WALNEY CENTRAL NURSERY Independent Examinerfs Report to the Trustees of Walney Central Nursery I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on page 2. Respective Responsibilities of Trustees and Examiner As the charity's Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of Section 144{2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioner5 under section 14515)Ibl of the Act, whether particular matters have come to my attention. Basis of Independent Examiners Report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination include5 a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanation form you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, I do not express an audit opinion on the view Eiven by the accounts. Independent Examiners Statement In Connection with my examination, no matter has come to my attention: Which gives me reasonable cause to believe that in any material respect the requirements To keep accounting records in accordance with section 130 of the Act; and To prepare accounts which agree with the accounting records and to comply with the accounting requirements of the Act have not been met, or To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. L Allonby Mazuma GB Ltd 74 Duke Street Barrow in Furness Cumbria LA14 1RX
Gelltro{ WALNEY CENTRAL NURSERY Trustees Report 31 December 2024 We continue to support the families within our community. Moving in 2024, a large portion of our SEN children are still within the Nursery, So the issues from last year continue into this year. Though funding towards staffing cost this is only paid at the minimum wage 30 hours, so Nursery must bear the cost of paying SSP and holiday pay we had six SEN support staff this is a substantial cost to come out of Nursery. Because of the all the hard work that our SENCO and SEN st into supporting children with additional needs, we have become very p with parents with children who need the extra support. This is a leng process engaging all the professionals to get the best early outcomes these children. Making sure that all EHCP are in place sooner rather t later so that each of these chiiaren will get the support they need wh moving into mainstream schools. eget rlS- As ff Put pular hy an e al£0 have three children with medical needs that we support, one child, who is waiting for a transplant another child who cannot eat an above what a 9-month-o(d would eat, so has to always monitored wh eating. Inje have had to make changes to the room and resources as t of this child choking is very high. We have supported an additional st member to support this child on the days that they are in. We also ha child with severe haemophilia, so as an active toddler if any bumps ha he needs to be constantly monitored. eg fed thing e risk pen, We continue to provide emergency care for children under a child prot plan. We have supported a family who Dad is going through intense c treatment for a second time, so have taken the burden of payment fr them. ction ncer We have been fortunate to secure Funding to be able to build an addit babyrooym Within the Nursery, but this will not be happening until nex due to having to submit planning permission. onal year The rise in living cost has had a great effect on Nursery, the cost of overheads is rising rapidly. We do our upmost to keep the costs down we
have implemented some procedures to he(p support the efficient runni the heating and lighting etc. gof The Trustees would like to record their appreciation and thanks to the parents, and members of the management comynittee for their help an support throughout the year. St tement o Trustees Res on The Trustees are required to prepare accounts for each financial year, give a true and fair view of the state of affairs of the charity at the e the financial year and of its surplus or deficit for that period. In prepa those accounts the trustees are required to: hich dof ing a) Select suitable accounting policies and apply them consistently," b) Make suitable judgements that are reasonable and prudent," c) Prepare the accounts on a going concern basis unless it is inappr to presume that the charity will continue to operate. priate The Trustees are responsible for keeping proper accounting records, w disclose with reasonable accuracy at any time, the financial position o charity, They are also responsible for safeguarding the assets of the ch and hence for taking reasonable steps for the prevention and detectio fraud and other irregularities. ich the rity By Order of the Trustees Mr Warren Cairns Trustee
PROFIT AND LOSS ACCOUNT Walney Central Nursery ForThe Period Ending: 31 December 2024 2024 2023 Sales HMRC Covid JRS Bank Interest Received Less.. Equipmenl. Consumables and Toys Wages 441393.32 0.00 213_17 281 7.67 0.00 71.91 217.88 253731.89 275639.77 19816.10 237603.06 257419.16 Gross profit 165966.72 24 50.42 Less overheads. Eg Rent and Rates Premises Repairs and Renewals Light water and heating Postage and Slationery Insurance Telephone AccoLJntancy Fees Professional fees Software Training Bank Fees 9220.97 9201.79 6732.83 320.66 1690.67 1165.52 1749.20 890.39 211.12 1321.25 104.40 8987.54 3054.50 6084.63 388.50 678.90 875.51 978.00 618.84 387_12 392.40 102.QHJ 32608.80 133357.92 22 47.94 02.48 Net profit Statement of assets at 31st December 2024 Cash Funds Bank Current Account at 31 st December 2024 Bank deposit Account at 31 st December 2024 Cash in hand lo26.75 72903.72 1.45 175601.92 30 54.91 37.95 1.45 94.31 Accumulated Fund Opening Fund Assets= Land Asset Owned Portacabin Owned PAYE Creditors Net profil for the year Fund Assels for 31 st Dember 2024 54261.18 -5800.00 -19122.00 8263.61 4641.21 133357.92 175601.92 52 58.70 00.00 22.00 81.24 73.89 02.48 94.31 -19