CHARITY REGISTERED NUMBER: 1094592
DALLOW COMMUNITY NURSERY
TRUSTEES, REPORT
AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 March 2024
HOLMES PEAT THORPE
CHARTERED ACCOUNTANTS
REGISTERED AUDITORS
BASEPOINT BUSINESS &
INNOVATION CENTRE
110 BurrERFIELD
GREAT MARLINGS
LUTON
LU2 8DL

DALLOWCOMMUNITY NURSERY
FOR THE YEAR ENDED 31 MARCH 20
CONTENTS
Trustees Report
Independent Examiner's Report J
Balance Sheet
Statement of Financial Activities
Notes

DALLOW COMMUNITY NURSERY
REFERENCE AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024
Name-
The Nursery is also known as 'Fun to Learn Nursery'& pre- school The main focus of the work of the Nursery is to
provide pre-school places for local children as well as offering a broad range of childcare and family support
services.
Trustees: The trustees who served during the financial year and to the dats the Report of the Trustees was signed were as
follows
Mrs Sajada Mahmood
Mrs Tazeen Akhlar
Mrs Kerri Hill
Chairperson
Treasurer
Secretary and Ofsted
Nominated Individual
Trustees are appointed by the Board of Trustees in general meeting. All Officers and members shall retire from
office at each AnnLFal General Meeting. Retiririg officers are eligible for re-election.
Principal Offlce..
Dallow Primary School Slte
Dallow Road
Luton
Bedford5hire LU11 LZ
Independent Examiner..
Holmes Peat Thorpe
Basepoint Business & lTrnovalion Centre
110 Butterfield
Greal Marlings
Luton LU2 8DL
Bankers:
Barclays Bank plc
George Street
Luton
Beds
Charity No..
1094592

DALLOW COMMUNITY NURSERY
REPORT OF THE TRUSTEES TO THE MEMBERS
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
Prln¢lpal ObJe¢t$ and Actlvltles:
The objects of the Charity, as stated in its corK8tituiion, are to enhance the development and education of Child￿n primarily
under statutory school age by encouraging parenls to understand and provide for the needs of their children through
community groups and by:_
a) Offering appropriate play, education and care facilities, family learning and hours groups, together with the right of parents
to take responsibility for and to become ext8nded involved in the activities of such groups, ensuring that such groups offer
opporlLtnities for all children whatever their race culture, religion, means or ability.
b) Enwuraging the study of the needs of such children and Iheir families and promoting public interest in and recognition of
such needs in the local areas.
c) Instlgalion and adhering to and furthering the aims and objects of the pre-school learning alliance.
Aims:
From Ihls It is understood that a prime aim of the organisation is to enhance the development and education of children
primarlly under statutory school age by encouraging parents to understand and provide for the need of their children through
Gommunity groups.
Strategies for achlevlng Prlnclpal Alms and Objectives
These are according to four 'Core Activities.
1. We plan our curriculum 8round 'The Early Years Foundation Stage, profile (EYFS).
2. We monitor and evaluate our performance on a regular basis.
3. We support staff through Induction and Supervision prograrnmes. Staff undertake a training needs analysis to ensure they
are getting the exact knowledge and training required. All staff are given training in Compulsory area of learning such as
'Safeguarding' in accordance with all the latest guidelines.
4. We encourage parental involvement in their child's education and the running of the nursery. We ask for parents to
participate in special activities such as baking, OLrtings, sports. We actively encourage parents to become members of the
committee. Parental Involv9ment In the committee is vital to the nursery s efficient operation.
Objectives and Public Benefit
In setting our objectives and planning our activities our trustees have given careful consideration to the Charity Commission's
general guidan￿ on public benefit and in particular to its supplementary PLtblic benefit guidance on advancing education and
fee-charging.
1. Advice and Information:
To work in ￿llaboratIon with Luton Council in providing parents with all the necessary
information to embark upon trainingl fLtn leaminglslay and play sessions/visils to local
areas of interest.
2. Support..
Children to excel in th8 nursery setting with all staff Irain8d to a minimum of level 3 in
Childcare.
3. Learning:
To ensure all staff continue training and support them through maintaining high standards
of learning. To encourage staff to take further available training which is overall beneficial
to the nursery setting. To regain 'oulstanding status with Ofsled.
4. ICT Equipment:
Provide IPads for use by nursery childr8n under staff supervision.
5. Marketing and PR:
To invest further in the nursery website. Update to a more advance child profile tracking
system - Nursery Story.
6. Leadership and Management.. Consolidale roles of Board member. Policy Review., Str8legic; Review. Increase funding
from other sources.
Page 1

DALLOW COMMUNITY NURSERY
REPORT OF THE TRUSTEES TO THE MEMBERS
FOR THE YEAR ENDED 31 MARCH 2024
Contribution of Volunteer:
The Charity continues to be grateful for Ihe support of a small group of volunteers, who help with finance tasks and others
who have made small contributions to reception and admin work during the year.
ACHIEVEMENTS AND PERFORMANCE
Performance against objectives for the year:
Main Achievements for the year
Utilised funds to renovate nursery playground tp replace play equipment and resurface the ground.
Relevant Factors
Olher factors, both within and outside our control, are as shown in the analysis below-
strengths
. G¢)od otsted rating
Strong staff team whose efforts are recognised further
wilh the introduction of a new senior practilioner role.
. Good
Excellent indoorloutdoor facililies
Addillonal large ouldoor play area
Areas for Development
To conlinue to attract new parents in joining the ¢ommittee
every year.
Building repairs and maintenance constant on ageing premises.
To work with children in attaining higher levels In Maths and
Literacy whlch are currently low.
Opportunities
Challenges
New housing development to bring more farniliesl ° Several childcare providers In Ihè area.
children into the area.
The setting is situated in a deprived area where majority of
We plan in future to rebuild th8 selting with brick and
parents are unable to afford childcare fees.
extend the size to creale more spaces for children. This
Increase in national living wage means stsff pay sGales will need
would be subject to planning permission.
to be arnersded lo accommodate Ihis.
FINANCIAL REVIEW
Overview for the year:
The charity has continued building the nursery provision, which together wlth its grant funding has enabled Ihe charity to
further stabillse Its resources. The trustees will continue lo secure a strong financial base to enable the nursery to achieve tts
objecllves.
Reserves Poli¢y:
We are endeavouring to build up a reserve to enable us to pay six months expenses should no income be available. We will
also endeavour to set aside money for the future rebuild of the nursery subject to planning permission.
Principal Funding Sources:
Grant funding from Nursery Educalion fund has been used in funding salaries and wages and providing rèsources in
connection Ihe principal objective of the charity.
Page 2

DALLOW COMMUNITY NURSERY
REPORT OF THE TRUSTEES TO THE MEMBERS
FOR THE YEAR ENDED 31 MARCH 2024
PLANS FOR THE FUTURE YEARS
The charity has been in operation for over 20 years and has built a good community nursery provision. This has been
possible due lo nursery eduGation grants received. In addition nursery fees have been rec8ived from the parents of children
using the facilities. Owing to the success of this provision the charity looks lo consolidate this position before looking lo add
to this activity.
The nursery trustees will continue lo ensure suslainabilily. and prudent spending will be 50ughl to overcome fvnding
cutbaGks. The nursery will look al ways of the best possible service and faGilities for th8 children attending, their families, and
the local Dallow Community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Conslltutlon:
Dallow Community Nursery is a registered charity. 11 is governed by the Pre-school Learning Alliance Constilution it adopted
on 6 November 2012. In setting our objedives and planning our activities our Governors have given careful consideration to
the Charity Cornmission's general guidance on public benefit and in parti¢ular to its supplementary public benefrt guidan￿ on
advancing education and fee-charging.
Organisational Structure..
The Charity is wholly based in Luton, B8dfordshiie. The Trustees meet once al lemi lo determlne the policy and strategy of
the Charity. Should It be necessary, the trustees will hold further meetings as and when required. Th8 day-to-day
management of the Charity is delegated to the Nursery Managers Kerri Hill and Natasha Whitty.
Declslon Maklng:
The Truslees of the company who seryed during the year are listed with the legal and administrakn've details.
Policy and Slrategy are decided by the trustees following con5ultalion with stsff. Decisions regarding daily delivery of
services In line wilh Board decisions are delegated to the Nursery Manager and Sensor staff. Truslee5 expect staff to keep
them informed of potentlal opportunities and challenges which may lead to new development5.
The Constitution requires the trustees to prepare financial statements for each financial year which give a true and fair view of
the state of affairs of the charity and of the surplus or deficit of the charity for that year. In preparing these Ilnancial
statements. the Irustees are required to -
select suitable accounting policies and Ihen apply them consistently
make judgements and estimates that are reasonable and prudent
stale whether the policies adopted are in accordance with the Charities SORP. and that applicable accounting slandards
have been followed, subject to any material departures, disclosed and explained in the financi81 statements- and
prepare the financial statements on the going concem ba515 unless il is inappropriate to presume Ihat the charity will
continue trading.
The Irustees are responsible for keeping proper accounting records which discjose with reasonable accuracy at any time the
financial posilion of the Gharily and to enable them lo ensure that Ihe finanGial statements comply with the relevant law. They
are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other Irregularities.
Page 3

DALLOW COMMUNifi NURSERY
REPORT OFTHETRUSTEES TO THE MEMBE
FOR THE YEAR ENDED 31 MARCH 2024
Trustee Recrultment & Trainlng:
Suitable nominees, according to the regulations Cover￿ by the constitution, are introduced to Ihe work of the charity and
meet with the Nursery Manager, staff and a Board Member prior to submission for consideration by the Board. The Charity
aims, as far as possible. to include a wide range of skills and represenlation from the local community which it serves. Where
possible, new Board Members take part in th8 daily work of the charity in order to understand the range undertaken and the
nature of the client-group served. All receiv8 Charity Commission guidelines on their legal role and copies of the charity's
policies. All trustees and staff take part in a joint Iraining and strategy day annually.
Wlder Relatlons:
The charity is nol part of any other wider ne￿ork or any relatlonships wilh other charSty or organisation.
Rlsk Review:
The Trustees have assessed the major risks to which the company is exposed, in particular those ielated to the operations
and finances of the Charity, and are satisfied that systems are in plats to mitigate our exposure to the major risks. Thes8
procedures are periodically reviewed.
Reference and Admlnlstratlon Informatlon is shown as a separate page at the front of these accounts.
Approved by the Trustees and signed on l ?.: ..Q.l...QQaS.. on their bohalf by
TN51ee
Page 4

INDEPENDENT EXAMINERS REPORT
TO THE MEMBERS OF DALLOW COMMUNITY NURSERY
FOR THE YEAR ENDED 31 MARCH 2024
I report on the accounts of the Nursery for the year ended 31 March 2024 on pages 610 13.
Respective responsibilities of the Trustees and Examiners
The members, are responsibilities for the preparation ofthe accounts. The members consider that an audit is nol required for
this year under s8Ction 144{2) of the Charities Act 2011 {Ihe 2011 Act> and that an independent examination is needed. The
charity's gross inGome exceeded £250,000 and l am qualrfied to undertake the examination by being a qualified member of
the Institute of Chartered Accountants England and Wales.
It Is our ￿SpOnSibl11tY to
Examine the ac¢ounts under sedion 145 of the 2011 Act,.
follow the procedures laid down in the General Directions given by the Charity Commissioners under section 14515){bl of
the 2011 Act., and
slate whether particular matters have come to our attention.
Basis of examiner's statemant
My examinallon was carried out In accordance with the General Directions given by the Charlty Commission. An examination
includes a revlew of the acGountlng racords kept by Ihe charity and a cornparison of the accounts presented wlth those
records. It also includes consideration of any unusual items or disclosures In the accounts and seeklng explanations from
you as Trustees conGerning any such matters. The pro¢edvr8s undertaken do not provid8 all th8 evidence that would be
required in an audlt, and consequently no oplnlon is given as to whether the accounts present a 'lrue and fair view, and the
report Is Ilmlted to those matters set out in the statement b810w.
Independent Examlner's Statement
In mnnectlon wlth our examlnatlon, no matter has come to our attention
(1) which gives me r8asonable cause to b81ieve that, in any material respect. the requirements
to keep accounting records in accordance with section 130 of the 2011 Act
lo prepare accounts which accord with the accounting records and to comply with the a¢¢ounting requirements of the
2011 Act have not been met,, or
(2) to which, in my opinion, attention should be drawn In order to enable e proper understanding of the accounts to be
reached.
Javaria Sarmad F.C.
Holmes Peat Thorpe
hartered Accountants
Basepoint Business Centre
110 Butterfield
Great Marlings
LUTON
Beds
LU2 8DL
Dated..
17.04 2o%f
Page 5

DALLOW COMMUNrrY NURSERY
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Fixed assets
Tangible assets
Current Assets
Cash at Bank and in Hand
353,128
353,128
332,481
332,481
Creditors
Amounts falling due within one year
72,004
62,882
Net Currnnt Assets
281,124
269,599
Total assets less Current liabilities
281.124
269.599
Net assets
281,124
269,599
Ca ital funds
Restricted funds
Unreslricted Funds
D8signated FLtnds
General Reserves
140,000
141,124
140,000
129.599
281,124
269,599
Total funds
281.124
269,599
Approved by the trustees on l 7, ..0.j.....ac￿ and signed on its behalf by-
Trustee
The annexed notes form part of these financial statements.
Page 6

DALLOW COMMUNifi NURSERY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
Note
Restricted Unrestricted
Total
Totsl
Fund
Fund
Fund
2024
Fund
Incomln Resources
Incomln Resources from Generated Funds
Voluntary Income
Grant Incom8
324.511
324,511
302.428
Investment Income
1.520
1,520
Incomin Resources from Charitable Activities
Nursery Fees
7.158
7,158
11,042
Other Incomin
Milk Refund
Apprentice Payment
Lunch
School trip
Sundry Income
Resources
858
2,000
1,257
885
1,752
858
2,000
1,257
885
1.752
501
Total Incomin R050urces
324,511
15,431
339,941
313,971
Resources Ex
ended
Charitsble Activities
324,511
3.905
328.416
296,175
Total Resources Expended
324,511
3.905
328.416
296,175
Net movemenl In funds
11,525
11,525
17,796
Total funds brought forward
269.599
269,599
251,803
Total funds carried forward
281,124
281,124
269,599
Detsils of resources used are given in the notes to the financial slatements.
Page 7

DALLOW COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
The principal accounting policies adopted, judgements and key sources of estimation in the preparation of the financial
statements are as follows:
Basis of Accounting - The financial statements have been prepared in accordance with the Accountlng and Reporting by
Charities
Statement of Recommended Practi￿ applicable to charrties preparing their accounts in accordance with the
Financial Reporting Standards applicable in the United Kingdorn and Republic of Ireland (FRS 102) (Charities SORP (FRS
102)). effective 1 January 2015.. Financial Reporting Standards applicable in the United Kingdom and Republic of Ireland
(FRS 102): and the Charities Act 2011.
Separate Funds - Incoming and outgoing resources are split between restrirted funds and other unrestricled funds. Closing
funds are calegorised in the Same way.
Restricted Funds - These are funds subjecl to specifi¢ trusts which May have been declared by the funders or with Iheir
authority (e.g. in a public appeal), but still within th6 objects of Fun to Leam Nursery. They may be restricted Income funds.
which are expendable at the discretion of the trustees in furtheran¢e of a particular project or objective of Fun to Learn
Nursery. The restricted funds of the charily are detailed in nole 14.
Unrestrlcted Funds - These are expendable at the discretion of the trustees in the furtherance of the objects of Fun lo
LeaTn Nursery.
Grants Receivable- Grants receiwable are rècognised in the Statement of Financial Activities when the Conditions for receipt
have been complied with. Grants receivable in respecl of certain activities are paid in relation to a given period such as a
year and in these ¢ir¢umstances the grants are deferred to the exlent Ihat they relate to future accounting periods.
Grants received for specific project5 are accounted for as restricted funds.
Those grants that have conditions attached, and for example are provided to deliver a service and therefore are similar In
economiG tenns to trading income, arè included within Incoming resources from charitsble a¢tivits'es.
Incoming Resources from Charitable Activities
Income from charitable activities is inGludgd in the year in which the
charity is entitled to receipt and the amount can be measured with reasonable certalnty.
Investment Income - Bank and building society interest is included when receivable by the charity.
Page 8

DALLOW COMMUNIPf NURSERY
NOTES TO THE FINANCIAL STATEMENTS Contlnuod
FOR THE YEAR ENDED 31 MARCH 2024
Resources Expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT that cannot be recovered, and it is reported as part of the expenditure to which il relates.
Expenditure that is directly attributable to specific activities has been inGluded in those cosl categories. Other costs, which
are attributable to morg than one activity, are apportioned across cost categories based on an estimate of proportion of staff
time Spent on those activities.
Charitable Activities
These are the direct and indirect costs of Fun to Learn Nursery's work to meet Its charitable
objectives. They include the costs of core seNi¢es. The Independent examiners, remuneration of £3,410 (2022:£3,410}.
Tanglble Flxed Assets - Tangible flxed assets are included at orlginal cost less accumulated depreciation. Deprecialion on
Fixed Assets is calculated so as to wri18 off their ￿$t ov&r their expected useful lives, which is assumed lo be three years
Istraight Ilne) for IT Equlpment, and for Furnitule and Fittings. Only exp&nditure on fixed 8ssels exceeding £100 per item is
capitslised, wilh the exception of the bulk purchase of assets.
Cash al Bank and in Hand - includ8s cash and short term highly liquid investments with a short rnaturity of three months or
less from the date of acquisition or opening of the deposit account or similar account.
Credllors and provlslons
are recognised where the charity has a present obligation resulting from a pasl event thal will
result in the transfer of funds to a third party and the amount due to setue the obligation can be measured or estimated
reliably. Craditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts
due.
Pension Costs - The charity has a group personal pension plan. Contributions are charged to Ihe Statement of financial
activities as they become payabl8.
Legal Status - The charlty Is a Nursery and Children's Centre which is unincorporated and governed by Its constitutlon.
Page 9

DALLOWCOMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS
Continued
FOR THE YEAR ENDED 31 MARCH 2024
Staff costs
The aggregate payroll costs were as follows
24
2023
Wages and salaries
240,997
230 197
The average number of full-time staff amounted lo 9 {31 March 2023: 9)
No ernployees had emoluments in excess of £60.000.
3. Grant Income
Re5trirted Unr¢strlcted
Total
Total
Fund
Fund
Fund
2024
Fund
2023
Nursery Education Grant
278,641
278,641
258,210
Early years funding
45,870
45.870
32,344
other small grants
15.431
15.431
23,417
324,511
15,431
339.941
313,971
Page 10

DALLOW COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS
Conllnued
FOR THE YEAR ENDED 31 MARCH 2024
Charitable A¢tivitles
Restricted Unrestricted
Total
Total
Fund
Fund
Fund
2024
Fund
2023
Wages
208,047
208,047
213,313
Employers NIC
23,800
23,800
13,422
Staff Pensions
9,149
9,149
3.462
Canteen Expenses
1,455
1,455
2,100
Milk
532
532
1.068
Training Costs
469
469
574
Education Resources
9,247
9,247
6,914
Payroll Service
1,924
1.924
2,080
Lighl and heat
499
24
523
673
Insurance
3,508
167
3,675
3.224
Repalrs lo Premlse5
53,252
3.114
56,366
7,325
Subscriptions
1,806
86
1,892
1,116
Telephone
1,707
81
1,788
1,413
Postage and Stationery
2,082
99
2,181
4,391
Slorage
461
Cleaning
2,093
100
2,193
2,428
Accouniancy and Audit
3,232
154
3.386
3.500
Outgoing Gifts
1,075
51
1,126
3,326
Sundry Expen5e5
517
25
542
25.385
Bank Charges
115
121
324.511
3,905
328,416
296.175
Page 11

DALLOW COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS
Continued
FOR THE YEAR ENDED 31 MARCH 2024
Tan
iblg fixed assets
Corn
ui
Cost:
As at l April 2023
Addilions
7,981
36.339
44,320
As al 31 March 2024
7,981
36.339
44,320
De reciation
As at l April 2023
Charge for the period
7.981
36,339
44.320
As at 31 March 2024
7,981
36,339
44,320
Net Book Value
As at 31 March 2024
As al 31 March 2023
Creditgrs
Amounts falling due within one year
24
2023
Deferred Income
Tax and Soclal Security
Accruals
Pensions
65,913
2,610
2,700
781
57,642
2,035
2,520
685
72,004
62,882
Page 12

DALLOW COMMUNlfl NURSERY
NOTES TO THE FINANCIAL STATEMENTS
Continued
FOR THE YEAR ENDED 31 MARCH 2024
Anal
is of Net Assets between Funds
Restrlcted Unrestrlcted
Total
Total
Fund
Fund
Fund
2024
Fund
2023
Tangible Fixed Assets
Current Assets
65,913
287,215
353,128
332,481
Current Liabilities
165,913)
16,091}
(72,004)
162,882)
281,124
281,124
269.S99
Dèsl nated funds
3 months costs
95,000
Asset replacement
Computers
Equipment
5,000
30,000
Repair5 and Maintenance
Lease renewal
5,000
5,000
140,000
9. Re5trlcted Funds
Balance
BIF
Income
In year
Expenditure Balance
in year
CIF
Nursery Education Grant
286,913
286,913
Early Years Funding
45,870
45,870
332,782
332 782
Grants received were for the provisions of Nursery Education. These monies were used directly on that provision.
Trustees Remuneratlon and Ex
nses
No remuneration directly or indirectly out of the funds of the Charity was paid or payable for the year to any iruste& or lo any
person or persons known to bè connected with them.
No reimbursemenl of expense5 has been made or is due lo be made to any of the trustees in respect of Iha year.
Page 13