4/ AZETS 12 King Street Leeds LSI 2HL T.. +44101113 273 9600 azets.co.uk JAL//BUR002/ID6688788 The Board of Trustees Burmantofts Community Nursery Rigton Drive Ebor Gardens Leeds LS9 7PY Dear Trustees The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charitVs financial statements for the year ended 31 March 2025. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief. General You acknowledge that the work performed by ourselves is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that we do not express an audit opinion. You confirm thatthe charitable company qualifies as small in accordance with the conditions set out in chapter l of part 15 of the Companies Act 2006. You confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 March 2025 audited. You confirm that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. You confirm that all the accounting records have been made available to you for the purpose of your independent examination. You have provided us with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission. Assets and liabilities You confirm that the charity has satisfactory title to all assets and there are no liens or encumbrances on the charitvs assets, except for those that are disclosed in the notes to the financial statements. You confirm that all actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate. We are an wJnting. tax. aLKlit. advisory and bLtsiness services grcJpthat deliwrs a experi•iee bjth digitdly and at ywr dts)r. A¢counting l Tax l Audit l Advisory l Tochmlogy et5 L4atr1Thj nanolAzeIsFhJklbwJ5Lln1I Reitst£rDJ kn RvJtstuu114OCGKSIVAT RtrJtkn Num54& 31. RegL%ieredofllce 2nd Fk)or, Regts Fkw45 Kthg WaamSI.LcThknEC4R9AM RegLdaied byihelnsltsAe(rfCbarter•JALxtyJffliskn Er#Jigr•J Sw$1• rwoeollnw%il Ine$S•t Thp lerrn Trtjard tJrector')s used to refertoastalu1dWeCIUand Ihec(xryany as regL%teredat CrytsFIÉvChEr(tyIth31 lthethÈlermPartnBr'or'tXreclor'
4/ AZETS 12 King Street Leeds LSI 2HL T.. +44101113 273 9600 azets.co.uk You have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. Accounting estimates Significant assumptions used by you in making accounting estimates, including those measured at fair value, are reasonable. Loans and arrangements io. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements. Legal claims ii. You have disclosed to us all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properlyaccounted for, and disclosed in, the financial statements. Laws and regulations 12. You have disclosed to us all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. Related parties 13. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. You have disclosed to us all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements. Subsequent events 14. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. Going concern 15. You believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. You have considered a period of twelve months from the date of approval of the financial statements. You believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements. We are an wJnting. tax. aLKlit. advisory and bLtsiness services grcJpthat deliwrs a experi•iee bjth digitdly and at ywr dts)r. A¢counting l Tax l Audit l Advisory l Tochmlogy et5 L4atr1Thj nanolAzeIsFhJklbwJ5Lln1I Reitst£rDJ kn RvJtstuu114OCGKSIVAT RtrJtkn Num54& 31. RegL%ieredofllce 2nd Fk)or, Regts Fkw45 Kthg WaamSI.LcThknEC4R9AM RegLdaied byihelnsltsAe(rfCbarter•JALxtyJffliskn Er#Jigr•J Sw$1• rwoeollnw%il Ine$S•t Thp lerrn Trtjard tJrector')s used to refertoastalu1dWeCIUand Ihec(xryany as regL%teredat CrytsFIÉvChEr(tyIth31 lthethÈlermPartnBr'or'tXreclor'
4/ AZETS 12 King Street Leeds LSI 2HL T.. +44101113 273 9600 azets.co.uk Grants and donations 16. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to us. There have been no breaches of terms or conditions in the application of such income. Financial Statements 17. You confirm that we have agreed with you the adjusted misstatement on the attached schedule {appendix 11 which has been adjusted for in arriving at the financial statements for the yearto 31 March 2025. 18. You confirmed that no new restricted funds were introduced, and no transfers of restricted funds were undertaken during the year. 19. You confirmed that Burmantofts Nursery haven't received a notice to deliver a tax return forthe yearended 31 March 2025. Yours faithfully Azets Audit Services Limited We confirm that the above representations are made on the basis of enquiries of trustees, management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation, sufficient to satisfy ourselves that we can properly make each of the above representations to you. We confirm that we have read and understood the contents of this letter and agree that it accurately reflects the representations made to you by the trustees during the course of the independent examination. Mr N Diamond- Chair 1610912025 Date We are an wJnting. tax. aLKlit. advisory and bLtsiness services grcJpthat deliwrs a experi•iee bjth digitdly and at ywr dts)r. A¢counting l Tax l Audit l Advisory l Tochmlogy et5 L4atr1Thj nanolAzeIsFhJklbwJ5Lln1I Reitst£rDJ kn RvJtstuu114OCGKSIVAT RtrJtkn Num54& 31. RegL%ieredofllce 2nd Fk)or, Regts Fkw45 Kthg WaamSI.LcThknEC4R9AM RegLdaied byihelnsltsAe(rfCbarter•JALxtyJffliskn Er#Jigr•J Sw$1• rwoeollnw%il Ine$S•t Thp lerrn Trtjard tJrector')s used to refertoastalu1dWeCIUand Ihec(xryany as regL%teredat CrytsFIÉvChEr(tyIth31 lthethÈlermPartnBr'or'tXreclor'
4/ AZETS 12 King Street Leeds LSI 2HL T.. +44101113 273 9600 azets.co.uk Appendix l- Adjusted misstatements 1 Being to amend funds blfvid 3100 - Retained Earnings 3200 . Restricted Funds 6230 Premises:Rates Office Equipment Depreciation 38,457.00 38,856.00 356.00 764.00 2 Being to amend prepayments 1250 . Prepaymentts 6200 . Premises.'6220 . Waste Disposal (biffa) 6270 Premises:Security 6385 Other:Prof fees - other 1,650.00 296.00 167.00 1,521.00 3 Additions and annual depreciation 1411 Nursery Building - Acc Dep 6500 - Depreciation'.6510 - Depreciation - Nursery Bdg 1421 Nursery & kitchen eq. - Acc Dep 1440 Outdoor Nursery Area 1441 Nurseryloutdoor Area - ACC Dep 6601 Dep Grant- Nursery Consumables 56,039.00 58,024.00 645.00 8,040.00 1,340.00 8,040.00 4 Being to adjust bank differences 1200 HSBC- Reserves Account 1205 Flagslone Investment 7020 Bank Interest Reserve Account 6280 Premises=Insurance (6280) 110.00 1,227.00 1,227.00 110.00 5 Being to split out'services, income 7020 Bank Interest Reserve Account Services 10,014 10,014 We are an wJnting. tax. aLKlit. advisory and bLtsiness services grcJpthat deliwrs a experi•iee bjth digitdly and at ywr dts)r. A¢counting l Tax l Audit l Advisory l Tochmlogy et5 L4atr1Thj nanolAzeIsFhJklbwJ5Lln1I Reitst£rDJ kn RvJtstuu114OCGKSIVAT RtrJtkn Num54& 31. RegL%ieredofllce 2nd Fk)or, Regts Fkw45 Kthg WaamSI.LcThknEC4R9AM RegLdaied byihelnsltsAe(rfCbarter•JALxtyJffliskn Er#Jigr•J Sw$1• rwoeollnw%il Ine$S•t Thp lerrn Trtjard tJrector')s used to refertoastalu1dWeCIUand Ihec(xryany as regL%teredat CrytsFIÉvChEr(tyIth31 lthethÈlermPartnBr'or'tXreclor'
4/ AZETS 12 King Street Leeds LSI 2HL T.. +44101113 273 9600 azets.co.uk 6 Being to amend accruals 2100 Accruals 1220 Fees receivable 4222 Fees.. Education Grant - 314 year olds 6210 Premises=Gas and Electric 6300 . Other.'6370 . Prof fees- audivaccountancy 6430 Materials & Equipment.'Medical and cleaning supplies 10.00 1.803.00 1,803.00 200.00 60.00 250.00 7 Being to move employment allowance misposting 6000 . Staff wages.'6010 . Stsff wages - gross 6000 . Staff wages.'6020 . Staff wages - Ers Nl 5,000.00 5,000.00 Appendix 2- Unadjusted misstatements 1 Dffference beeen bank statement and Quickbooks 1100 HSBC Current SOFA 1,959.00 1,959.00 2 Dffference in wages workings 2350 PAYE Control SOFA 12.00 12.00 We are an wJnting. tax. aLKlit. advisory and bLtsiness services grcJpthat deliwrs a experi•iee bjth digitdly and at ywr dts)r. A¢counting l Tax l Audit l Advisory l Tochmlogy et5 L4atr1Thj nanolAzeIsFhJklbwJ5Lln1I Reitst£rDJ kn RvJtstuu114OCGKSIVAT RtrJtkn Num54& 31. RegL%ieredofllce 2nd Fk)or, Regts Fkw45 Kthg WaamSI.LcThknEC4R9AM RegLdaied byihelnsltsAe(rfCbarter•JALxtyJffliskn Er#Jigr•J Sw$1• rwoeollnw%il Ine$S•t Thp lerrn Trtjard tJrector')s used to refertoastalu1dWeCIUand Ihec(xryany as regL%teredat CrytsFIÉvChEr(tyIth31 lthethÈlermPartnBr'or'tXreclor'