2021-12-31-accounts - Sevenoaks Day Nursery CIO

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		Page
Trustees Report		1-3
Independent examiner's	report
Statement offinancial activities
Balance sheet
Notes to financial statements		7-13

								Restricted
							Unrestricted	income		Prior year
						e0Z	funds 2021	funds 2021	Total funds 2021	funds 2020
								K	R	K
Income
Income and endowments				from:
Donations and	legacies						6,618	3,093	9,711	18,310
Charitable activities							391,743		391,743	268,995
Investments							4,011		4,011	2,849
Other								13,630	13,630	68,298
Total							402,372	16,723	419,095	358,452
Expenditure
Charitable expenditure			on:
Teaching and	care	ofchildren					341,835	13,673	355,508	295,634
Running costs	and	maintenance			ofthe
nursery							52,015		52,015	70,379
Total							393,850	13,673	407,523	366,013
Net income/(expenditure)							8,522	3,050	11,572	(7,561)
Transfers between		funds
Other recognised		gains/(losses):
Net movement	in funds						8,522	3,050	11,572	(7,561)
Reconciliation	of
funds:
Total funds brought		forward					509,100	3,735	512,835	520395
Total funds carried		forward					517,622	6,785	524,407	512,835

					Restricted
				Unrestricted	income	Total this	Total last
				funds	funds	year	year
			Note	2021	2021	2021	2020
						R
Fixed assets
Tangible assets				341,697		341,697	358,962
Total fixed assets				341,697	-	341,697	358,962
Current assets
Debtors			8	19,955		19,955	3,712
Cash at bank and in	hand		10	217,176		217,176	173,659
Total current assets				237,131		237,131	177,371
Creditors: amounts	falling	due within	g	54,421		54,421	23,498
one year
Net current assetsl(liabilities)				182,710		182,710	153,873
Total assets less current		liabilities		524,408		524,407	512,835
Creditors: amounts	falling	due after
one year
Total net assets or	liabilities			524,408		524,407	512,835
Funds ofthe Charity
Restricted income funds			12		6,785	6,785	3,735
Unrestricted funds				517,622		517,622	509,100
		Total funds		517622	6785	524407	512835

			Restricted
Analysis ofincome		Unrestricted I'unde 2021	Income funds 2021	Total funds 2021	Prior year 2020
		E	E	E	E
Donations snd legacies:
Donsyons	and 9Ns	1.025	73	1,098	7,502
Gilt Aid		180		180	440
General grants provided
by government/other
charities		5,413	3020	8,433	10.368
		6,618		9,711	18,3'IO
Charitable activities:
Fundrslslng	evenh				219
Fees receivable		391,743		391,743	268,776
	Total	391,743		391,743	268.995
Income fmm Investments:
fnterest income		16		16	207
Rental and	leasing	3,995		3,995	2,643
	Total	4,011		4,011	2,850
Other. Coronsvirus	Job
Retention Scheme grant Other Insurance~			13.630	13.630	52,601 15,697
	Total		13,630	13.630	68,298
TOTAL INCOIIIE		402 372	16723	419095	358453
Expenditure
			This year- 2021					Last	year- 2020
			Running costs		Kunning costs and			Running		Kunning costs and
		Teaching and care of	and maintenance of	Teaching and care of	maintenan ceofthe		Teaching and cars of	costs and maintenance	Teaching and cam of	maintenance ofthe
Analysis		chgdrsn (unrestricted)	the nursery (unrestricted)	children (restricted)	nursery (rsshfcted)	Total funds	children (unrestrhted)	ofthe nursery (unrestricted)	children (restricted)	nunlsiy (restrhted)	Total furids
Expenditure on charitable acthrtths: Wages end sahries Social security costs Employer's contribution to defined		286.302 12,969	1.882	13.630		E 322,396 14,651	214,505 13.588	21,873 1.341	52,601		E 286,979 14,929
contribubon pension schemes		4,898	48'I			5,385	4,216	509			4.725
Depmciadon end impairment Loss on Deposal ol Fixed Assets		18,991 92				18,991 92		17.119			17,119
Food and milk Arb materish and kitchen Reauitment expanses		10,296 6.365 425				10,29S 6,428 425	7.244 2,579 166				7,244 2,579 'i66
Training costs		1,477				1,477	735				735
Rent coSeckOn, proPerty repshs and
maintenance charges Rates snd water			292 2 188			292 2,18S		5,595 934			5.595 934
Insurance Light and heat Postage. stationery and advertising Telephone			4,103 4,559 1.564 987			4,103 4,559 1,564 987		4,099 3,184 1,678 922			4,099 3,184 1,678 922
Subscriptions			772			772		677			677
Mamiensnce and deaning Share ofsupport costs			6.641 374			S,S41 374		6,745 382			6,745 382
Share ofgoverrence costs			4.087			4.087		5.321			5.321
TOTAL EXPENDITURE

					Support costs	Governance	Grand total
					2021f	2021	2021 f	2020
Bank charges					374		374	382
Independent	examiners	fees for preparation		of		1,440	1,440	1,440
accounts and	external	scrutiny
Other accountancy and		professional	fees not by the			2,64?	2,647	3,881
Independant	examiner
Total					374	4,087	4,461	5,703

StaffCosts
				2021	202Q
Salaries and wages				322,396	288,979
Social security costs				14,851	14,929
Pension costs (defined contribution	scheme)			5385	4,725
Total staff costs				342632	308633
				2Q21	2026
					K
Total amount paid to key management		personnel		26,419	38,913
Average head count in the year
				This year	Last year
				Number	Number
Charitable Activities- Nursery				19	19
Charitable Activities- Admin				1	1
			Total	20	20

7	Tangible fixed assets
7.1	Cost or valuation
			Freehold	land &	Fixtures, fittings and
			buildings		equipment	Total
	At the beginning ofthe year Additions Revaluations			409,995 850	24,942 968	434,937 1,818
	Disposals At end ofthe year				1,367	1,367
7.2	Depreciation and impairments
			Straight line		Straight line	Total
				470	201o
	At beginning ofthe year Disposals Depreciation Impairment			62,346 15,279	13,630 1,276 3,711	75,976 1,276 18,990
	At end ofthe year
7.3	Net book value			8		8
	Net book value at the beginning Net book value at the end ofthe	ofthe year year	347,649 333,219		11,312 8,478	358,962 341,697
8	Debtors and prepayrnents
8.1	Analysis ofdebtors
					This year	Last year
	Trade debtors				15383	0
	Prepayments and accrued income				4572	3712
	Total

9.1	Analysis ofcreditors
				Amounts			falling due within ons			year	Amounts more	falling dus after than one year
					2021f				2020f		2021 f		2020f
	Other taxation and sodal security					3,781				4.718
	Trade creditors					21,599				10,548
	Other creditors					37				5,152
	Accruals and deferred	income				29,004				3,080
	Other creditors
			Total
10	Cash at bank and in	hand
											2021		2020
											f		f
	Cash st bank and in hand										217,176		173,650
	Total										7.		1
11	Events after the end	ofthe reporting		period
	There have been no subsequent		events	after	the reporting			period, other than the continued			affects	ofCovid-1 0 which				are	already mentioned
12	Charity funds-current	year
											Fund								Fund
				Reslrlcted							balances								balances
				Income		funds		Purpose and Restrictions			brought								carried
	Fund names										forwardf		Income f				Expenditure	f	forward f
								Designated	for the purchase
	Fixtures and Fittings Fund				3,468			offixtures and fittings		for the	3,468
								new building
	Garden fund				267			To be spent	on the garden		267				73		(43)
	The Coronavirus Job Retenfion Scheme				13,630			To be spent on furloughed staff members wages					13,630				(13,630)
	KCC grant							Forfurniture to encourage social interaction						3.020					3,020
						Total Funds as per balance				sheet	3735			6	723		13673		6785
12	Charity funds- prior Instr
											Fund								Fund
				Restricted							balances								balances
				income		funds		Purpose and Restrictions			brought								carried
	Fund names				f						forwardf		Income f				Expenditure	f	forward f
								Designated	for the purchase										3,468
	Fixtures and Fittings Fund				3,468			offixtures and filtings		for the	3,468
								new building
																			267
	Garden fund				267			To be spent	on the garden						267
	The Coronavirus Job Retention Scheme							To be spent on furloughed stalf members wages					52,601				(52,601)
						Total	Funda as per balance			sheet