REGISTERED COMPANY NUMBER: 02733877 (Englsnd snd Wales) REGISTERED CHAIUTY IYUMBER: IIH1661 of the Tntstees and Unaudited Financi Statrments for the Year Ended 31 A ust 220 Sch(M)l Limitrd TAG (Maidsts)ne) Ltd 10 Coverdale Avenue Maidslone Kent ME15 9DR
School Lirnited Cont of the Financial Statements ¢ Year Ended 31 Au st 2020 ReFrf)rt of the Tn I to 3 Independent Exal&S R£port Statement of Fitmncial Activiti¢s Balance Sheet 6 to 7 Notes to the FiDanciJi Stgt¢m¢nts 8 to 13 Detailed Ststrment (rfFinaTKial Activities 14
Schoo Limited Re ortofthe T for the Year Ended 31 Au 2020 The trusttts. of S Hebborn Esq and Mrs E B Porter are aIso directors of the charity for the purposes of the Companies Aci 2006, present their report with the financial statements of the cbarity for the year ended 3 1st August 2020. Th¢ trust¢¢s have adopted the provtsions of Accountitltr and RwTrrting by chariti.. StateTn¢nt of RecornTn¢nd Practice applicabl¢ to chartties prepartng their accoullts ID accorthce with the Financial RetxirtiDg Stsndard for Snler Entities"Accounting and Reporting by Charitie5" (effective 1st Jalluary 2015). OKIECTIVES AND AcrivrnLs Objectives aims Lenham Nwsery School is governed by its Memorandum and Articles of Asso¢iation and alti to provide high quality pre-school education in a safe environme for Children below the compulsory age. Parentsl involvement is encourage6. Policie5 to further our objeetlvts In order lo ensure that the aims of the Sch1 are )lICIeS have develop&J and are available to parents and Prospective parents coverÉng'. admi5sion% bthavtour managemenL child protectioo complatnts, confidentiality, di¢L equal opportunities, heahh and hygiene, parental iDvolvem¢Di safety. Settling-1 tyuÈpment sel¢¢tions, specia] needs. staffimg and ernployrnent. These are regularly reviewed to ensure that they meet the stsDdards of current lyest prdctice,. There have en materÈal changes to the policies sillce the ]a5t rrF¥)rt to ]Dainkn cutrent legislation with regards to chijd proteciion and Well1ng. The manager liaises c105ety wtth the I1 Health Visitor. the Pr&$¢1 LArniDg Alliatv in appropriate cases representatives from Social Services. Siaff are actively eTEcoufdged to additio5 qua]ifi¢8tion& Deseription of 0r OrganitiOn The Nursery School is man2g¢d in alwl]er&InK". l. A management committee consisting of all trustees meets appr0xintety every two months. The manager and her assistant attend these rn¢etiD&8 in an advisory capacity. A pAreDt re[eSentitlV¢ is also invited w attend. The con)mittee '. - Reviews the flat p05ition' and . Considers policy an¢llor other chaDges recOrn by the khool Management Tearn or required by outside b(Klies. 2. A School Management Team (SMD coDsisting of the Nwsery S¢hool manager. AecOWrt Manager aDd deputy ig respoRsible for day-tw nmning of the h0O1. A Ine is ahvays available to tbe sprfr in the event of an wgetjt problem 8rising. A trust¢¢ is nominated a8 the Try res[W511¢ Pern, as required by Ofst¢d R¢gul*ion5. The Secretary is responsible for mailltailltng all the weekly contact with the sKr and for the maintenance of arUnting record% banking of receipts and assisting the ll]aDager in tesolving minor probletlls. signifant 4c¢ivities Out lljain aciivity has always been to W childreD thTwgh their earty yeags ethK&tion. them to leam through play aDd build on th¢ areas that parents Icarers may need 8Utdance 2nd supporL We support school readiness, working in partsmhip Priw Schwls. We used th suppirt transition to school by tsking part in hourty sessions during the Sutrn Tenn .OLf nursery stsff attended these ses5iQTJS to aid a seamless transitioE]. This vear thi¢ to Covid-19, lockdown IM a stop. Children of key Wotr parents and vulnernble children were offered pla¢¢s. Only one child required a pla. the tkursery provided support and guidanc¢ for that family as it was not feasible to Op th¢ S¢ttin& We used our online l¢aming system cfapesty} to con)mtstiicate with pfjr¢nts, placing activtties forthe Childr to do and supwrting the parent thrM th¢se UnprnteAI ttmes. From June the nur5¢ry was able io op¢n and welcomed 8 children bac The transition to school wa5 rnatnly dolle online. attd telephe calls. Children asked to attend their respected primary SGboo]5 without nwsery sthff.
Lenh School Limited f the Trustees forthe Year Ended 31 A 2020 oEcr1VEs AI¥D ACTMTIES General Prtsgress During the y¢ars, we have worked with the communty raising fi]nds to equip our outdoor and ipdoor provision. Early Year5 Pupil Premi h&8 belrKd 51Wrt children to close th¢ gaps in allaiDment and provt(k resourtts to support Speech and LAnguog¢ activities and Shared atsention xtivitie& Development plans are place to secure the of the nursery and the development of a business plw with support of th¢ Parish Council to secure long-terni solutions for autonyms provision within the village plan. Staff training, including refresber courses. has conttnued albeit onlÈlle from March 2020. All stsff have taken their qualifications online to support th¢ir w)fessional development in their responsibilities" First Ai¢L Fd Hygien¢, Health and Safety, Fire Safety Child Protect1( One member of stsff is continuing their next lev¢] of professional development through the Ety YeaTS Foundation Degre¢ training. DBS certific*¢5 ate monitored r¢gu]aTly through supervisions. Parents continue to involved in their thildr¢n's rarr and tIOn through the Online platform Tapesty. This has b¢¢n of great support during lockdown. Input of vollnteers aDd dott%$ ID kind The charity contillues to depend on coltsiderable number of voluntwy hours and donat1 CODtributed by parents and fri¢nds from fiMalD8 activities. Publit Benefrt In planning our xttvitRs the tru#tts keep in mind the Cl)arity Commission guidance on public ben¢fiL FINANCIAL REVIEW Review of fiDan£es The accounts show an ov¢dl surp18 for the year of q875 which compares to a 5p1% of £7.865 Tn the prev&ous year. Future pl8Tr5 Lenham NUery is continuing to work towards implementtng Ofyted r¢comti)enthons to ext¢5 oprnltIeS for chsldren to develop their u[rStandIng of other Fwple's gimÈlarities and differences ill the wder world even fiber and improve the organisation of large group activities to engage all children and keep them fidly intetrsted and involved in the learnillg opp)rnMiti. Lenham nursery is continuing to trdil the 30 hours free childcaTe. This will Teviewed year]y to suit business n¢ed5. Lenham nursery w&ll work Lenhaut Prtmary Schwl to make PTowion to complet¢ the replxement of the outside Surface to mainthin safety, with the help of the community througb the fundraising. Monies fr(n fiu]draising events will once agaio be use to Tepiac¢ to purch&sing of CTaft malleable material E£avers I Chti5tsnas l Birthday For the future, the nurs¢ry is continuing to look into the options and feasibility to ¢XP8nd the nursery into its own prernises on or near the School site. Th¢ nursery secured with the help of the Parish Council provision of18nd within the mmunity for Early Year5 use. The Nursery is fimd rdislg towths the new buildÈng. We are continuing to u¢ all staffs fl aid training aTKI ¢hild prottIOn in line with D¢W legislations. Going concerD There are no Tnat¢rial ullcertainties aih)ut th¢ dwitrfs abilty to ¢ODtinu¢ &$ a going concenL STRucfuRE. GOVERNANCE AI¥D MANACEMEI Governing docwment The charity is controlled by its governing dtKum¢nL a decd of and constiw a limited comp3ny, limited by guarantee, &s defined by thc Companies Act 2006. Risk management The mLStees have a dw to identify and review the risks to which the charity TS ¢xpised arrfl to ensure appropriat¢ contro]5 are in place to provide r¢&sonable &%surnce agatnst fralld and error. Page 2
Rbk REFERENCE AND ADMINISTRATIVE DETAILS 02733877 IEftgland and Walcs) Rtglltered Cb*rity 1041661 Le¢th2m Primary S¢hth)I 25 HJM tAne M#idstone K¢nt ME17 2LL S Hgbbotll MT5 E B Porter Colin Gough TAG (Maidstone) L 10 Coverdate Avenue ME15 9DR ApkroY>lby ord¢rof the bcéEd of rn.... ... ¥)d on its ith)Ifty. MY5EBP(.
Inde endent ExamiDerfs totheT L¢tham N sch] Limited of Independent examiner'$ report to the trusteu of Ltnbm Nursery School LiTritrd ('the Company,) I report to the charity trustees on my examination of th¢ accounts of the Company for tb¢ year eThJed 31 August 2020. Responsibilities and basis of r¢port As the charitys trustees of the Colnpany (a1 also irs dITtorS ford purp)sts of company ]aw} you are ttsponsible fr>r the preparation ofthe acwunts iti accordantt with the requir¢Tnwts of the Con)panies 2006 Cthe 2006 Act). Having satisfied myself that the aUnts of the are not rwuired to k audite4J under Part 16 of the 2006 Act and are eligible for Indendent exaMintho I reEMKt in Irspert of my exarnination of your Charitys accounts as carried out under seclion 145 of the Chartlies A¢t 2011 Ilhe 2011 ACV). In canying out my examination I have followed the Directions given by the Charity commi10 se(Xion 145(5) (b) of the 2011 ACL Independent exatlliDer's Ststent I have completed my examination. I confim that no matters have corne to my 8tt¢ntion in connLYtion th¢ exiDatioll gtviDg me Cause to believe: accounting r0Th were kept in resM of the 18 required by section 386 of the 2006 ACL. or the a¢counts do not accord wtth those records" or the accounts do not comply wtth the accounting requIremts of secÈioJi 396 of the 2006 A¢t other than any requirement that the give a true and fair view whiclt is not a matter considtted as part of an independent examination" OT th¢ accounts bave not Ien prep in accord with the mettth and principles of the Statement of Recommended Pra¢tice for accounting aDd reporting by charities {appli¢able to chariiies preparing therr acwunts in accordallce with tbe FiEWICTa] R¢)rtillg StsTuJard 4)plicable in the UK ad Republic of Ireland (FRS 102)). I have no concerns aDd have cotDe across no other matteTS in comi¢¢tion with the exatnillation which attention shollld be drawn in this report ord¢r to enable a derstandillg ofthe aUnts w be reached. Colin Gough TAG (Maidstone) Ltd 10 Coverdale Avenue Maidston¢ Kent ME15 9DR Pyg¢ 4
rthey 2020 31.8.20 31.8.19 Totsi fid funds INCOME AND B}vmE5 FROM fk)nati¢)Ths and Iyirs 8.(5 8,1M15 Charltabje *¢thities Provide Pre-sch1 edwti( 87.933 87.933 116J03 Otherts]rt8 activili¢s 643 3J 4242 4,115 Totsl 96581 3JgJ I.180 120.618 EXPENDMJRE ON ChAritsble athtti 917 97305 112.753 NET INCOME 193 1875 7.865 RECONCILIATION OF FUNDS Total fwids brought fornrd 30.140 5.895 36,035 28.170 TOTAL FUNDS CARRIED FORWARD 30J33 8577 38,910 36.035
Sthool Limited 'stered number. 0273J87 Baiance Sheet 31A 31.8.20 Total fi]nds 31.8.19 Tota] funds FIXED A&SETS Tangible assets 683 804 CURRENT A&SETS Debto Cash * baTJk aud ID hatsj 569 50.622 569 59,199 547 56,309 8,577 51.191 8.577 59,768 56,856 CREDnORS Amounts falling due within One year (21,536) (21536) (21.620) NET CURRENT sSETs 29,655 &577 38232 35,236 TOTAL ASSETS LESS CURRENT LL4BILITIES 30,338 8,577 38,915 36.040 CREDrroRS Amounts falliDg du¢ after more than one year io {5) (5) (5) NET ASSETS 30J33 8.577 38.910 36.035 FufqDS Unrestrirted fimds Restricted funds 30,333 8.577 30.140 5,895 TOTAL FUNDS 38,910 36,035 The charitable compally is entitled to exemrtion from awlii under Section 477 of the Companies Act 21M)6 for the year ended 31 Allg 2020. The members have Dot requi1 the compally to obtain an audii of its financial statements for the year ended 31 August 2020 in accordance with Section 476 of th¢ CompaDi¢s Act 2(Kl6. The trustees acknowledge their reSnSibIlitieS for (a) ensuring that the charithble ComFY ke¢ps ac)llg record8 that compty with Sections 386 alld 387 of the Compgntes Act 21106 artd preparing fjnallckal sratrments which give a true and fdir view of the stste of affairs of th¢ charitable ¢(trpanY as at the end of each financial year and of its sluS or deficit foT ¢a¢h financia] year in accordanc¢ with th¢ requirements of Sections 394 and 395 and whscb otherwise comply with the requirements of th¢ Companies Act 21M)6 relating to finala1 slatements, so far &5 applicable to the clwitsbk company. (b)
5ubJ'eLtothe smolt ¢)mpat¢S Te@. EBPorf¢r:.
iKnham N School LÉttJited Notes to the Fin cial Ststements forthe Year Ended 31 Au 2020 ACCOUIYTING POLICIES Basis of preparing the finncil stst¢meRts The financial stateMS of the charitable compony. wbich is a public entity Under FRS 101 have been prepared accordance with the Chariiies SORP (FRS lo2).A0untln8 and Reporting by Charities: Statement of Recornrnended Practice appliuble to chaTities preparing their accounts in accordance with the Financial Rewrting Srandard applicable ID the UK aThl Republic of Ireland {FRS 102) (effective l January 2019),, FiJwicial iieporting Standard 102 Tbe FitwKial Reporting Stndard 4)plicable in the UK and Republic of Ireland, and the Companies Act 2(M16. The fmancia] statements have been prepared un(kr the historical c05t convention. ID¢om¢ All in¢orne is recognised in the Slatement of Financial Activities once the cljarity b&8 entitlement to the fi]nds, it is probabl¢ that the income will be rettived aDd thc amount can be measured reliabty. Eipenditthre Liabilities are r¢¢ogttised &$ eXpdib)re a5 soon a5 there ts a legal or coDslnthve obligation committÈng the charity to that ¢xpendittire, li is probable that a ttansfer of economic benefits will be required in settlement and the amount of the obligation can tneasured reliably. Expenditure is accounted for on an accnthls basis and h&8 been Clalfied under headings that aggregate all cost retated to the ctegory. Where costs cannot directly attributed to p¥rtiadar h¢adings ttrw have been allocatryj to ¥tivities on a basis ClSnI with the use of resource5. Tsngibk re assets Depreciation 15 provid¢d at th¢ following allval rates in order to wriÈ¢ off ¢ach &8set over its estimated use1 life. PEaTrt alld macbinery 15% on reducing balance T¥xatlon The charity is exempt from 0)rN)rati tax OD tts charitable artiviÈies. Fund sctounting Restricted fimds call onty be used for particuknr Testricted purw within the objects of the dwity. Restrictiolls arise when specified by the doDororwhen fuThts are rnised for particular restTiCt¢d wrp05es. FurtheT explanation of the rth and pw of futKI Rs illchknkd in the notes to the financial giat¢ments. Hlre purcbase and leJsiDg Rentals paid under owating leases are cbarged to the Statemem of Financial Activities on a straight line basis over the period of the lease. P¢nsion costs ¥Dd oth¢r post-retiremt bentfjts The charitable company oixrates a defined contnl>ution [510 scheme. Contnl>utions payable to the charitable companys pension h¢m¢ are charg¢d to th¢ Ststrment olFinancial Activities in the p¢ri(xi tL) which they relate. continued...
nham N Sch(1 Limited te t the Financial Ststetnents- continuuj for the Year Ended 31 A 2020 (YrHER TRADING ACTIVITIES 31.8.20 31.8.19 Fundraising events 2.643 1599 1,554 2,561 4242 4,115 ET INCOMFJ(EXPENDfTURE) Ne( incomel(expendTture) is stated after charginy/(crediting): 31.8.20 31.8.19 I)epreeiation. owned Hire of plant and machit*ry Other operating l¢&s¢s 121 336 142 4,246 TRusfEES' REMUNERATION AND BENEFITS There were tsustees, reMWMali or other benefits for the year ended 31 AuguK 2020 nor for the year ended 31 August 2019. Trusles, expeM&q lli¢r¢ re no trw8te¢s' expenses paid for the year ended 31 Aiigiist 2020 fty the year ended 31 Aiigust 2019. STAFF COS75 31.8.20 31.8.19 Wages and salaries 83,696 1213 97225 1,135 84,909 98,360 There wetr also staff training costs incuffd in 20 of £151 (2019 £240). The average nuniber of employ during the yearwd5 &s follow5: 31.8.20 31.8.19 Nursery staff No ¢mploy¢es T¢¢¢IV emoluments in ¢xcw of £OO.(KK). continued...
Scbool Limited Notes to the Financial sernents- continued forthe Year Ended 31 Au t 2020 COMPARATIVES FOR THE sfATEMEKf OF FINANCIAL ACTivrrIES Total fimds fimd fijnd INCOME AND ENDOWMENTS FROM Charitabk aetiyities Provide Pre-schwl ¢duc*ith) 115.144 1359 116.503 Other tr&ling activtties 2.115 4.115 ToÉai 117259 3J59 120,618 EXPENDITURE ON Charitable activities Provide PrSchool education 111435 318 112.753 NET INCOME 4.824 3.(141 7,865 RECONCIUATION OF FUNDS Total funds broughl fonvard 25.316 2,854 28.170 TOTAL FUNDS CARRIED FORWARD 30.140 5,895 36.035 TANGIBLE FIXED ASSETS Plant and maehinery COST At I September 2019 and 31 2020 9.806 DEPRECIATION At I September 2019 Charge for year 9,002 121 At 31 August 2020 9.123 NET BOOK VALUE Ai 31 August 2020 683 At 31 August 2019 Page 10 continued...
[haM N h(1 Limited Notes to the Financia] forthe Year Ended IAU LmRDts. contlnued 2020 DEBTOILS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.8.20 31.8.19 Tr&le debtors (24) 593 89 458 569 547 CREDITORS: AMouKfs FALLING DUE WITHIN ONE YEAR 31.820 31.8.19 her cr¢ditots 21.536 21,620 io. CREDITORS: AMOUNtS FALLING DUE AFfER MORE THAN ONE YEAR 31.8.20 31.8.19 Other CTeditOTS MOVEMENT IN FUNDS Net movement in fimds At 31.8.20 At 1.9.19 UDregtrietsd fndS General fi]nd 30.140 193 30.333 Restricted Restricted Futhds 5.895 2.682 8.577 36.035 2,875 38.910 Net ill fulld% Incl in the aiM)v¢ •re a% folknv&" Incoming Resources resour¢e5 expended Movement in fimds Unrestrieted fumds Genernl fimd 96,581 (96.388) 193 Restrid¢d fundq Restrict Fun 3.599 {917) 2,682 TOTAL FUNDS l(K).180 (97,305) 2.875 Pageii continued...
lxllham N Sch(K)l LTmtted Notes lo the Fillan¢ial Statema)ts- continued for the Year Ended 31 A 2020 ii. MOVEMENf IN FUI¥DS- ¢ontiti4ed Comparalive5 for movelnent ID fuj Net movement ID Sjnds At 31.8.19 At 1.9.18 Unrestrleted funds General fimd 25J16 4.824 30,140 Restri¢ted fvnd5 Restricted FuJ$ 1854 3.041 5,895 TOTAL FUNDS 28,170 7,865 36,035 Comparative net movement Tn fimd& inchthd ID th¢ above are as follow5.' Incoming Resources Movement in fimds Unrestricted General fjjnd 117259 (112,435) 4,824 Rcstrictsd futtds Restrictrd Funts 3.359 (318) 3.041 TOTAL FUNDS 120,618 (112,753) 7,865 A cwr¢nt year 12 months and pri year 12 nKffth ¢i)mbitied kK)sition is &5 follows: Net movement in fimds At 31.8.20 At 1.9.18 UTrrLstNted funds Genernl fimd 25.316 5.017 30.333 Re5trithd funds R¢stricted Fullds 1854 5.723 8,577 TOTAL FUNDS 28,170 10,740 38.910 Pw12 continued...
School Limited Notes to the FinanGial Stswnents- contimued for the Y¢ar Ended 31 A 2W20 MOVEMENT IN FUNDS. tied A Current yw 12 months and prior year 12 months CtbIlled net movement inclLthI in the alx)ve aTe ts follow%'. R¢SOu Movement ¢xpended n funds Unrestricted funds General fimd 213.840 (208,823) 5,017 Restricted fund5 Restrided Funds 6.958 (1235) 5,723 TOTAL FUNDS 220,798 (210,058) 10,740 12. RELATED PARTY DISCIDSURFS There were no related party traD5actiotLS for the year ¥Kkd 31 August 220. 13. INDEPENDENf EXAMINERS FEES The independent examititts fees for the yearw¢Te £78012019 £780). Page 13
h(w)l Limiknl t>etasled Ststement of Fit)an¢ial Artivtli forth¢ Year Ended 31 A 202 31.8.20 31.8.19 INCOME AND ENN)WMENrs Donations and kgaeies Grant5 8,(KJ5 Other tradlttg *ctivi¢ie5 Fundraising events Other income 2.643 1,599 1,554 2.561 4242 4.115 Charitable ¥ctiwi¢ies Charitable activities income 87,933 116,503 Totgl ineoming resources 100,180 120,618 EXPENDITURE Support eosts MallagemeDt Wages Staff cost- pension Htre of plant and macbinery Oth¢r opeming leases Registration & fees Staff fdining IAsurance Utslities Adv¢rtising & telephone ConsU]Dable & sundries Cleaning Depreciation of tangible and heritage &ts 83,696 1213 336 4,81)0 477 151 97,225 .135 4246 237 240 613 736 271 6,717 298 142 1.005 779 2.633 250 121 96,105 111,860 Fin&Dce Bank chargds 60 CoverDant¢ Accout)tsncy and Ial fees 1.140 833 Total re50ur¢es expended 97,305 12.753 Net ineome 2.875 7,865 Page 14