Nestllngs Prg School Detalled Ststement of Flnanelal Aetlvltlos YeaT endBd 31 August 2022 2021 In¢oMe and endowmenls Donallons and legacles Donations Adfflission5 Goverrkment gramincome 14.832 84,831 ,46S 6.128 75.654 81.868 Othertrndlng acllvlll FuraiSIe¥ents 370 Investment Irbcome Bank inlgr95t r1vable Totjl Incorne 99,6 82,466 Expendiivro Costs of other Iradlng actlvltles Bad debts 207 Expondiwro on ¢hAdtsblo Wages salaries Pension costs Reni pht ano hoai Insuranc OtherestalShrnen1 Legal woles510nal fees T8phoT Olheroffitscosts Depreciqth)n Olh8r Intsr$i payab and siTnilarcharg85 ConsumthB8quipmenl Actwity & excursion cosi$ Training Premis in5ufAncs 86,582 1,922 89,421 2,069 1.200 1.053 726 4.655 1.545 739 4,8 2,WO 719 743 1,803 2.405 4.823 100 100 748 109.775 106,709 Total expendltur¢ 109.775 t06.916 Not &XP8ndttuva 19.9391 124,4501 13
Nestlings Pre School Management Informatlon Year ended 31 August 2022 Thofollowlng paw do noifomi of1h0fltnelll statsmortt 12
Nestlings Pre School Notes to the Flnanelal Statem•ntS Y•ar ended 31 August 2022 17. Ana19 ol not as8ets boiwepn fund9 UnrestriGled Total Funds Funds 2022 Tangle frxed asset5 Current a$80ts Creditors lessthan l yoar 888ets 5.322 25.955 12.2581 29.019 5.322 2S.955 12,2581 29,D19 Unresth¢18d Total FurH Funds 2021 Tanoitygtixed 89$0ts Current asseL8 Creditois le$sthaD l year Nel assots 7,125 34,081 12.2481 7.125 34.081 12,2481 18. C*prtal cOmMMentS 2022 2021 Contracted bui ntstprovid for in IrIn&¢181 statèments 8,692 8,892 19. Rolaled pArt108 There wer6 no rela1 partylTan5athh)nsforlhe year e8 31 Augusi 2022.
Nestlings Pre School Notes to thè Flnanclal Stetements Iwnfthu•d) Year ended 31 August 2022 1& CMdltor&'. amounts tsllkng duo wllhln on8 wr 2022 2021 A¢¢rual$ and detetred income Social 58curity and olheriaxes her Gredilors 792 1,144 322 720 361 2,258 2.248 14 Penilorbsand othgr po lTerrnt benefftB DoflnBd conlrfbutlon pl8n¥ The amount recognised in Income or expgndlvre a$ an expenst in Fglabon lo delied CONrfbuiion plans was £1.9L I1.. .069) 15. Qov?mmEnl grant9 The arnounLS re¢oonls8d Inthe linarKial statetnentsforgDvernrnentorAnts a a$ follow5.. 2022 221 Re¢ognK%sd in income from thnaDon$ legac'. Gov6mment grants income 84,831 7S.654 16. Anoty$18 Ol¢harftabfUndS Unrestrlcied fund8 At I Seember 2021 At 31 AuoUSt 20 22 lrtome Expenditure G&neralfund$ 38.958 99.836 1109,7751 29.019 At 1 Septembsr 2020 31 August 20 IoMe EXpeire Gqneral fUS ,408 38,958 10
Nestlings P School Notes to the Flnanclal Slat8ment$ Year 8nded 31 August 2022 & Independent examlnatlon feea 2022 2021 Fees payable lo the indyndeni 8xBtniner IDr.' Iepe[en1eXam1liQn Of the linanual 51aiments 792 Staff ¢091s The loial siaff costs and employee b&nelil$ lor the rewrtino per are an&ysed as fdlows." 2021 Wages and sal•ies EmTAoyerconlDbullons lo ptrrntsn ar 86.982 1.922 89.421 2.069 91.490 av£raoo head count of empknyw the yBar was 1012021.. 81. No em0Y receiwd emFdoyeÈ benefits of more than £60.000 during year12021'. NIII. 10. Tru*OÈ remuneratlon and oxpens88 Ther9 were no trustees, remuneratK)n OT Other bgn8fits lor year ended 31 August for the year onded 31 August 2021. There werè no Itusieeg. expen$e5 paid lor ihe year ded 31 Augusl 2022 nortorihe year end 31 August 2021. 11. T8nglbkfl%8d 86llets and Fixbjres and machinery Equipment Totsl Cost At 1 Seplembev 2021 nnd 31 AugLÈ$t 2W Depi8¢i•tlon Al 1 Septembpr 2021 Charge lor the year At 31 August 2022 CarTro •mount A131 August 2022 Al 31 August 2021 3,295 19.815 3.696 26.806 2.83B 13,416 1,599 15.015 3.427 89 19.681 1.803 21.484 2.3 3,516 342 leo 5.322 7,125 457 6,399 12. DebtOf8 2021 Trade debtor5 277
Nestlings Pre School Notes to the Finlnclal Ststements Year ended 31 AugLSSt 2022 Ac¢ountlng pollcles Doflned cothtrlbulloTh Pn2 Contributions to defined ¢oniribubon pi%ns ar& rgcognised a5 an eXPBn5e the perh)d In whth the ielated sernd¢e is provideo. Prpa Contri05 are recognk4ed as an asset to the oxtgol Ihat Ihtr prepaymentill leaoto a reduction in future payments ora¢ash rofuntt. When contributrn$ are nDt £%pecled to settled ¥YMty within 12 month$ ol the ¥nd DI th rwrtlng date in which the eOyeeS render Ihe related service, the liability 1$ tneasured on a dl$covthed prtsenl vJue bas15. The unwnding DI the di$¢ourt is re¢Oon1$ a5 an expense i the p¢riod in which it anses. Donitlons ond Ibgac108 UnresiriGted Total Fund$ Unresirfcied TO FuS Funds 2022 Fut 2021 Donatlons Donations AdmLssKJns 86 8,128 14,632 14,$32 6.128 Gr&nts Government grant lTr¢omtr 84,831 84,&31 75,6Y 81,868 75.654 81,868 99.463 OthpTtrddlTho acllvtts Unrestricted Total Funds Unrestrict1 Total Fund$ Funds Funds 2021 Fundralsing everrts 37D 370 $94 Investsnent Incorn& Unresth¢ied Total Funds Unreslricled To1 Fund$ Funds 2022 Fund5 2021 Bar intsrgBt r8ceiwable Ntrtexpendlture Nel expèndnur8 is stated after thargin(Cred1tirva)'. 2021 Deprgrkalion ol tanglue Nxed as¥81S 1,803 2.405
Nestlings Pro School Not88 lo the Flnanclal Statements (¢th7Wnu•dJ Year ende¢J 31 August 2022 countlng poll¢• (GonfimMdJ ExpÈndllure L&knlilie$ are a5 expetre as soon ds ihere is a legal or CDnstWCllve obliga1 commrftiTrg the charity 10 that expendiiure. Il prob8Ne Ihai a tron$ler ol $¢onomic beDp1it5 wll be requiTed in settlement an¢ Ihts atnDunl of the oblall0 can be measurgd reliably. Expendlture Is accounied for on an a¢ctuals basis and has begn classified U£r headin95 that agrale all cost related to the catgPDry. Where costs cannot be directty allnbuted to panicular hoadings Ih&y hav$ btrtn allated to actNitS on a basis con5kmYth the use ol resources. 08wo¢latlo Depreciation 1$ ccUd 80 as lo wtile off the Gosl or VaatIon of an asset, residual value, over th8 Ustful 8conoThic lrfe of lttat as5el as lollows.. Plant and ma¢hingry 25% reduGiThJ balance 25Q/o reduCiW balance 0/0 reducino balance comWrqviPmeTrt Government grants GDvernmeni grani$ art recognised at the lair valug ol the a55el Ger0ed or rec&ivBble Grant$ are not ¢001$ until Ihwe is reasonaNe assurance Ih&t the charity will cornrAy rth the ¢ondilion$ attachiw to Iheffl and the grants will be recelved. Where lh8 yrant dDBS not Itnpose specffied fure pertomianc&relaied CDndiiion$ on the retspleni. it is rgcogrmsed in incoffle when the grant priKeeds a reVed or Ceae. kre the grani doBS impose sCrfled future performance-relaied conditions on the recipient, it 15 Cognised in incorne only when the rfOrManCe-r6I2t8d ¢ondilion$ have be8n mel. Where graTr15 received are prbr sabsfyino th& revenu8 rscconthon tyittria. Ihey are rEnts£ as a Flnanol•l A financial assgt or a financial liablllly is recognlsed onty when the enity i[eS a paty lo the cDnlraGlu¥ provisK>ns DI Insirum$ni Bast linancial instruments are Inftlally recognlsed ai the amount rs¢6ivable Dr paable Including any relaied Iransaciion ¢O$ts. Ihp arrangemqTrt co[uleS a linaTKing Iransadk)n. wh&r8 il Is recwnised ai the piespnl valu& ol the lthurg paytnenls discounted at a mdrkei raie ol Interest fora Similardebl insiwmetrt. Curreni assets Current IlabillU8s are suwueniiy mgasurgd al the Lxsh or hr consideration expethedlo be paid or rc¥ved and not discounlgd. Debt Instruments arè subswuenuy rneasuied at amorh5ed cost.
Nestlings Pre School Notes to the Flnanelal Ststements Year ended 31 August 2022 ¢J•nernl In1rMl0 The ¢harity Is a put4ic benefit entity ar a regK41ered charity in ErylarO and w8 i unincofpDrated. The aOtrres5 01 tho prin(xpal office is School Lan$. siavgrton, TNtirid9&, Wiltshire, BA14 6NZ. 8tstement of ¢ompllance These linanciel siaietnents have b8on prepared In compliance wlh FRS 102, 'Th& Financial Rewrting Standatd a&ble in the UK and iThe R8wblic ol Iro,, the Staitmgnl ol R¥Dmtnended Pract Bppli¢8bb lo charities pparIng their ac¢ount$ in ac(x)rdan¢e with the Financial Rewrting Standard ¥AYicaNe in the UK and RepU1C ol Ir8 IFRS 1021 Icharfues SORP IFRS 10211 and Charitie5 Aci 2011. Ac¢ouniing pDllclBs Bosls of preparallon The firtanGial statements have prBpared on the hlsioriral COM basis. a5 111¢ by the revaluabon ol certain financial £s$81$ 113b11e$ and inveslmeffl proKrties meBsursd at fr ue thrgh in¢ome or expendiluie. The financial staiements are prÈpired in slertiro. ¥¥hkh Is the luw10n cutrency ol the eDtity. Golng concom There are no material un¢ertainti95 8bDUI Iht¢hanVs 1ftY ¢ontinug. Irbromg thx Tho GhatiLy is exempt Irom lax on rfs charitable activibg5. Fund accountlnll unrestriad lurbds are availab for use al the dIscreti ol the trust to fUrtr any of the chadtys PUTPDse5. Desi9n818d fund& are unr65triGted lunds eaTmarted byih• Iw5tees for partUIarfutr6 prDj£Ct or commibfelll. Remricted luTS are $ubj8cted lo re$irl¢tiOn5 On Ihelr eXNditure da¢£d by the d¢nDr or Ihrouoh th& terTh5 01 an aweal, and fall into one ol Dwo sub-Gla55es.' rest<i¢t£d income futKls or endown)trni funds. Income All Income 1$ r8counised in the Slatemerf ol Financial A¢tyvft* once the ¢harfty ha5 entrfl&ment io Ihe funds, rt probablg thai Ihe in¢ome w1 be re¢wvwS and Ihe amount can be measur1
Nestllngs Pre School Stotemènt of Flnanclal Positlon 31 August 2022 2022 2021 Flxed assels Tangitle fixed assgts 7,125 5,322 Current a8gets Debtors Cash at bank a[ In han 12 2TI 25.678 34.061 24,081 25,955 Cr6dltors'. •rnounts falllng due wlthln y Net ¢urreDt asyets Tolal fy5sel$ less wrrenl 118bllttlo8 13 2,258 23.697 29,019 29.019 2.248 31.8 38,¥8 38.95B Funds of the th•rY Unresiiicied funds Total chafftyfund$ 29,019 29.019 38,958 38,958 16 ThBse financial Statements werg aryoved by Ihe board of IN3188s and authoTb6sd tor r&sue Dn .2A.l oLI.I.l..., atvj are sigmd on b8hall ol the Iard by.. S SIDr TYv51ee Th• TrutÈ•on pago86to 11 IDmi pprt of thfInanCl stlltoments.
Nestllngs Pre School Stat8ment of Financlal Artlvlllg8 Yèar •ndad 31 August 2022 2022 Uryestr•d fund6 Tolol fundg Total fut¥J6 2021 Not Incomo and endowmtThts Donations and IEgaci85 Cxhgr trading actNilies Investment Income 99,463 370 99,4ea 370 81.868 594 Totsi In¢om8 s9,6 99.836 Expwdttuyg Expendilureon raising funds.. Costs ol Oihertrading activiues Exrtndllure on charrtthe acuvrfies Total expendltur 207 106.709 109,775 109.775 109,775 109,715 106.916 NotPdIture and n•1 movonwrt In fund9 19.9391 19,9391 124.4501 Reconclliotion of fundj Total funds broughtfotwdrd Tolol fundscorrfed forwafd 38.958 29.019 83.406 38,9 ,019 The $iameniot linontyal adwili$ indudes all oalns losses recognised in year. All in¢om¥ and trxpenditure derive from ¢oniinuiny a¢ti¥ities. Th• notes on ppg•s 810 11 forrn pBrtolthwofinanclal statsmpnts.
Nestlings Pre School Independènt Examlnèvs Report to Ihe Trustees of Nestllngs Pre School Year ended 31 August 2022 I report 10 Ihe bU$lOS on my 6x&minaih)n ol the fina1 glalements ol NeSlgS Pre School I'lhe hariVI lor t yearendgd 31 August 2022. Rtgponslbllltles ond bas19 ol report As the trustees of the charlty YDU are respDnbk lor the preparation of Ihp statetnen15 In ccordanct with tho requirements ol the Chatibes Act 2011 I'lhe Aci'i. I report in res of my oxaminalion of tho ¢harlWs Ilnancial swernenls Cafned under 5eciion 145 of Ihtr 2D11 Act anJ in ¢arryirty out my éxaminaiion I have tWed 1 ihe DirectK)ns given by the CharityComrni551Dn under section 14515llbl ol the A¢1. Independentexamlnefj statement I havt Complèt my exaTninat. l (¥Jnlirm thai no Merial matiers have come lo my attention in connBction ¥Yilh the exaTnination 9iving cause lo tse1 thai in any material respè¢i' accouniino rocords wtrt kept In respect ol Ihe chaTrty as required by 5ecrion 130 of Ihe Act". or Iho Ilnartla1 $iemwts ao not attordwiih Ihose records., or th6 financial skitmtrnis do Ni ¢omplywiih Ihe applicable r£quirgmenls wnCernithe form and content DI accDUllts sel oth in the Ch¥riliÈS (Accounts and Reports) Regulaiions 2008 other than any requireTnenl that IhB accounts oivs a'irue and lair, view whlch Is not a mattsr COnSered as part of an independentexaminalion. I have no coTrGetns and have Gomg across h01 matters Sn ¢onnectlon wfth Ihe examination which attenbon should bB dravm ln this report in order 10 enatle a proper unders&gndlng ol Ihtr accounts to b& reaGhad. Chadton Baker rfed Ind¥n4t Examirr 33 Duke sir&&i Trovlbridp BA14 8EA
Nestllngs Pre School Trustees, Annual Report Year ended 31 August 2022 Roference ond 8dmln1*faid&I3ll R8glstered chavlty n8mo NgsNings Pre School Chartty r•glsiratlon number 1079909 Prfn¢lp•l offl¢e SchoDI LAne swvtrton Trolwbric Wittshlrè BA14 6NZ Th8 tru¥teE• s stone K TreLIAe C HilL IHa$igned 18 April 20231 depBndent exomlnor Chaitton Baker kntnited 53 Duke Street Trolsbridge BA14 8EA The trust, rewrt W8$ 8wprovgd on ..29 IOG I£s.......... and $lgnod on beha ol the ard ol s sion Trusiotr
Nestling$ Pre School Trustees. Annual Report Year end•d 31 August 2022 Th• Irusiees present Ih4r rewrt and th$ unaLlId ffinanc1 siaioments of the charity for the y ended 31 Augus12022. obJ1ve and a1vIll•S charity aims to pro%ryd& a Safe, stitnulating friendly enwronment. ¥thlch also ensures equ opwrtunilies tor Childr and families. Children under School aup are enhafirtd in Iwr dwdopmenl a1 eduCrt ID a communlty basgd partni group. A¢hl•vornerfg and p8rlormance A5 w& emergBd from Covid $trictl0s the Presc¢1 provd to be popu18r wlthln the loc community prowdlng eady years education lo over 35 children duriw Ihe year. Nestlings provided a salp and $limuLRling environment wh9re children IIOurish8d. Strong key worker links hglped childien lo reach IhEir potential. FUr41$1ng and keepw ltr&s low rnade ihe 3eiiiny affordable to 1 families. GoDd Idalionships were formed véith parents approachae stau en$ur8d familie5 were $uFwrt8d al all IITnes. Flnan¢l81 revltrw Reservces pollry The charity h8$ 8 to maInin ad8quale resèrves In order to lullil Its functions lor a period after anyloss of In[. In accordance With Ih4s piCY, An 1¢110 has b2en made of e17,WO ol reserves as a redundaney fund. An Additlonal U,500 has been allocated as a ntIngnCY fund lo cover wnrting c05ts V[hOUt any funding fora p&riod ol Ihre¢ months. Finally. ,000 of rèserves ha$ be6th allocated lo wential council grant 81M$. atvj U,WO for any emergency building repair$. Slrucivro, gDvgrnarKeaDd mnagernenl Tho GhaTity convoll*d by Ils governiny thcument. a deed ol Im$1 and Gonsulutes an vnirK¥>w8ted
Nestlings Pre School Flnanclal Statements Year ended 31 August 2022 Pttge Trustees, annual report Independent &xamine¢5 report lo the Irusle68 StaleTnent ol financial activi116s Staten76nt of financial Position Note5 to the financial statements The lollowlng pages do not fom) part of the flnonelal ststements Detailed statement of finala1 activities 13
CHARITY REGISTRATIQN NUMBER.. 1079 Nestlings Pre School Unaudited Financial Statements 31 August 2022 Chartered accountant5 33 Duke Street Trowbridge Wittshire BA14 8EA