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||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|
||||||Funds|Funds|
|||||Note|2023|2022|
|INCOME|||||||
|Donations|and grants||||2,023|2,473|
|Charitable|activities||||723,015|736,097|
|Investments|||||2,146|54|
|TOTAL INCOME|||||727,184|738,624|
|EXPENDITURE|||||||
|Charitable|activities||||729,313|627,483|
|TOTAL EXPENDITURE|||||729,313|627,483|
|NET (EXPENDITURE)/INCOME|||AND|NET MOVEMENT IN FUNDS|(2,129)|111,141|
|RECONCILATION||OF FUNDS||17|||
|Total funds|brought|forward|||486,362|375,221|
|Total funds|carried forward||||484,233|486,362|
##
||||2023||2022||
|---|---|---|---|---|---|---|
|||Note|f||||
|FIXEDASSETS|||||||
|Tangible assets||10||185,347||180,648|
|CURRENT ASSBTS|||||||
|Debtors||11|10,527||13,555||
|Cash at bank and in hand||12|442,296||413,355||
|TOTAL CURRENT ASSETS|||452,823||426&910||
|LIABILITIES|||||||
|Creditors: amounts|falling due within one year|13|(128,937)||(96,196)||
|NET CURRENT ASSETS||||323,886||330,714|
|TOTAL ASSETS|LESSCURRENT LIABILITIES|||509,233||511,362|
|Creditonu
amounts|fidling due slier more tlum one||||||
|year||14||(25,000)||(25,000)|
|NET ASSETS||||484~3||4&6,362|
|THE FUNDS OF|THE CHARITY||||||
|Unrestricted
fimds||17||484,233||486,362|
##
##
||||||Total|Total|
|---|---|---|---|---|---|---|
||||||Funds|Funds|
||||||2023|2022|
|||||Note|||
|Cash Flows for Operating|Activities:||||||
|Net cash provided
by operating||activities||20|53,764|137,414|
|Cash Flows from Investing
Activities:|||||||
|Investment
income|||||2,146|54|
|Purchase oftangible
fixed|assets||||(26,969)|(2,939)|
|Net Cash Used in Investing
Activities|||||(24,823)|(2,885)|
|Change
in cash and cash equivalents|||in the||||
|reporting
period|||||28,941|134,529|
|Cash and cash equivalents|at the|beginning|||||
|ofthe reporting
period|||||413,355|278,826|
|Cash and cash equivalents|at the end||ofthe||||
|reporting
period|||||442,296|413,355|
##
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|3.|INCOME F|ROM DONA|TIONS|AND GRANTS|Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|
||||||Funds|Funds|
||||||2023|2022|
|||||||f.|
||Donations||||989|1,806|
||Grants||||1,034|667|
||||||2,023|2,473|
|4,|INCOME FROM CHAIUTABLE|||ACTIVITIES|Unrestricted|Unrestricted|
||||||Funds|Funds|
||||||2023|2022|
||Registration|and nursery|fees||723,015|736,097|
##
##
|EXPENDITURE ON|CHARITABLE ACTIVITIES|CHARITABLE ACTIVITIES|CHARITABLE ACTIVITIES|CHARITABLE ACTIVITIES|CHARITABLE ACTIVITIES|Direct|Support|||
|---|---|---|---|---|---|---|---|---|---|
|CURRENT YEAR||||||Costs|Costs||Total|
|||||||(Note 6)|(Note 7)||2023|
||||||||||8|
|Charitable
activines||||||601,717|127,596||729,313|
|EXPENDITURE ON|CHARITABLE ACTIVITIES|||||Direct|Support|||
|PRIOR YEAR||||||Costs|Costs||Total|
|||||||(Note 6)|(Note 7)||2022|
|Charitable
activities||||||538,081|89,402||627,483|
|ANALYSIS OF DIRECT COSTS|||||||Unrestricted|Unrestricted||
||||||||Funds||Funds|
||||||||2023||2022|
|Salaries, National
Insurance|||and pensions||(note 9)||519,314||463,561|
|Nursery
supplies
and|activities||||||5,074||7,013|
|Food and provisions|||||||77,329||67,507|
||||||||601,717||538,081|
|ANALYSIS OF SUPPORT|||COSTS||||Unrestricted||Unrestricted|
||||||||Funds||Funds|
||||||||2023||2022|
|Rent, rates and insurance|||||||9,871||8,118|
|Light, heat aad telephone|||||||9,653||9,502|
|Cleaning
and cleaning|materials||||||26,106||23,213|
|Clinical waste|||||||1,799||1,625|
|Gardening|||||||8,665||8,384|
|Repairs and renewals|||||||40,938||11,487|
|Recruitment
and staff|training||||||908||2,083|
|Stationery,
printing
and postage|||||||1,418||1,579|
|Subscriptions|||||||2,054||1,902|
|Bank charges|||||||141||138|
|Sundry expenses|||||||394|||
|Depreoiation|||||||22,270||18,684|
|Governance
costs||||||||||
|Independent
examination|||||||3,379||2,243|
||||||||127,596||89,402|
|NET INCOME FOR|THE YEAR||||||2023||2022|
|This is stated aller charging:||||||||||
|Independent
examination|||||||2,972||2,243|
|Independent
examination||underprovided||for in 2022|||407|||
|Depreciation offixed|assets||owned by the||company||22,270||18,684|
##
##
|STAFF COSTS AND DIRECTORS REMUNERATION|STAFF COSTS AND DIRECTORS REMUNERATION|STAFF COSTS AND DIRECTORS REMUNERATION|2023|2022|
|---|---|---|---|---|
|||||f.|
|The total staff costs||for the year were:-|||
|Wages and|salaries||472,394|424,821|
|Employer's|National|Insurance|35,271|25,976|
|Employer's|pension|contributions|11,649|12,764|
||||519,314|463,561|
||The average monthly
number ofem|ployees
was 19(2022:20).||||
|---|---|---|---|---|---|
||No employee received remuneration|ofmore than 660,000.||Furniture,||
|10.|TANGIBLE FIXEDASSETS||Leasehold|||
||CURRENT YEAR||land and|fittings and||
||||buildings|equipment|Total|
||COST||||E|
||At 1st September 2022||357,635|185,206|542,841|
||Additions|||26,969|26rt69|
||At 31stAugust 2023||357,635|212,175|569,810|
||DEPRECIATION|||||
||At 1st September 2022||190,063|172,130|362,193|
||Charge for the year||11,172|11,098|22,270|
||At 31stAugust 2023||201,235|183,228|384,463|
||NET BOOK VALUE|||||
||At 31stAugust 2023||156,400|28,947|185,347|
||TANGIBLE FIXEDASSETS||Leasehold|Furniture,||
||PRIOR YEAR||land and|fittings
and||
||||buildings|equipment|Total|
||COST|||||
||At 1st September 2021||357,635|182,267|539,902|
||Additions|||2,939|2,939|
||At31st August2022||357,635|185,206|542,841|
||DEPRECIATION|||||
||At 1st September 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|
||DEBTORS|||2023|2022|
||Trade debtors|||4,077|3,030|
||Other debtors|||331|324|
||Prepayments|||6,119|10,201|
|||||10,527|13,555|
##
|12.|CASH AT BANK AND IN HAND|CASH AT BANK AND IN HAND|||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Current accounts|||||||||186,947||413,214|
||Petty cash||||||||||349|141|
||Savings accounts|||||||||255,000|||
|||||||||||442,296||413,355|
|13.|CREDITORS: AMOUNTS|FALLING DUE WITHJN||ONE YEAR|||||||2023|2022|
||Deposits|||||||||82,866||67,177|
||Trade creditors||||||||||18,395|13,852|
||Other creditors||||||||||354|2,071|
||Aceruals
and deferred income||||||||||16,736|13,096|
||Social Security||||||||||10,586||
|||||||||||128,937||96,196|
||DEFERRED INCOME||||||||||2023|2022|
||||||||||||6||
||Deferred income at 1st September 2022||||||||||10,163||
||Income deferred during the|year|||||||||13,360|10,163|
||Amounts
released fiom previous years|||||||||(10,163)|||
||Deferred income at 31stAugust 2023||||||||||13,360|10,163|
||The balance relates to funding received fiom Cambridgeshire|||||County Council.|||||||
|14.|CREDITORS: AMOUNTS|FALLING DUE AFTER MORE THAN ONE YEAR|||||||||2023|2022|
||Creditors
include
amounts|not wholly repayable|within|5 years as follows:|||||||||
||Repayable
other than by instalments
(see note 19).||||||||||25,000|25,000|
|15.|COMMITMENTS||||||||||||
||The company
has paid f11,649 (2022: X12,764)||in respect of|||defined contribution||pensions.|At|the|year||
||end there was a creditor of|81,915(2022: %nil).|||||||||||
|16.|OPERATING LEASES||||||||||||
||As at 31stAugust 2023 the|charity had total commitments|||under non cancellable||operating||leases as||||
||follows:-||||||||||||
||||||||||||2023|2022|
|||||||||||||f.|
||Expiry date: Between 2 and 5 years||||||||||1,145|2,892|
|17.|STATEMENT OFFUNDS||||||At|||||At|
||CURRENT YEAR|||||1st September||||||31st August|
|||||||2022||Income||Expenditure||2023|
||Unrestricted
funds|||||486,362||727,184||(729,313)||484433|
||STATEMENT OF FUNDS||||||At|||||At|
||PRIOR YEAR|||||1st September||||||31stAugust|
|||||||2021||Income||Expenditure||2022|
||Unrestricted
funds|||||375,221||738,624||(627,483)||486,362|
##
||respect ofthe premises|respect ofthe premises|upon w|hich the Nursery
is situated; the terms ofthis lease expire in 2037.|hich the Nursery
is situated; the terms ofthis lease expire in 2037.|hich the Nursery
is situated; the terms ofthis lease expire in 2037.||
|---|---|---|---|---|---|---|---|
|20.|RECONCILIATION||OFNET|MOVEMENT IN FUNDS TONET CASH FLOW FROM OPERATING||||
||ACTIVITIES|||||||
|||||||2023|2022|
|||||||8||
||Net expenditure/income||for the|reporting|period|(2,129)|111,141|
||Adjusted for:|||||||
||Depreciation
charges|||||22,270|18,684|
||Investment
income|||||(2,146)|(54)|
||Decrease/(increase)|in debtors||||3,028|(1,693)|
||Increase/(decrease)|in|creditors|||32,741|9,336|
||Net cash provided|by|operating|activities||53,764|137,414|