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 31/08/2024 Charity no 1060920 ended (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 31 / 08 / 2024 .
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.
Independent ~~[The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ examiner's statement ~~undertake the examination by being a qualified member of [insert name of 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:
-
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: Date: 12/02/2026 Name: GARY ELSON Relevant professional FCCA qualification(s) or body
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
TREASURER’S REPORT
Li�le Deers Accounts year ending 31 August 2024
For the financial year ending 31 August 2024, the Li�le Deers Nursery Accounts showed a net income of -£9,579.76 which is a significant decrease on the previous financial year. The income from the under 3’s room was down £10,593.13 on the previous year. This is due to the introduc,on of Government funding for 2-year-olds. The sales income from the Pre School room was showing an increase of £9,657.04 from the 22/23 financial year, this will be largely due to bringing the nursery fees in line to offer a single fee structure rather than banded by age. The overall income from funding and sales was up by £38,955.87 on the previous year showing a total of £286,902.55.
The cost of wages was significantly higher by £54,263.04 on the 22/23 financial year. The increase I believe is due to the cost-of-living wage rise and will increase again year on year. The income con,nued to cover the cost of wages.
The rising costs across all areas have increased our outgoings by £13,069.97. The nursery is le5 with a higher opera,ng balance due the overall increase in sales. One of the significant expenses leading to a reduced profit this year was the extor,onate increase in u,li,es costs, nearly £5,000.
We have increased our fees in line with our compe,tors in the hope to combat the abovemen,oned wage rises and other increases in costs.
The building works on the replacement building are now complete, and everyone is se�ling in. Whilst this will increase our costs for the next financial year, due to extra outgoings rela,ng to the temporary facili,es overall and reloca,ng back to Deer Hall, I am confident that we have a good number of children a�ending the nursery and we should be in a safe posi,on financially at the end of the current financial year. We also have a healthy amount in the bank account. On the balance sheet the Charity Funds were £50,675.76 as of 31 August 2024. A significant sum of this is ringfenced for the extra costs expected for the new outdoor areas, including new playground resurfacing, which has been carried out but we are awaiting the invoices. and outdoor classroom pergola’s which are yet to be built.
We were holding £4200 in customer deposits as a liability at the year end.
Li�le Deers Day Nursery, Management Commi�ee.
Statement of Activity
Little Deers Day Nursery
1 September, 2023-31 August, 2024
| DISTRIBUTION ACCOUNT | TOTAL |
|---|---|
| Income | |
| BRISTOL CC EYPP FUNDING | 228.90 |
| Fundraising | 34.46 |
| Grant income | 100.00 |
| Hampshire CC EYE 2YO FUNDING | 23,187.22 |
| HAMPSHIRE CC EYE 34YO EXT FUNDING | 37,381.62 |
| HAMPSHIRE CC EYE 34YO UNI FUNDING | 43,262.64 |
| Hampshire CC EYE Adjustments | 298.20 |
| Hampshire CC EYPDP | 408.00 |
| Hampshire CC SUPP FUND | 31.20 |
| Miscellaneous Income | 32.16 |
| Over 3s Sales Income | 61,213.77 |
| Retained Deposits | 600.00 |
| Under 3s Sales Income | 120,124.38 |
| Total for Income | £286,902.55 |
| Cost of Sales | |
| Employers Pension Cost | 3,366.36 |
| Staff Wages | |
| Employers National Insurance | 6,114.91 |
| Gross Wages | 201,801.72 |
| Manager | 22,463.57 |
| Total for Staff Wages | £230,380.20 |
| Total for Cost of Sales | £233,746.56 |
| Gross Profit | £53,155.99 |
| Expenses | |
| Advertising/Promotional | 33.00 |
| Bank Service Charges | 60.00 |
| Children's Activity Sessions | 1,013.00 |
| Childrens Party | 6.00 |
| Christmas Gifts | 280.60 |
| Cleaning | 7,989.60 |
| First Aid | 32.23 |
| Food | 3,787.75 |
| FOOD FOR PARENTS EVENING/OPEN DAYS | 215.79 |
| Garden Maintenance | 475.00 |
| HEALTHCARE SUPPLIES | 2,833.08 |
| Insurance Expense | £878.09 |
| General LiabilityInsurance | 393.80 |
| Total for Insurance Expense | £1,271.89 |
| IT | 165.85 |
| Kitchen Equipment | 129.92 |
| Learning Resources | 1,277.83 |
| Lunches Hampshire CC | 13,488.72 |
| Office Equipment Expenditure | 9.98 |
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Accrual Basis Thursday, 12 February 2026 09:39 PM GMTZ
Statement of Activity
Little Deers Day Nursery
1 September, 2023-31 August, 2024
| DISTRIBUTION ACCOUNT | TOTAL |
|---|---|
| Pest control | 559.68 |
| Postage and Delivery | 36.95 |
| Pre School Supplies | £1,666.42 |
| Art & Craft, Toys | 65.34 |
| Enviro Project | 29.14 |
| Total for Pre School Supplies | £1,760.90 |
| Professional Fees | £1,163.35 |
| BOOKKEEPING SERVICES | 1,322.90 |
| Total for Professional Fees | £2,486.25 |
| Recruitment Costs | 288.74 |
| Refuse sacks | 348.00 |
| Rent and Rates | 268.76 |
| Repairs and Maintenance | 542.58 |
| Resources | 801.39 |
| Skip hire | 120.00 |
| Staff Party | 562.10 |
| Staff Refreshments | 169.98 |
| Staff Training | 1,034.61 |
| Staff Wellbeing | 180.37 |
| Stationery Office | 1,114.38 |
| STORAGE BOXES | 390.07 |
| Storage Rental | 4,496.54 |
| Subscriptions | 2,966.18 |
| Telephone | £770.18 |
| Mobile | 112.00 |
| Total for Telephone | £882.18 |
| Thanks you gifts | 48.84 |
| Uniform | 120.24 |
| Utilities | 12,394.18 |
| Total for Expenses | £64,643.16 |
| Net Operating Income | -£11,487.17 |
| Other Income | |
| Fundraising Income | |
| General Donations | 700.00 |
| Total for Fundraising Income | £700.00 |
| Interest Income | 1,207.41 |
| Total for Other Income | £1,907.41 |
| Net Other Income | £1,907.41 |
| Net Income | -£9,579.76 |
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Accrual Basis Thursday, 12 February 2026 09:39 PM GMTZ
Statement of Financial Position
Little Deers Day Nursery
As of 31 August, 2024
| DISTRIBUTION ACCOUNT | TOTAL |
|---|---|
| Fixed Asset | |
| Tangible assets | |
| Furniture and Fixtures | |
| Cost | 1,530.50 |
| Total for Furniture and Fixtures | £1,530.50 |
| Total for Tangible assets | £1,530.50 |
| Total for Fixed Asset | £1,530.50 |
| Cash at bank and in hand | |
| Community Account | 5,356.43 |
| Petty Cash | 0.92 |
| Save BMM (Fundraising Ac) | 56,066.95 |
| TempAccount(not real account) | 0.00 |
| Total for Cash at bank and in hand | £61,424.30 |
| Debtors | |
| Accounts Receivable | -4,436.27 |
| Total for Debtors | -£4,436.27 |
| Current Assets | |
| Undeposited Funds | 0.00 |
| Total for Current Assets | £0.00 |
| NET CURRENT ASSETS | £56,988.03 |
| Creditors: amounts falling due within one year | |
| Trade Creditors | |
| Accounts Payable | 759.00 |
| Total for Trade Creditors | £759.00 |
| Current Liabilities | |
| Customer Deposits | 4,200.00 |
| Payroll Liabilities | |
| Employee pension contribution | 661.70 |
| Holiday Pay | 0.00 |
| Net Wages | 0.00 |
| PAYE | 2,217.07 |
| pension employers contribution | 0.00 |
| Student Loan Deductions | 5.00 |
| Total for Payroll Liabilities | £2,883.77 |
| VAT Liability | 0.00 |
| Total for Current Liabilities | £7,083.77 |
| Total for Creditors: amounts falling due within one year | £7,842.77 |
| NET CURRENT ASSETS (LIABILITIES) | £49,145.26 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | £50,675.76 |
| TOTAL NET ASSETS (LIABILITIES) | £50,675.76 |
| Capital and Reserves | |
| Share Capital Account | 3,829.59 |
| Retained Earnings | 56,425.93 |
| Net Income | -9,579.76 |
| Total for Capital and Reserves | £50,675.76 |
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Accrual Basis Thursday, 12 February 2026 09:39 PM GMTZ