## **Chiddingstone NurserySchool CIO**
**CharityNo. 1184378**
**CompanyNo. CE018174**
## **Trustees' Report and Unaudited Accounts**
**31 August 2021**
**Chiddingstone NurserySchool CIO Contents**
||Pages|
|---|---|
|Trustees' Annual Report|1 to 6|
|Independent Examiner'sReport|7|
|Statement of Financial Activities|8|
|Summary Income and Expenditure Account|9|
|Balance Sheet|10|
|Notesto the Accounts|11 to 17|
|Detailed Statement of Financial Activities|18 to 19|
Page 1
**Chiddingstone NurserySchool CIO TrusteesAnnual Report**
The trustees, who are also directorsof the charity for the purposesof the CompaniesAct 2006, present their report with the unaudited financial statementsof the charity for the year ended 31 August 2021.
## **REFERENCEANDADMINISTRATIVEDETAILS**
## **CompanyNo. CE018174**
## **CharityNo. 1184378**
## **Registered Office**
Chiddingstone Castle Hill Hoath Road Chiddingstone Edenbridge TN8 7AD
## **Directorsand Trustees**
The Directorsof the charitable company are itsTrusteesfor the purposesof charity law. The followingDirectorsand Trusteesserved duringthe year:
W. Madgwick
M. Maxwell-Payne
J. McCoy V. Nobel
F. Streatfeild
## **Accountants**
SolutionsAccountancy & BookkeepingLtd 1 The Mews
Little Brunswick Street Huddersfield HD1 5JL
## **OBJECTIVESANDACTIVITIES**
The charity worksfor the public benefit havingasitsobjectsthe development and education of children and youngpeople.
- (1) promotingtheir care and safety;
- (2) promotingtheir education and promotingparental involvement;
- (3) promotingtheir health and wellbeing;
- (4) providingservicesto support them and their familiesand carers;
- (5) providingservicesto individualsholdingmembership of the CIO; and
- (6) furtheringthe aimsof the Pre-school LearningAlliance.
The trusteesof Chiddingstone Nursery CIOare aware of the guidance on public benefit. We have taken it into account when makingadecisionsto which the guidance isrelevant.
Page 2
**Chiddingstone NurserySchool CIO TrusteesAnnual Report**
Main Achievements:
Corona Virusdefined the year
1. Health and safety of children and staff wasthe charity’sabsolute priority
2. Children’swell-beingat home and return to nursery paramount
3. The trusteesmaintained careful and detailed financial planning
4. The nursery remained open throughout. At first, for children of key workersand then for all children
5. The impeccable daily management of the nursery kept everyone safe
6. Government guidelinesput into place sometimeswith only 2 daysnotice
7. Risk assessments, cleaningschedulesand daily bubbleswere put in place
8. Home learningprovision increased
9. Equipment wasrationalized and rotated
10. Children’swell beingwasparamount
11. Staff regular testingkept everyone safe.
The nursery prepared for and staff were trained in the new Early YearsFoundation Scheme. Thishasplaced a welcome focuson the children’splay and development rather than on paperwork.
The nursery continuesto offer funded placesthrough Kent County Council, thusmakingit accessible to all families.
## **ACHIEVEMENTSANDPERFORMANCE**
The trustees’ objectiveswere met asfollows:
## Corona Virus
- Duringcorona viruswe ensured the safety of children and staff
- We kept the nursery open (in the face of real risk of permanent closure due to lack of funds). We kept staff jobssecure.
Premises
- Kitchen refurbishment wasfinished, and the leaksin the ceilingwere fixed by the landlord Staffing
- All staff enrolled on or completed relevant training
- Two staff completed trainingfor new specialist SENCOroles
- All appraisalswere completed with nursery manager
- Staff reported clear communication from committee re CIOand Coronavirus
- Staff pay wasincreased
Page 3
**Chiddingstone NurserySchool CIO TrusteesAnnual Report**
Safeguarding
- All new guidelinesadhered to
- All policiesup to date
- Relevant trainingcompleted
Parent involvement
- Clear updateswere given to all parentson impact of Coronavirus
- Parentsparticipated in the AGM and were sent the Trustees’ annual plan
- Aparent questionnaire wascreated and issued. The feedback included some changeswhich were implemented
- Feeswere updated
- Positive financial projectionsfor 2021/2022 takinginto account coronavirusrestrictionson pupil numbers and on cleaningtimes
- ‘Extra’ activitieswere secured for next year
- The number of totally free spacesfor over 3 year-oldswasreviewed in line with financial projectionsfor 2021 (to ensure we were meetingthe provider agreement)
## **FINANCIALREVIEW**
For the year ended 31/08/2021 the charity had an income over expenditure surplusof £13,939 (2021) compared to £12,168.00(2020), the surplusiscarried forward to next year to further fund the charities objectives.
The Charity’sreserve policy isto hold 12 months’ worth of operatingcostsasreserve, asat 31/08/2021 the reserve held was£66,392.00.
The followingare the principal risksfacingthe charity:
- Competition from local nurseriesofferinglonger hours
- Underfundingfrom central government. The fundingwe receive doesnot cover the staffingcostsof providingthe contracted hoursof education
The rent of the premisesisdue to rise after alongperiod remainingflat
The principal source of fundscomesKent County Council and thiswas50%of annual income in the period ended 31/08/2021.
## **PLANSFORFUTUREPERIODS**
Our main concern for the near future isrisingcostsagainst stagnant revenues. Kent county council fundingis unlikely to keep up with the rampant inflation we see today. It isone of our main aimsto provide affordable childcare and thisalso putsalimit on how far we can push up the parent contributions(we do not want to add to the cost of livingcrisisif we can help it). Our rent hasremained static for many yearsnow, though it is hard to market test the unusual space we inhabit. We do not see any other major financial issueson the horizon.
## **STRUCTURE, GOVERNANCEANDMANAGEMENT**
The charity isaCIO, registered with the Charity Commission, with aboard of trusteeswith awide variety of experience. The Charity adopted and followsthe Model CIOConstitution for Childcare Providers2013.
Page 4
**Chiddingstone NurserySchool CIO TrusteesAnnual Report**
The Charity upholdsthe followingtrustee selection method and policies:
(1) There must be at least three charity trustees. If the number fallsbelow thisminimum, the remaining trustee or trusteesmay act only to call ameetingof the charity trustees, or to appoint anew charity trustee. (2) The maximum number of charity trusteesis12. The charity trusteesmay not appoint any charity trustee if, asaresult, the number of charity trusteeswould exceed the maximum.
The charity trusteesare appointed at the AGM of the charity to serve for two successive yearsand shall retire from office with effect from the conclusion of the second AGM followingtheir appointment.
(2) At every AGM of the membersof the CIO, one third (or the number nearest to one third) of the elected charity trusteesshall retire from office.
(3) The charity trusteesto retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any charity trusteeswere last appointed or reappointed on the same day, those to retire shall (unlessotherwise agreed amongst themselves) be determined by lot.
(4) The vacanciesso arisingmay be filled by the decision of the membersat the AGM; any vacanciesnot filled at the AGM may be filled asprovided in sub-clause (5) of thisclause.
(5) The membersor the charity trusteesmay at any time decide to appoint anew charity trustee, whether in place of acharity trustee who hasretired or been removed in accordance with clause 15 (Retirement and removal of charity trustees), or asan additional charity trustee, provided that the limit specified in sub-clause 12(3) (Number of charity trustees) would not asaresult be exceeded. Aperson so appointed, shall serve for two successive yearsand shall retire in accordance with sub-clauses(2) and (3) of thisclause.
(6) Where an individual isappointed asacharity trustee, it isthat individual who isthe charity trustee. No other individual with whom they share membership shall be entitled to stand in their place at meetingsof the charity trusteesor have any other rightsasacharity trustee.
(7) To encourage parental involvement, at least two thirdsof the charity trusteesshall normally at the time of election be family members. In the event that thisfigure cannot be achieved however, the CIOmay elect affiliate membersto make up the balance of the charity trustees.
The charity trusteeswill make available to each new charity trustee, on or before hisor her first appointment:
(1) acopy of thisconstitution and any amendmentsmade to it;
(2) acopy of the CIO’slatest trustees’ annual report and statement of accounts; and
(3) acopy of the rolesand responsibilitiesof trusteesasproduced by the Charity Commission. Trusteesare also encouraged to attend trainingprovided by The Education People
The charity isrun by Trusteesand awider committee that represent the parentsinvolved in the nursery.
The day-to-day management of the nursery iscarried out by the Nursery Leader and qualified nursery staff. Chiddingstone Nursery PTAcarriesout fundraisingfor equipment and resources.
The Trusteesare responsible for keepingproper accountingrecordsthat 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 CompaniesAct 2006. The Trusteesare also responsible for safeguardingthe assetsof the charity and hence takingreasonable stepsfor the prevention and detection of fraud and other irregularities.
Page 5
**Chiddingstone NurserySchool CIO TrusteesAnnual Report**
The above report hasbeen prepared in accordance with the provisionsapplicable to companiessubject to the small companiesregime asset out in Part 15 of the CompaniesAct 2006 and in accordance with the CharitiesSORP(FRS102).
Signed on behalf of the board
## F. Streatfeild
F. Streatfeild (Jun 22, 2022 20:54 GMT+1)
F. Streatfeild
Trustee
14 June 2022
Page 6
**Chiddingstone NurserySchool CIO Independent ExaminersReport**
## **Independent Examiner'sReport to the trusteesof Chiddingstone NurserySchool CIO**
I report to the charity trusteeson my examination of the financial statementsof Chiddingstone Nursery School CIOfor the year ended 31 August 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilitiesand basisof report**
Asthe trusteesof the charity (and also itsdirectorsfor the purposesof company law) you are responsible for the preparation of the financial statementsin accordance with the requirementsof the CompaniesAct 2006 ('the 2006 Act.
Havingsatisfied myself that the financial statementsof the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity'sfinancial statementsascarried out under section 145 of the CharitiesAct 2011 ('the 2011 Act'). In carryingout my examination I have followed the Directionsgiven by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner'sstatement**
I have completed my examination. I can confirm that no material mattershave come to my attention in connection with the examination givingme cause to believe that:
- accountingrecordswere not kept in accordance with section 386 of the 2006 Act ; or
- the financial statementsdo not accord with those records; or
- the financial statementsdo not comply with the accountingrequirementsunder section 396 of the 2006 Act other than any requirement that the financial statementsgive a'true and fair' view which isnot a matter considered aspart of an independent examination; or
- the financial statementshave not been prepared in accordance with the CharitiesSORP(FRS102).
I have no concernsand have come acrossno other mattersin connection with the examination to which attention should be drawn in thisreport in order to enable aproper understandingof the financial statementsto be reached.
CPAA SolutionsAccountancy & BookkeepingLtd 1 The Mews Little Brunswick Street Huddersfield
HD1 5JL 14 June 2022
Page 7
**Chiddingstone NurserySchool CIO Statement of Financial Activities**
## **for the year ended 31 August 2021**
|**Notes**
**Income and endowments**
**from:**
Donationsand legacies
3
Charitable activities
4
Other tradingactivities
5
Other
6
**Total**
**Expenditure on:**
Charitable activities
7
Other
8
**Total**
Net gainson investments
**Net income**
Transfersbetween funds
**Net income before other**
**gains/ (losses)**
**Other gainsand losses**
**Net movement in funds**
**Reconciliation of funds:**
Total fundsbrought forward
**Total fundscarried forward**|**Unrestricted**
**funds**
**2021**
**£**
-
90,086
-
9|**Restricted**
**funds**
**2021**
**£**
5,068
-
5,069
-|**Total funds**
**2021**
**£**
5,068
90,086
5,069
9|**Total funds**
**2020**
**£**
10,711
39,688
-
14|
|---|---|---|---|---|
||90,095
6,124
72,126|10,137
-
8,043|100,232
6,124
80,169|50,413
800
37,445|
||78,250
-|8,043
-|86,293
-|38,245
-|
||11,845
600|2,094
-|13,939
600|12,168
-|
||12,445|2,094|14,539|12,168|
||12,445
51,853|2,094
-|14,539
51,853|12,168
39,685|
||64,298|2,094|66,392|51,853|
Page 8
**Chiddingstone NurserySchool CIO SummaryIncome and Expenditure Account for the year ended 31 August 2021**
|Income
**Grossincome for the year**
Expenditure
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2021**
**£**
100,232
100,232
86,293
86,293
13,939
13,939|**2020**
**£**
50,413|
|---|---|---|
|||50,413|
|||38,245|
|||38,245|
|||12,168|
|||12,168|
Page 9
**Chiddingstone NurserySchool CIO Balance Sheet**
## **at 31 August 2021**
|**CompanyNo.**
**CE018174**
**Notes**
**2021**
**£**
**Current assets**
Cash at bank and in hand
84,577
84,577
**Creditors:**Amount fallingdue within one year
10
(18,185)
**Net current assets**
66,392
**Total assetslesscurrent liabilities**
66,392
**Net assetsexcludingpension asset or liability**
66,392
**Total net assets**
66,392
**The fundsof the charity**
**Restricted funds**
11
Restricted income funds
2,094
2,094
**Unrestricted funds**
11
General funds
64,298
64,298
**Reserves**
11
**Total funds**
66,392|**2020**
**£**
51,853|
|---|---|
||51,853
-|
||51,853
51,853|
||51,853|
||51,853|
||-|
||-
51,853|
||51,853|
||51,853|
These accountshave been prepared in accordance with the special provisionsof Part 15 of the Companies Act 2006 relatingto small companies.
For the year ended 31 August 2021 the company wasentitled to exemption under section 477 of the CompaniesAct 2006 relatingto small companies.
The membershave not required the company to obtain an audit in accordance with section 476 of the CompaniesAct 2006.
The directorsacknowledge their responsibilitiesfor complyingwith the requirementsof the CompaniesAct 2006 with respect to accountingrecordsand the preparation of accounts.
Approved by the board on 14 June 2022
And signed on itsbehalf by:
## F. Streatfeild
F. Streatfeild (Jun 22, 2022 20:54 GMT+1)
F. Streatfeild
Trustee 14 June 2022
Page 10
**Chiddingstone NurserySchool CIO Notesto the Accounts**
## **for the year ended 31 August 2021**
- 1 **Accountingpolicies**
## **Basisof preparation**
The financial statementshave been prepared in accordance with Accountingand Reportingby Charities: Statement of Recommended Practice applicable to charitiespreparingtheir accountsin accordance with the Financial ReportingStandard applicable in the UKand Republic of Ireland (FRS102) (effective 1 January 2015) - (CharitiesSORP(FRS102)), the Financial ReportingStandard applicable in the UKand Republic of Ireland (FRS102) and the CompaniesAct 2006.
## **Change in basisof accountingor to previousaccounts**
There hasbeen no change to the accountingpolicies(valuation rulesand method of accounting) since last year and no changeshave been made to accountsfor previousyears.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trusteesin furtherance of the general objectsof the charity.
- Designated funds These are unrestricted fundsearmarked by the trusteesfor particular purposes. Revaluation funds These are unrestricted fundswhich include arevaluation reserve representingthe restatement of investment assetsat their market values.
- Restricted funds These are available for use subject to restrictionsimposed by the donor or through termsof an appeal.
## **Income**
- Recognition of Income isincluded in the Statement of Financial Activities(SoFA) when the charity income becomesentitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income hasrelated expenditure the income and related expenditure is expenditure reported grossin the SoFA. Donationsand Voluntary income received by way of grants, donationsand giftsisincluded in the legacies the SoFAwhen receivable and only when the Charity hasunconditional entitlement to the income.
- Tax reclaimson Income from tax reclaimsisincluded in the SoFAat the same time asthe donationsand gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity isreasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received isnot included in the accounts. Investment income Thisisincluded in the accountswhen receivable. Gains/(losses) on Thisincludesany gain or lossresultingfrom revaluinginvestmentsto market value revaluation of fixed at the end of the year. assets Gains/(losses) on Thisincludesany gain or losson the sale of investments. investment assets
Page 11
**Chiddingstone NurserySchool CIO Notesto the Accounts**
## **Expenditure**
Recognition of Expenditure isrecognised on an accrualsbasis. Expenditure includesany VATwhich expenditure cannot be fully recovered, and isreported aspart of the expenditure to which it relates. Expenditure on These comprise the costsassociated with attractingvoluntary income, fundraising raisingfunds tradingcostsand investment management costs. Expenditure on These comprise the costsincurred by the Charity in the delivery of itsactivitiesand charitable activities servicesin the furtherance of itsobjects, includingthe makingof grantsand governance costs. Grantspayable All grant expenditure isaccounted for on an actual paid basisplusan accrual for grantsthat have been approved by the trusteesat the end of the year but not yet paid.
- Governance costs These include those costsassociated with meetingthe constitutional and statutory requirementsof the Charity, includingany audit/independent examination fees, costslinked to the strategic management of the Charity, together with ashare of other administration costs.
- Other expenditure These are support costsnot allocated to aparticular activity.
## **Taxation**
The charity isexempt from corporation tax on itscharitable activities.
## **Freehold investment property**
Investment propertiesare measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gainsor lossesare taken to the Statement of Financial Activitiesasthey arise.
## **Stocks**
Stock isincluded at the lower of cost or net realisable value. Donated itemsof stock are recognised at fair value which isthe amount the charity would have been willingto pay for the itemson the open market.
## **Trade and other debtors**
Trade and other debtorsare recognised at the settlement amount due after any trade discount offered. Prepaymentsare valued at the amount prepaid net of any trade discountsdue.
## **Cash and cash equivalents**
Cash and cash equivalentscomprise cash at bank and on hand, demand depositswith banksand other short-term highly liquid investmentswith original maturitiesof three monthsor lessand bank overdrafts. In the statement of financial position, bank overdraftsare shown within borrowingsor current liabilities. In the Statement of Cash Flows, cash and cash equivalentsare shown net of bank overdraftsthat are repayable on demand and form an integral part of the company'scash management.
## **Trade and other creditors**
Short term creditorsare measured at the transaction price. Other creditorsand provisionsare recognised where the charity hasapresent obligation resultingfrom apast event that will probably result in the transfer of fundsto athird party and the amount due to settle the obligation can be measured or estimated reliably. Creditorsand provisionsare normally recognised at their settlement amount after allowingfor any trade discountsdue.
Page 12
**Chiddingstone NurserySchool CIO Notesto the Accounts**
## **Research and development**
Expenditure on research and development iswritten off in the year in which it isincurred.
## **Foreign currencies**
Monetary assetsand liabilitiesdenominated in currenciesother than the functional currency of the charity are translated at the ratesof exchange prevailingat the end of the reportingperiod.
Transactionsin currenciesother than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differencesare are taken into account in arrivingat net income/expenditure.
## **Leased assets**
Where the charity entersinto alease which entailstakingsubstantially all the risksand rewardsof ownership of an asset, the lease istreated asafinance lease.
Leaseswhich do not transfer substantially all the risksand rewardsof ownership to charity are classified asoperatingleases.
Assetsheld under finance leasesare initially recognised asassetsof the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The correspondingliability to the lessor isincluded in the balance sheet date asafinance lease obligation. Lease paymentsare apportioned between finance expensesand reduction of the lease obligation so asto achieve aconstant rate of interest on the remainingbalance of the liability. Finance expensesare recognised immediately, unlessthey are directly attributable to qualifyingassets, in which case they are capitalised in accordance with the charity'spolicy on borrowingcosts. Assetsheld under finance leasesare depreciated in the same way asowned assets.
Operatinglease paymentsare recognised asan expense on astraight-line basisover the lease term. In the event that lease incentivesare received to enter into operatingleases, such incentivesare recognised asaliability. The aggregate benefit of incentivesisrecognised asareduction of rental expense on astraight-line basis.
## **Pension costs**
The charity operatesadefined contribution plan for itsemployees. Adefined contribution plan isa pension plan under which the company paysfixed contributionsinto aseparate entity. Once the contributionshave been paid the company hasno further paymentsobligations. The contributionsare recognised asexpenseswhen they fall due. Amountsnot paid are shown in accrualsin the balance sheet. The assetsof the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilitiesand services**
All donated goods, facilitiesand servicesreceived are recognised within incomingresourcesand expenditure at an estimate of the value to the charity.
## 2 **Companystatus**
The company isaprivate company limited by guarantee and consequently doesnot have share capital.
Page 13
**Chiddingstone NurserySchool CIO Notesto the Accounts**
## 3 **Income from donationsand legacies**
|Donations
Fundsfrom/to PTA
4
**Income from charitable activities**
Fee Income
KCCFunded Places
Admin Fee/Deposit
Other
5
**Income from other tradingactivities**
FF2 Payments
SENIFPayments
EYPPPayments
6
**Other income**
Interest Received|**Restricted**
**£**
4,997
71
5,068
**Unrestricted**
**£**
43,160
43,002
1,040
2,884
90,086
**Restricted**
**£**
2,673
2,293
103
5,069
**Unrestricted**
**£**
9
9|**Total**
**2021**
**£**
4,997
71
5,068
**Total**
**2021**
**£**
43,160
43,002
1,040
2,884
90,086
**Total**
**2021**
**£**
2,673
2,293
103
5,069
**Total**
**2021**
**£**
9
9|**Total**
**2020**
**£**
10,711
-|
|---|---|---|---|
||||10,711|
||||**Total**
**2020**
**£**
8,149
21,879
-
9,660|
||||39,688|
||||**Total**
**2020**
**£**
-
-
-|
||||-|
||||**Total**
**2020**
**£**
14|
||||14|
Page 14
**Chiddingstone NurserySchool CIO Notesto the Accounts**
7 **Expenditure on charitable activities**
|_Expenditure on charitable_
_activities_
Fee Income
KCCFunded Places
Admin Fee/Deposit
_Governance costs_
8
**Other expenditure**
**Unrestricted**
**£**
Employee costs
54,553
Premisescosts
12,599
General administrative costs
3,742
Legal and professional costs
1,232
72,126
9
**Staff costs**
Salariesand wages
Social security costs
Pension costs
No employee received emolumentsin excessof £60,000.
10 **Creditors:**
amountsfallingdue within one year
Deferred income|**Unrestricted**
**£**
1,522
2,592
2,010
6,124
**Restricted**
**£**
8,043
-
-
-
8,043
**2021**
56,891
3,717
721
61,329
**2021**
**£**
18,185
18,185|**Total**
**2021**
**£**
1,522
2,592
2,010
6,124
**Total**
**2021**
**£**
62,596
12,599
3,742
1,232
80,169|**Total**
**2020**
**£**
-
800
-|
|---|---|---|---|
||||800|
||||**Total**
**2020**
**£**
32,268
3,426
1,244
507|
||||37,445|
||||**2020**
30,334
1,514
-|
||||31,848|
||||**2020**
**£**
-|
||||-|
Page 15
**Chiddingstone NurserySchool CIO Notesto the Accounts**
## 11 **Movement in funds**
|11|**Movement in funds**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||**Incoming**|||||||
|||**At 1**
**September**|||**resources**
**(including**
**other**||**Resources**
**expended**||**Gross**
**transfers**||**At 31**
**August**
**2021**|
|||**2020**||**gains/ losses)**||||||||
||||||**£**||**£**||**£**||**£**|
||**Restricted funds:**|||||||||||
||**Restricted income funds:**|||||||||||
||FF2 Payments|-|||2,673||(2,673)||-||-|
||SENIFPayments|-|||2,293||(2,293)||-||-|
||EYPPPayments|-|||103||(103)||-||-|
||Donations|-|||4,997||(2,903)||-||2,094|
||Fundsfrom/to PTA|-|||71||(71)||-||-|
||_Total_|-|||10,137||(8,043)||-||2,094|
||**Unrestricted funds:**|||||||||||
||**General funds**|51,853|||90,095||(78,250)||600||64,298|
||**Total funds**|51,853|||100,232||(86,293)||600||66,392|
||Purposesand restrictionsin relation to the funds:|||||||||||
||Restricted funds:|||||||||||
||FF2 Payments|||||||||||
||SENIFPayments|||||||||||
||EYPPPayments|||||||||||
||Donations|||||||||||
||Fundsfrom/to PTA|||||||||||
|12|**Analysisof net assetsbetween funds**|||||||||||
||||||||||**Unrestricted**
**funds**||**Total**|
||||||||||**£**||**£**|
||Net current assets||||||||66,392||66,392|
||||||||||66,392||66,392|
|13|**Reconciliation of net debt**|||||||||||
||||||||**At 1**||||**At 31**|
||||||||**September**||||**August**|
||||||||**2020**||**Cash flows**||**2021**|
||||||||**£**||**£**||**£**|
||Cash and cash equivalents||||||51,853||32,724||84,577|
||||||||51,853||32,724||84,577|
||Net debt||||||51,853||32,724||84,577|
Page 16
**Chiddingstone NurserySchool CIO Notesto the Accounts**
## 14 **Commitments**
## _**Operatinglease commitments**_
Annual commitmentsunder non-cancellable operatingleasesare asfollows:
||**2021**|**2021**|**2020**|**2020**|
|---|---|---|---|---|
||**Land and**
**buildings**|**Other**|**Land and**
**buildings**|**Other**|
||**£**|**£**|**£**|**£**|
|Operatingleaseswith expiry date:|||||
|**_Pensioncommitments_**|||||
|||**2021**||**2020**|
|||**£**||**£**|
|The pension cost charge to the company|||||
|amounted to:||721||-|
## 15 **Related partydisclosures** _**Controllingparty**_
The company islimited by guarantee and hasno share capital; thusno single party controlsthe company.
Page 17
**Chiddingstone NurserySchool CIO Detailed Statement of Financial Activities**
## **for the year ended 31 August 2021**
|**Income and endowmentsfrom:**
Donationsand legacies
Donations
Fundsfrom/to PTA
Charitable activities
Fee Income
KCCFunded Places
Admin Fee/Deposit
Other
Other tradingactivities
FF2 Payments
SENIFPayments
EYPPPayments
Other
Interest Received
**Total income and endowments**
**Expenditure on:**
Charitable activities
Fee Income
KCCFunded Places
Admin Fee/Deposit
**Total of expenditure on charitable**
**activities**
Employee costs
Salaries/wages
Employer'sNIC
Pension costs
Staff training
Premisescosts
Rent
Rates
Premisescleaning|**Unrestricted**
**funds**
**2021**
**£**
-
-
-
43,160
43,002
1,040
2,884
90,086
-
-
-
-
9
9
90,095
1,522
2,592
2,010
6,124
6,124
48,848
3,717
721
1,267
54,553
9,000
258
2,928|**Restricted**
**funds**
**2021**
**£**
4,997
71
5,068
-
-
-
-
-
2,673
2,293
103
5,069
-
-
10,137
-
-
-
-
-
8,043
-
-
-
8,043
-
-
-|**Total funds**
**2021**
**£**
4,997
71
5,068
43,160
43,002
1,040
2,884
90,086
2,673
2,293
103
5,069
9
9
100,232
1,522
2,592
2,010
6,124
6,124
56,891
3,717
721
1,267
62,596
9,000
258
2,928|**Total funds**
**2020**
**£**
10,711
-|
|---|---|---|---|---|
|||||10,711|
|||||8,149
21,879
-
9,660|
|||||39,688|
|||||-
-
-|
|||||-|
|||||14|
|||||14|
|||||50,413
-
800
-|
|||||800|
|||||800
30,334
1,514
-
420|
|||||32,268|
|||||3,000
426
-|
Page 18
## **Chiddingstone NurserySchool CIO Detailed Statement of Financial Activities**
|Premisesrepairsand
maintenance
General administrative costs,
includingdepreciation and
amortisation
Equipment expensed
General insurances
Information and publications
Software, ITsupport and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gainson investments
**Net income**
Transfersbetween funds
**Net income before other**
**gains/ (losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total fundsbrought forward
**Total fundscarried forward**|413
12,599
147
642
105
1,479
272
170
927
3,742
817
415
1,232
72,126
78,250
-
11,845
600
12,445
-
12,445
51,853
64,298|-
-
-
-
-
-
-
-
-
-
-
-
-
8,043
8,043
-
2,094
-
2,094
-
2,094
-
2,094|413
12,599
147
642
105
1,479
272
170
927
3,742
817
415
1,232
80,169
86,293
-
13,939
600
14,539
-
14,539
51,853
66,392|-|
|---|---|---|---|---|
|||||3,426|
|||||-
-
50
527
294
-
373|
|||||1,244|
|||||472
35|
|||||507|
||||||
|||||37,445|
|||||38,245
-|
|||||12,168
-|
|||||12,168
-|
|||||12,168|
|||||39,685|
|||||51,853|
Page 19