When you declare the income depends on whether you are using a cash or accrual accounting basis. I just use a cash basis, which means I declare income as received. So, I received deposits in September that will be used towards the last week of care, which may be 2013 or even later. But I declare them as 2012 income because that's when I received them. Late fees, bank fees etc. you would declare when they are incurred, and make sure that if you paid any fees to your bank you declare them as expenses to offset the income.
If you use an accrual basis, then deposits would be considered deferred income, and would actually count when they are used. This is a bit more complicated, but an accountant can help you with that. Hope that helps!