## Section C: Notes to the accounts Trustees’ annual report for the period 31 0 Period start date Period end date 31 Charity name Holwell Nursery School Charity No (if any) 1 ## Objectives and Activities ||SORP
reference|| |---|---|---| |Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|To provide quality care and education to
children under 5.| |Summary of the main activities
in relation to those purposes for
the public beneft, in particular,
the activities, projects or services
identifed in the accounts.|Para 1.17 and
1.19|Provide care and education to
children under 5.| |Statement confrming whether the
trustees have had regard to the
guidance issued by the Charity
Commission onpublic beneft|Para 1.18|The trustees have regard to the
guidance issued by the Charity
Commission on public benefit.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment including
program related investment|Para 1.38|| |Contribution made by volunteers|Para 1.38|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 2 of 8 ## Achievements and Performance ||SORP
reference|| |---|---|---| |Summary of the main achievements
of the charity, identifying the
difference the charity’s work has
made to the circumstances of its
benefciaries and any wider benefts
to society as a whole.|Para 1.20|Holwell nursery has provided care and
education for over 50 families in the
local community in the past year.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Achievements against objectives set|Para 1.41|| |Performance of fundraising activities
against objectives set|Para 1.41|| |Investment performance against
objectives|Para 1.41|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 3 of 8 ## Financial Review ||SORP
reference|| |---|---|---| |Review of the charity’s fnancial
position at the end of the period|Para 1.21|31/08/2022| |Statement explaining the policy for
holding reserves stating why they
are held|Para 1.22|Reserves are held to ensure continued
service to the local community.| |Amount of reserves held|Para 1.22|| |Reasons for holding zero reserves|Para 1.22|| |Details of fund materially in defcit|Para 1.24|| |Explanation of any uncertainties
about the charity continuing as a
goingconcern|Para 1.23|| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |The charity’s principal sources of
funds (including any fundraising)|Para 1.47|| |Investment policy and objectives
including any social investment
policy adopted|Para 1.46|| |A description of the principal risks
facing the charity|Para 1.46|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 4 of 8 ## Structure, Governance and Management |Description of charity’s trusts:|SORP
reference|| |---|---|---| |Type of governing document
(trust deed,royal charter)|Para 1.25|| |How is the charity constituted?
(e.gunincorporated association,CIO)|Para 1.25|| |Trustee selection methods including
details of any constitutional
provisions e.g. election to post
or name of any person or body
entitled to appoint one or more
trustees|Para 1.25|| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policies and procedures adopted for
the induction and training of trustees|Para 1.51|| |The charity’s organisational structure
and any wider network with which
the charityworks|Para 1.51|| |Relationship with any related parties|Para 1.51|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 5 of 8 ## Reference and Administrative details Charity name Other name the charity uses Registered charity number Charity’s principal address ## Names of the charity trustees who manage the charity |1
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20|Trustee name|Office (if any)|Dates acted if not for
whole year|Name of person (or
body) entitled to appoint
trustee(if any)| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Charity Accounts templates – Trustees’ annual report for the period October 2016 6 of 8 ## Reference and Administrative details (cont) Corporate trustees – names of the directors at the date the report was approved Director name ## Name of trustees holding title to property belonging to the charity |Trustee name|Dates acted if not for whole
year|| |---|---|---| |||| |||| |||| |||| |||| |||| Charity Accounts templates – Trustees’ annual report for the period October 2016 7 of 8 ## Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## Additional information (optional) Names and addresses of advisers (Optional information) Type of adviser Name Address ## Name of chief executive or names of senior staff members (Optional information) ## Exemptions from disclosure Reason for non-disclosure of key personnel details ## Other optional information Charity Accounts templates – Trustees’ annual report for the period October 2016 8 of 8 ## Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date Charity Accounts templates – Trustees’ annual report for the period October 2016 CHARThY COMMISSION FOR ENGLAND AND WA Holwèll Nurs•ry School Charity No ifan 1081086 Annual accounts for the To eriod Pariod end date start date 01.09.2021 31.08.2022 Section A Statement of financial activities Restricted Unresirieted Income fund$ fund5 R￿0￿Mended catggoll￿ by activity Endowment funds Prior yèar funds Total funds Incomlng resources (Note 31 F01 F02 F03 F04 F05 In¢omg anij 9nd0v￿qnts from.. Donalione and legaryes Ch8M8bl8 8¢bviies 801 S02 7,044 184,999 307 238 830 238,830 OthertraJng acbvffj05 V8smnts 503 S04 805 12 12 Serorele materEI rfem of inrx%re oth£r S06 2,054 240,896 2,054 240.896 846 193 198 Total Rosourc•s •xp•nded {Nol• 6) ExFeThJltur8 on: S07 c￿)￿bie 223,975 223 975 196 870 Sep&mts Mgleriall￿ oleyn Othèr S10 $11 3.021 226 996 3,021 Total 812 200,052 Net incomellexpendilure) before Investment galnslllosses) S13 13.900 13,900 6,854 Nel gainslOosse5lon S14 Net incomellexpenditure) Extraordinary items Transfers between fund$ Other r¢¢ognl88d 9ainsl1105sesl: S15 13,900 13,900 6.854 Sl6 S17 Gain5 afid loytes ￿ revaluèlon as8etsts¢hB thllThiy'$(n￿ UBe OthEr gain¥iio¥¥o9) Sla S19 Net M0￿ment in funds 13,900 Reconclllatlon offunds.. TDtsI brou•llfD￿ S21 48,607 62.507 48,607 62,507 55,461 Total funds carnied fonvard S22 Section B Balance sheet Rèstrlctsd Income funds Unrestrlctsd funds Endowmont Total this funds yeai Totsl last year Fixed assets Intsngibl8 a$$ets Tangible a$sets Heritage assets Invastments F01 F02 F03 F04 F05 (Note 15) (Note 14} INote 161 (Note 171 Total fixod ass?ts B01 802 30.465 30,465 33,486 803 B04 #05 30,465 30.465 33,486 Current assets Stocks (Note 181 Debtors (Note 19) Invgstmonts INote 17.4) Cash al bank and In hand (Note 24) Totol Current •ssetS BIO B07 3,659 3,659 5,308 B08 Bog 46,544 50,203 46,544 50,203 31,853 37,161 Creditors: amount5 falling due within one year (Note 20) 811 18.161 18,161 22.040 Net current assets/(liabilitias) 812 ,042 15,121 Total assets less current Ilabllltios 813 48,607 Creditors: amounts lalling due after one year (Nole 20) Provisions for liabilities 814 815 Total net assets or Ilabllftles Funds of the Charity Endowment fvndg (Note 27 Restrlcted Income funds (Note 271 UnrestriGtod funds Revaluation rgs•rve 1$ 62,507 62,507 48,607 817 818 2.605 59,902 2,605 59.902 2,605 46.002 B19 820 Total lunds 821 62, 62,5 48.607 Signed by one or trustees on L*haW of all the truslÈès Date of approval ddlm Signature Print Name CC17a (Excell 1710512023 1.1 FRSIQ.. CCIF*lEkr41 St¢tion C Notes to the accounts Icontl Note 2 2.2 INCOME A¢¢ounting policies rttis sr•nd•rdlistofaccounihy•s has bÉ•ft wl$dbyths &thed"Mo"or'Mts'. Whgrè$ dif18rent￿atr￿Qthalwl￿has b8en aloptedthen ihis 15 detalledm the bts¥bekn¥. Recowluon ollnM These ¥eJndudgd In th8 Slaw•nI￿ Flnanoa1Acl￿I185 (SOFA) vthon.. ¢*8rityboC£W08 enirf￿ iothe rnsourt¢$." il likdytran holthat ihe irvslpe5vII1 r￿1ve ￿￿Our￿6.. and the rnnet8ry be If*aSU￿&*i￿ sufthciert relaDillty. Yes NJ Nla Ttr*rtr hès been Th)off8eVing ol as3ets and IiatilrfiEs, or inc4xne ar￿ expense5, unles8 req￿red or P￿r￿￿j FRS 102 SC¥IPwFRS 102. Y95 Owsottkng Yes N) Nla Grants d¢￿#￿¢)￿¥ Yduded in the SoFAthn tho genoral ingJrn• cri*rf8 arg w13.10105.12 FRS1Q2 SORPI. Inth• ca&• tsfpgrfdnr￿ r•latBOryants, Incomg mugtantytso roCogn￿4d lo Ih••tht thwl theLthaDty has w0￿￿e￿ the spear￿d 9￿d&Or9e￿i￿eSa&endI1ernenI to the gran¢ owoeixjfswthen thèporfonnathte Trlated Bre rn¥i Is 10 FRS 102 SORP). LegacS&s 8r8 ITh￿￿￿ Inthe SOFAwien ie¢eipti8 pobabb. thai 18. wh8n ihwe h88 bethi yraiEoIpiob8te, fAv&estab#gh& ￿￿t￿e1*are 8uMLl8nt In the e6Iatg and any CondiknsattaGhgdto￿g1e9￿Gyare eIther￿thIn the Gontsvl chantyorhavg bp4n mrt Yes No Nl Ye¥ Nla Ye5 No Nla ThB£h*ity*asr**vBdutré8mm•*grnnts In the re￿￿"nO PttiDd GiftAba ￿l￿dUd￿d in there i$avalrd d8dwaUoThfrom ihR ￿Or. AnyfjlftA￿ i•rth<4rodon Is cL￿Sidered1￿ ￿￿￿￿￿tand Is tr8•èd3s4n addthn lo Ihg sarne fund as the Inllkil dDnafjth Un￿$s1h9 thnororth2 Tax r•C1￿m$ L don*￿￿89nd Yes No Nla Yes ND Contractual kncorne and This i40Tr￿l￿M1￿o Inthe SOFA 0rttihectharStyh￿ th• rel&teJ gwd& or lormanrn rpl• seivu5 or mEtthè pert￿ce roi&ied condrforLs. 9r*ffj* Yes ND Nl ao m8ast¥ed at￿r¥Sk* (the 8m0untf0r￿Gh ass•1￿￿ be pxthBryed) unteBB kty8¢#(*l itrdtsso. Thècts$14f ènysioth o1gwds￿na1efj fNdi¥lrnbJliDn lo b2nefriarie$ 1$ éetrned lo be thefaky value ofthosg 91ts 81 ihÈ fvoltsrtttaiptandthtyate rwnlgetton roc4 IDthe inthth IheslN*a are dlslribJted. twwe recognw ￿ an aithe o¥Twng 8ftiountrAthe stocksatdi31ritrthOn. al8d forresBle meosuwtd atfJlrv8Jue w lnits￿ recognhb)n. thithi$th• ewett yoceedsfrth Sa￿ leS8ihewthd cosisof wle, and reLwTh¥edin'lr￿ornfr otrwlrading actMl*¥' w*hthe cOwr￿1[W Stock recogn1s8d in the b￿all¢8 hEeL (knits a￿￿the ¥sh*olstwk is thaged agains1.￿Cl￿Ne frotll Qlh8rtr8ding a(aN*85' tsyoc*8dsfroTh fja￿ a&'lnts)ft*frorn clheriradty Yg8 N¢ NIB Yes Yes N¢ Nla Go￿￿￿or￿dID[0TrJJ4wj u8• bytr*thBtty Are r£rJignisgd astsngibl8 W 8$8*t¥ ond irduQ4d In the SoFAAk k¥J*)Ing rexources when r￿￿vable. Ye5 No Nla for in theSoFAAs lrnrxfflg frllm dDnaivJng indudod Inthe SOFAwMen ￿e?1¥9￿ at IM9 or the9MI* th2chty th6WJe olthegitt￿ Maas￿rea roliabty. 8tTrkes8nd thatar6 (th$umed lrnmedH*ty ￿ rf￿nI*j as an •q￿l¥•I¢￿¥Mw￿l￿￿ed a$An exw5e l￿d￿￿￿appro￿0te headlnll Ni the SOFA. Ye5 ND Nla Dorbated 8•Nl¢•B and Ye8 Nl Ye8 ND Nlè Supportco•ts Thgth*tyha¥intyJrr&d*wthreon $upport¢osts. Ye$ volwit••rhdp The ¥alueof•ww1uThtsry hdp rBt*ed notitK4uded In the a￿Un￿￿tIll de￿ inth8lruSt@Ès' ￿r￿jaI report. Wg es Nla Incomoirom fr￿•14¥ Trbs IsindLthd in thea￿U￿15When rBwpt i% probatle ar¢J tsin roy¥W4s And dMdoTrdts be es No Nla I￿0￿@ fmm mqmbBf•hlP re¢elvedin IhonabJrB ofa gfftornrewoni88d in DonatiDV¥ bqcrWoiYa d Legedes. M8n*wslipsub5wption8 9lves a memt*rtherlghtb)tsty 8wthes orDther ten8fts are 43 lTrcuneeamed I￿n th¢ prtyI￿on ofs¢od¥ •eNk•g intconefromch81i￿tAe0C*wth es In$ui¥n¢e¢kA¥n$ a￿ On￿1￿￿￿0*¢ $r￿A ¥then crtterfa are r￿($.%0 10 S,12 FRS1Q2 X)RP) and are InCIL￿0d as an of other inrtsmeffl S¢* Na vtttmortw*8 8nd Tlxj ￿l￿deS any reYl1%wJ¢xunreali￿ g￿n5 orlosxsrm tho 5a* Olinvestsnents and 8nygpiniwkn8 r￿L•j'n9frorn rOva￿l￿g inwbnents ￿ M8rkelv￿ueatkn9 end olthè Yes Nla 2.3 EXPENDITURE AND LIABILITIES LIakn1￿85 are reco9ntsedvthwe tt Is nOtttlalthere18 a IW or ¥tyuGtive ob￿9thn oJmmit¥n9 Ulè ¢harftyl0 P•Y¢utr•8wr¢Ès and thèamournt aft￿ 0￿￿￿0￿ Lxn be m8asur&J*ith reasoTraDi¥ (*rf)inty Swicosts have been bew goveManeE¢OSts &nd other wpptsrt. Govemanc•eoJts dii>Jsts invom￿ pwbllc8cwJn18biltyolth&itstliywnd Its comFArdnce*ith regLlaton ard 9￿d Ye5 Nla Gov•maTrc• And SUPF47rt e5 EÈrfrtlfurttiDn• and have b￿n alkncatsdto adivly¢mt ¢alwpson a bas1$cw￿&tent￿￿lkn tr* use rA reswrrm. *g alloc8bNJ pro￿￿¢08¢3 byfftwrare46, orper¢Bpts. staff COBts by the llme spènt othÈw cosis by melr usage Y95 No Wa ¥*hetethecharitygives egrantwthcoTrJknnsforits paym•￿￿e1￿0 a 8p8¢fft18v81 of aeThlceoroutWitsbe k¥ovlded, such grants aTeonty in h S¢FA¢n(* tho No Grnntsp4yobknwlMbout perfOrrnancecoTrd￿o￿5 are no tyJnothn$ attathln910th0 9r8nlthaienableG the donorchafityto r@allsbcalWavoKtlhgcomTrAtmènt. A li*iltyfDrthefullfur￿lrnu oblig*on mustb8 recosnknd. Nc* Nl Y95 No RethJndancy¢oot Tr*¢hartty mao8 rK) ￿lU￿Tar￿p￿8Thts dutkng the reportlng peryihj. Yes No Wa •l•kT•d Income No knxom&h8s Inrlud•d kn tr* accounts. es Wa Thecharfty haB measured at4oulwrentarno￿ts le￿0nytrad￿ dlsx￿nL￿ A lab1￿ L8 r(*asur8d on iecognllkn al histDrit41 ts)standlhw sUbsequ￿￿Y Pr#vI￿onI fofiblbWU•B mg88uied aithe b9Ste9￿M* ofU* arnounlfèqui￿1 ts seme the 0￿￿atio￿al the Yes No Nla 0891¢ fjnwctsl JtVLMn*nrs haTltyac￿u￿ts ty b1*finanU￿ instrumeths on Inib"d recowith?n as 11 7 FRS102 SORP. Sthowontmea$ut*n¥)t* 8$ pgrpvg9tHphs 11.17 to 11.19. FRS102 SORP. Yes Nla N? 2.4 ASSETS Tan￿￿0￿XIa aseets ￿¢8p1￿¥￿edql be used lormorn than rme year. and cos181 leasl bycharfty Ye$ Nl Thty￿ valwd ali>J5t The¢jew￿*.0n tatesand metr￿￿¥ used aredi*Llosed in nots 9.2. *>t•NJlblelW•wl¥ Thechtyhas Intsnpiblefixld &¥*ts. Ih8141, non.rMnelwya58èts thaldo noth** physka19ubsianGe bLrtat2 •re wntrollgd byfvcharttythrough oJ51É¥ty orleg•l dght& ThB Rw98nd methods are 018¢iwd In nrts 9.5 N? Nl e$ a[fr¥￿L￿d al CSJsL Th9vkn￿ty￿4sh8rf￿9Q)Wts. thllt13, nortrfn0t￿tary as¥¢1swith ttithTif. tqChw￿Co1¢8l. Q2oF*ysirNlryenvl￿lnqn￿l qwI￿e5 thaiweheld and alntsitped p￿￿{pal￿f￿1lh￿r ¢on￿￿￿]0n to kno￿18￿98 and ThFd•pr8(la rate5 mothtyls as disdoaed in noiè 9.8 1.4. Yes Nla Yes Nty qy a￿vAlued atcost. Ftted R&%etinv•strnerngln q￿le4 &rAr89. traded trrf)nd$ and 8lmil•rlnVe5￿mrls ar¢ L*d atIntha￿ ateost and $ubSequeTr￿Y aitsir value lkngrTn8tkel vA*Jel year 8￿￿. Tre5anetrèath*niis lo Inve51rneDts unl¥$$ falr¥alut¢4nKI b 8ured rdvJbty inwM¢h case Rls mg•surèd atC05t195s impaimient we9trnentsb￿d lor wle orpendiry thtyrsgle and cash ond ca8h malLtydaieofiess than I par8re wted as vjtrenl In¥eslm&nts Y88 Yes No Nia Yes No Nla sio¢ka andywjrk I progress StsckBhdd fw$8￿ a6 are meawjred attr* c4J&lorn81 I￿*abl￿Vau8. sBM¢es wty4dAd as partrA8 ¢Tran1d￿2 aL*Yity Are measur80 alfflqtRa¥88bk vduè b38ed cnth? s8￿& Fth*al ￿ded by uf$ttr*. es No Nla Yé8 Nla Wtykln pw88 L4valued attyjstlfyss aryts$88oable loos th8118 Ilk£tytOLrcwon lhe￿￿8￿. Debt(¥S lttduding tr4de deDtOTS and loans ￿￿l￿a￿e) alè mèAsvrad ￿ In￿OI1£tO9￿11On at tNnt¥rhrwntaftgrony trad& th$¢Wnts or amowl *vanced Lythec*arty. Subsequenty. they •r JThe8x￿d atlhBcaBh¢)rotherwA￿dqrati0n w•cled lo bo rec8tV4d. Yes No Thfj inveslm8nl8whth ttho1dsforwlo orwndingth¢irgde c39h and rAsh Ye5 wwslants wih a maturity &ate19s%lhan 0￿Yea1. Thtso In￿L￿a ¢ash tr) d8poth c¥$h 8wwaleThts wth 8 maiuntydthcrfk88 tharnifftey8arhÈld for 1nye8tm8ntpurp0868￿th8rlh￿ to meeishortterm cash commrtmeThts 89 IF*yfAlldu8. No Nla Ye5 No Nla 7h8Y•Te¥￿uthfj 81r81rvak￿OxC*ptvkn￿E￿eYqUaIlfy as bH5iBfinandal ￿¥t￿r￿ents. POLICIES ADOPTED ADOITIONAL TO OR DIFFERENT FROM TXOSE ABOVE Section C Notes to the accounts Icontl Note 3 Analysls of Income R••trfctsd Unrwtrithd ihttsm• funth fundi lund$ Totsl fvnd• P￿orY￿•r Anal Donaliorts and ifts Gift Aid Le ac￿$ General grants provided by gov•mmenVother ¢harit*s Membership subscrvt￿ns and spM8orships wh¢h are in substance donations Si8 Donatlons and I￿¢1¢$.. 112 6.932 Donaied oiJd8. f￿111￿85 and 58rvices Other Tolal Charitable Nu158ry Fees 130,323 108,507 130,323 108.507 114.983 70.016 Earl ears voucher fundin Other Totsl 238,830 2￿.830 184.g99 Othertradkng activities- Fundraisin 307 Oth Total 307 Income froffl investmtrnts: Interest incom8 Oividend Income Rental and leasin Other 12 12 incom8 Total 12 12 Separatè matèrfal Item of incorn•: Total Othor. Conversion of enknim8nlthJnd8 Into incom Gain w disPO881 of a ￿n91b￿￿xed asset held '$ own use Gain on dssposal of a progranw￿ relatgd inveslment Royaknes from the 8xploita¢ion of IDte1￿ctUal ro Total 2.QS4 TOTAL INGOh 240.8YS 240 896 193 198 All lthcom• IDth• prlorythrwa8 unrutriGtsd excopt lor. Iplga¥g pmvld• do•¢rlpllon and amoun161 £5.000 couw 8￿taInab71ty grant Vlh•w• 4ny*d•wmont￿nrf Ik tonvthrtad Into Incomp In tho repNttrwJ pwlod. 91￿ th• lorth• ￿n￿r$I) WA Where arry enLlowrnentlund 58 conw•rtod knto In¢om• In th prlor wlod. g1￿ the 19￿￿n for tho conv•rnbon. NIA wtthin the IrKomo lfvtlollowlng ft8m• •r* rr￿terIal. IplfraB? dl•Glw¢ th? nat￿. amount ond athy prlor year *nountsl MIA CCl7a (Excxl 17105r4023 Section C Notes to the accounts Icontl Noto 4 Anafysi$ of r¢¢eipts of gt)v•mm8nt grants Thi* y•ar DeJ¢rlptlon Govgrrwnen¢ grant 1 Government grdnl 2 Govemment grnnt 3 Total Last year DescTI tlon Govèrnment grant 1 Govemmenl grant 2 Gov•mment grant 3 Other Apprentice grant HMRC JRS grant DDC- Earty Years Sustain8bilty grant 500 1.432 5,000 Total 6,932 Thls •ar L￿t ear Pl•as•provld• dgtalls of any unfulfilled condlllons andothgr contingencles attachlng to grants thathave I)e￿ re¢ognl$edln In¢om4 Nona None Thls ear Last ear Pl￿$? glve detalls oloth•r fomis of government asslstance Irom whlch th• eharllyhas dlr•¢lly b•neffted. Nona Srn411 bu$lnes$ rAtes reliaf CC179 IExc*l) 1710S12023 Section C Notes to the accounts Not• 6 ArTraivsi5 of expendrturè Thls y• LaSty￿r Re¥trlcl•d Unr••￿￿￿d 4ty¥ ndrturp wa￿•￿ funds.. In￿rred seekw>gd)nali￿s TOW rundts ItKvtred sq£kAng wts ope￿￿n9 ￿mberShIp 5theffles and swal lo1¢￿e$ siagry lunordising events Fudr•sing 89wts Operabrfj charty shopB Op8raling a trading crAxpAny ￿nd￿akIng n0rt an oxpans• 3,030 2.395 Please explaln the basls for allocatlng tho Ilablllty and expgn8è of dfyf5n￿ eontribution ponslon schem• bfrtween activitla$ and b&tween restrlcted and unregtrlcted funds. CC17a (Excell 12 1710512023 Section C Notes to the accounts Icontl Note 14 Tangiblg fixed assets Pleas* Gomplete th15 not• ilth• charRy has any tonglble flxedassgts 14.1 cost or ¥8luatlon Freehold land & bulldlngs Other land & buildin Plan m•¢hlnèry and rnotgr Vehlclés FIx¢y￿. ffittlngs and oquSprnont Total Al the beginning ofthe year Additions 7,168 Rev81uations Disposats Transfers. At end ol the year 29.500 7.168 36,668 14.2 Depreclaloon and knpalTments sls SL overlorm ol l•a$¥ SLorRB SLorRB RB SLofRB 15% At beginning of the year Disposals 2,107 1.075 3,182 Depreciat*)n 2.107 914 3,021 Impairment Transfers" At end of the year 4,214 1.989 6.203 14.3 Net book value N&t book value at the beginning ofthe year 27.393 8,093 33,48S Net book value 81 th• ond ofthe year 25,286 5,179 30,485 CC17a (Excell 1710512023 Section C Notes to the accounts Icontl Note 19 Debtors and prepayments Please complgts th1$ note if the charity any d•btors orpr¢payments. 19.1 Analysis of debtors Thls year Last year Trade debtors 3,659 5,308 Prepayments and accrued Income Other debtoys 3.6S9 5,308 Total Please c(vnpleto 19.2 whorn a materlal dobtor is reeovarabl8 mot¥ than a year after the reportlng date. 19.2 Analy818 of dobtors rocoverable in more than 1 year {included In debtorn above) This yoar Last year Trade debtorn Prepayments and accrued Incom• other debtors Total CC17a IEx¢el) 14 1710512D23 Section C Notes to the accounts {contl Note 20 Creditors and accruals Please ¢omplete thls note rfthe charity has any crgditors oraccruals. 20.1 Analysis of Gredlto Amounts falllng dug wtthlD one year Th18 year Last year Amounts falllng due after more than one year Thi$ year Last year A¢¢rua15 for grants payablg Bank loans and overdrafts Tradè cr¢dilor8 Payments rnceived on account for contracts or perfomiance-related grants Accruals and deferred Income 5.304 7,558 12,857 14.482 Taxation and social sacurity Other creditors Total 20.2 Deferred income Please complete this notg rf the ¢harlty has deferred Incoma. This ear DCC advanced earty y88rs fvnding payments in respeGt ofthe futur& Autum t8m7 ncome. Last ear DCC advanced early years funding payments in respect of the futur8 Autum tem inccime. Please explain the reason8 why Income is deferned. Movement In deferred Income account Thls year Last year Balance at the stsrt of the reportlng period Amounts added In curront perlod Arnounts released to income from prevlous periods 8alanG8 at the end of the reporting perlod 14,481 12,857 {14,4811 12,857 10.366 14,481 110,3661 14,481 CC17a {ExceD 15 1710S12023 Stclion C Notes to the accounts Icontl Note 24 Cash at bank and in hand ThlA yaar Last yoar shOrtts￿ caEh InY95lmgrts 110$$ than J monlhj maturfty dat• 8hortt•mi dèposlts C88h atbAnk and hand Other Total 40.399 6.145 11.333 20.520 CC17a FKelJ 16 17mS12O23 Section C Notes to the atcounts (conti Nota 25 Falr valuo of assots and Ilabllltles Th18 ear Last Bar 2S.1 Plèase provide detsils olthe ¢h•rlty8 expo8ur• to ¢redlt rtsk lthe rtsk of Incurrfng a105S d￿e to a debtor not paylng what Is owedl, liouidity rfgk Ithe rlsh of nol bglng ablg to meet short ￿rnI financial ¢lem•nd$l atrml market rlsk (the rfsk that the valu¢ of art Inv•sbhentvAII fall due to changes In the marktrtl arislng from financFal Instrwnents to whlGh the G￿rIty l• ¢xpg¥gd at the end ol thfr reportlng period and explain how the charlty manag88 th080 rl8ks. no swilfjcant rlsk no gvJnifKant ri$k 2&2 Plgase gfve detalls of the ol changa In the lalr value of ba51c financlal In5trumants Ideblots. creditots. investrThent# (see s￿11￿￿ 11. FRS 102 50RPII ffloasur8d atfalr value through th8 SOFA that Is ativibutable to Gh4nge$ in credlt rlsk. nla CC17a (E￿1) 17 1110512023 Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please coMp￿te this note events (not requiring adjustment to the accounts) have occurred after the end of the repo￿ng period but b•for• the accounts are authorised which relate to condidons that arose after the end ol the Thi$ year Last year The continuing virilance of the COVID virus has al b.mes reduced the numbers of staff availabfe. Therefore. due to the $tsff ratio falling bel¢w mandatory levels, il has restricted the ability of the setting to open or sc¢ept as many Plea$0 provide dètalls of the nature of the event nla Due lo the continuing nature of the virus, il is impossible lo predict, with any Gertainty, the financial impact ol the of the continuing staffing shortages on the futu￿ results. Provlde an estlmate of the flnanclal eff8¢t of the event or a Statement that such an estimate ¢annot be made nla CC17a (Excell 18 1710512023 Section C Notes to the accounts Icontl Noitr 28 Tran¥ac1ions with twsle•s and rèlated parties Illhe ¢hwllyhas anytransa¢tlon5 wlth rel&t8dpartles (other (han the Irustee expenses éxpl•inedln wld•ncenotesJ detslls of $ueh trattsa¢ii¢)n$ should bo provldedln thls not•. •r+no tr•trsaciian& ts Report pleaso enter-True" In the box -Fals•" Ifthw8 8r8 tr8nsactlons ts reptsn. 28.1 Tru8teo ￿￿U￿BratIOn a￿1 bone11ts5 Th1& yèar Nono of thetkW8te88 have been pald any rpmuneration or recelved •ny +)ther bonehts frurn an èmploymèntwjth thlllr chadty or a related ontlty (Tw• or Fals91 th thepeiiod th• Ch￿ltyh￿S pald frvstses *wnuneratthi èndbeneffts. Please glve the amountol. 4ndlegal auihoty lor. any r8muner•tlon orather￿￿e11ts poldto a trustoe byth• ¢hatlty or8nylnsiitutlon orcompanyconn8Ct8d wlth I Amounts pald or ￿noflt Yaluo L•g•l authorltylog orilgr, 9OV6mln9 docum￿1} R•mun•rnlltsn P•ntlOfi ¢ontrlbutki R￿undanty Ilncludlng lo$e ol offlceyex TOTAL J Lano 390 Pl94$9 gfvg d¥télls of whyromunor411oft oroth WIMe on ex graliopayrnenth•s been made to a truslee. provldean oxplanallon olthe ftalure 0f1htpayTh￿L Last yoar None of the trustees hav? pald ary remuneratlon or rocolved dry othgr bom¢lll8 from an grnploymgnlwfth tholr£haFlty ora rèlatsd èthuty ITtu• or Fa￿•} In theperiodthe chortyh85 p•ldtrustee$ remunernbon •nflbeneffts. Pleè5•glve èiiioviitof. andleg818uthorttyfvr, •ny rpmun•ra¢lon oroth¢rbongffts paldfg a trusi•o ty thè chwllyor￿Y thstitutlon orcompony cvnne¢tedwith IL Amounts pqld or l>•n•fft valu Logfftl authvTIty10g ¢+rd8r. govgrnlrkg dorumentl R•mw•ra¥o Redundancy IlnGlud1￿g loss of of%t•V•x other TOTAL contribtsuon Namo of tni8t•e K Adlgrn 4,366 Please glvo I1*1￿$ off whyrwnunerakn or•iip•r employmenlbeneffts werop•lt* Ckanin9 Se￿Ce￿ Whqre an *x #raiiaJMymentlJas been lo * frvsi•8. prvvldè•Tr •xpl8ftallon of the n4tw¥ ofih•wyThenL CC17a IExr41 19 171D512023 CHARITY COMMISSION FOR ENGIAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl membèrs of Hollwell Nursery On accounts for the year ended 31 August 2022 Charity no (If any 1081086 Set out on pages 1-22 I report to the trustees on my examination of the accounts of the above charity (1he TNsf} for the year ended 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 Charrties 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 exarnination, I have followed all the applicable Directions given by the Charity Commission under section 14515)(b) of the Act. Independent I have completed my examination. I confim that no material matters have examiner's statement come to my attention In connection with the examination {olher 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 ofthe Charities Act-. or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements conceming the form and content of accounts sel out in the Ghariti8s (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair, view which is not a matter considered as part of an independent examination. I have no concems 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. Plea 8 dalete the words in the brack8fs if they do nof apply. Slgned: Date: Name: Andrew Comer Relevant prof8sslonal qualificationls) or body (if any)" FCCA Address: Evans & CO, Manchester House. High Street. Stalbridge, Dorsel DT10 2LL IER Oct 2018 Section 8 Disclosure Only complete if Ihe examiner needs to highlight material matters of Gon￿rn (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any item$ Ihat the examiner wishes to disclose. Regular Trustee meetings need to take place. and be minuted, to monitor and revi8W the finances and general performance of the nursery. More controls need to be put in place to monitor bank and accounting records and ensure these are correctly maintained. Controls and policie5 need to be put in plaGe for income li.e. monitoring and collections of monies owed for nursery fees) and authorisation and payment of expenses, including salaries. IER Oct 2018