CISTERKDCONIPANV NUMBER: In733877 IFgI*lld and Wales) REGISTKRED CBARtrY NUMBER.. IIM1661 Unautht¢d Statements 2021 TAG (maid¢) Lld 10 Cov¢rdai¢ Av¢nue Maidslone Kcnl ME15 9DR
Scknl Limited Contents of the F&Dancial Statanetlls Report of th¢ Ttws¢¢es lnd¢p¢d¢t Ex8TnintrsRrtx)rt Ststement of Fbxaticial Activities Ball(l Sheet 6 to 7 oles to the WJnanLYal Slateme4Jts Detsiled siatett)entof Financial ALliVtties 14
LMham Nws S¢lKK>I Li]nited for the Year Endcd 31 Au 2ff21 The truste of whom S Hebborn F8q and MYS E B Porter &TE akn dire¢tors of the charity for th¢ purposes of the Compawes 2tkn, prtsfflt their tr1 Wtth the financiai of the clwiry for the year ended 31 August 2021. The thJstet¥ hve &lop1 the w>vi5]o of Ac(XXting 2thl Rep)rtiTtg by Charities: Statement of Recommended PTacttce applicable to charities prqwin8 theit acts)unts itt St0[ wilh the FiTwla1 Repyiin8 siandard for Smaller Entitie5'Accounting and RerAJrting by Chariue5" leffeaive 1st laDwy 2015). Objtrtlvu #Dd •lmi Lenham NuTsery S¢hool bs governed by its Mcmorandum and Aniclcs of AlatIOn and aims lo provide high qualty re-schl eduwion in A s&fe enviroTllneni forehildr¢n iylow the compukn age. PAr¢mal involvement is encourng¢d. PolirieJ to fuTth¢rour obiettsves In order to ensuTt thot th¢ aims of the Nursery SckKKl are meL lici¢S hw¢ br d¢veJowl and avii14bl¢ to paT¢nts and prospective par•)ts wveJin8.' thlssl0r. behaviout mwaLE chltd treeo ¢c4np18ints. eonfidentialtty, dièi, equaj oprK)rtunitics Iteatth aj hygiene. rar¢rrta] involvemrni safety. settling -in. equiprThent seleaiO sp1] needs. s¢4ffin fjmploym¢nL '17Kse Art regularty reviewoj to th81 th¢y meet th¢ Sthndard3 of ¢$1 PltICe.. There hve been material ¢IrIg2S to the policÉes since tbe la%i tep)rt to tyain¢ain ¢wreDi legis]ati00 with r¢gard$ to child prot110 artd wrlllKirk The rnsng8er liaisea t11Y wtth the loe41 He VisTI)r. the Py¢-8chfy)l Le4min8 Alliance Bnd, in Jpproprtats e& rePrntatiV#S from SoGiai servi5. 5ff aTe aaively ¢[U[aged to gain athjiiional 9lfi()n$. D&Ycrfpi5on ofwr ownlstlo The Nursery SclK¥)l is mBne8cd in ll ttier structure.. l. A marement committee consi1n8 of all mlqeos meets arxiM]Y evay twyj momhs. The manwr and her - Revicws the financial Frt)sItiC. and . Conside1¥ policy andloroiher recommathj by Selm1 Man•8•n>rt ieam OT Tequiroj by outside kndies. 2. A School Management Te4m ISMTI consiMin8 of the Nurw SelK)I maTW. ACcots M08¢r nd deputy i$ re$poThsible for &y4(thy nbnntTh8 of the school. A trustee is w•y9 4vfjilabl¢ kn the SMT iTh th¢ ¢v¢nt trf #n ursent pbM ari5in8. A truse is nominated as the (lated pergx, & ftquirtij by Of5 ReRuiw. The Se¢ret8ry 18 r&w)r£ible fOrm&tntsinu ail theweekjy cryjtsci with th¢ SNff. The Accourtts Nfmager repxts to DirrAorn nDd Tn>¥ on n tertnly bASi5 ad kery5 cl¢M (x)nlac4 wtth DttEctOT5. Maintains all the acwunting recor&. bankin& credit control }d a¢counts' aTrJ &%silltN8 th¢ manager in r¢solving mit)or problems. SiKllifie4nt acliviti Our m¥Lin ¥lEy has dways ¢hildm their ¢&ty y¢aes educattrXL them to leRrn play and build on the artas tFt partDtslcwus may n¢¢d guidaucc aDd sp4¥pL We gupwt sdmxhl readines4 wThking in with Prirtiary SCI. Juty 2021 we lcomed tberS to come and visit ttleir new coJMrt. Swember 2020, the with only ha]fof its A Djrther IkdOw) w*$ in Jsnuary 2021, our cohort SI11)k to a third. ODly 11 familKs carrityl co trKmging theit thildtrtl, nursery had uli11 tbe rlough h¢The yet again. The nuw StruL# the 5essiors over a 3 day week The nursery opeTrted a phtsed return back to nursery frommarch 2021.
SchcA)l Limited for the YeArEnded 31 Au t21721 0ECTIvES.4D AC]IVITIES G¢n¢r41 Progr During the years, we hAve worked with the ¢(Munity raising funds to cquip iyr cAtEdcM)r and inthx)r pmvision. Fundr318 wntiThu¢s to replftt resouw aAI uwiV¢ thc Twr5 Unable to fimd rnise due to covtD during this AcJem?c Year. FATly Y¢8ts Pupil Pffemium h&s held supy>rt Chik1 io close gap5 iD attain• alld provide r¢sources kn $iyix)rt and Lan8ua8e activtties and shared attention &xiviii¢s. Deyel0pmrt pl8ts are in place to se£urt the firturE of the nursery •nd the 4kvelotAneni of H bLLsslle%s plan widi SUPP of th¢Parish Council to lolkg-term solutionsfor autOnYrL Fffowision within thevillage plall. staff trailliD& in¢luding Jyfreshtr ¢(WTSC5. cthtin¥Jed aJirTt online. All #aff have tsken their q1CationS online to ptth their pro1011 developmelrt in thetr res11>]][tle First Ai(L Fd Hygierte. Health and Safety, Fire Safety d Child prection. OThe member of s¢a&fis cofttirtW their Ixt level of professiongl deve]opment thTh)ugh the E3rly Parents continue to be involv& in their childreD'S care and through the (line platForni Tam. This h18 been nf grr supwrt durillg lockdowL tnputof volllnte¢r5 gmd donxtÉon4 in kitid Due to the Govetnments restrictions COVtD w V0hurte wfTe alloWd withitt the STnall contributions were receiv to COrPPE costs. Publit Benefit In pla18 our activities the trteeskttp mirdtbe (hrity Conjmissioo on pthlic knefft. FINANCL4L VIEw Review of The accounts slW an ovetall deficit rth¢yearof £1,478 l¢b wnpwts ty>•surplys of £2.875 in thepreTriou$ ye4r. Future plAns LLJtham Nurs¢ry is r4)ntiTtuing lo WO tOY4ards impl¢mcTrtsng Ofthl rem[dations to extend opportunities for Childr to develop their und¢E5tsthg of 4)th¢r p¢opl¢s similarÉtse5 &id diffe¢¢5 tn the wider wortd even furth¢r and improve the org8nisatiott of wvities to engage all ¢hilth•) 8tuJ kttp them fijlty interestyl and Èllvolved in the learning opportunttie LKth8ro nursery 15 continullLg to trailthe 30 hows frEe L4Jlldcar¢. This will reNiewedye¥rly to suitbusilless n¢eds. IErdwn nuTsery will with tthham Priojary Sch}7 tr> make to (%xnplaE the replacement of the outside Surfa to maintsin saf&y. with the help of the community throughthe fi]ndrrising. This )ear the repl8¢emeni of toys pur¢hasing of ¢raft and malleable uMteria]& Leavets I Christin&s IBithday gifts have beeo purchased using T¢wved fimds. For the the tHLTsery is conttDuin8 to l(th inkn tk opfiolls aDd f¢85ibility w ex the nLrsery itttr) its premises on or near the sclaN)15ilc. The nurstry s¢cutrd wtth the help of the Parish Council wkvisioTh of laod within the e<mimunity for Ethrly Yea¥9 use. This is oill ongoing. W¢ are wntilluiD8ts upth all stsffs fitstaidtraTllits8 and ¢biId in ]ine with new Ils]stio& srRucfuRE, COVERNANCE AND MANAGEMEKr Governyng The charity is ujntrolkd by its governin8 th)Gutneni a de¢d of and a limiwl company. limited by guarante4 a% d6fllKdbythe Compnies Act26.
ortof the TnLSte 2021 srRUCtURE, GOVERNANCE AND MANAGEMENT Riik man#gemellt The tsusttts haye a duty to i(kntify and review the risks ts) whith Ik thrity is ex[x%l gJ]d To ensure appropriate REFERENCE AND ADMENIThTIVE DETAILS Register Compsny Dumber 02733877 (E]]glaud aE Wales) ReSterS Chiity ttumbÈr 1041661 Rryls¢ered office Letthatn Primary SCIMM 25 Ham LaDe Maidslone Kent ME172LL Trnstees S Hebborn MTS E B Porter IndepeDdeRt EmIller Colirk Gough TAG (Maidstone) Ltd 10 Coverd¢ AvAu¢ Maidstone Kent M815 9DK Approvedby orderof the boardofthjstetson.. signed on its tr*h8lf by". - Trustse
rldent
Lenham N
inerfs R
SclKK>I Limited
Independent tMIng5 rwrt to the iruste¢s of IADhary Nursery School Limited Cthe Companv)
I rep)rt to the charitythstees on my exaMittofth¢ aLxountsoftheCO]nY fortheycareThbJ 31 August 2021.
RÈspollsibilit&es basis of report
As th¢ ¢h&Tity's trusie¢s of the CopanY land also its dirt(l(S the purEw of company Isw) you aT¢ Tesp¥)nsible for
the prewdrion of the accfjunts in accordance with the rquIYemlls of the Comp3nies Act 20[ (the 21x16 Acfj.
Having satisfied mYf that the of the Company art rb)t Tequired to be audiied P8rt 16 of th¢ 2006 Act
and ar¢ ¢liwbl¢ for independeDt ex8rnttjati I rep)rt itt of rny ¢xamwtation of your charity's acwunts as ¢atTid
out urtdeT section 145 of the Chttrttits Act 2011 Cthe 2011 Acfj. It) eWryiti8 01rt ]ny examination I btvt followed th¢
Directioos given by Charity Commi10 wthrs¢¢¢iC 145151 Ib) ofthe 201 I A¢L
IndependelltexaminePs st#teweot
I hav¢ mpleted my ¢xam¥natson. I wn6rn1 th matters hav¢ rom¢ to llLy 8tt*)tion iti wnn¢L
forthe YearEknbJ 31 A 31.8.21 Totsl funds 31.820 Tots] fun&8 Unrestrtcred Restrided fuDd IEMCDME EfrfDowMElfl3 IfROM Donatio and l¢wics &143 8.143 8.005 Cbaritbk activitie5 Providt Pre-school educatio ,122 91,122 87,933 Othertrading xtkvities 1,063 4.242 Tol¥l 98265 1.063 99?28 I(,]80 EXPENDTrtQlE ON Charit8ble xctiYldÉ Provide Pre-Schtx)I tAluca ).414 iJ92 100.8( 97J05 NET INCOMFJ{EXPENDrruRE) {1.149) (329) {1.478) 2.8?5 RECONCILIATION OF FUNDS Totsl fwjds browt forw*Td 30J33 8,577 38,910 36,035 TOTAL FUNDS CARRIED FORWARD 29,184 8248 37,432 38,910 Page 5
SclKx>I Limi number. 027338 31.gai Unrestrictrl Restricted ro fvnds funds VIXED ASSETS Tangible &&sets 914 914 683 CURJENT ASSETS Delxors Cth & bank and iti 1.938 66529 1.938 75,177 569 59,199 8248 8248 77.115 59.76S CREDITORS Amounts fallitig duewithin one year {40592) {40.592) (21,536) NETCURRFr+¥r ASSEIS 28275 36.523 38232 TiyfAL AT[s IX&S CURREprr LIABILrfiL5 29.189 8248 37,437 38.915 CREDITORS Amourlts falliD8 due aft¥thoreth) oneyear io {$) {5} (s) NET L%SETS 29,184 37,432 ?8.9lO FUNDS Unr&strictEd fuT Restrscted fijnds 29,184 8.248 30,333 8577 TOTAL FUNDS 37.432 38,910 The charithl¢ ¢ornp4ny is evtitkd to from wdit SeLXioi 477 of tbe C¢xrtpuie5 Aet 2006 for the year ¢nded 31 August 2021. The Enthnbets haye not r¢qillr¢d th¢ L¥MDPW tty obtsin an alIE of its fuwicial sthtements for the year erkded 31 Augugi 2021 tJ Wr9j)¢e with £) 476 oftheC¢ynF4nie% Act 2006. Th¢ tswiees acknowldge thetr r¢sw51b77It1es (a) ensuring thaE tt charitsble keeps ar1n8 re£ords that rA)h)pty with stiOns 380 )d 387 of the CompRnie5 Aci 2006 and preparing f¢D8rKia] statements which 8ive a true 2nd fair view of the th of Affairs of the charitable ¢ompatJy as at the ¢nd of fm4nri41 y¢ar 4t of tts sury15 or d¢fict¢ for e¥h fi¥janGl y¢ar in aKord3nc¢ with the requtrements of Sextions 394 and 395 8lld which othersvise comp]y pjith the rwiiremefjts of the Comp•)ies A¢t (b) continued...
NUT S¢h l Limitcd .. 027338 The5¢ fiDancial ststemcnts ha beal petknj in with thc ErovisioJ> awliLle to dwitable comp4T2ies subiectto Ihe 5rnatl companits re8tme. The Elne ve 2tqwoved bj the &)9rd of Tntsteeg 2Tr1 authorisd for issue on and were si8ucd L tts by.. E B Porter. Trus S Hebbcn- Tnjstee
os th¢ Fin forthe Year F.nda 31 A st 2021 AccouprfipiG POLICIES Basis of prerIng the finTr£id stat¢ts The financi81 statements of ihe clwitsble eompry, 7¢h is a public benefft under FRS 101 have b preparcd in accotdance with the Charitso SOKP (FRS lff2) 'Aca>untill8 and RepMtiTh8 by Charilies". SEatellJent of Recornmended PraLaice applic4bl¢ tc+ ¢ht¢i¢S eP9ring their acwuffjs in with thc FiTthnci41 R¢portiDg Styndard appli1¢ in the UK 8Thd Republi¢ of lfflomd ks 102) (effective l January 20191.. Financial RwtiTrg Staodard 102 Tr Finwa¢ial ReFtstiBg Stsndard 2pplithl¢ in the UK aE)d RepubJi¢ of IrFknd' and th¢ COmpE¢S AGt 2(#)6. Thc finanrial have been ut%&r th¢ hi5ruricai cost Intome All incorne is rwi%td tn thc Statement ofF#mnci Adivities chariiy athtltment to tb¢ fi]nd5, it is probabletFotthe income wJlI retsiV aJd the •I)(n¢ reliab]y. endtre Liabiliti¢s are T¢cogTriscd as exF¢nditure as som as thoE is a legal or constructive obliwion committing the ctwiry EO ihat expenditi]rt. it is probRble that a transfer 1rfecorKmi tthetts will k requir¢d ui settlement and the 8mourrt of the obliwation can rnur reliably. Exdire is #¢wunted for on an acttuais b&si5 and ha5 been clwified under hegdingg th8t aweg all Cl Telad kn the oxtegory. Where costs (xnnot be directly attrÈbuted to particular headings they have iKen aik)Lkd to 1vIll¢S on a bo5i5 (1sisttt with the use of resources. T181ble fixed a$5ets Depreciatioo 1$ providd * th¢ folknvtng aUaL ratrs otdeE ty lte off asSCt ovff its t]s¢ful life. Plant aTrd machinery Cornput¢r equipm¢Trt 15Vo on rthiti8 balatste 1S°hon r¢thKing b&lanrK T•x4tion Fulld attountiiig Unrestrtcted futHL8 can be InacL¥)rlIhthe chitable0bjiVes atthediscretion of thefft. Restricted fun onty be used kn particular r¢strictyJ pUry withitt the obi¢¢ts of the charity. Restrictions arise wheTr specified by the d0T QT when funds 8r¢ Msed forpwtioJlarrt5trthd PUTFK>SfS. Further exp]antion tsf the of each is in¢lvd>S ill the notss ts)thtrfiJJancial slBtem¢nts. Hire purdweand kasing commitmeBts Rtntr]s paid er owing lews ar¢ ¢b8rggJ the Sthtemtht of Fi[WKi Activities on 2 Ight line 18 ov¢rthep¢riodofthe le8SL compan& pension scheme are tothe StstEmelltof FIrClaI Athvitses in to which they relate. continud...
ote5 to the F. rthey Statsments- Lx)n st 2021 OTHER TRADING ACTivrn¥s 31.8.21 31.8.20 FutLdrai5llig ¢v¢nts 2,643 1.063 t99 4,242 NET INCOMFJffjXPENDrruRE} Net incomel(exrtndi) is at&j#fterthMgI(Ucdrt. 31.821 31.8.20 161 121 336 4,800 Hire of p1alltat machinuy Other operating leases TRusfEFS B£mURATION AND BEP4EFITS Thtx¢ We no tt4]stEes' retnurmfioD or cdher benefits forthe ycar ended 31 Aw 2021 nor for th¢ yr cnd¢d 31 Aug 202 Tnt*9' +4yé#s• Th¢r¢ We txs trn5tE¢S' pid for tr year ended 31 August 2021 ft)r the year endeAI 31 August2W20. 31.821 31.8.20 Wages and sa]aEies Other pension rAb5ts 81J62 1.147 83,696 1.213 84.9 Thv¢ w¢tt alsostaffttaitiitlg oJ5ts iwjtred 2ff21 of £708 {2020 £1SE). The average mootbty numlxrof eMpknytrs(I the ywwasa% follo. 31.8.20 No ¢mpknyee8 reeeiyerf emolumefy in exca48 of£fA).(M.
Lenham N for the Year Ended 11 All ust 2021 COMPARATIVF3 FOR THE STATEMENT OF FINANCIAL ACTIVITIES Toro1 fjmd fund tA)nations and lega£tes 8,(KJ5 8.fy)5 Chn(b artivtÈiÈ8 Providr PrE-sE edtitA 87,933 87933 Othettrnding activitie5 643 3,599 4242 Tot4] 81 359) 100.180 Charitxble a¢tiviths PTovid¢ Pce-school eduC*)n 96J88 917 97,305 NET INCOME 193 1875 RECONCILIATION OF FUN8 Totsl fvndg bromgbt forward 30,140 5.895 36.035 TOTAL FUNDS CARRIED FORWARD 30333 8.577 TANCIBLE FIXTD A18 4]ipm¢nt Totals COST At I Scpt¢mkr2020 Additiotss 9.806 l50 9.806 392 242 At 31 August21Y21 244 10,198 DEPRECL4TION At I SeptemLw2020 Charge foryear 125 36 161 At 31 Aug¥t 2021 9248 36 9284 NET BIM)K VALUE At 31 AUW 2021 708 206 914 At 31 August220 683 Page io
i£nhsm Sch7 Limitcd ts. t20 DEFMILS: AMOUfllS FALLlf4G DUE IvmirN OP4E VEAR 31.8.21 31.8.20 Trdde debtiY5 Pryjayments 1241 1.938 593 1938 569 CREDITORS: AMouKfs FALLING DUE WTTIIIN ONE YEAR 31A.21 31.820 40J92 21,536 cREDORS. AMOIINTS FALLING DUE AFIER MORE THAN ONE YEAR 31.821 31.8.20 11. MOVEMENT IN Fuf4DS Net Ai 31.821 At J.920 in fullds Unrestricted rd$ Gener41 fiTrd 30J33 (1.149) 29.184 Rc5trÉded FuE]ds 8J77 {329) 8248 TOTAL VUTrn)S 38910 (1.478) 37.432 Net movemeng in funds itiduded inthe above are &% folknbx" 12Jcoming MovemenÈ Unrf5tricted fund5 Genera] fund (99N14) {1,1491 Restricted fun Restric*d Fd3 (1.392) (329) 99J28 {JOO.806) 11.4781 Pa8eii )ntinued...
l Limi Notes toth F. YedrEn 021 ii. MoVE1¥fEP IN FiQYDS. ¢oDtinued Compgrgtives for movemext in funds Net At 31.8.20 Atl 9.19 UreStriCted IndS 30.140 193 30533 Restricted fund8 Restri¢t¢d FuTLds 5.895 8.577 36.035 2,875 38.910 Compayative n4 movernem in W included ID the aiN)v¢ are &$ follo. RwJtJrtss MoverneTrt Unrestrided G¢n¢rdl fi0 96531 (.388) 193 Restricted fuTrds Re5tri¢d Funds 3J99 1917) TOTAL FUNDS 100.180 {97J05) 1875 A ¢Wrtye 12 m(xttk ar4lprioryear 12rnonths ¢ombti)e4J p)sÈtion is as follows: moyctnent in ftmds At 31.8.21 At 1.9.19 Unrt8tricted 30.140 (956) 29,184 Restrictrd Funds 5,895 2.353 8248 TOTAL Fuf¥])S 36,035 lJ97 37,432 Phg¢ 12
for theyear Elta JI MOVEMENT FUNDS- continued A cunpnt Y 12 montb and prior ye8r 12 montlLS wnbitKd nct Dment ill in¢luded itt the above as follows: in fund UD)*Strfftcted fuDds GEneTa] fund 194,846 (195,802) (956) Restriered fvD Restrithd FUdS 4.662 (2,309) 1353 TOTAL FUNDS 199508 (198.111} lJ97 RELATED PARTY DISCIA)SURES Thue v4ere llo relatyj pw foTtheyegr 31 AUWLrt2a. INDEPENDETrrr EXAMIRs FEFS Th¢ iDdependent ¢Ener$ fee$ fortheyts wer¢£780 (20W £7801 p13
Detail nt forthe Year Fmd¢d 31 A t202I 31.8.21 31.8.20 Grants 8.005 Othertrading divi¢ FuTh(ITWSin8 ¢vet Oth¢r incomt 2,643 1.599 I.13 1,063 4242 Chxritsble activities Clwitable &tivkti¢s InMe 90.122 87.933 Totsl itstoming resources 99J28 I¢KI,180 EXPENDrruRE Support tosts Mallagelllent Wax Staff o)5t- pension Fre of plani #nd rnaehinay Other operating lease5 Regtstrdlion & fees Staff training Insurdn(% Uti]itie5 Advertising& telephone Consumabl¢ & sulldries Cleaning Drpreciation of tan8lt >le and h¢rilage ass&8 81.362 1.147 83.696 1213 336 4.8 477 4,798 497 708 568 3,336 314 1.005 779 1633 250 121 97,679 96,105 Bat charg&s Govem•ttee eosts A¢wUtan¢Y and Le8fe¢S 3.043 1.140 100.806 97J05 Nt (¢SpendireIlle0me (1,478) 1875 Pa8e 14