trustees'	annual report		1to4
Independent examiner's report to the trustees
Statement	offinancial	activities
Statement	offinancial	position
Statement	ofcash flows
Notes to	the iinsncial	statements	9ta17

Reference	and administrative	and administrative	details
Registered	charity	name	Rainbow Pre-School a Extended Services
Charity registration		number	1158113
Principal	oftice		The Nursery	Building
			StAndrews	Lower School
			Brunts Lane
			Biggleswade
			Bedfordshire
			SG18OLY
The trustees			Peter Teuma	(Chair)
			Debbie King (Treasurer)
			Julia Khan
			Helen Rae

						2823		2022
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
				Note
Income and endowments
Donations and legacies				4	6,214		6,214	11,500
Charitable activities				5	908,572	20,762	929,334	818,676
Other trading activities				6	1,749		1,749	1,167
investment income				7	244		244	61
Total income					916,779	20,762	937,541	831,404
Expenditure Expenditure on charitable		activities		8,9	892,269	3,549	895,818	818,829
Total expenditure					892,269	3,549	895,818	818,829
Net income and net	movement		in funds		24,510	17,213	41,723	12,575
Reconciliation offunds
Total funds brought	forward				147,386		147,386	134,811
Total funds carried	forward				171,896	17213	189 109	147,386

				2023		2022
			Note	8		6	6
Fixed assets Tangible fixed assets			15		30,919		12,517
Current assets
Stocks			16	2,294		2,047
Debtors			17	104,762		84,248
Cash at bank	and in hand			100,541		79,136
				207,597		165,431
Creditors: amounts one year		falling due within	1849,407			30,562
Net current	assets				158,190		134,$69
Total assets	less current lishiTities				189,109		147,386
Net assets					1$9,109		147,386
Funds ofthe	charity
Restricted funds					17,213
Unrestricted	funds				171,896		147,386
Total charity funds			20		1$9,109		147,386

		2023	2022
Cash flows from operating Net income	activities	41,723	12,575
Adj os/ments for: Depreciation oftangible fixed assets Other interest receivable and similar income		8,698 (244)	12,642 (61)
Interest payable and similar	charges	240	309
Changesin: Stocks		(247)	505
Trade and other debtors		(20,514)	(53,096)
Trade and other creditors		18,845	1,782
Cash generated from operations		48,501	(25,344)
Interest paid Interest received		(240) 244	(309) 61
Net cash from/(used in) operating activities		48,505	(25,592)
Cash flows from investing	activities
Purchase oftangible assets		(27,100)	(9,997)
Net cash used in investing	activities	(27,100)	(9,997)
Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning ofyear		21,405 79,136	(35,589) ]14,725
Cash and cash equivalents	at end ofyear	100,541	79,136

Depreciation
Depreciation is	calculated	so as to write offthe cost or valuation ofan asset, less its residual			value, over the
useful economic	life ofthat asset as follows:
Short leasehold	property	Straight line	over the remaining	life ofthe lease
improvements
Fixtures and fittings		33%straight	line

==> picture [405 x 173] intentionally omitted <==

								Unrestricted	Restricted	Total Funds
								Funds	Funds	2022
										f.
	Government Fees	funding						383,464 422,232	9,017	392,481 422,232
	Schoollunches							3,963		3,963
								809,659	9,017	818,676
6.	Other trading		activities
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds	2022
									f
	Fundraising	events					1,749	1,749	1,167	1,167
7.	Investment	income
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2023	Funds	2022
	Bank interest		receivable				244	244	61	61
8.	Expenditure		on charitable		activities	by fund	type
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2023
									f
	Provision ofpre-school Support costs			and	extended	services		640,177 252,092	3,404 145	643,581 252,237
								892,269	3,549	895,818
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2022
								f.		f
	Provision ofpre-school			and	extended	services		568,008	9,017	577,025
	Support costs							241,804		241,804
								809,812	9,017	818,829

Expenditur	e on charita	ble	activities by	activity type
				Activities
				undertaken		Total funds	Total fund
				directly	Support costs	2023	2022
					6	K
Provision services	ofpre-school	and	extended	643,581	248,526	892,107	815,493
Governance	costs				3,711	3,711	3,336
				643,581	252,237	895,818	818,829

10.	Analysis of	support cost	s
							Provision of
							pre-school and
							extended
							services	Total 2023	Total 2022
							f.		f
	Governance	costs					3,713	3,713	3,336
	Management costs Information technology Human resources						57,157 34,767 8,272	57,157 34,767 8,272	57,191 26,637 8,559
	Depreciation Rent						8,698 16,056	8,698 16,056	12,641 19,195
	Support staff salaries Other						64,006 59,569	64,006 59,569	61,818 52,427
							252,238	252,238	241,804
11.	Net income
	Net income	is stated after		charging/(crediting):
								2023 8	2022 f
	Depreciation oftangible Operating lease rentals		fixed assets					8,698 7,961	12,642 5,616
12.	Independent	exaraination		fees
								2023	2022
								K
	Fees payable Independent	to the independent examination ofthe			examiner financial	for: statements		3,471	3,027

Staff costs
The total staff costs and	employee benefits	for the reporting	period are analysed	as follows:
				2023	2022
Wages and salaries Social security costs				639,390 44,336	594,019 31,300
Employer contributions	to pension plans			12,451	11,161
				696,177	636,480

Tangible tixed assets
	Short leasehold
	property improvements	Fixtures and fittings	Total
			8
Cost
At 1 September 2022 Additions	27,100	117,079	117,079 27,100
At 31August 2023	27,100	117,079	144,179
Depreciation At 1 September 2022		104,562	104,562
Charge for the year	226	8,472	8,698
At 31August 2023	226	113,034	113,260
Carrying amount At 31August 2023	26,874	4,045	30,919
At 31August 2022		12,517	12,517

16.	Stocks
						2023	2022
						8	f
	Uniforms					2,294	2,047
17.	Debtors
						2023	2022
	Trade debtors					102,732	84,248
	Prepayments	and accrued income				2,030
						104,762	84,248
18.	Creditors: amounts			falling due within	one year
						2023	2022
						8
	Trade creditors					12,379	153
	Accruals and	deferred income				3,360	5,733
	Social security Other creditors		and other taxes			22,239 11,429	12,840 11,836
						49,407	30,562

==> picture [405 x 103] intentionally omitted <==

Analysis of	charitable funds (coaiiaae	e
Restricted	funds
		sit I September			At 31August
		2022	Income	Expenditure	2023
				f.
Special Education Needs Funding Landscaping project			3,404 17,358	(3,404) (145)	17,213
			20,762	(3,549)	17,213
		At I September			At 31 August
		202]	Income	Expenditure	2022
					f.
Special Education Needs Funding			9,017	(9,017)
Landscaping	project
			9,017	(9,017)

Analysis	ofnet ass	ets between funds
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			f
Tangible Current	fixed assets assets		13,706 207,597	17,213	30,919 207,597
Creditors	less than	I year	(49,407)		(49,407)
Net assets			171,896	17,213	189,109
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
Tangible Current	fixed assets assets		12,517 165,431		12,517 165,431
Creditors	less than	I year	(30,562)		(30,562)
Net assets			147,386		147,386

22.	Analysis ofchanges in net debt	Analysis ofchanges in net debt	Analysis ofchanges in net debt
								At
				At 1 Sep 2022		Cash flows	31	Aug	2023
						6
	Cash at bank and in hand				79,136	21,405		100,541
23.	Operating	lease commitments
	The total	future minimum	lease payments	under non-cancellable	operating	leases are as follows:
						2023			2022
	Not later than 1year Later than 1 year and not		later than 5 years			21,614 72,192		8,793 18,378
	Later than	5 years				64,224
						158,030		27,171