2022-08-31-accounts - Joint Colleges Nursery (Cambridge) Limited

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					Total	Total
					Funds	Funds
					2022	2021
				Note
Cash Flows for Operating	Activities:
Net cash provided by operating		activities		20	137,414	79,014
Cash Flows from Investing Activities:
Investment income					54	83
Purchase oftangible fixed	assets				(2,939)	(16,686)
Net Cash Used in Investing Activities					(2,885)	(16,603)
Change in cash and cash equivalents			in the
reporting period					134,529	62,411
Cash and cash equivalents	at the	beginning
ofthe reportmg period					278,826	216,415
Cash and cash equivalents	at the	end	ofthe
reporting period					413,355	278,826

INCOME FROM DONATIONS	INCOME FROM DONATIONS	AND GRANTS	Unrestricted	Unmstricted
			Funds	Funds
			2022	2021
Donations			1,806	2,774
Grants			667	707
			2,473	3,481
INCOME FROM CHARITABLE		ACTIVITIES	Unrestricted	Unrestricted
			Funds	Funds
			2022	2021
			f
Registration	and nursery fees		736,097	614,164

EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	EXPENDITURE ON CHARITABLE ACTIVITIES	Direct	Support
CURRENT YEAR			Costs	Costs	Total
			(Note 6)	(Note 7)	2022
Charitable activities			538,081	89,402	627,483
EXPENDITURE ON CHARITABLE ACTIVITIES			Direct	Support
PRIOR YEAR			Costs	Costs	Total
			(Note 6)	(Note 7)	2021
					6
Charitable activities			500,585	89,269	589,854
ANALYSIS OF DIRECT COSTS				Unrestricted	Unrestricted
				Funds	Funds
				2022	2021
					8
Salaries, National Insurance	and pensions	(note 9)		463,561	426,296
Nursery supplies and activities				7,013	7,882
Food and provisions				67,507	66,407
				538,081	500,585
ANALYSIS OF SUPPORT COSTS				Unrestricted	Unrestricted
				Funds	Funds
				2022	2021
					6
Professional fees					2,800
Rent, rates and insurance				8,118	5,558
Light, heat and telephone				9,502	5765
Cleaning and cleaning materials				23,213	23,554
Clinical waste				1,625	1,463
Gardening				8,384	9,429
Repairs and renewals				11,487	9,917
Recruitment and staff training				2,083	5,760
Stationery, printing and postage				1,579	1,621
Subscriptions				1,902	1,655
Bank charges				138	117
Sundry expenses				444	894
Depreciation				18,684	18,623
Governance costs
Independent examinafion				2,243	2,613
				89,402	89/69
NET INCOME FOR THE YEAR				2022	2021
				6
This is stated after charging:
Independent examination				2,243	2,613
Depreciation offixed assets owned by the		company		18,684	18,623

TO THE FINANCIAL STATEMENTS	TO THE FINANCIAL STATEMENTS
STAFF COSTS AND DIRECTORS~RATION
The total staff costs	for the year were:-
Wages and salaries
Employer's National	Insurance
Employer's pension	contributions

	No employee received remuneration
10.	TANGIBLE FIXEDASSETS	Leasehold	Furniture,
	CURRENT YEAR	land and	fittings and
		buildings	equipment	Total
	COST		8
	At 1st September 2021	357,635	182,267	539,902
	Additions		2,939	2,939
	At 31stAugust 2022	357,635	185,206	542,841
	DEPRECIATION
	At 1stSeptember 2021	178,891	164,618	343,509
	Charge for the year	11,172	7,512	18,684
	At 31stAugust 2022	190,063	172,130	362,193
	NET BOOK VALUE
	At 31stAugust 2022	167,572	13,076	180,648
	TANGIBLE FIXEDASSETS	Leasehold	Furniture,
	PRIOR YEAR	land and	fittings and
		buildings	equipment	Total
	COST
	At 1st September 2020	357,635	169,533	527,168
	Additions		16,686	16,686
	Disp os ala		(3,952)	(3,952)
	At 31stAugust 2021	357,635	182,267	539,902
	DEPRECIATION
	At 1st September 2020	167,719	161,119	328,838
	Charge for the year	11,172	7,451	18,623
	Eliminated on disposals		(3,952)	(3,952)
	At 31stAutptst 2021	178,891	164,618	343,509
	NET BOOKVALUE
	At 31stAugust 2021	178,744	17,649	196,393

NOTES	TO THE FINANCIAL STATEMENTS	TO THE FINANCIAL STATEMENTS
11.	DEBTORS								2022	2021
	Trade debtors								3,030	5,444
	Other debtors								324	579
	Prepayments								10,201	5,839
									13,555	11,862
12.	CASH AT BANK AND IN HAND								2022	2021
	Current accounts							413,214		278,740
	Petty cash								141	86
								413,355		278,826
13.	CREDITORS: AMOUNTS	FALLING DUE WITHIN		ONE YEAR					2022	2021
									f
	Deposits								67,177	73,524
	Trade creditors								13,852	8,006
	Other creditors								2,071	2/56
	Accruals and deferred income								13,096	3,074
									96,196	86,860
	DEFERRED INCOME								2022	2021
									f
	Deferred income at 1st September 2021
	Income deferred during the	year							10,163
	Amounts released trom previous years
	Deferred income at 31stAugust 2022								10,163
	The balance relates to funding received &om Cambridgeshire					County Council.
14,	CREDITORS: AMOUNTS	FALLING DUE AFTER MORE				THAN ONE YEAR			2022	2021
	Creditors include amounts	not wholly repayable within		5years as follows:
	Repayable other than by instalments (see note		19).						25,000	25,000
15.	COUNTS
	The company has paid f12,764(2021:f12,246) in respect ofdefined contribution						pensions.	At the	year
	end there was a creditor offnil (2021;fsrfi),
16.	OPERATING LEASES
	As at 31stAugust 2022 the	charity had total commitments			under non cancellable		operating	leases as
	follows:-
									2022	2021
									8	f,
	Expiry date: Between 2 and 5 years								2,892	4,639

STATEMENT OF FUNDS	At			At
CURRENT YEAR	1st September			31stAugust
	2021	Income	Expenditure	2022
Unrestricted funds	375,221	738,624	(627,483)	486,362
STATEMENT OF FUNDS	At			At
PRIOR YEAR	1st September			31stAugust
	2020	Income	Expenditure	2021
Unrestricted funds	347,243	618,757	(590,779)	375,221

RECONCILIATIO ACTIVITIES	N OFNET	MO	VEMENT IN FUNDS TONET C	ASH FLOW FROM OPERATING
				2022	2021
Net (expenditure)	for the reporting		period	111,141	27,978
Adjusted for;
Depreciation charges				18,684	18,623
Investment income				(54)	(83)
Decrease/(increase)	m debtors			(1,693)	9,917
Increase/(decrease)	in creditors			9,336	22,579
Net cash provided	by operating	activities		137,414	79,014