**Chiddingstone Nursery School CIO**
**Chiddingstone Nursery School CIO**
**Charity No. 1184378**
**Company No. CE018174**
**Trustees' Report and Unaudited Accounts**
**31 August 2023**
**Chiddingstone Nursery School CIO**
||Pages|
|---|---|
|Trustees' Annual Report|3 to 7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Summary Income and Expenditure Account|10|
|Balance Sheet|11|
|Statement of Cash flows|12|
|Notes to the Accounts|13 to 18|
|Detailed Statement of Financial Activities|19 to 20|
2
**Chiddingstone Nursery School CIO**
## **Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered charity name** Chiddingstone Nursery School CIO **Company registration number** CE018174 **Charity registration number** 1184378 Registered Office Chiddingstone Castle Hill Hoath Road Chiddingstone Edenbridge TN8 7AD Directors and Trustees S. Butcher (appointed 9 May 2023) G. Cohen (appointed 9 May 2023) M. Downing (appointed 10 July 2023) S. Fitzgerald O’Connor (appointed 9 May 2023) S. Forsythe Irwin (appointed 9 May 2023) B. Kostadinov T. Planterose (appointed 9 May 2023) L. Sundt (appointed 9 May 2023) F. Watson S. Woodward (appointed 9 May 2023) **Independent examiner** Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield HD1 5JL
## **OBJECTIVES AND ACTIVITIES**
The charity works for the public benefit having as its objects the development and education of children and young people.
(1) promoting their care and safety;
(2) promoting their education and promoting parental involvement;
- (3) promoting their health and wellbeing;
(4) providing services to support them and their families and carers;
(5) providing services to individuals holding membership of the CIO; and
(6) furthering the aims of the Pre-school Learning Alliance.
3
**Chiddingstone Nursery School CIO**
## **Trustees Annual Report**
The trustees of Chiddingstone Nursery CIO are aware of the guidance on public benefit. We have taken it into account when making a decision to which the guidance is relevant.
Main Achievements:
- The appointment of a new nursery leader in July 2023 and succession planning for handover, following the resignation of Jill McCoy who had been in post for 17 years.
- The creation of a Business and Finance manager role to support the Nursery Leader and the Trustees even further and to allow practitioners to focus on supporting the children rather than on paperwork.
- Stunning renovation of premises driven by community fundraising and volunteer time from parents and staff.
- The appointment of two new co-chairs at the AGM in May 2023 to replace those standing down after 5 years.
- The appointment of a new Treasurer, new Secretary and additional committee members bringing total to a very healthy 12 reflecting strong community engagement.
- The nursery continues to offer funded places through Kent County Council, thus making it accessible to all families.
## **ACHIEVEMENTS AND PERFORMANCE**
The trustees’ objectives were met as follows:
Staff:
- Staff pay changed from fixed hours contract to annual salary.
- The staff team started to implement the new Early Years Foundation Syllabus, reducing the amount of reporting and increasing the focus on children’s play with more ‘Planning in the Moment’.
- All appraisals completed with nursery manager.
- Pay was increased for all staff in response to the ‘cost of living crisis’ and in line with living wage increase.
## Committee:
- Committee remains strong with new members elected at AGM.
Safeguarding:
- All new guidelines adhered to.
- All policies up to date.
- Relevant training completed.
## Parent involvement:
- Building back a sense of community with successful fundraising and renovation of premises at the end of the financial year in August driven by parents and staff
- Clear updates were given to all parents.
- Parents participated in the AGM and were sent the Trustees’ annual plan.
- A parent questionnaire was created and issued. The feedback was overwhelmingly positive. Constructive feedback was listened to and implemented where possible.
4
**Chiddingstone Nursery School CIO**
## **Trustees Annual Report**
- Fees were held following increase in 2021-2022 and as we aim to keep early years education as accessible as possible for those in the local community.
- The number of totally free spaces for over 3-year-olds was reviewed in line with financial projections for 2023 to ensure we were meeting the provider agreement, and to ensure the nursery is accessible to all.
## **FINANCIAL REVIEW**
For the year ended 31/08/2023 the charity had an income over expenditure surplus of £13,369 (2023) compared to £15,373(2022). The surplus is carried forward to next year to further fund the charity’s objectives.
The Charity’s reserve policy is to hold 12 months’ worth of operating costs as reserve, as at 31/08/2023 the reserve held was £95,134
The following are the principal risks facing the charity:
- Competition from local nurseries offering longer hours or more funding (e.g. 30 hours)
- Underfunding from central government. The funding we receive does not cover the running costs of providing the contracted hours of education
- The rent of the premises is due to rise after a long period remaining flat
- Staff retention bearing in mind the cost of living and period of change with new management team in place
- The principal source of funds comes from Kent County Council and this was 50% of annual income in the period ended 31/08/2023.
## **PLANS FOR FUTURE PERIODS**
Our main concern for the near future is the rising cost of living for parents and staff alike. Kent County Council funding does not currently match the cost of staffing and it is unlikely to increase sufficiently. We are a charity committed to providing outstanding childcare to all, irrespective of their financial situation. This means we need to rely on our prudent financial planning to avoid passing rising costs on to parents where possible, whilst ensuring staff pay increases to support them during the cost of living crisis.
Our rent has remained static for many years now, and any change in this over the coming year will affect our ability to keep childcare costs as low as possible for parents.
We will be looking at feasibility of staying open Friday afternoons to increase income and boost numbers coming on Friday mornings.
We do not see any other major financial issues on the horizon.
5
**Chiddingstone Nursery School CIO**
## **Trustees Annual Report**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a CIO, registered with the Charity Commission, with a board of trustees with a wide variety of experience. The Charity adopted and follows the Model CIO Constitution for Childcare Providers 2013.
The Charity upholds the following trustee selection method and policies:
(1) There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or to appoint a new charity trustee.
(2) The maximum number of charity trustees is 12. The charity trustees may not appoint any charity trustee if, as a result, the number of charity trustees would exceed the maximum.
The charity trustees are appointed at the AGM of the charity to serve for two successive years and shall retire from office with effect from the conclusion of the second AGM following their appointment.
(3) At every AGM of the members of the CIO, one third (or the number nearest to one third) of the elected charity trustees shall retire from office.
(4) The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any charity trustees were last appointed or reappointed on the same day, those to retire shall (unless otherwise agreed amongst themselves) be determined by lot.
(5) The vacancies so arising may be filled by the decision of the members at the AGM; any vacancies not filled at the AGM may be filled as provided in sub-clause (5) of this clause.
(6) The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause 15 (Retirement and removal of charity trustees), or as an additional charity trustee, provided that the limit specified in sub-clause 12(3) (Number of charity trustees) would not as a result be exceeded. A person so appointed, shall serve for two successive years and shall retire in accordance with subclauses (2) and (3) of this clause.
(7) Where an individual is appointed as a charity trustee, it is that individual who is the charity trustee. No other individual with whom they share membership shall be entitled to stand in their place at meetings of the charity trustees or have any other rights as a charity trustee.
(8) To encourage parental involvement, at least two thirds of the charity trustees shall normally at the time of election be family members. In the event that this figure cannot be achieved however, the CIO may elect affiliate members to make up the balance of the charity trustees.
The charity trustees will make available to each new charity trustee, on or before his or her first appointment:
(1) a copy of this constitution and any amendments made to it;
(2) a copy of the CIO’s latest trustees’ annual report and statement of accounts; and
(3) a copy of the roles and responsibilities of trustees as produced by the Charity Commission.
6
**Chiddingstone Nursery School CIO**
## **Trustees Annual Report**
Trustees are also encouraged to attend training provided by The Education People.
The charity is run by Trustees and a wider committee that represent the parents involved in the nursery.
The day-to-day management of the nursery is carried out by the Nursery Leader and qualified nursery staff.
Chiddingstone Nursery PTA carries out fundraising for equipment and resources.
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 Companies Act 2006. 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.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS102).
Signed on behalf of the board
S. Fitzgerald O’Connor
Sarah Fitzgerald O'Connor (Jun 17, 2024 12:05 GMT+1)
L. Sundt
Laetitia Sundt (Jun 17, 2024 12:07 GMT+1)
Co-chairs of the Management Committee
12/06/2024
7
**Chiddingstone Nursery School CIO**
## **Trustees Annual Report**
## **Independent Examiner's Report to the trustees of Chiddingstone Nursery School CIO**
I report to the charity trustees on my examination of the financial statements of Chiddingstone Nursery School CIO for the year ended 31 August 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the financial statements of 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's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act').
In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
• accounting records were not kept in accordance with section 386 of the 2006 Act ; or
• the financial statements do not accord with those records; or
• the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
• the financial statements have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
CPAA Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield HD1 5JL 12/06/2024
8
**Chiddingstone Nursery School CIO**
## **Statement of Financial Activities**
## **for the year ended 31 August 2023**
|**Notes**
**Income and**
**endowments from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
**Total**
**Expenditure on:**
Charitable activities
7
Other
8
**Total**
Net gains on
investments
**Net income**
Transfers between funds
**Net income before**
**other gains/ (losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**2023**
**£**
937
107,939
-
750
109,626
4,256
91,751
96,007
-
13,619
-
13,619
13,619
81,469
95,088|**Restricted**
**funds**
**2023**
**£**
626
-
14,013
-
14,639
-
14,889
14,889
-
-250
-
-250
-250
296
46|**Total funds**
**2023**
**£**
1,563
107,939
14,013
750
124,265
4,256
106,640
110,896
-
13,369
-
13,369
13,369
81,765
95,134|**Total funds**
**2022**
**£**
4,113
104,175
10,802
32|
|---|---|---|---|---|
|||||119,122
4,433
99,316|
|||||103,749
-|
|||||15,373
-|
|||||15,373|
|||||15,373
66,392|
|||||81,765|
9
**Chiddingstone Nursery School CIO**
## **Summary Income and Expenditure Account**
## **for the year ended 31 August 2023**
|Income
**Gross income for the year**
Expenditure
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2023**
**£**
124,265
124,265
110,896
110,896
13,369
13,369|**2022**
**£**
119,122|
|---|---|---|
|||119,122|
|||103,749|
|||103,749|
|||15,373|
|||15,373|
10
**Chiddingstone Nursery School CIO**
## **Balance Sheet**
## **at 31 August 2023**
|**Company No. CE018174**
**Notes**
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
10
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
11
Restricted income funds
**Unrestricted funds**
11
General funds
**Reserves**
11
**Total funds**|**2023**
**£**
106,842
106,842
(11,708)
95,134
95,134
95,134
95,134
46
46
95,088
95,088
95,134|**2022**
**£**
92,228|
|---|---|---|
|||92,228
(10,463)|
|||81,765
81,765|
|||81,765|
|||81,765|
|||296|
|||296
81,469|
|||81,469|
|||81,765|
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 31 August 2023 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 11/06/2024
And signed on its behalf by:
## S. Fitzgerald O’Connor
Sarah Fitzgerald O'Connor (Jun 17, 2024 12:05 GMT+1)
L. Sundt
Laetitia Sundt (Jun 17, 2024 12:07 GMT+1)
Co-chairs of the Management Committee
12/06/2024
11
**Chiddingstone Nursery School CIO**
## **Statement of Cash flows**
## **for the year ended 31 August 2023**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Dividends, interest and rents from investments
(Decrease)/Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2023**
**£**
13,369
(750)
1,245
13,864
750
750
-
14,614
92,228
106,842
106,842
106,842|**2022**
**£**
15,373
(32)
(7,722)|
|---|---|---|
|||7,619
32|
|||32|
||||
|||-|
|||7,651
84,577|
|||92,228|
|||92,228|
|||92,228|
12
**Chiddingstone Nursery School CIO**
## **Notes to the Accounts**
**for the year ended 31 August 2023**
## **1. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared 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) (effective 1 January 2015) - (Charities SORP(FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.
## **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.
## **Fund accounting**
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
|Recognition of|Income is included in the Statement of Financial Activities (SoFA) when the|
|---|---|
|Income|charity becomes entitled to, and virtually certain to receive, the income and|
||the amount of the income can be measured with sufficient reliability.|
|Income with|Where income has related expenditure the income and related expenditure|
|related|is reported gross in the SoFA.|
|expenditure||
|Donations and|Voluntary income received by way of grants, donations and gifts is included|
|legacies|in the the SoFA when receivable and only when the Charity has|
||unconditional entitlement to the income.|
|Tax reclaims on|Income from tax reclaims is included in the SoFA at the same time as the|
|donations and gifts|gift/donation to which it relates.|
|Donated services|These are only included in income (with an equivalent amount in|
|and facilities|expenditure) where the benefit to the Charity is reasonably quantifiable,|
||measurable and material.|
13
**Chiddingstone Nursery School CIO**
## **Notes to the Accounts**
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/ (losses) on This includes any gain or loss resulting from revaluing investments to revaluation of fixed market value at the end of the year. assets Gains/ (losses) on This includes any gain or loss on the sale of investments. investment assets **Expenditure** Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any expenditure VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, raising funds fundraising trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its charitable activities activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/ independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
14
**Chiddingstone Nursery School CIO**
## **Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other 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.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company in independently administered funds.
## **2. Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## **3. Income from donations and legacies**
|Donations
Funds from/ to PTA
Grants|**Unrestricted**
**£**
-
-
937
937|**Restricted**
**£**
626
-
-
626|**Total 2023**
**£**
626
-
937
1,563|**Total 2022**
**£**
34
1,292
2,787|
|---|---|---|---|---|
|||||4,113|
## **4. Income from charitable activities**
|Fee Income
KCC Funded Places
Admin Fee/Deposit
Other|**Unrestricted**
**£**
65,077
41,582
720
560
107,939|**Total 2023**
**£**
65,077
41,582
840
560
107,939|**Total 2022**
**£**
53,544
48,080
840
1,711|
|---|---|---|---|
||||104,176|
15
**Chiddingstone Nursery School CIO**
## **Notes to the Accounts**
## **5. Income from other trading activities**
|FF2 Payments
SENIF Payments
EYPP Payments
DAF
**6. Other income**
Interest Received
**7. Expenditure on charitable activities**
_Expenditure on charitable activities_
Fee Income
KCC Funded Places
Admin Fee/Deposit
**8. Other expenditure**
**Unrestricted**
**£**
Employee costs
69,221
Premises costs
11,622
General administrative costs
9,074
Legal and professional costs
1,834
91,751|**Restricted**
**£**
-
5,830
8,183
-
14,013
**Unrestricted**
**£**
750
750
**Unrestricted**
**£**
2,319
1,257
680
4,256
**Restricted**
**£**
14,889
-
-
-
14,889|**Total 2023**
**£**
-
5,830
8,183
-
14,013
**Total 2023**
**£**
750
750
**Total 2023**
**£**
2,319
1,257
680
4,256
**Total 2023**
**£**
84,110
11,622
9,074
1,834
106,640|**Total 2022**
**£**
4,018
4,665
1,504
615
10,802
**Total 2022**
**£**
32
32
**Total 2022**
**£**
1,033
1,532
1,868|
|---|---|---|---|
||||4,433|
||||**Total 2022**
**£**
78,720
13,769
4,927
1,900|
||||99,316|
16
**Chiddingstone Nursery School CIO**
## **Notes to the Accounts**
## **9. Staff costs**
|Salaries and wages
Social security costs
Pension costs|**2023**
**£**
81,649
-
935
82,584|**2022**
**£**
69,143
6,159
1,303|
|---|---|---|
|||76,605|
No employee received emoluments in excess of £60,000.
## **10. Creditors:**
amounts falling due within one year
|Deferred income
Pension payable
PAYE payable|**2023**
**£**
10,635
253
820
11,708|**2022**
**£**
10,463
-
-|
|---|---|---|
|||10,463|
## **11. Movement in funds**
|**Restricted funds:**
**Restricted income funds:**
FF2 Payments
Donations
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**|**At 1**
**September**
**2022**
**Incoming**
**resources**
**(including**
**other gains/**
**losses)**
**Resources**
**expended**
**At 31 August**
**2023**
**£**
**£**
**£**
**£**
-
14,013
(14,013)
-
296
626
(876)
46|
|---|---|
||296
14,639
(14,889)
46|
||81,469
109,626
(96,007)
95,088|
||81,765
124,265
(110,896)
95,134|
Purposes and restrictions in relation to the funds: Restricted funds:
FF2 Payments
17
**Chiddingstone Nursery School CIO**
## **Notes to the Accounts**
## Donations
## **12. Analysis of net assets between funds**
|Net current assets
**13. Reconciliation of net debt**
**At 1 September**
**2022**
**£**
Cash and cash equivalents
92,228
92,228
Net debt
92,228
**14. Commitments**
**_Pension commitments_**
The pension cost charge to the company amounted to:
**15. Related party disclosures**||**Unrestricted**
**funds**
**£**
95,134
95,134
**Cash flows**
**£**
14,614
14,614
14,614
**2023**
**£**
935|**Total**
**£**
95,134|
|---|---|---|---|
||||95,134|
||||**At 31 August**
**2023**
**£**
106,842|
||||106,842|
||||106,842|
||||**2022**
**£**
1,303|
|||||
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
18
## **Chiddingstone Nursery School CIO**
## **Detailed Statement of Financial Activities**
|**Income and endowments**
**from:**
Donations and legacies
Donations
Funds from/ to PTA
Grants
Charitable activities
Fee Income
KCC Funded Places
Admin Fee/Deposit
Other
Other trading activities
FF2 Payments
SENIF Payments
EYPP Payments
DAF
Other
Interest Received
**Total income and**
**endowments**
**Expenditure on:**
Charitable activities
Fee Income
KCC Funded Places
Admin Fee/Deposit
**Total of expenditure on**
**charitable activities**
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training|**Unrestricted**
**funds**
**2023**
**£**
-
-
937
937
65,077
41,582
720
560
107,939
-
-
-
-
-
750
750
109,626
2,319
1,257
680
4,256
**4,256**
66,760
-
935
1,526
69,221|**Restricted**
**funds**
**2023**
**£**
626
-
-
626
-
-
-
-
-
-
5,830
8,183
-
14,013
-
-
14,639
-
-
-
-
**-**
14,889
-
-
-
14,889|**Total funds**
**2023**
**£**
626
-
937
1,563
65,077
41,582
720
560
107,939
-
5,830
8,183
-
14,013
750
750
124,265
2,319
1,257
680
4,256
**4,256**
81,649
-
935
1,526
84,110|**Total funds**
**2022**
**£**
34
1,292
2,787|
|---|---|---|---|---|
|||||4,113|
|||||53,544
48,080
840
1,711|
|||||104,175|
|||||4,018
4,665
1,504
615|
|||||10,802|
|||||32|
|||||32|
|||||119,122
1,033
1,532
1,868|
|||||4,433|
|||||**4,433**
69,143
6,159
1,303
2,115|
|||||78,720|
19
## **Chiddingstone Nursery School CIO**
## **Detailed Statement of Financial Activities**
|Premises costs
Rent
9,000
Rates
-
Premises cleaning
704
Premises repairs and
maintenance
1,918
11,622
General administrative costs, including
depreciation and amortisation
Equipment expensed
228
General insurances
569
Information and
publications
1,163
Software, IT support and
related costs
558
Stationery and printing
3,348
Sundry expenses
1,359
Telephone, fax and
broadband
1,848
9,074
Legal and professional costs
Accountancy and
bookkeeping
1,309
Other legal and
professional costs
525
1,834
**Total of expenditure of**
**other costs**
91,751
**Total expenditure**
96,007
Net gains on investments
-
13,619
**Net income**
Transfers between funds
-
**Net income before other**
**gains/ (losses)**
13,619
Other Gains
-
**Net movement in funds**
13,619
**Reconciliation of funds:**
Total funds brought
forward
81,469
**Total funds carried**
**forward**
95,088|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14,889
14,889
-
-250
-
-250
-
-250
296
46|9,000
-
704
1,682
11,622
228
569
1,163
558
3,348
1,359
1,848
9,074
1,309
525
1,834
106,640
110,896
-
13,369
-
13,369
-
13,369
81,765
95,134|9,000
261
3,466
1,042|
|---|---|---|---|
||||13,769
186
553
286
777
1,635
721
769|
||||4,927|
||||1,282
618|
||||1,900|
||||99,316|
||||103,749
-|
||||15,373
-|
||||15,373
-|
||||15,373
66,392|
||||81,765|
20