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 Fu￿raiSI￿e¥ents 370 Investment Irbcome Bank inlgr95t r￿1vable 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 Otheresta￿lShrnen1 Legal woles510nal fees T8￿phoT Olheroffitscosts Depreciqth)n Olh8r Intsr*$i payab￿ and siTnilarcharg85 ConsumthB8quipmenl Actwity & excursion cosi$ Training Premi*s 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 of1h0flt￿nelll statsmortt 12 Nestlings Pre School Notes to the Flnanelal Statem•ntS Y•ar ended 31 August 2022 17. Ana￿19 ol not as8ets boiwepn fund9 UnrestriGled Total Funds Funds 2022 Tangl￿e 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 cOmM￿MentS 2022 2021 Contracted bui ntstprovid￿ for in I￿rIn&￿¢181 statèments 8,692 8,892 19. Rolaled pArt108 There wer6 no rela1￿ partylTan5athh)nsforlhe year e￿8￿ 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￿ ￿lTerr￿nt benefftB DoflnBd conlrfbutlon pl8n¥ The amount recognised in Income or expgndlvre a$ an expenst in Fglabon lo del*ied CONrfbuiion plans was £1.9L I￿1.. ￿.069) 15. Qov?mmEnl grant9 The arnounLS re¢oonls8d Inthe linarKial statetnentsforgDvernrnentorAnts a￿ a$ follow5.. 2022 2￿21 Re¢ognK%sd in income from thnaDon$ legac*'. Gov6mment grants income 84,831 7S.654 16. Anoty$18 Ol¢harftab￿fUndS Unrestrlcied fund8 At I Se￿ember 2021 At 31 AuoUSt 20 22 lrtome Expenditure G&neralfund$ 38.958 99.836 1109,7751 29.019 At 1 Septembsr 2020 31 August 20 I￿oMe EXpe￿i￿re Gqneral fU￿S ,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.' I￿￿epe[￿en1eXam1￿￿liQn Of the linanual 51ai*ments 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 ptrrnts￿n ￿ar 86.982 1.922 89.421 2.069 91.490 av£raoo head count of empknyw the yBar was 1012021.. 81. No em￿0Y* 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 Car￿Tro •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 P￿n2 Contributions to defined ¢oniribubon pi%ns ar& rgcognised a5 an eXPBn5e the perh)d In whth the ielated sernd¢e is provideo. Pr￿pa￿ Contri￿￿0￿5 are recognk4ed as an asset to the oxtgol Ihat Ihtr prepayment*ill leaoto a reduction in future payments ora¢ash rofuntt. When contribut￿rn$ are nDt £%pecled to ￿ settled ¥YMty within 12 month$ ol the ¥nd DI th rwrtlng date in which the e￿￿OyeeS 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￿ Fu￿S Funds 2022 Fut 2021 Donatlons Donations AdmLssKJns 86 8,128 14,632 14,$32 6.128 Gr&nts Government grant lTr¢omtr 84,831 84,&31 75,6Y 81,868 75.654 81,868 99.463 OthpTtrddlTho acllvtt￿s Unrestricted Total Funds Unrestrict￿1 Total Fund$ 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 expe￿t￿re as soon ds ihere is a legal or CDnstWCllve obliga1￿￿ commrftiTrg the charity 10 that expendiiure. Il prob8Ne Ihai a tron$ler ol $¢onomic beDp1it5 wll be requiTed in settlement an¢ Ihts atnDunl of the obl￿all0￿ can be measurgd reliably. Expendlture Is accounied for on an a¢ctuals basis and has begn classified U￿£r headin95 that ag￿r￿ale all cost related to the catgPDry. Where costs cannot be directty allnbuted to panicular hoadings Ih&y hav$ btrtn all￿ated to actNit￿S on a basis con5k*mY￿th the use ol resources. 08wo¢latlo Depreciation 1$ c￿cU￿*d 80 as lo wtile off the Gosl or Va￿atIon 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 comW￿r*qviPmeTrt Government grants GDvernmeni grani$ art recognised at the lair valug ol the a55el ￿Ger0ed or rec&ivBble Grant$ are not ￿¢00￿1$￿￿ until Ihwe is reasonaNe assurance Ih&t the charity will cornrAy ￿rth the ¢ondilion$ attachiw to Iheffl and the grants will be recelved. Where lh8 yrant dDBS not Itnpose specffied fu￿re pertomianc&relaied CDndiiion$ on the retspleni. it is rgcogrmsed in incoffle when the grant priKeeds a￿ re￿Ved or ￿Ce￿a￿e. ￿k￿re the grani doBS impose s￿Crfled 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 rE￿nts£￿ 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 ￿h￿r consideration expethedlo be paid or r*c¥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 In1r*M￿l0 The ¢harity Is a put4ic benefit entity ar￿ a regK41ered charity in ErylarO and w￿￿8 i unincofpDrated. The aOtrres5 01 tho prin(xpal office is School Lan$. siavgrton, TNtirid9&, Wiltshire, BA14 6NZ. 8tstement of ¢ompllance These linanciel siaietnents have b8on prepared In compliance wlh FRS 102, 'Th& Financial Rewrting Standatd a￿￿&ble in the UK and iThe R8wblic ol Iro￿￿,, the Staitmgnl ol R¥Dmtnended Pract￿ Bppli¢8bb lo charities p￿parIng their ac¢ount$ in ac(x)rdan¢e with the Financial Rewrting Standard ¥AYicaNe in the UK and RepU￿1C ol Ir￿8￿ 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$81$ 113b11￿e$ and inveslmeffl proK*rties meBsursd at f￿r ￿￿ue thr￿gh 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 unrestri￿ad lurbds are availab￿ for use al the dIscreti￿ ol the trust￿ to fUrt￿r any of the chadtys PUTPDse5. Desi9n818d fund& are unr65triGted lunds eaTmarted byih• Iw5tees for part￿UIarfut￿r6 prDj£Ct or commibfelll. Remricted luT￿S are $ubj8cted lo re$irl¢tiOn5 On Ihelr eX￿Nditure da¢￿£d by the d¢nDr or Ihrouoh th& terTh5 01 an aweal, and fall into one ol Dwo sub-Gla55es.' restw8ted 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 fina￿la1 activities 13 CHARITY REGISTRATIQN NUMBER.. 1079 Nestlings Pre School Unaudited Financial Statements 31 August 2022 Chartered accountant5 33 Duke Street Trowbridge Wittshire BA14 8EA