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2022-08-31-accounts

= Legal and administrative information
Trustees'report
-' "':
'- ''-"-'-":----"---
-'
—' ~": . 2'=. ',3
='- iridepenaent
examiner's
report =-::
.—,.=
—.. .—:-= —
=-'-='-=: ==': -- 4
,'1 ~ '
' -.=--'=-- =.-'Statemerit offinancial
activities
--'-"== —:=:----=—==-='=:=.—. —
=-'=—
-=--'==-5:-=='= ====--=-===:.=:—=-:=-=-=:--=-:=-—
-=:--==—
-=-==-=-=:--==-.—;:=:=::
—:-+:=-.
',
. -; Balanceshyet .-,
-
.
.—. -. .: 7 -..
i@W~~M&M'-. —.
—.='~~—-==-....-=;~.: .=.».. .~;,o 4:~-;:A
.-N6tes.'to the accounts.:.'.—:-=.
—.---'
. -",'-".— '
.x=
.
'",—„-&
—~a.~Vi'~
=
- =8="-12=

STAR NURSERY AND PLAYSCMOOL
REPORT OF THE TRUSTEES OF STAR NURSERY AND PLAYSCHOOL FOR
, THE YEAR ENDED 3'I AUGUST 2022
Summary ofthe main achievements
ofthe charity during the year
-- —.=-.— =- .=.= =-—
—=The-Nursery
ls back,to,.full working
capacity after COVID. In September 2021,we had
=good=Intake
pfchildmn
and this continued
rising steadily
throughout
the year. Ws

=—. .
had a waiting
list for September 2022 and numbers
are good.
=-.==-=.-=Me-.held=.a:small=:Ghrlstrnas
fayre at the Nursery as many parents/carers
are still wary
of-COvVIDr-TrhererwaM-good
turn out and we made a little money
which went towards
.—
——..—:

————the children's
Christmas
parties;--. ----—. =-.:.—.:—:—.—
—.—---
eanrurtiltmnrirnwgdhe
foort baiik tend have iiow iixpiinded
this to outside the Nursery -- ---,—
'-=-'-=,=--=-—,—:
as=wer.:haven--had-maiiy.
parents
coiune'to' us who are struggling
atth[s cuiient tiYiie. gae
=;::--
a-a-uriltwtth=sh@vtng,
which
is positioned
in the cliild collection area, so parents
— -'
= — . —:=====-=::Can help themaeIViia'tc
tile aVSttiibt'S Its~era.-:—:,—.::=-..==:.
—. .—
=--..—.:.::—.. . —.
—..::
—.
—:.—
--.—:..——=
r
= avoestaited~3o'
ttiple
n
he
ur os' y=Approach
in-the=Nurseryuand-one-of-our-
~ractitionerii~i
—:undertaking-:,:e-~couwe
ttoc -'uundsrstand-and=.
sttare-,.thisWttLjihher,
~rttctlttohsfatll
the Ntlmsty-= ' '=' '
:—:,
'c
eKunosi+Appreii:h;ii, ab~+jgn~&ig~kld'i.
riaturil
curiosity to explore-the-World,
=~:~toundhtem,
='tiiateiiid=of
dir'ecting
chttdmg-;rLnd
telling them what to.do,:the-Gu+iosity
, , -—,
,Approech
iabas~ed:
r1child led tearnLng ~refute
childien
make their own choices

.
,=—,:":,"=
—...,"—.
—,. .=:,
—, ".,='
-- ——i';figure&ingswut-.
forr themselves~VicRTeads
to enhanced
confidence,
critical
:thinking
and problem
solving skills;:
- ==="':-:-',:- —.'-.— ——
— i
-"
" erasers, -:children arirnore
engaged
in their enylronmentindkaye
~JGtMQIB fun.=They're
in chaiger of their.own development
and choose activities
'==-.~=-'=-=—
=-="~~~~~'.
I

which~lay'cto=their=ow'ri=interests.
iThe world is-changing
foroui young children and they---==-=-=-
--=-----------'-=---:—:=-=-=-=':-=-
aie living
in a fast paced society. :-- -' ---=--.- ==—
----.-:— .:—:
=---- '-------'-
- — ---
= ---:---=--
"
— '
=.~4ttiJune-2022-, we,:had an,OFSTEDjrispection, -and-were-pleased
to be awarded--
- ' —"'ttrrkgradin~urf
gorid,
It has been haid oii all practitiohsts
since coming
biick after'.
~~~~~~,
Gtrto;-so-this-wacs-really
positive outcome and we are implementing
iriiprovements
-needed to work towaids an qutstandipg
iputcomen--
-
- -'--
--
-
—.—-.
Financial
review and Reserves jolicy
During the year, the charity made a deficit of220,197,which has been deducted
from
- reserves.
Th truste~d.
management
team recognise
the continued
financial
struggle
and
-are implementing. cost savings
and fundiaising
ideas. The trustees
will continue
to
- - -keep reserves
under-close
review and have measures
in place to ensure
the going
concern ofthe charity.
Signed on behalf of the Trustees
Alison Sheridan —Chairperson
Date; 30June 2023
STAR NURSERY AND PLAYSCHOOL
Independent
examiner's
report to the Trustees ofStar Nursery
and Playschool
I report to the trustees
on
my examination
of the accounts
of Star Nursery
and
Playschool
(the Trust) for the year ended 31August 2022, which are set out on pages
5to 12.Since the company's
gross income exceeded 8250,000your examiner
must
.—
— bea member ofabody listed
in section 145ofthe 2011Act.
I confirm that
Iam qualified
tocui)dertake thecexamlnation
because
I am a member ofthe Association ofChartered
Certified Accountants,
which is one ofthe listed bodies.
Responsibiiities
and basis. ofreport
Ayrqha=. char(fy-truatses
tif thii
'Truiit
you aie responsible
for tha prepafatlon of the,
, :
ccountstnvfccol'lance
w(th the requirements
ofthe Char'itles
Act 2011('tlia Act'),
ecttoii=L453tfthagQTTxxqqtqtnjfLnciiriyrhg
outiny axamiiiation
itrave followed
all the
qrppircablgq)trsbtirni'sgtven
by tha charity conimimlon
undei' tiection 145(5)(b) oftlis:':..=..=
011- c
=. n epen
entexarnlne
s-sa amen —ma ero concerns
enjled
='-==-
:= I-'have'xxrm
letediiiyrexaminagcri.
, l have 'identified
a iiiatteiof concern. 'in my-report
===-=- =" -""
hekn'ilci~Mh+hlystrug~li,
g 5nancially,
Wh(cbdsurvtdeaace
ayt
s ance
se:-'=-——
'—
-' '- ='- '
~eporgngnirli}tilregfunds
'of555032 at '31 August 2022.
At the date df iny ievia'w
-"I -'—
': -=-—
-':= "'
~ave+aannnfoimwscHry
the-Tiustess:that
pupil riumbsrs-and
funding
has-Incriiasdd;: —'=
—= applic~eions
arrrrbaliig
made
for fuitli sr funding
and cost cutting
maasuures
are In place.

Punttaqrre
brnngg~nltqrad
CIOSely -hOWeVer therlSLthat
the Charityvmray nc
Sgaing,-~-=:-:=.=--,,---.:"-, -=-.
-concerri. is stillqpreyralent. :=.= . - ===:--='=';—
'. '=-=—
'=-=-—= =-
- '---
I

.==.)-'haveeomplete'd=gyrexamiriation,
'I.confirm that no.other material
matters have come
to=my=attenti6nxin=connectlori
with the examination
giving me cause to believe that
in
any. material. r'espect::-=..=-. ==-:—:.
=-=--:=:..—:.-:::;=. ;.-.=.
==——
(1)nrdqdimtlngrtrccl(ferqWere
nat ke t in reSPSCt Ofthe TruSt aSrequired
by SeCtian 130
(2) the accourits do not accoid with those iecords; oi
.(3):the~couotWdnot
comply wIth the applicable
requirements
concerning
the form
and
content:of-accounts
set
out
in
the
Charities
(Accounts
and
Reports)
Regulations
r2008. other than
any requirement
that the accounts
give a 'true and
~aicview'vvhicirisT.
not a matter considered as part of an independent
examination.
- I-havewo=-woncems-and
have come across no other matteis
in connection
with the
- -examination-to
which
attention
should
be drawn
in this report
in order to enable
a
proper understanding
ofthe accounts to be reached.
—--- -J E Harris FCC~
30June 2023
Knight
Goodhead
Chartered
Accountants,
7 Bournemouth
Road,
Chandlers
Ford,
Eastleigh,
Hampshire
SO53 3DA

Unrestricted Restricted Total funds Total funds
Notes
funds
funds 2022 2021
INCOME R R R
Chaalablaaatlvltlss
=-
=: .
' ~&'
3
64,700
215,764 310,464. 274,751
=:
—.
=:-TOTALINCONE ==
—.—
.
.=-=.:-.:,:.,
-
.94700
. —.215784 .
310454.
—::274751--
---
EXPENDITURE ——
Chiitltabtasiatty8las
"
.
. " "
-4;897~215764=ams85330 669iiEEasEtEM;-92
,=, =TOTAL EXP+NOITURE—
'=-,
-
=-'-..:::=::::
—:=::—Qll87:—,—2157114; . . -: 330,051:..-:288,924=:—..=:
—,—
:NET DEFICIT FOR THE YEAR=:=
-,.—.—.---.:
=,=-; =—. :=="—:-= --==(20,197);= "=—
=.=,=. =-, .. .:(20,197) === =-'(12,173)=-.=-=- -+~

-,,::.:.:.,:::i-::--:,
-='-'--s,;,
's,,%, aD-:,—'::i,
'=::—:::"—
"'='-"'-.
'=:—
'::—:-",i
=-,.TOTAL FUND BALANCES=CARRIED FORWARD=: "-.=-"=.-=-:=—
". "' 18,032
'
—-:-:
'
-
'
—18032 .
='-"-:-'2,185
— '===- ==-" '-"—
L
tatement offinancial
activities includes
all gains and losses.recognised
in

All income and experiditure
derives from contlriuing
activities, " '
. ,-RVPISttsaa~
the year.
=

Unrestricted
Restricted
Total funds
INCOME Notes funds
funds
R,
R
2021
.
,R
Charitableacfivitles
....
. —..-' -==. .==.-'. 3 54,952
219,799
-
' 274,751
TOTAL IN
='- ====—.-:==
—.--.-,
—.... --,-- . . 649i2---;„=,-=2iaii9 =-=-W74751 .—,,
lt::,,
:
. .
. .
,,—,,:, —.
. .,
. . !a~!!::~IW.—,,
:TOTALERRENDITURE =:—::
—,' A
FaF —.—:.--:--:=--.:——. ...—:.—,.=:-62 125—
-- -:.:=-21STIIS—.
: ".
'
2m 524 . .
—=..j
NET DEFICIT-FOR THE YEAR.-~:——, ~~.
=.
-, 2==--—:=--=
—:--='------.-= —=-:L(12,178).=,=-===-''~=-:-~(12,173)=--
....:=-.
TOTAL FUNDTBALANCES
%".--
CARRIED
FORWARD'":.-"'," -'.:::': —:
-
2155 ':::':-' ' ':-"
':~.—::2165 ' .

BALANCE SHEET AT 31AUGUST 2022 BALANCE SHEET AT 31AUGUST 2022
2022 2021
Notes R
FIXEDASSETS
Tangible assets 120
CURRENT ASSETS
—:==:;-'.Debtors
-*;-..
Cash atbankandlnhand
~ 7 14401,
'
250
. 8;518
250
. .
.
14,651. :. . '- -8,768
ia
CREDITORS: amounts
falling .
~;.due within one pi!riod
'~f",.==.- =
=:
8 =.-=:- 32,683: . :.:.-::.::--:-=::-::6,723:-- --,:
.'- NET CURggfQ„IABILITIES --"-=~.;:~=-.
'-. —,=,
'=-:- =- ----= --=.=--: =
-'- -
'
-
'-- —.(18,032) '"--..—,'-:;":;.
-„,;.
=..—.- 2,045
NET LIABILITIES}/ASSETS ..---=--=.,-.= ==-—:
—,. —. .
— -=- =;.=- 1j,032 — . - ==
—== -.=,165.
'--,—
----=Genera~frhf„. ,=,=-:—:==:,::=-:::
—,;.—:,
=—. :
—'-—===::-'-'="-'—
'-' ==:=-':-='-—:,
—=:==:
Restncterd
funds
=-.—.
'='..--

-'
="
—,'-" =-:.=.—,=.:. "-'=-'-""—.-.

— -9 .--
—,:(r,032) 2 —.=-::
—,.—..:,-.
..,-2 165=:===::
—.'=.=-:—.
TOTAL FUlhLDS:-'--
-
'
— '
'-:— -, ;.."-=-'=-==-',10
=-;:::
—. '.=-.-
. . . ... .. =- 18,032:.".: .
,
:,=:= = —:=-2,165

1
ACCOUNTING
POLICIES
(a) Accounting
convention
— ——
—The=financial=statements=have
been
prepared.
in accordance
with
Accounting
and
Reporting
by Charities'. Statement of
R~ee-
nreededcPeotlce=appli@ible:-teiharttles~rparing.
their accounts
In accordance
with
the Financial
Reporting
Standard
.vtpplicable
Irrtire t)K arid Rspub)icncf
Ireland (FRS 1D2) (effective Ooto bar 2019) - (Charities
SORP (FRS 102)),
=-:Thewharity=meets-=tgi'=degnlttonSIS)htr=pcblfrnbiimlfit
entity
under FRS ID2. Assets
and liabilities
are
Initially
recognised at
hlslorlcatcost
or:transaction
value unless otheiwise
stated tn the relevant
iiccounting
policy nate.
-
'.to continue other thari those idantifledin
the Independeatasaminsiion
rep
rt. = .:—.;:. .
' ( %'!,'sis::,::!'".
' "":-":-',
-:
-uitds=hre:-. av
e=
— st,'-a.t
-. acre one
=t e.rusees. n-u
erance-of
the genera
o
je vs e
=—
AII-incemhs=includedcirrthe8tatement
of+in~alalcActivittes
when the charity is entitled
to
the Income and the amount can be
uan ifiieÃith
rreaSO~ ible~aCWr~a. -The (OIIOWIng SpeCificjallCieii aie iipplied
tO pahiCular
Categcrlee OfliiCOmer--:
Onattcraprrid
legao iS!CT7mrweehyuedyjry@pif)paihtfa,
danaTI~OnS, 'egaCiee and glfle and iS Ihdudddtn
full in the StiitejiiantOf-:
.=:—
=Financial
A'ctlvitlsenahatrmcetvable&rsntiv'when
entitlement
iy not conditional
on the delivery
of a speclllc peifoimarica
by
..:,,;; I
-ther charity;-are
recognised
when the charity becomes unconditionally
eritltled to the grant,
-Investment
Incpme is included
when-recslvable---—
===='===-'==:='=:=—Hesouices aie.defeired when:-at:-the
5rid-ofen=accounting
perio'd, they have been received
but the charity has yet to become "- —", -'- '--—,' -.
urieonditloiially
entitled to them.

1 ACCOUNTING
POLICIES (continued)
(d) Expenditure
: . Expenditure
is recognised
on an accrual basis as a
liability is Incurred,
It Includes
any VAT paid,
~apportioned
in line with the income
received from that source during the year.
= —:=;~bar table-activities;-expenditure=comprisesxf %hose'costs incurred by the charity in the delivery of.its activities and services for
—— —Kbart5fitllailea3+etude=tetWastKfhat can be allocated directly. to such activities and those costs of an Ii dlrect
necessary to support them.
Mmt~lki&te&mtween:-tdewxp'enditure:categories of the 'Statement of FinanciaL'Activities on a basis designed
to
, o
s
r
~se
fthe ie ource. Costs
elatln
gt ap
o
artie ua
I
ractivl ty oca
are all
ted dire ctly
--.:-e -Tatroib e.fi
ts~ —:—;
—.=
ep1MIatimMaiculated
at rates to wiite off
assets over their=-estirn'ated
useful
lives-:as follows~~===. .. =—
-:
'
——.==::::='-':
=-.--:::-=:====~==.
==='-Norsery~ul
mW0%-straight
line
—.==-
' "='- '==.'
i
urea and
ngs.=' 0'o's aightline-
-2 LEGAL-STATUS=-= .-- =-
aSjQmrihNjxirateWnd~A'egietere1'on
6 March
registei'ed
numbei'is
$096370, The cha'iity is a public benefit
2003.with the Charity,
entity.
-' ——
ConTrnles1Or
in-'England
and Wales. -"-=The =--- —.=-'"=-:=---.—::I
:"Kheprincipal addiess ofthe charity is Chlltern Way, Basinastoke RG22.5BB.
3 INCOME FROM CHARITABLE ACTIVITIES
Unrestilcted .. Restricted - .:.
..:
—; 2022. . . -- -2021
- -funds ---- funds ----- -- - Total - --Total
'
Charitable
activities
Hampshire
County Council early years grant .
215,764 215,764 188,729
Nursery fees 93,004 93,004 50,223
Coronavlrus
Job Retention Scheme
::.Other grants and income
1 696 1,696 17,899
17,900
94,700 215,764 310,464 274,751

6 TANGIBLE FIXEDASSETS Fixtures and Fixtures and Nursery Nursery Total
Fittings Equipment
R
Cost
At 1 September. 2021 9,776 6,376 16,152
Additions.
t31
ugust
022
.. 9776 .-. 6,376 . 16,152
Depreciation
'At1 Septeg4yr 2021..
-, --—'::-:-..=
— =-
Chaqjelortheyyhar
--::::--'-~----
==:
- —:---
--


-
,-
--——:
—:—----:9,670
-
=
- 106
---:—;,—:6,362:..:—'—
--16,032
---:--
'.-:-14
=='--:
— 120
At 31August2022=-'-
-=, :=.—,;"~-,= —;--:—
--,=-.==-
.=--=--'==--=='-- -==—.=-'-=—
--:-9776=:-=-:=-',--6376 .
—.—16152-=-==—
-===-=-
'
-,At 31 August 2022;=,—-:-'--;—.~.-';- -.'—,---
:"=:.:::
f3421u
us
621 ..,—. . ;.
:.:,, , ,,;,
—,—.: . , —:.--::
166
. . 244 . . 12p-—
0
Tra e debtor===..
-
--'-- = . '. —;.
=--,.::
—. --.
'—. .:.==:.==-. .
- —' - - 6,558 ----'- — --: --:=:-';=.
—:.-'::
—.--:.,
-: 3,357
Otherdebtofs=—
-,'.—=—
-.=,.—~-, .==..-=.-,
. . . —.-.:-784346.—.--.--- =..—;=.~== 5 161 -=.—
8 CREDITORQ~upts
falling due within one.year. -
--.—
-
=
-
' '-2022
.::: —.-::::::-':-':=:--- -2021 ---——
----==-=-==:.=='--:---:-=-Bankoverd'r&a=-: —:=.-'-"---.----'-:=-'='-;-'==-". = =:.=. —.'-==-==--
Trade qredltors. u'=-:=;:
—,--:.;-u'=-:-'- =.=.-=..=.-:,—
':=-.—=.=".: .'..' =.
—-"--"------:-—
'
--=uu-=38 402-- ='"'=-""=-":~~-,-823 42=---=—-'—
''=
I
Other credltore.
-
9,093 2,734
Accruals and-deferred
income
4 382 3,166
32683 6723

9 RESTRICTED FUNDS At
beginning Incoming Resources At end
ofperiod resources expended of period
E E P
Ham
shire'Count
Council&ear&'ears
215764 215,764
Hampshire
County Council Early Years
-~This grant Is provided
by Hampshire
County Council for Early Years education,
1' ANALYSIS QF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted . Total funds
== '-. ; —.:.'.:: Fixed assets
—. -----:--
4, 01 . . .',
.
""'4'dgt
hto/$ ' 3
k
il
h==:-=''=—
—---:-"=.'
. —::—.=..::—:::—:,
-- = —:'--==—----==--'=--230—
-"-"=—
=-:--
'-=.—
'-'-,=- ==230=.
=. . =G
ito =-.——,-:=: =.—
--.—= =--—-.=:- ="'-----,
=='=-"'-'—
'===----=:-"—
—.:=:-32333:::.
=:—.-,'-,:,—
=m==--,--,'32333:
r
xx
—.-Uniestrloted -Restilcled'::: -Totaltsnds:-=. —::" .-- r
+p.
—::.
funds funds:
—:—::2021
"—-—
'.—
-=-'==-
Fixed assets .:—:
—"
—:
—:—:-'-='-'-::='-'—
--:"::=-.'=~-:='===:==.:-"=-=:---—
'=-'-'—:.:—'::-=::-'::-"-—:120
Debtors
=—-:.
-
-"-
-
.':-': ' -
"
8,518
—:—:---==-=—
-=.--=.'-.=-=120-'-."- .—
=—.——:-.
';. :
' ':8,518'
=-=-.-'"'
. Bank and cash'=--
.

.—
---"--
--'- -

Creditors
=-.m-.====.
=
=
.=='-
-.===;=-=='=.::
—.==--:-.;—:=-.
..
.-
-. ;.

-
250
=:6,723.
- —
--250
... ..—:=,=.:.—.=
6,723 ..
.,.-
2,165 . ----: - 2,165
-ni~-. -'='-'. —::——.
-:.r11.
-RELATED PARTY TRANSACTIONS --- --:--'--- --.=':=-=-"'== =-—:-—-.---