Independent examiner's report to the trustees of Chiddingfold Village Nursery School
I report to the Trustees on my examination of the accounts of the Chiddingfold Village Nursery
School (the Trust) for the year ended 31 August 2024.
Responsibilities and basis of report
As the charity's trustees, you are responsible forthe preparation of the accounts in accordance
with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions
given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that there are material matters that have come to
my attention in connection with the examination which gives me cause to believe that:
the accounting records kept in respect of the Trust were not as required by section 130
of the Act., but that work has been and is now being undertaken to ensure the accounting
records are adequate and up to date:
the accounts do not accord with those records, particularly with regard to historic figures,
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in this report in order to enable a proper understanding of
the accounts to be reached.
Signed:
Name: CAROL A CHEESMAN
Relevant professional qualification or membership of professional bodies lif any): FCA
Address: CHEESMANS, 4 AZTEC ROW, BERNERS ROAD, LONDON, N1 OPW
Date:
ty..Q.cjtttrJQ) 025.
## **CHIDDINGFOLD VILLAGE NURSERY SCHOOL**
# **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **CHIDDINGFOLD VILLAGE NURSERY SCHOOL**
## **BUSINESS INFORMATION**
**Charity Registration No** 1029419 **Accountants** Cheesmans 4 Aztec Row Berners Road London N1 0PW **Business address** The Village Hall Coxcombe Lane Chiddingfold Godalming Surrey GU8 4QA **Trustees** B Moir (resigned 6 March 2025) H Gorrod C Wingrave
## **CHIDDINGFOLD VILLAGE NURSERY SCHOOL**
## **CONTENTS**
||**Page**|
|---|---|
|Profit and loss account|1|
|Balance sheet|2 - 3|
|Notes to the financial statements|4|
## **CHIDDINGFOLD VILLAGE NURSERY SCHOOL**
## **PROFIT AND LOSS ACCOUNT**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
|**Turnover**
Nursery Education Grant and Fees
Fundraising and Donations
**Administrative expenses**
Wages and salaries
Social security costs
Staff training
Staff pension costs defined contribution
Hall hire
Cleaning
Trips and visits
Legal and professional fees
Accountancy
Bank charges
Insurances
Post, stationary, computer and office costs
Advertising
Snacks and crafts costs
Resources, toys and books
Depreciation
**Operating profit**
**Investment revenues**
Bank interest received
**Profit before taxation**|**2024**
**£**
**£**
164,038
4,418
168,456
107,096
136
1,439
1,581
20,199
1,920
-
197
1,673
85
1,131
7,628
393
2,158
18,040
382
(164,058)
4,398
657
657
3.00%
5,055|**2023**
**£**
**£**
150,745
3,983
154,728
96,783
-
1,266
1,730
18,968
2,190
390
305
4,497
128
1,028
3,862
283
1,956
13,956
376
(147,718)
7,010
313
313
4.73%
7,323|
|---|---|---|
- 1 -
## **CHIDDINGFOLD VILLAGE NURSERY SCHOOL**
## **BALANCE SHEET**
## _**AS AT 31 AUGUST 2024**_
|**Notes**
**Fixed assets**
Tangible assets
**2**
**Current assets**
Debtors
Cash at bank
**Creditors: amounts falling due within**
**one year**
**Net current assets**
**Total assets less current liabilities**
**Fixed capital account**
**Current account**
**3**|**2024**
**£**
1,552
72,410
73,962
(4,278)|**£**
866
69,684
70,550
22,966
47,584
70,550|**2023**
**£**
864
67,975
68,839
(4,187)|**£**
843
64,652|
|---|---|---|---|---|
|||||65,495|
|||||22,966
42,529|
|||||65,495|
- 2 -
## **CHIDDINGFOLD VILLAGE NURSERY SCHOOL**
## **BALANCE SHEET (CONTINUED)**
## _**AS AT 31 AUGUST 2024**_
In accordance with the engagement letter, we approve the financial statements set out on pages 1 to 4. We acknowledge our responsibility for the financial statements, including the appropriateness of the accounting basis as set out in note 1 to the financial statements, and for providing Cheesmans with all information and explanations necessary for their compilation.
The financial statements were approved and signed on 1 October 2025.
C Wingrave
For and on behalf of the Trustees of the Chiddingfold Village Nursery School
- 3 -
## **CHIDDINGFOLD VILLAGE NURSERY SCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **1 Accounting policies**
The principal accounting policies applied are as follows.
## **1.1 Accounting convention**
The financial information is compiled on an agreed accounting basis that enables profits to be calculated such as to meet the requirements of Section 25 of the Income Tax (Trading and Other Income) Act 2005.
## **1.2 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings
25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
## **2 Tangible fixed assets**
|**Cost**
At 1 September 2023
Additions
At 31 August 2024
**Depreciation and impairment**
At 1 September 2023
Depreciation charged in the year
At 31 August 2024
**Carrying amount**
At 31 August 2024
At 31 August 2023
**3**
**Capital account**
Opening balance
Profit
Closing balance|**Plant and**
**machinery**
**etc**
**£**
1,560
405
1,965
717
382
1,099
866
843
**2024**
**2023**
**£**
**£**
42,529
35,206
5,055
7,323
47,584
42,529|
|---|---|
- 4 -