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
21￿7.88
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 De￿mber 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