2023-08-31-accounts - Dandelion Day Nursery And Kids' Club

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		2023	2022
		Unrestricted	Total
		funds	funds
	Notes	6	f
FIXEDASSETS
Tangible assets		17,452	19,108
CURRENT ASSE75
Stocks Debtors Cash at bank and in hand	12 13	1,330 4,849 271,929	1,437 3,318 274,518
		278,108	279,273
CREDITORS
Amounts falgng due within one year	14	(12,226)	(7,264)
NET CURRENT ASSETS		265,882	272,009
TOTAL ASSETSLESSCURRENT UABIUTIES		283,334	291,117
PROVISIONS FORUABIUllES	15	(55,000)	(55,000)
		228,334	236,117
FUNDS	16
Unrestricted funds		228,334	236,117
TOTAL FUNDS		228,334	236,117

FOR THEYEAR ENDED 31	AUGUST 20	23
			2023	2022
		Notes	6	E
Cash flows from operating	activities
Cash generated from operations			(10)	9,545
Net cash (used In)/provided	by operating activities		(10)	9,545
Cash flows from Investing	act%ties
Purchase oftangible fixed	assets		(4,016)	(3,400)
Interest received			1,437	36
Net cash used in investing	activities		(2,579)	(3,364)
Change in cash and cash equivalents		Inthe
reporting period			(2,589)	6,181
Cash and cash equivalents	atthe beginning of
the reporting period			274,518	268,337
Cash nnd cash equivalents	atthe end	ofthe
mpordng period			271,929	274,518

RECONCIUATION OF NET (EXPENDITURE)/INCOME	RECONCIUATION OF NET (EXPENDITURE)/INCOME	TO NET CASH FLOW FROM OPERATING	TO NET CASH FLOW FROM OPERATING	ACTIVITIES
				2023	2022
				E	E
Net (expenditure)/income	fortha reporting period	(as per the Statement of
Financial Activities)				(7,783)	4,370
Adjustments for:
Depreciation charges				3,079	2,831
Loss on disposal offixed assets				2,593
Interest received				(1,437)	(36)
Decrease/(increase) In stocks				107	(460)
(Increase)/decrease in debtors				(1,531)	989
Increase in creditors				4,962	1,851
Net cash (used in)/provided	by operations			(10)	9,545
ANALYSIS OF CHANGES IN	NET FUNDS
		At	1.9.22	Cash flow	At31.8.23
			6	6	E
Net cash
Cash at bank and in hand			274,518	(2,589)	271,929
			274,518	(2,589)	271,929
Total			274,518	(2,589)	271,929

Fixtures and fittings	1SSSon reducing balance
Computer equipment	19%on reducing balance

	2023	2022
Mrs IProctor. Nursery Manager and Trustee	E000	EMO
Remuneration	35-40	30-35
Employer pension contributions	0-5	0-5
Mrs TGould - Deputy Manager and Trustee
Remuneration	25-30	25-30
Employer pension contributions	0-5	0-5
Trustees' expenses

STAFFCOSTS
						2023	2022
						E	E
Wages and salaries						611,573	545,815
Social security costs						34,998	31,369
Other pension costs						10,724	9,061
						657,295	586,245
The average monthly	number	ofemployees		during the	year was asfollows:
						2023	2022
OIEoe						4	4
Sessional staff members						. 32	28
Support						4	4
						40	36
No employees received ernolurnents			in excess of660,000.
COMPARATIVES FOR THE STATEMENT OF				NNANCIAL	ACTIVITIES
							Unrestricted
							funds
							E
INCOME AND ENDOWMENTS		FRONI
Charitable activities
Nursery and kitchen							698,526
Other trading activities							3,590
Investment income							36
Total							702,152
EXPENDITURE ON
Raising funds							2,831
Charitable activities
Nursery and kitchen							694,951
Total							697,782
NET INCOME							4,370
RECONCILIATION OF FUNDS
Total funds brought	forward						231,747
TOTAL FUNDS CARRIED FORWARD							236,117

TANGIBLE FIXEDASS	ETS
		Fixtures
		and	Computer
		fittings f	equipment f	ToteIs f
COST
At 1September 2022		20,627	9,788	30,415
Additions		4,016		4,016
Disposals		(7,477)		(7,477)
At31August 2023		17,166	9,788	26,954
DEPRECIATION
At 1September 2022		7,074	4,233	11,307
Chargeforyear		2,247	833	3,080
Egmlnated on disposal		(4,885)		(4,885)
At 31August 2023		4,436	5,066	9,502
NET BOOKVALUE
At 31August 2023		12,730	4,722	17,452
At31August 2022		13,553	5,555	19,108
STOCKS
			2023 f	2022f
Stocks			1,330	LW7
DEBTORS:AMOUNTS	FALUNG DUE WITHIN ONE YEAR
			2023	2022
			f	f
Trade debtors			3,049	1,879
Prepayments and accrued income			1,800	1,439
			4,849	3,318
CREDITOIIS: AMOUNTS FAWNG DUE WITHIN ONE YEAR
			2023	2022
			E	E
Trade creditors			968	984
Other creditors			11,258	6,280
			12,226	7,264
PROVISIONS FOR UABIUTIES
			2023	2022
			f	f
Provisions			55,000	55,000

	DETAILED STATEMENT OF FINANCIAL ACIlVmES FOR TNE YEAR ENDED 31AUGUST 2023
		2023	2022
		E	6
	INCOME AND ENDOWMENTS
	Other trading activities
	Fundraising events	4,100	3,590
	Investment income
	Deposit account interest	1,437	36
	Charitable actMties
	Nursery and kitchen income	734,302	698,526
	Total incoming resources	739,839	702,152
	EXPENDITURE
	Other trading actMties
	Fixtures and fittings	2,246	1,851
	Computer equipment	833	980
	Loss on sale oftangible fixed assets	2,593
		5,672	2,831
	Charitable activities
	Wages	611,573	545,815
	Social security	34,998	31,369
	Pensions	10,724	9,061
	Rent		5,840
	Ught and heat		8,760
	Sundries	171	178
	Kitchen and groceries	28,801	27,586
	Room activity expenses	6,901	12,940
	Art supplies	929	873
	Repairs and maintenance	10,097	9,372
	Fundraising expenses	2,710	1,404
	Office expenses and stationery	7,767	9,651
	Telephone and broadband	4,334	3,877
	Nursery expenditure	913	8,670
	Website and advertising	651	390
	Staffwelfare	1,052	1,975
.	Insurance	5,057	4,053
	Uniform	668	1,566
	Llcences and registrations	1,905	997
	School holiday meal grant	2,350
		731,601	684,377
	Support costs
	Governance costs
	Accountancy and legal fees	6,825	4,307
	Recruitment	418	1,660
	Professional development	3,106	4,607
		10,349	10,574
	Total resources expended	747,622	697,782
	Net (expendhure)/Income	(7,783)	4,370
	This page does not form part ofthe statutory financial statements