REry8TFRFfi CHARITY NUMBER.. 11179909
R•port ofth• Trusts¥¥ and
FlnJffl¢l•l 8tJl•mAnts forth• Y•ir ETrdvd 31 August2020
for
NESTLINGS PRE 8CHQOL
Blcthfldds
Th6 Couttyard
33 DukE SireEt
TroMOndg8
BA14 8EA

NESTLINGS PRE SCHOOL
Contonts of ¢h• Flnah¢lAI siat•M¢nt•
FOR THE YEAR ENDED 31 AUGUST 2020
R•pDrtof th• Truste•
Ind•pwd•nt Examlffl•rfs R•pori
St•l•mDntof Flninclal ACtfvi￿
StatomBnt•f Fln4n¢l41 Polltknn
tr*thv FIMn¢lal 8tsl•mgnls
5 to 9

NESTLINGS PRE SCHOOL
R•port Dfthe Trust*•S
FOR THE YEAR ENDED 31 AUGUST2020
Th• truEle•s present Ih•ir report wrth fin¥ncial 5t£lèrnenls of Ihè tharily for the year ènded 31 August 2020. Thè
Iwslees have adopted ihe provision5 of Accounting and Reporting by Ch8ri11gs. Staltmenl of Racommend8d Pr£eti¢
applicable lo charfies preparing Ih&ir accounts in accordancg with the FinanG181 Rtrporting Stsndard applicable the
UK and Flepublic of Ireland IFFIS 1021 (effecti￿ 1 January20191.
OBJECTNES AND ACTIVITIES
Obj•¢tlvès 4nd alms
ThÈ ¢harily aims lo prowdtr a safe. sbtTrulalin9 and friendly ¥nvironmenl. thich also gnsures equal OPPOthnilie5 for aN
children and families.
Childr*Tr under $¢hwl ¥re enhanced in t￿hr d8velopm$nt and educaiion in a totnmunlty b85ed pawt Invofviw
group.
FINANCNL REVIEW
Resems policy
ThÈ ¢harily has a polKy to tnainlaSn adequate feserves In orderto fulfil rf¥ fjJnclion$ lora penod afterany l¢¥s of In¢ome.
In aceord8Trce with thi5 polley. an allocation has beèn tnade of £17.000 Df ￿serVeS as a rBdundanty fund. An addilion$l
£3,500 has been 8llocated as a eontirypncy fund lo cover tunning cosi$ wilhoul any funding for a pariod of Ihrge
rnonths.
Finally, £3.OOD of ¢*etYes h8¥ b£en allorated to PDtsnlial Council grant réclaims, and £3,000 for any emergenty
STRUCYURE, GOVÈRNANCE AND MANAGEMENT
Gtsv•ming dtsrum•nl
The charity is controlled by Ita goverDiW document. a deed of trust and con$ti￿leS an unincorpDrnted charSty.
REFERENCEAND ADMINISTRATIVE DETPJLS
Reglst•r•d numb•r
1079909
Principal addr•ss
SchDDI Lane
Stsverton
Trowbridge
BA14 6NZ
TYu¥tees
M Gird￿stone Chair
K TrPbb￿ Setrglary
S Williams Treasurer Iresigned 1.3.201
C Hilli5 Twasurer lappoinled l.3.201
Indep•ndfjnt examln•r
Blomfields
The Courtyard
33 Duke Street
Trowbrid9e
BA14 8EA
Approved by orderof th6 bDard of Iwslees on 18 May 2021 and sicr*d on its bèhall by..
kJFobblL
K Trebb￿- Twstee
Page 1

Ind•p•ndont Exarnln•¢6 R¢porttD Ihg Twst••S of
N•stlings SChL￿51
Ind•p•Dd•ntexamln•rfs r•porttothg trust*•s of NO5￿1￿1$ Pvg SchDoI
I r8pDrt io Ihg charity twsie9$ on my examlnation ol Ihe g¢counts ol N•8tlingi Pre SchDd (thè TrU61}tr￿ end
31 Augus12020.
R•spDn4lbllltl•z •nd ba61B of rwrt
As lh9 charity tru$was of Tru6t you ale responsiblè foi ihe ptBpBrnlion of the accounts in Wrth tr
rèqvir•mants Dlthe Cha[it￿5 Aci 2011 IlheAcVI.
I r8portill 1gsp8cI of my examinatiDn of th• Ttusfs B¢¢0unt8Catt￿d oul under5e¢bDTr 14Sol th Act8nd in ¢Brrying out
my gxztnin8llon I followed all Dirathons tyihè Ch8r1tyCDmmi$$￿n undèr see￿n 145ISXblof thg
Ind•pvnd•nt •xamin*rf6 $tat•rn•nt
I hav& compleied my 8xaminaiion. I canfiTm ihal no rnaterial matt8ts hevè com8 ts my gttenbon in Con￿¢b￿n tho
ox8minaDon givino mo ¢aus8 to belleve that in any rnatBrial iesped.
aGtounbng iètord5 wora notkèpi In ￿spEcto11hfj TTu$t Bs reqiMIBd bys9¢t￿n 130 olihe knt., 4r
the a¢counts do noigcwrd ih069 18cordS", QI
the 8tt0unts do noi ¢omply with Ihe applicab￿ wuirpfflents conumins the forrn wntenl of accounts s•1
oulin ihe Ch8iiti85 (Accounts and Reports) Regula1￿￿ 2008 oth•r any ieouir8m8Trlthat ihe aCC￿￿ty 9ive
o and Iwr viawwhKh 15 not a mattel cons￿8red as pgtiof an Ir￿8P￿TrdentexQfflInatlOn.
I h2vÈ no and hava c¢the a¢ro6$ nTrOl￿r mattets in ￿nn￿cti￿nN￿th th8 Examinollon to which Ottent￿Th ¥hould
b8 in this rapurtin ord8rto EnÈble a proper undery&tsndino of accounis to ￿ t8a¢hed.
Bbmfields
Thg Gourtyatd
33 Duka SltE•i
TrOYhn¢g8
BA14 8EA
18 May2021
Pegfr2

NESTLINGS PRE SCHOOL
$t•t8m•nt of Finantial Activitie5
FOR THE YEAR ENDED 31 AUGUST 2020
2020
Ut)ro8trfct•d
fund
2019
Total
funds
Not8s
INCOME AND ENDOWMEMTS FROM
Donation5 and legacies
4,924
11.054
Charltabl• activities
WCC Grant5
97,890
97.879
Inve$lm8nl Incoma
22
25
Totsl
102,836
108.958
EXPENDITURE ON
R8i$ing lunds
227
926
Charitable activities
Charktable 8ctsvities
109,465
101.356
Total
109,692
102.282
NET INCOMEIIEXPENDITUREI
16.8S61
6.676
RECONCILIATION OF FUND$
Total funds brought lo￿ard
70.264
63.588
TOTAL FUNDS CARRIED FORWARD
63A08
70.264
The note5 fomi part of thes8 finana&l st8tem&nls
Page 3

NESTLINGS PRE SCHOOL
Staioment of Fln¥ncial Po8ltloTh
31 AUGUST 2020
2020
Urbr8strl¢ted
fund
2019
Total
funds
Notes
FIXED ASSETS
Tangible asstrls
9.530
5,786
¢LIRRENT ASSETS
Debtors
C8sh al bank and in hand
13
55,894
7,070
58.917
55.907
65,987
CREDITORS
Amounts falling due vAthin one y&ar
12.0291
11.5091
NET CURRENT ASSET8
S3,878
64.478
TOTAL ASSETS LESS CURRENT LIABILITIE5
63.408
70,264
NET ASSETS
63A08
70,264
FUNDS
Unrestri¢l8d fund&
63,408
70.264
TOTAL FUNriS
63.408
70.264
The financlal slgternènts were approved by th8 Board of Trustee5 and aulhori58d for Issue on 18 May 2021 and were
signed on bohgK by..
K Tr8bble- Ttustse
Thè note5 foTm part of th&s8 financial statements
Pag8 4

NESTLINGS PRE SCHOOL
NrJto$ to the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2020
Ac¢ouimNG POUCIES
Basis ¢Jf preparing the financlal statement5
The finan¢ia1 slal¢menls of th8 ¢h8rily. which Is a public benefrt entity under FRS 102. have been prepared in
ac¢ord8n¢& wlh tha Charili8s SORP IFRS 1021 'A¢¢ounling and Reporting by Ch8ri1ies.' Statement of
Recommendèd Practi￿ applicable to Gharilies preparing their accounts In accordance wilh the Financial
Reporknng Standard applicable In the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,.
Financial Reportiny Standard 102 Thè Financial Reportin9 Stsndard applicable In the UK and Republic of
Ireland, and thè Charilies Act 2011. The financial stal8m8ni$ have b8en prepared undar the histon¢al cost
convention.
Income
All incom8 Is recognised in thè Slatsmènl of Financial Aclfvlties onc8 the charity has entitlement lo Ihe funds, it
is probable that the in(x)me will be received and Ihe amounl can bè measured reliably.
Expenditure
Liabilities are recognised as expendilure as soon as thèts is a legal or constructive oblKJation cemmitbny the
charity to that expenditure, il 15 probable that a transfer of economic benefrts ￿￿11 ba wuirèd in settlement and
the 8mounl of the obligation can be me8sured religbly. Expenditure is accounted for on an accruals basis and
h85 been d¥ssifi¢d under headings that aggregate all ¢ost relgled lo the category. Where costs cannot be
dirèctly attribuiad to particular hèadin9s thty have been allocated lo aclivlties on a basis con$i$tenl with the us?
of resources.
Tangible fixed assets
DtprtCl81ion 1$ provided at thè followny annual rates In order to write off each ass81 over its estimated us8fu1
Plant and ma¢hin¢ry
Fixtures and fillings
Computer Bquipmenl
25VA On r8du¢ing balan¢&
25% on reducing bal8nc8
33% on reducing balancè
Taxation
The charity 18 8x8mpl from lax en ils charitable acti¥Alies.
D•btors and ¢r8dltors rs¢el¥able I pay8bl* withln one y08r
Debtors and creditors ￿th no staled intere51 rale and receivable or payable within one year are recorded al
tr8nsaclion price Any losses ansing from impaimienl are recogn15ed in expenditure.
Impalrniont
Assets not measured al fair value are re¥￿Wed for any indicatiDn that thè asset may be impaired at each
balance sheet d81e. If such indication exists. the recoverable amount of the 85set. or the asset's cash
generating unit, Is eslimal8d and compared lo tha carryino amoJnl. Where the Cawno amount ex¢e8ds ils
recovèrable amount, an impairmenl105$ is recDgnised in profil or loss unless the asset is ¢arrie(J at a revalued
afflounl where the impairment1055 is 8 revaluglion decrease.
Fufid accounting
Unr8slri¢l8d funds can b8 used in axord8nc8 ￿￿th the charitable obj8clwes al Ihe discretion of Ihe trustee8.
Re51ricled fund5 can only be used for particular restricted purposes wlhin the obj'ects of the chBrity. Restrictions
aris8 when spe￿fied by the donor or whan funds 8re raised for p8rticular reslricled purposes.
Further explanation of the nalure and purpose of each fund is included in thtr ntrtè6 to the financial slattrm8nts.
Pension costs and oth&r p05tllretirernent berEefits
Tha chanly oparales a definèd conlribulion pension s¢hem8. Conlribulion$ payable lo the charity's pension
scheme are charged lo the Statement of Financial Activities in the pèriod lo which they relat8.
Page S
cA)ntiriued.,.

NESTLINGS PRE SCHOOL
Notes to th• Flnan¢lal statèments. ¢ontlnuod
FOR THE YEAR ENDED 31 ALIGUST 2020
INVESTMENT INCOME
2020
Interest receiv8ble- trading
2019
25
TRLISTEES. REMUNERATION AND BENEFITS
There were no trustees, r8munèr81ion or other benolfts for Ihe year ended 31 August 2020 nor for the year
ended 31 August 2019.
Tru$tèe¥' expensoE
There were no
31 Augusi 2019.
Inj$￿es. expenses paid for the year ended 31 Au9USt 2020 nor for the year ended
STAFF COSTS
Th8 average monthly number of em￿0Y•es durin9 th8 ye8rw&s as follows..
Staff
2020
2019
No 8mploye8s emoluments in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIE5
Unrestricted
lund
INCOME AP4D ENDOWMENTS FROM
Donations 8nd legacias
Charitsblo a¢tlvlti•$
WCC Gran15
11.054
Investrnenl incomè
97,879
Total
25
108,958
EXPENDITURE ON
Raising funds
Charitable activfti
Charitable activities
926
101,356
Totsl
102,282
NET INCOME
6.676
RECONCILIATION OF FUNDS
Yotal funds brought forward
63.588
TOTAL FUNDS CARRIED FORWARD
70.264
Pa9e 6
continued...

NESTLINGS PRE SCHOOL
Not￿ to the Fin4ncial Stat•rn•nl$- ¢onlThug4
FOR THE YEAR ENDED 31 AVGUST 2020
TANGIBLE FIXEOASSETS
Fiywres
and
aniand
rn•*inKy
Cutnput8r
quitwngnl
ToiÈls
COST
Al 1 SeptBtnb8r2019
Additions
3,299
12.850
8.965
3,696
19.841
6.969
Al 31 August 2020
3,295
19.819
3,696
26.806
DEPRECIATION
At 1 Septemb8r2019
Chèoe foi yeaT
2,482
303
438
?￿44
3,134
174
14.055
&221
At 31 August 2020
2,fj85
3AOB
17.276
NET BOOK VALUE
At 31 August 2020
fj1
8.532
9.530
A131 Augu9t 2019
813
562
5.7a6
DEBTORS.. AAIOUNTS FALLING DUEWITH114 ONE YEAR
202
2019
Trad8 dab
Pr8paym8nLs
13
378
6.692
13
7.070
CREDITORS.. Njiouwrs FALLI+JG DVE wrrHIN ONE YEAR
2020
2019
Taxollon and 9￿*158￿ll￿ty
0￿¢￿ creditors
1.$53
476
1,034
475
2.1128
1.509
IIOVEMENT IN FUNDS
movéffignl
In fu￿5
Al
Genetal fund
70.264
141561
63AO8
TOTAL FUNDS
70264
Pag8 7
conlhiued...

NESTLINGS PRE SCHOOL
Notos to the Financial Statemerbts. continu?d
FOR THE YEAR ENDED 31 AUGUST 2020
MOVEMENT IN FUNDS- contlnuod
Nel movement in funds. induded in the above 8re as follows..
Incoming
sources
Flesources
ended
Movement
in funds
Llnrestrtcted funds
General fund
102,836
1109,6921
16.8561
TOTAL FUNOS
102.836
1109.0921
16,8561
comparat1￿$ for movom8nt In funds
Net
movement
In funds
At
31.8.19
Al 1.9.18
Unr•tstrlct•d funds
General fund
63,588
6.676
70.264
TOTAL FUNDS
63,588
6.676
70.264
Comparative n8t movèment in fvnd8. Includad in tt)e above are as follow?..
Incoming
resources
Resouroes
expended
Movement
in funds
Unrostrfjcted fvnd8
GBneral fund
108,958
1102,2821
6.676
TOTAL FUNDS
108,958
1102.2821
fj.676
A current year 12 rnofjlhs and prtor y&ar 12 months cofflbined position 15 8$ ft>lbw5.'
Net
movement
in funds
At1.9.18
31.8.20
Llnrestrlcted funds
General fund
63.588
63,408
TOTAL FUNDS
63,588
63,408
Page 8
(x)ntinued...

NESTLINGS PRE SCHOOL
Notes to thè Finarhcial Stat•ments- contlnued
FOR THE YEAR ENDED 31 AUGUST 2020
MOVEMENT IN FUNDS. Continued
A current year 12 months and prior year 12 months combin8d nal mov8rn8nt in funds. induded in the above ar•
s follows..
Incotning
r8sourc8S
Resources
expended
Ivemenl
in funds
Unrestrictèd funds
General fund
211.794
1211.9741
11801
TOTAL FUNDS
211.794
1211.9741
11801
10.
CAPITAL Comm￿MENTs
2020
2019
Contracted but not provided for in the financi81 slalements
6,692
6,692
11.
RELATED PARTY DISCLOSURES
The￿ wefy nts related party transactions for tt)È yÈarÈnd&d 31 August 2020.
Page 9