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|Report from the Chair|||||
|---|---|---|---|---|
|Report ofthe Trustees||2|to|8|
|lndependeat
Examiner's|Report||||
|Statement ofFinancial Activities|||10||
|BsdaacaSheet||11|to|12|
|Cash Flow Smtement|||13||
|Notes to the Cash Flow|Statement||14||
|Notes to the Financbl Statements||15|to|20|
|Detailed Statement ofFinancial Activities||21|to|22|
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|||||||2022|2021|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||fund|fund|funds|funds|
||||Notes|f|f|f.|f,|
|INCOME AND ENDOWMENTS FROM||||||||
|Donations and legacies|||2|480,181||480,181||
|Investment
income|||3|10||10|28|
|Other income||||41,285||41485|199,045|
|Total||||521,476||521,476|278,727|
|EXPENDITURE|ON|||||||
|Charitable
activities||||||||
|r~||||449,571||449371|353,765|
|||||11,135||11,135|20,947|
|Total||||460,706||460,706|374,712|
|NET INCOME/(EXPENDITURE)||||60,770||60,770|(95,985)|
|Transfers
between|funds||13|(3338)|3,338|||
|Nct movemcnt
in|fuads|||57,432|3,338|60,770|(95,985)|
|RECONCILIATION||OF FUNDS||||||
|Total funds bmught|forward|||14642I||146321|242206|
|TOTAL FUNDS CARRIED FORWARD||||203,653|3338|206,991|146221|
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|||||2022|2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
||Notes|fund
f|fund
f|funds
f|fundsf|
|FIXKDASSETS||||||
|Tangible assets|10|18/99||18,399|24,533|
|CURRENT ASSETS||||||
|Debtors|11|21,590||21,590|40,889|
|Cash at bank and in hand||182,339|3,338|185,677|106,498|
|||203,929|3,338|207267|147387|
|CREDITORS||||||
|Amounts
falling due within one year|12|(18,675)||(18,675)|(25,699)|
|NET CURRENT ASSETS||185,254|3,338|188,592|121,688|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||203,653|3,338|206,991|146,221|
|NET ASSETS||203,653|3,338|206,991|146,221|
|FUNDS|13|||||
|Unrestricted
funds||||203,653|(46421|
|Restricted
funds||||3,338||
|TOTAL FUNDS||||206.991|146321|
##
||||||2022|2021|
|---|---|---|---|---|---|---|
|||||Notes||f.|
|Cash gows from operating|activities||||||
|Cash generausI
fiom operations||||I|79,169|(102,320)|
|Net cash pmvided
by/(used|in)|operating||activities|79,169|(102,320)|
|Cash fiovrs from investing|activities||||||
|Interest received|||||10|28|
|Net cash provided
by investing||activities|||10|28|
|Change in cash and cash aInlvaients|||in||||
|the reporting period|||||79,179|(102292)|
|Cash and cash equivalents|at|the|||||
|beginning ofthe reporting|period||||106,498|208,790|
|Cash and cash eqnivaleats|at|tbe end|of||||
|the reporting period|||||185,677|106,498|
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||OPKRATING AC|mriT|IK|S||||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
||Nct income/(expenditure)|||for the reporting petted (as per the||||
||Statemeut ofFinanchtl||Activtfles)|||60,770|(95,985)|
||Adjustments
for.|||||||
||Depreciation
charges|||||6,134|8,179|
||Interest received
Dccrcase/(increase)|in debtors||||(10)
19~|(28)
(28,894)|
||(Decrease)rmcrease|in creditors||||(7,024)|14,408|
||Net cash provided|by/(used||in) operations||79,169|(102320)|
|2.|ANAI.YSISOFCHAN( KSIN NET FUNDS|||||||
||||||At 1.4.21|Cash flow|At 31322|
||||||E|||
||Net cash|||||||
||Cash at bank and in|hand|||106,498|79,179|185,677|
||||||106,498|79,179|185,677|
||Total||||106,498|79,179|185,677|
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||||||||2022|2021|
|---|---|---|---|---|---|---|---|---|
||Donations||||||330||
||Grants||||||8,457||
||Local authority||funding||||436,724|79,654|
||Service user|funding|||||34,670||
||||||||480,1&1|79,654|
||Grants received,||included|in the above, are as follows:|||||
||||||||2022|2021|
|||||||||f|
||||||||8,457||
|3.|INVESI'MENT||INCOME||||||
||||||||2022|2021|
||||||||f||
||Deposit account||interest||||10|28|
|4.|CHARITABLE AC11VITIKSCOSIS||||||||
||||||||Support||
|||||||Direct|costs (see||
|||||||Costs|note 5)|Totals|
|||||||331,564|118,007|449,571|
|5.|SUPPORT|COSTS|||||||
||||||||Governance||
|||||Management|Fmanca
f|Other
8|costs|Totals
f|
||Other resources||expended||||11,135|11,135|
||Care|||117,751|49|207||118,007|
|||||117,751|49|207|11,135|129,142|
|6.|NET INCOME/(EXPENDITURE)||||||||
||Net income/(expenditure)|||is stated ager charging/(crediting):|||||
||||||||2022|2021|
||||||||f|8|
||Depreciation|—owned assets|||||6,134|8,179|
||Other operating||leases||||40,428|34512|
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|STAFFCOS|TS||||||||
|---|---|---|---|---|---|---|---|---|
||||||||2022|2021|
|Wages and salaries|||||||316,773|279835|
|Social security|costs||||||21,667|15,543|
|Other pension|costs||||||5,833|4,032|
||||||||344473|299,110|
|The average monthly||number ofemployees|||during the year was as|follows:|||
||||||||2022|2021|
|Activity coordinators|||||||10|II|
|Offic support|||||||2|2|
|Bank support|stafF||||||6||
||||||||18|13|
|No employees|received||emoluments|in excess off60,000.|||||
|COMPARATIVES||FORTHE STATEMENT OF FINANCIAL||||AC,FIVITIES|||
|||||||Unrestricted|Restricted|Total|
|||||||fund|fund|funds|
|||||||f.|f.|f.|
|INCOME AND ENDOWMFNTS||||FROM|||||
|1)onations and|legacies|||||79,654||79,654|
|Investment
income||||||28||28|
|Other income||||||199,045||199,045|
|Total||||||278,727||278,727|
|EXPENDITURE ON|||||||||
|Charitable a|tlvlties||||||||
|Care||||||353,765||353,765|
|||||||20,947||20,947|
|Total||||||374,712||374,712|
|NET INCOME/(EXPENDITURE)||||||(95,985)||(95,985)|
|RECONCILIATION|||OF FUNDS||||||
|Total hmds bmught||forward||||242,206||242406|
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||COMPARATIV|KS FOR THK STATEMEN|T OFFIN|ANCIAL|~|- continued||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|
||||||fund|fundf|funds
f.|
||TOTAL FUNDS CARRIED FORWARD||||146321||146~1|
|10.|TANGIBLE FIXEDASSETS|||||||
||||Plant|and|Motor|Computer||
||||machinery||vehicles|equipment|Totals|
||||f.||||f.|
||COST|||||||
||At I April 2021|and 31 March 2022|284||63,874|10,762|74,920|
||DEPRECIATION|||||||
||At
1 April 2021||217||43,663|6407|50387|
||Charge for year|||17|5,053|1,064|6,134|
||At 31 March 2022||234||48,716|7,571|56,521|
||NKT BOOK VALUE|||||||
||At 31 March 2022|||50|15,158|3,191|18,399|
||At 31 March 2021|||67|204H|4455|24,533|
|11.|DEBTORSt AMOUNTS FALLING DUE WITHIN ONE YEAR|||||||
|||||||2022|2021|
||||||||8|
||Local authority|funders||||21,150|14,464|
||Staffadvances|||||440|145|
||Prepayments
and accrued income||||||26280|
|||||||21,590||
|12.|CREDITORS:|AMOUNTS FALLING DUE WITHIN||ONE YEAR||||
|||||||2022|2021|
||||||||8|
||Trade creditors|||||1,996|221|
||Social security
and other taxes|||||6,488|15,071|
||Other creditors|||||936|866|
||Pension creditor|||||1304|1,449|
||Net wages|||||151||
||Accrued expenses|||||7,900|8,092|
|||||||18,675|25,699|
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|MOVEMEN|T
IN FUNDS|||||||||
|---|---|---|---|---|---|---|---|---|---|
||||||||Net|Transfers||
||||||||movement|between|At|
|||||||At 1.4.21|in funds
f.|fundsf|31.3.22
f.|
|Unrmtrtcted|fuads|||||||||
|General finxl||||||146221|60,770|(3338)|203,653|
|Restrtctcd funds||||||||||
|Service user fund||||||||3338|3,338|
|TOTAL FUNDS||||||146221|60,770||206,991|
|Net movement|in funds, included|||in the above|are|as follows:||||
||||||||Incoming|Resources|Movement|
||||||||rcsoufccs|expended|in funds|
|||||||||f.|f.|
|Unrestricted|funds|||||||||
|General fund|||||||521,476|(460,706)|60,770|
|TOTAL FUNDS|||||||521,476|(460,706)|60,770|
|Comparativcs|for movemeat||in|funds||||||
|||||||||Net||
|||||||||movement|At|
||||||||At 1.4.20|in funds|31.321|
|Unrestricted|fends|||||||||
|General
fund|||||||242306|(95,985)|146,221|
|TOTAL FUNDS|||||||242406|(95,985)|146,221|
|Comparative|net movement|in|funds, included||in the above are as follows:|||||
||||||||Incoming|Resoutccs|Movement|
||||||||rc sou fees|expended|in funds|
|Unmstricted|funds|||||||||
|General
fund|||||||278,727|(374,712)|(95,985)|
|TOTALFUNDS|||||||278,727|(374,712)|(95,985)|
##
##
||||Net|Transfers||
|---|---|---|---|---|---|
||||movement|between|At|
|||At (.420|in funds|funds|31322|
|Unrestricted|funds|||||
|General fund||242,206|(35,215 )|(3,338)|203,653|
|Restricts
funds||||||
|Service user|fund|||3,338|3338|
|TOTAL FUNDS||242,206|(35,215 )||206,991|
|||Incoming|Resoumes|Movement|
|---|---|---|---|---|
|||resources
f|expended
f|in funds
f|
|Unrestricted|funds||||
|General fund||800,203|(835,418)|(35,215)|
|TOTAL FUNDS||800,203|(835,418)|(35,215)|
##
##
##
|||||2022f|2021
f|
|---|---|---|---|---|---|
|INCOME AND|||ENDOWMENTS|||
|Donations
and||legacies||||
|Donations||||330||
|Grants||||8,457||
|Local authority||funding||436,724|79,654|
|Service user funding||||34,670||
|||||480,181|79,654|
|Investment
income||||||
|Deposit account|||interest|10|28|
|Other income||||||
|Covid support|payments|||41485|199,045|
|Total incomiug|||resources|521,476|278,727|
|EXPENDITURE||||||
|(llaritabte
activities||||||
|Wages||||245,497|203,510|
|Social security||||14472|9378|
|Pensions||||4,069|2,741|
|Other operating||leases||40,428|34,512|
|Insurance||||518||
|Travel dt subsistence||||617||
|Agency staff|||||154|
|Transport||||6,134|4,832|
|Activities||||20326|1,727|
|Personal care||||1,133|683|
|SMP recovery||||(1,430)|(5,255)|
|||||331,564|252282|
|Supportcosts||||||
|Management||||||
|Wages||||71,276|76,025|
|Social security||||7„395|6,165|
|Pensions||||1,764|1491|
|Telephone||||1,966|2,757|
|Postage and stationery||||2,097|843|
|Sundries||||251||
|Office expenses||||6,339|210|
|Computer
expenses||||8470|2,925|
|Staffwelfare||||258|41|
|Insurance||||7365|1,390|
|X-mas party|||||156|
|Cleaning||||1,996||
|Cerned
forward||||108,977|91,803|
##
|||BRIGHTER HORIZONS|BRIGHTER HORIZONS|BRIGHTER HORIZONS|||
|---|---|---|---|---|---|---|
|||DETAILED STATEMENT OF FINANCIAL ACTIVITIES|||||
|||for t e Ye r E|I March|022|||
||||||2022|2021|
|Management|||||||
|Brought forward|||||108ry77|91,803|
|Stafftraining|||||2,640||
|Plant aud machinery|||||17|23|
|Motor vehicles|||||5,053|6,737|
|Computer
equipment|||||1,064|1,419|
||||||117,751|99,982|
|Vinaace|||||||
|Bank charges|||||15||
|HMRC interest|||||34||
||||||49||
|Information|technology||||||
|Repairs and renewals|||||||
|Other|||||||
|Sundries|||||207|281|
|Governance|costs||||||
|Accountancy|fees||||3,960|2,400|
|Legal fees|||||6,954|18,547|
|Subscriptions|||||221||
||||||11,135|20,947|
|Total resources|expended||||460,706|374,712|
|Net income/(expenditure)|||||60,770|(95,985)|