CISTERKDCONIPANV NUMBER: In733877 IF￿gI*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 B￿all(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 &lop￿1 the w>vi5]o￿ of Ac(XX￿ting 2thl Rep)rtiTtg by Charities: Statement of Recommended PTacttce applicable to charities prqwin8 theit acts)unts itt St￿0[￿￿ wilh the FiTw￿la1 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 A￿latIOn and aims lo provide high qualty r￿e-sch￿l 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 SckKK*l are meL ￿lici¢S hw¢ br￿ d¢veJowl and avii14bl¢ to paT¢nts and prospective par•)ts wveJin8.' thlssl0r￿. behaviout mwaLE chltd t￿ree￿o￿ ¢c4np18ints. eonfidentialtty, dièi, equaj oprK)rtunitics Iteatth a￿j hygiene. r*ar¢rrta] involvemrni safety. settling -in. equiprThent seleaiO￿ sp￿1￿] needs. s¢4ffin￿ fjmploym¢nL '17Kse Art regularty reviewoj to th81 th¢y meet th¢ Sthndard3 of ￿¢$1 Pl￿tICe.. There h*ve been material ¢I￿rIg2S to the policÉes since tbe la%i tep)rt to tyain¢ain ¢wreDi legis]ati00 with r¢gard$ to child prot￿110￿ artd wrlllKirk The rnsng8er liaisea t1￿1Y wtth the loe41 He￿ VisTI)r. the Py¢-8chfy)l Le4min8 Alliance Bnd, in Jpproprtats e& rePr￿ntatiV#S from SoGiai servi￿5. 5￿ff aTe aaively ¢[￿U[aged to gain athjiiional 9￿￿lfi(*￿)n$. D&Ycrfpi5on ofwr ownls*tlo The Nursery SclK¥)l is mBne8cd in ll t￿tier structure.. l. A mar￿ement committee consi￿1n8 of all mlqeos meets ar￿￿xiM￿]Y evay twyj momhs. The manwr and her - Revicws the financial Frt)sItiC￿. and . Conside1¥ policy andloroiher recommathj by Selm￿1 Man•8•n>rt ieam OT Tequiroj by outside kndies. 2. A School Management Te4m ISMTI consiMin8 of the Nurw SelK￿)I maTW. ACco￿ts M￿08¢r *nd deputy i$ re$poThsible for &y4(thy nbnntTh8 of the school. A trustee is ￿w•y9 4vfjilabl¢ kn the SMT iTh th¢ ¢v¢nt trf #n ursent p￿b￿M ari5in8. A trus*e is nominated as the ￿(￿l￿ated pergx, & ftquirtij by Of5￿ ReRui*w. The Se¢ret8ry 18 r&w)r£ible fOrm&tntsinu￿ ail theweekjy cryjtsci with th¢ SNff. The Accourtts Nfmager repxts to DirrAorn nDd Tn￿￿>¥ on n tertnly bASi5 a￿d kery5 cl¢M (x)nlac4 wtth DttEctOT5. Maintains all the acwunting recor&. bankin& credit control ￿}d a¢counts' aTrJ &%silltN8 th¢ manager in r¢solving mit)or problems. SiKllifie4nt acliviti Our m¥Lin ￿*¥lEy has dways ¢hildm their ¢&ty y¢aes educattrXL them to leRrn play and build on the artas tF*t partDtslcwus may n¢¢d guidaucc aDd sp4¥p￿L We gupwt sdmxhl readines4 wThking in with Prirtiary SCI￿￿. Juty 2021 we ￿lcomed t￿berS to come and visit ttleir new coJMrt. Swember 2020, the with only ha]fof its A Djrther I￿kdOw) w*$ in Jsnuary 2021, our cohort SI￿11)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 0￿ECTIvES.4￿D 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. Fundr￿31￿8 wntiThu¢s to replftt resouw aAI uwiV¢ thc Twr5￿ Unable to fimd rnise due to covtD during this Ac*Jem?c Year. FATly Y¢8ts Pupil Pffemium h&s hel￿d supy>rt Chik1￿ io close gap5 iD attain• alld provide r¢sources kn $iyix)rt and Lan8ua8e activtties and shared attention &xiviii¢s. Deyel0pm￿rt pl8ts are in place to se£urt the firturE of the nursery •nd the 4kvelotAneni of H bLLsslle%s plan widi SUPP of th¢Parish Council to lolkg-term solutionsfor autOnYrL￿ Fffowision within thevillage plall. staff trailliD& in¢luding Jyfreshtr ¢(WTSC5. cthtin¥Jed aJirTt online. All #aff have tsken their q￿￿1￿CationS online to ptth their pro￿101￿1 developmelrt in thetr res￿￿11>]][tle￿ First Ai(L F￿d Hygierte. Health and Safety, Fire Safety d Child pr￿ection. OThe member of s¢a&fis cofttirtW￿ their I￿xt level of professiongl deve]opment thTh)ugh the E3rly Parents continue to be involv& in their childreD'S care and through the (￿line platForni Tam. This h18 been nf grr* supwrt durillg lockdowL tnputof volllnte¢r5 gmd donxtÉon4 in kitid Due to the Govetnments restrictions COVtD w V0hurte￿ wfTe alloW￿d withitt the STnall contributions were receiv￿ to CO￿rPPE costs. Publit Benefit In pla￿￿1￿8 our activities the tr￿teeskttp mirdtbe (hrity Conjmissioo on pthlic knefft. FINANCL4L ￿VIEw Review of The accounts sl￿W an ovetall deficit r￿th¢yearof £1,478 ￿l¢b wnpwts ty>•surplys of £2.875 in thepreTriou$ ye4r. Future plAns LLJtham Nurs¢ry is r4)ntiTtuing lo WO￿ tOY4ards impl¢mcTrtsng Ofthl re￿m[￿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 eI Limited Independent t￿MIng￿5 rwrt to the iruste¢s of IADhary Nursery School Limited Cthe Companv) I rep)rt to the charitythstees on my exaMitt￿ofth¢ aLxountsoftheCO]n￿Y fortheycareThbJ 31 August 2021. RÈspollsibilit&es basis of report As th¢ ¢h&Tity's trusie¢s of the Co￿panY land also its dirt(l(￿S the purEw of company Isw) you aT¢ Tesp¥)nsible for the prewdr*ion of the accfjunts in accordance with the rquIYem￿lls of the Comp3nies Act 20[￿ (the 21x16 Acfj. Having satisfied mY￿f 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 Commi￿10￿ 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)unts to bt Teachd. Colin Go￿8 TAG {Maid5ton¢) Ltd 10 Cov¢rdale Avttj Maidstotte ME15 9DR 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 Cbarit*bk 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 A￿T[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 a￿lIE of its fuwicial sthtements for the year erkded 31 Augugi 2021 tJ W￿r￿9j)¢e with ￿￿£￿) 476 oftheC¢ynF4nie% Act 2006. Th¢ tswiees acknowldge thetr r¢sw￿51b77It1es (a) ensuring thaE tt* charitsble keeps ar￿￿1n8 re£ords that rA)h)pty with s￿tiOns 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 sury1￿5 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> awliL￿le to dwitable comp4T2ies subiectto Ihe 5rnatl companits re8tme. The El￿ne ve 2tqwoved bj the &)9rd of Tntsteeg 2Tr1 authorisd for issue on and were si8ucd L* tts by.. E B Porter. Trus S Hebbc*n- Tnjstee o*s th¢ Fin forthe Year F.nda 31 A st 2021 AccouprfipiG POLICIES Basis of pre￿rIng the fin*Tr£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+ ¢h*t¢i¢S ￿eP9ring their acwuffjs in with thc FiTthnci41 R¢portiDg Styndard appli￿1¢ 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¢ COmp￿E¢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￿ a*Jd the •I)(￿n¢ reliab]y. ￿￿end￿t￿re 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 1rfecorK*mi￿ tthetts will k requir¢d ui settlement and the 8mourrt of the obliwation can rn￿ur￿ reliably. Ex￿di￿re is #¢wunted for on an acttuais b&si5 and ha5 been clwified under hegdingg th8t aweg* all Cl￿ Tela*d kn the oxtegory. Where costs (xnnot be directly attrÈbuted to particular headings they have iKen aik)L*kd to ￿1vIll¢S on a bo5i5 (*1sistt*t with the use of resources. T1￿81ble fixed a$5ets Depreciatioo 1$ providd * th¢ folknvtng a￿UaL 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¥)r￿￿lIhthe ch*itable0bj￿iVes 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 d￿0T QT when funds 8r¢ Msed forpwtioJlarrt5trthd PUTFK>SfS. Further exp]an*tion 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 FIr￿ClaI 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 t￿99 4,242 NET INCOMFJffjXPENDrruRE} Net incomel(exrtndi￿) is ￿at&j#fterth￿MgI(Ucdrt￿. 31.821 31.8.20 161 121 336 4,800 Hire of p1alltat￿ machinuy Other operating leases TRusfEFS B£mU￿RATION AND BEP4EFITS Thtx¢ We￿ no tt4]stEes' retnurmfioD or cdher benefits forthe ycar ended 31 Aw 2021 nor for th¢ y￿r cnd¢d 31 Aug￿ 202 Tn￿t*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 emolume￿fy 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 Ch￿n(￿b￿ artivtÈiÈ8 Providr PrE-s￿￿E edti￿tA 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 FUN￿8 Totsl fvndg bromgbt forward 30,140 5.895 36.035 TOTAL FUNDS CARRIED FORWARD 30333 8.577 TANCIBLE FIXTD A￿18 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 August2￿20 683 Page io i£nhsm Sch￿7 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 cRED￿ORS. 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 r￿d$ 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 F￿d3 (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 U￿reStriCted I￿ndS 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 fi￿0 96531 (￿.388) 193 Restricted fuTrds Re5tri¢*d Funds 3J99 1917) TOTAL FUNDS 100.180 {97J05) 1875 A ¢W￿rtye* 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 El￿ta JI MOVEMENT FUNDS- continued A cunpnt Y￿ 12 montb and prior ye8r 12 montlLS wnbitKd nct D￿ment ill in¢luded itt the above as follows: in fund UD)*Strfftcted fuDds GEneTa] fund 194,846 (195,802) (956) Restriered fvD Restrithd FU￿dS 4.662 (2,309) 1353 TOTAL FUNDS 199508 (198.111} lJ97 RELATED PARTY DISCIA)SURES Thue v4ere llo relatyj pw foTtheyegr 31 AUWLrt￿2a. INDEPENDETrrr EXAMI￿Rs FEFS Th¢ iDdependent ¢￿￿Ener$ fee$ fortheyts wer¢£780 (20W £7801 p￿13 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.1￿3 1,063 4242 Chxritsble activities Clwitable &tivkti¢s In￿Me 90.122 87.933 Totsl itstoming resources 99J28 I¢KI,180 EXPENDrruRE Support tosts Mallagelllent Wax Staff o)5t- pension F￿re 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¢wU￿tan¢Y and Le8￿fe¢S 3.043 1.140 100.806 97J05 N*t (¢Spendi￿re￿Ille0me (1,478) 1875 Pa8e 14