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||||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|
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|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||
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|||||||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|
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|||||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|
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|||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|
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|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|||
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|||||||||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|
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|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|
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|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|
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|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|
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|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|
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|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)||
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|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|
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|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||
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