Company registration number: CE004674 Charity registration number: 1163534
Lanivet and District Under Fives
A charitable incorporated organisation (CIO Annual Report and Unaudited but Independently Examined Accounts for the year ended 31st August 2025
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
Lanivet and District Under Fives Contents
Reference and Administrative Details………………………………….…………1 Trustees' Report…….………………………………………………….………… 2 to 6 Independent Examiner's report……………………………………………………7 Statement of financial activities……………………………………………….… 8 Balance Sheet…………………………………………………………………… 9 Notes to the financial statements……………………………………...………… 10 to 18
Lanivet and District Under Fives Reference and Administrative Details
| Charity name | Lanivet and District Under Fives |
|---|---|
| Charity registration number | 1163534 |
| Company registration number | CE004674 |
| Registered in England & Wales | |
| Principal office | The Church Hall |
| Rectory Road | |
| Lanivet | |
| PL30 5HG | |
| Registered office | Carters Parc |
| Rectory Road | |
| Lanivet | |
| Cornwall | |
| PL30 5HG | |
| Trustees | Claire Collins (Appointed 11 February 26) |
| Joanne Cooper | |
| Sarah-Jane Cornwell | |
| Jessica Finnemore | |
| Sara Frost | |
| Sharon Gibbons (Appointed 11 February 26) | |
| Amy Giles | |
| Karen Masters (Appointed 11 February 26) | |
| Katrina Verran | |
| Marina Warren | |
| Independent Examiner | Debbie Risborough (FCCA) |
| Cornwall Community Accountancy Service | |
| The Elms | |
| 61 Green Lane | |
| Redruth | |
| TR15 1LS |
Page 1
Lanivet and District Under Fives Trustees' Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and the financial statements for the year ended 31st August 2025
Objectives and activities
The objects of the CIO are to enhance the development and education of children under statutory school age in particular but not exclusively by:
1.Providing appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that they offer opportunities for all children whatever their race, culture, religion, means or ability.
2.Encouraging the study of the needs of such children and their families, promoting public interest in and recognition of such needs in the local areas.
3.Instigating, adhering to and furthering the aims and objectives of the Preschool Learning Alliance.
Lanivet and District Under Fives is a preschool for children from the ages of 2 until 5. We are led by experienced staff and a volunteer parent committee. Our staff form a dedicated, professional and friendly team with many years of experience. Lanivet and District Under Fives help children to learn and develop through play in a happy and relaxed atmosphere. We focus on each child’s needs and adapt our planning to cater for the needs required for the children to achieve their full potential. We review all children’s progress termly and then highlight gaps within each child’s learning. The children enjoy a variety of activities both indoors and outside with our wide range of toys, books and up to date play equipment. We also encourage healthy snacks and eating, circle time activities, music and movement, singing and story time.
The Trustees are satisfied that the Charity meets the public benefit through their objectives in consideration of the following:
•The Charity provides support to young children with the aim of promoting community adhesion.
•Organisational policies support equality and diversity in all aspects.
•The Charity provides opportunities for personal and professional development, in a person centred way, which is not restricted (other than where it may impact on the safety and/or wellbeing of the service users or staff, or the local community).
•The Charity's aims and objectives serve to benefit the wider community.
- •Individuals cannot benefit personally from the Trust.
Achievements and performance
During the year the pre-school continued with the existing premises and remained full to capacity with 30 children as in the previous year. However the year was dominated by our ongoing new build project.
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Lanivet and District Under Fives Trustees' Report
The accounting year began with our New Build project well underway. After the many highs and lows that came with grant funding applications, we were ready to continue the build through the groundworks stage.
Our new building was designed to have level access, low threshold doorways, wet areas and toilet/wash facilities purpose designed for the needs of under 5’s. We had an adult toilet that could be used as a wet room which is fully wheelchair accessible. All doors being wheelchair friendly with colour coded frames and handles to differentiate with signage for partially sighted. There is also a ramp to the outside play area.
Spending at this time was coming from our Section 106 allocation from the Early Years department at Cornwall Council.
Our Early Years membership was renewed in early September.
Regular meetings were held with our architects+, Jessica and David Carter, who had previous experience of building and grant funding at the One For All Hall in Carters Parc. Budgets were regularly discussed and planned for. The forecast project build cost at this time was £409,300.00 with a £40,700 contingency. At that point, we had £80,382.13 available to us following a £19,178.74 spend to date.
On site, at the 12th of September, the gabion baskets on the East wall were complete, the sewer was connected, water pipe was in with the connection paid for and the drainage chambers and sewer pipes are all in.
Jessica was applying for funds with a build split, having the need to explain the “phase one” start on site due to time restraints. This was explained to funders as us “removing all contentious works by starting groundworks within phase one”.
At the 22nd of September our project bank balance was £24,999.09. We had £50,000 from Lanivet United Charity, £50,000 from the Early Years Fund at Cornwall Council, £750 from the local Mason group, £24,587.60 from the Section 106 fund, and £25,000 from Lanivet Parish Council. There was £160,337.60 to match fund.
On the 7th of October the spend on site was £25,861.09 with numerous funding applications being submitted for Phase 2 on site valuing £129,100, with the minimum time frame for an answer being 12 weeks.
The concrete pour on site was completed on the 21st of October with some volunteer helpers on site also.
On the 2nd of December we received the news that we had been awarded the £100,000 CIL funding from Cornwall Council. A few days later, the main timber frame on site was completed. Time was spent speaking to screed flooring companies, plasterers and finished flooring companies for quotes. As at the 9th of December, we had £272,000 in funding available.
Page 3
Lanivet and District Under Fives Trustees' Report
The roof trusses arrived on the 27th of January, being completed by the 12th of February. Site visits for Jessica were now daily and progress was noticeable every day.
A Good Growth Fund was opening and Jessica was in talks with that team for criteria and match funding. On the 16th of February, an application was submitted for £27279.05 with a match totalling the claim up to a £30,310.05 value from match.
The main Greencoat roofing works started on the 14th of March with plumbing inside following shortly thereafter. Windows were installed at the end of March. Total funds for the project at that point were £225,256.87.
Fundraising for Lanivet and District Under Fives was still ongoing in the background with bingo events, raffles etc happening.
In early April, a £50,000 loan was agreed with the Lanivet United Charity as we could finally see a deadline date and the urgent need to get the build complete.
On the 23rd of April, following a trustees meeting, we gave 3 months notice for the Church Hall to leave at the end of the summer term in July 2024.
The flooring screed was laid on the 8th and 9th of May, with all works stopping on site that following weekend for it to dry. The following week, the electricians arrived for the first fix electrical works. The internal walls and ceilings shortly followed. The kitchen design was approved with appliances being discussed and ordered locally. Painting outside was started at the beginning of June, with internal painting and decorating beginning on the 17th of June. The external fire doors were fitted at this point also.
On the 23rd of June we were told that we had been awarded the CLUP Good Growth Fund. This would cover the underfloor heating system, the heat pump and the battery storage and solar pv. This work commenced in the middle of July and was completed promptly. At the end of July we only had £6,938.80 of the CIL fund remaining. Fencing outside of the build was started on the 2nd of August and completed on the 3rd. The project’s bank balance at that point was £42,127.60 with a total spend to date being £228,017.99.
The outside paths and finishing groundworks were completed, the second fix electrical works, the kitchen and internal works were finished on time for our opening on Sunday the 31st of August where fundraisers, volunteers and helpers were invited to look around the new preschool.
Page 4
Lanivet and District Under Fives Trustees' Report
Financial review
Income for the year has increased by £267,724 to £390,694 (2024: £122,970) which includes £264,286 of restricted funds for the new building. Fees for children have increased by £37,249 during the year. Expenditure for the year has increased to £104,230 (2024:£89,228)all of which is operating expenditure as all of the new build spend has been capitalised. The increase being attributable to salaries. Overall there was a surplus for the year of £286,464 (2024: £33,742). However after taking account of the capital spend which is taken to the designated reserves the free reserves at the end of the year were £45,518 (2024: £36,099). There remains £29,664 of restricted funds towards the completion of the building works (2024: £16,388).
Structure, governance and management
The Pre-school was originally an unincorporated charity, created in 1992, under the charity commission registration number 1036025. It transferred into a Charitable Incorporated Organisation in September 2015. It is governed by its constitution which is based on the charity commission standard for a foundation CIO and managed by the Board of Trustees. The constitution was amended on 4th March 2024
Anyone who has an interest in the Preschool can apply to be a Trustee. Trustee role descriptions are available on request. Once an individual expresses such interest a self nomination and declaration form for election as a trustee is completed and signed, as well as a self-assessment form where the new trustee identifies their own experience, knowledge and confidence in a range of relevant areas. Existing trustees will then determine the suitability of each candidate and appoint as applicable subject to our Trustee Code of Conduct being understood and signed.
The Pre-school also works with advice from the Preschool Learning Alliance guidelines.
Risk management
The trustees regularly review the risks to the Charity from both external factors and its operations. The trustees consider that they have taken appropriate steps to reduce such risks.
Trustee Responsibilities
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Companies Act 2006 and the applicable Statement of Recommended Practice. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
· there is no relevant information of which the charitable company’s independent examiner is unaware; and
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Lanivet and District Under Fives Trustees' Report
· the trustees have taken all steps that they ought to have taken as trustees to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.
Small company provisions
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board on 29th June 2026 and signed on its behalf by:
......................................... Jessica Finnemore Trustee
Page 6
Lanivet and District Under Fives Independent Examiner's Report
I report on the accounts of the company for the year ended 31st August 2025 which are set out on pages 8 to 18.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission
-
under section 145 (5) (b) of the 2011 Act;
-
and state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements: o to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and
o to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;
2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
....................................................... …………………………… Debbie Risborough, Chartered Certified Accountant Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS
Page 7
Lanivet and District Under Fives Statement of Financial Activities
for the year ended 31st August 2025
| Note Income and endowments from: Donations and legacies 4 Charitable activities 5 Fundraising income 6 Expenditure on: Expenditure on raising funds 7 Charitable activities 8 Other gains/(losses) Total Total Transfers between funds Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Reconciliation of funds: Net movement in funds Total funds brought Total funds carried forward |
Unrestricted funds 2025 £ 2,376 121,808 2,224 126,408 - 104,230 104,230 22,178 22,178 251,011 - 273,189 36,099 309,288 |
Restricted income funds 2025 £ 42,220 220,691 1,375 264,286 - - - 264,286 264,286 (251,011) - 13,275 16,388 29,663 |
Total funds 2025 £ 44,596 342,499 3,599 390,694 - 104,230 104,230 286,464 286,464 - - 286,464 52,487 338,951 |
Prior year funds 2024 £ 27,462 91,210 4,298 122,970 399 88,829 89,228 33,742 33,742 - - 33,742 18,745 52,487 |
|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities
Page 8
Lanivet and District Under Fives Balance Sheet
As at 31st August 2025
| Note £ £ Fixed Assets Tangible Assets 12 261,770 261,770 Current Assets Cash at bank and in hand 106,008 106,008 Creditors: Amounts falling due within one year 13 (3,827) Net current assets 102,181 Total assets less current liabilities 363,951 Creditors: Amounts falling due after more than one year 14 (25,000) Net assets 338,951 The funds of the charity: Restricted funds 17 29,664 Unrestricted funds 17 Other reserves 263,769 Unrestricted income funds 45,518 Total unrestricted funds 309,287 Total charity funds 338,951 2025 |
£ £ 14,555 14,555 38,922 38,922 (990) 37,932 52,487 - 52,487 16,388 16,555 19,544 36,099 52,487 2024 |
|---|---|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31st August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the Board on 29th June 2026 and signed on its behalf by:
......................................... Jessica Finnemore Trustee
Page 9
Lanivet and District Under Fives Notes to the Financial Statements
1 Accounting policies
1.1 Basis of accounting
The accounts have been prepared under the historical cost convention and in accordance with: - Accounting and Reporting by Charities Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard, applicable in the UK and Republic of Ireland (FRS102) second edition - October 2019 (effective 1 January 2019);
-
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);
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the Companies Act 2006 and
-
the Charities Act 2011.
The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The charity constitutes a public benefit entity as defined by FRS102
1.2 Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
1.3 Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are amounts that are allocated for specific purposes by the charity itself.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.
1.4 Income
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.
Items of income are recognised and included in the accounts when all of the following criteria are met:
-
the charity has entitlement to the funds;
-
any performance conditions attached to the item(s) of income have been met or are fully
-
within the control of the charity;
-
there is sufficient certainty that receipt of the income is considered probable; and
-
the amount can be measured reliably.
Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.
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Lanivet and District Under Fives Notes to the Financial Statements
Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates
Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
The value of services provided by volunteers is not included within the accounts.
1.5 Resources expended
Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.
Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.
1.6 Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised.
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-
Fixtures and fitting -15% straight line
1.7 Taxation
The charity is exempt from corporation tax on its charitable activities.
1.8 Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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Lanivet and District Under Fives Notes to the Financial Statements
1.9 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
1.10 Pension costs
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
1.11 Leases
Rentals under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term.
1.12 Statement of cash flows
The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity
2 Company Status
The charity is a charitable incorporated organisation and has no share capital. The charity is incorporated in England.
In the event of the charity being wound up, the liability in respect of the guarantee is limited to £nil per member of the charity.
The members of the charity are the trustees named on page 1.
Page 12
Lanivet and District Under Fives Notes to the Financial Statements
3 Statement of Financial Activities - prior year
| Income Income and endowments from: Donations and legacies Charitable activities Fundraising Activities Expenditure Expenditure on: Expenditure on raising funds Charitable activities Other gains/(losses) Reconciliation of funds: Total Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted funds 2024 £ 1,891 87,404 4,298 93,593 399 88,829 89,228 4,365 4,365 12,989 17,354 18,745 36,099 |
Restricted income funds 2024 £ 25,571 3,806 - 29,377 - - - 29,377 29,377 (12,989) 16,388 - 16,388 |
Total funds 2024 £ 27,462 91,210 4,298 122,970 399 88,829 89,228 33,742 33,742 - - 33,742 18,745 52,487 |
|---|---|---|---|
| 4 Donations and Legacies Appeals and donations Donated services |
Unrestricted funds £ 2,376 - 2,376 |
Restricted income funds £ 2,046 40,174 42,220 |
Total funds 2025 £ 4,422 40,174 44,596 |
Prior year funds 2024 £ 27,462 - 27,462 |
|---|---|---|---|---|
Page 13
Lanivet and District Under Fives Notes to the Financial Statements
5 Incoming resources from charitable activities
| Grant Income: Cornwall Council Grants Lanivet United Charities Primary Purpose Trading: Fee income from Parents Funded fees from Cornwall Council Other income from charitable activities 6 Fundraising income Fundraising income 7 Fundraising Costs Expenditure on raising funds |
Unrestricted funds £ - - 9,683 111,555 570 121,808 Unrestricted funds £ 2,224 2,224 Unrestricted £ - - |
Restricted income funds £ 170,691 50,000 - - - 220,691 Restricted income funds £ 1,375 1,375 Restricted £ - - |
Total funds 2025 £ 170,691 50,000 9,683 111,555 570 342,499 Total funds 2025 £ 3,599 3,599 Total 2025 £ - - |
Prior year funds 2024 £ 3,806 - 12,943 74,306 155 91,210 Prior year funds 2024 £ 4,298 4,298 Prior year 2024 £ 399 399 |
|---|---|---|---|---|
Page 14
Lanivet and District Under Fives Notes to the Financial Statements
8 Expenditure on charitable activities
| Direct costs Resources and equipment Uniform Events Support costs Wages and salaries Pensions Staff training Rent and rates Light, heat and power Insurance Equipment repairs and renewals Telephone and fax IT Services Printing, postage and stationery Subscriptions Charitable donations Sundry expenses Cleaning Travel and subsistence Advertising & Marketing Legal and professional fees Depreciation Total Support Costs Governance Costs Accountancy fees The audit or independent examination of the charity's accounts Total Governance Costs Total Charitable Expenditure |
Unrestricted £ 2,075 699 228 3,002 85,735 1,722 - 3,552 2,839 1,454 43 648 - 251 598 20 257 24 361 - - 795 98,299 754 2,175 2,929 104,230 |
Restricted £ - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total 2025 £ 2,075 699 228 3,002 85,735 1,722 - 3,552 2,839 1,454 43 648 - 251 598 20 257 24 361 - - 795 98,299 754 2,175 2,929 104,230 |
Prior year 2024 £ 1,414 356 - 1,770 74,215 1,636 197 3,538 2,460 779 - 505 612 43 - - 64 - - 22 35 802 84,908 1,161 990 2,151 88,829 |
|---|---|---|---|---|
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Lanivet and District Under Fives Notes to the Financial Statements
9 Net income/ expenditure
Net income/expenditure is stated after charging:
| Net income/expenditure is stated after charging: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Independent Examiners' remuneration | 2,175 | 990 |
| Depreciation of tangible fixed assets | 795 | 802 |
10 Staff costs
The average monthly number of employees during the year was as follows:
| Staff in charitable activities Volunteers (nos of people involved excluding Trustees) The aggregate payroll costs of these persons were as follows: Wages and salaries Pensions |
2025 Number 6 2025 £ 85,735 1,722 87,457 |
2024 Number 4 5 2024 £ 74,215 1,636 75,851 |
|---|---|---|
No employee received emoluments in excess of £60,000 in either the current or the prior year.
11 Trustees' remuneration and expenses
Trustees received no remuneration, benefits in kind or expenses during the current or prior year.
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Lanivet and District Under Fives Notes to the Financial Statements
12 Tangible fixed assets
| Freehold interest in land and buildings (including heritage assets) £ Cost As at 1 September 2024 12,989 Additions 251,010 Disposals (3,000) As at 31st August 2025 260,999 Depreciation As at 1 September 2024 - Charge for the year - Disposals - As at 31st August 2025 - Net Book Value As at 31st August 2025 260,999 As at 31st August 2024 12,989 13 Taxation and social security Accruals and deferred income Other creditors 14 Loan Creditors: Amounts falling due after more than one year Creditors: Amounts falling due within one year |
Fixtures, fittings and equiptmen t £ 7,907 - - 7,907 6,341 795 - 7,136 771 1,566 2025 £ 2,190 1,500 137 3,827 2025 £ (25,000) 25,000 - |
Total £ 20,896 251,010 (3,000) 268,906 6,341 795 - 7,136 261,770 14,555 2024 £ - 990 - 990 2024 £ - - |
|---|---|---|
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Lanivet and District Under Fives Notes to the Financial Statements
17 Analysis of funds
| Restricted Funds New Building General Funds Unrestricted funds Designated funds Capital fund Sustainable premises Total Unrestricted funds Total funds |
As at 1 September 2024 £ 16,388 16,388 19,544 14,555 2,000 36,099 52,487 |
Incoming Resources £ 264,286 264,286 126,408 - - 126,408 390,694 |
Resources Expended £ - - (103,435) (795) - (104,230) (104,230) |
Transfers £ (251,011) (251,011) 3,001 248,010 - 251,011 - |
As at 31st August 2025 £ 29,663 29,663 45,518 261,770 2,000 309,288 338,951 |
|---|---|---|---|---|---|
18 Net assets by fund
| Tangible assets Investments Current assets Creditors: Amounts falling due within one year Net Assets Creditors: Amounts falling due after more than one year |
Unrestricted funds 261,770 - 76,345 (3,827) (25,000) 309,288 |
Restricted income funds - - 29,663 - - 29,663 |
Total funds 261,770 - 106,008 (3,827) (25,000) 338,951 |
Prior year funds 14,555 - 38,922 (990) - 52,487 |
|---|---|---|---|---|
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