Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees Charity Name LITTLE DEERS NURSERY On accounts for the year Charity no 1060920 ended 31/08/2023 (if any) Set out on pages 2 TO 6 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY . 31/08/2023 Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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Independent [The charity’s gross income exceeded £250,000 and I am qualified to XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
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examiner's statement XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX undertake the examination by being a qualified member of [insert name of XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX applicable listed body]]. Delete [ ] if not applicable.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
| Signed: Name: Relevant professional qualification(s) or body |
Date: | |
|---|---|---|
| 19/07/2024 | ||
| GARY ELSON | ||
| FCCA |
Oct 2018
IER
1
(if any):
Address:
FOREST LINKS ROAD FERNDOWN, DORSET BH22 9PH
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
Oct 2018
IER
2
Little Deers Day Nursery
Financial Activities
September 2022 - August 2023
| TOTAL | |
|---|---|
| Income | |
| BRISTOL CC EYPP FUNDING | 175.50 |
| HAMPSHIRE CC EYE 34YO EXT FUNDING | 26,476.10 |
| HAMPSHIRE CC EYE 34YO UNI FUNDING | 36,288.90 |
| Hampshire CC EYE Adjustments | 1,444.38 |
| HAMPSHIRE CC EYPP FUNDING | 322.56 |
| Miscellaneous Income | 1,000.00 |
| Over 3s Sales Income | 51,556.73 |
| Retained Deposits | 100.00 |
| Sales Income Pre School | |
| Pre School Pre Booked Sessions | -135.00 |
| Total Sales Income Pre School | -135.00 |
| Under 3s Sales Income | 130,717.51 |
| Total Income | £247,946.68 |
| Cost of Sales | |
| Employers Pension Cost | 2,552.92 |
| Staff Wages | |
| Employers National Insurance | 3,200.15 |
| Gross Wages | 153,272.71 |
| Manager | 19,644.30 |
| Total Staff Wages | 176,117.16 |
| Total Cost of Sales | £178,670.08 |
| TOTAL | £69,276.60 |
| Expenditures | |
| Advertising/Promotional | 400.80 |
| Bank Service Charges | 60.80 |
| Charitable Donations | 10.00 |
| Children's Activity Sessions | 1,725.00 |
| Childrens Party | 103.00 |
| Christmas Gifts | 40.00 |
| Cleaning | 603.00 |
| First Aid | 170.00 |
| Food | 3,422.74 |
| Garden Maintenance | 981.51 |
| HEALTHCARE SUPPLIES | 2,047.99 |
| Insurance Expense | 838.00 |
| IT | 104.31 |
| Kitchen Equipment | 209.65 |
| Kitchen storage | 28.50 |
| Learning Resources | 2,130.76 |
| Lunches Hampshire CC | 11,340.36 |
| Miscellaneous Expense | 680.00 |
| MOO MUSIC | 640.00 |
| Office Equipment Expenditure | 204.49 |
| Payroll Expenses | 642.60 |
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Accrual Basis Friday, 21 June 2024 10:04 am GMT+01:00
Little Deers Day Nursery
Financial Activities
September 2022 - August 2023
| TOTAL | |
|---|---|
| Pest control | 559.68 |
| Postage and Delivery | 22.41 |
| Pre School Supplies | 863.53 |
| Professional Fees | 680.20 |
| BOOKKEEPING SERVICES | 1,260.75 |
| Total Professional Fees | 1,940.95 |
| Recruitment Costs | 831.74 |
| Refuse sacks | 315.00 |
| Rent and Rates | 248.11 |
| Repairs and Maintenance | 434.31 |
| Resources | 2,179.37 |
| Staff Refreshments | 353.38 |
| Staff Training | 606.00 |
| Staff Wellbeing | 143.73 |
| Stationery Office | 950.85 |
| STORAGE BOXES | 103.50 |
| Storage Rental | 4,105.14 |
| Subscriptions | 2,906.46 |
| Telephone | 623.26 |
| Mobile | 22.00 |
| Total Telephone | 645.26 |
| Thanks you gifts | 42.69 |
| Uniform | 290.68 |
| Utilities | 5,767.00 |
| Gas and Electric | 1,797.44 |
| Water | 82.45 |
| Total Utilities | 7,646.89 |
| Total Expenditures | £51,573.19 |
| NET OPERATING INCOME | £17,703.41 |
| Other Income | |
| Fundraising Income | |
| AmazonSmile | 14.51 |
| Easyfundraising | 26.19 |
| Total Fundraising Income | 40.70 |
| Interest Income | 319.10 |
| Total Other Income | £359.80 |
| Other Expenditures | |
| Provision of Food Vouchers | 100.00 |
| Total Other Expenditures | £100.00 |
| NET OTHER INCOME | £259.80 |
| NET INCOME/(EXPENDITURE) | £17,963.21 |
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Accrual Basis Friday, 21 June 2024 10:04 am GMT+01:00
Little Deers Day Nursery
Balance Sheet
As of August 31, 2023
| TOTAL | |
|---|---|
| Fixed Asset | |
| Tangible assets | |
| Furniture and Fixtures | |
| Cost | 1,530.50 |
| Total Furniture and Fixtures | 1,530.50 |
| Total Tangible assets | £1,530.50 |
| Total Fixed Asset | £1,530.50 |
| Cash at bank and in hand | |
| Community Account | 11,865.24 |
| Petty Cash | 31.65 |
| Save BMM (Fundraising Ac) | 60,159.54 |
| Temp Account (not real account) | 0.00 |
| Total Cash at bank and in hand | £72,056.43 |
| Debtors | |
| Accounts Receivable | -6,413.93 |
| Total Debtors | £ -6,413.93 |
| Current Assets | |
| Undeposited Funds | 0.00 |
| Total Current Assets | £0.00 |
| NET CURRENT ASSETS | £65,642.50 |
| Creditors: amounts falling due within one year | |
| Trade Creditors | |
| Accounts Payable | 759.00 |
| Total Trade Creditors | £759.00 |
| Current Liabilities | |
| Customer Deposits | 3,900.00 |
| Payroll Liabilities | |
| Employee pension contribution | 661.54 |
| Holiday Pay | 0.00 |
| Net Wages | 0.00 |
| PAYE | 1,596.94 |
| pension employers contribution | 0.00 |
| Total Payroll Liabilities | 2,258.48 |
| VAT Liability | 0.00 |
| Total Current Liabilities | £6,158.48 |
| Total Creditors: amounts falling due within one year | £6,917.48 |
| NET CURRENT ASSETS (LIABILITIES) | £58,725.02 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | £60,255.52 |
| TOTAL NET ASSETS (LIABILITIES) | £60,255.52 |
| Charity funds | |
| Retained Earnings | 38,462.72 |
| Share Capital Account | 3,829.59 |
| Surplus/(Deficit) | 17,963.21 |
| Total Charity funds | £60,255.52 |
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Accrual Basis Friday, 21 June 2024 10:06 am GMT+01:00