Charlty Reglstratlon No.
1096370
STAR NURSERY AND PLAYSCHOOL
ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024

STAR NURSERY AND PLAYSCHOOL
CONTENTS
Page
Legal and administrative information
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the accounts
8-12

STAR NURSERY AND PLAYSCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Stsr Nursery and playschool is an unincorporated registered charity number 1096370
Trustees
Alison Sheridan (Chair)
Michelle Oates
Jenny Busby
Shanel Allthorpe (resigned 12 June 2024)
Emma Butler
Davina Lee Varrall
Charity number
1096370
Principal address
Chiltern Way
Basingstoke
RG22 5BB
Independent Examlner
Knight Goodhead Limited
7 Boumemouth Road
Chandlerfs Ford
Eastleigh
Hampshire
S053 3DA
Bankers
Lloyds Bank PIC
2 Winchester Street
Ba8ingstoke
RG217EB

STAR NURSERY AND PLAYSCHOOL
REPORT OF THE TRUSTEES OF STAR NURSERY AND PLAYSCHOOL FOR
THE YEAR ENDED 31 AUGUST 2024
Structure, goveman¢e and management
Star Nursery and playschool is a charity. governed by a formal constitution. The charity
Is managed by a committee of which there are five members, a full time Manager,
Deputy Manager and a third in charge. Each new commtttee member has to be elected
by two existing committee members. All committee members are given a copy of the
Charities constitution and must be DBS cleared to prove their suitability to OFSTED.
Committee members are also asked to read the policies of the setting. The committee
have regular meetings to discuss the Nursery. The management team work closely
with Hampshir6 County Council and OFSTED to ensure correct policies and
procedures are followed within the settlng. They ensure staff hav6 the appropriate
training and have read all policieslprocedures before joining the Setting and are
informed of any updates as they are announced. They work closely with the
Hon6ycomb Children's Centre to ensure the best outcomes for the children in the
setting. The committee meet regularly to do building risk assessments. daily risk
assessments are carried out by management.
Objectives
Star Nursery and Playschool aims to provide a safe and secure environment with lots
of available resources for the children to assist with their leamlng and development.
To ensure all areas of the EYFS are being met.
To build good working relationships with our parentslcarers to ensure the best possible
outcomes for their children.
To build good working relationships with outside agencies to ensure we are meeting
children's individual needs.
To maintain the standards and guidelines set up by OFSTED.
To regularly reflect upon and develop the Nursery.
To 8nsure all staff attend at18ast 4 training courses per year.
Maln actlvltles undertaken for the publlc beneflt
The Nursery provides spaces for 2, 3 and 4 year old grant funded children. The area
in which we are situated is classed as a deprived area. We still have a good number
of 2 year olds attending the Nursery. We work closely with Chiltern Primary School to
ensure smooth transitions for our school leavers, the reception teacher visits the
children On￿ a week through July to help with the transition period, the children also
visit the school throughout this time. TPA'S are done with the school by the SEN for
the children who need extra support, this gives the school a bit of background on the
child and what they may need to put into place to ensure a smooth transition.
Policies are updated regularly and kept in our re￿ption area where parents can accass
them.

STAR NURSERY AND PLAYSCHOOL
REPORT OF THE TRUSTEES OF STAR NURSERY AND PLAYSCHOOL FOR
THE YEAR ENDED 31 AUGUST 2024
Summary of the main achievements of the charity during the year
Numbers for September 2023 were good with children on the waiting list to start in April
2024. We were at full capacity by May 2024.
The waiting list is starting to grow for the coming months, especially for September
2024 starters.
A new staff member was employed in March 2024 for our pre-school room to ensure
we are working to the correct ratios. This was due to the rooms being at maximum
capacity.
New wooden effect vinyl flooring was laid in the toddler room in June 2024. The room
looks so much brighter and inviting. and looks so cosy now, alongside the curiosty
approach. Parents have commented on how much it has improved the whole look of
the room. Going forward, we are looking at replacing the flooring in the baby room,
reception, hallways, office and staff room.
New computers were purchased for the Nursery. The old ones were slow and it was
not ideal for the day to day running of the Nursery.
The food bank delivery on a Wednesday is still working well and we have had an
increase of families needing these. We also ensure our own food bank located in
reception is topped up weekly.
We have purchased a marquee for the baby room. This is a welcome addition because
it allows the children to access the fresh air daily. Due to their ages they are unable to
do free flow like the children in the other rooms, so this is a great asset to the room.
We held our summer fete in July, which was a big success and managed to raise
enough money to buy new resources for the rooms including the marquee.
Financlal re￿8W and Roserves policy
During the year, the charity made a surplus of £24,826 (2023: £9,770), which has been
added to reserves. The trust6es and management team are pleased with the
improvement in the results for the year. Total fund balances at the year end returned
to a positive balance of £16,564 (2023: £8,262 negative).
The trustees and management team continue to recognise the need to keep reserves
under close review and have measures in place to ensure the going concern of the
charity.
Signed on behalf of the Trustees
Alison Sheridan - Chairperson
Date: 23 June 2025

STAR NURSERY AND PLAYSCHOOL
Independent examiner's report to the Trustees of Star Nursery and Playschool
I report to the trustees on my examination of the accounts of Star Nursery and
Playschool for the year ended 31 August 2024, which are set out on pages 5 to 12.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examinatlon of the Trustee's accounts carried out under
section 145 of the 2011 Act and in carrying out my examination I have followed all the
applicable Directions given by the Charty Commission under section 145(5)(b) of the
2011 Act.
Independent 8xaminer's statement
Since the company's gross income exceeded £250,000 your examiner must be a
member of a body listed in section 145 of the 2011 Act. I confinn that l am qualified to
undertake the examination because l am a member of the Association of Chartered
Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confimi that no material matters have come to my
attention in connection wilh the examination giving me cause lo believe that in any
material respect:
(1) accounting records were not kept in respect of the charity as required by section
130 of the Act. or
(2) the accounts do not accord with those records; or
(3).the accounts do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charitles (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 concerns and have come across no other matters in connection with the
examination to which attentlon should be drawn in this report in order to enable a
proper understanding of the accounts to be reached.
J E Harris FCCA
23 June 2025
Knight Goodhead Chartered Accountants, 7 Bournemouth Road, Chandlers Ford,
Eastleigh, Hampshire S053 3DA

STAR NURSERY AND PLAYSCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024
(Including Income and Expenditure account)
Unrestricted
funds
Restrlcted Total funds Total funds
funds
2024
2023
Notss
INCOME
Charstable activities
158,131
322,478
480,609
383,499
TOTAL INCOME
1 $8,131
322,478
480,609
383,499
EXPENDITURE
Charitable actlv1ti8S
133,305
322,478
455,783
373,729
TOTAL EXPENDITURE
133,305
322,478
455,783
373,729
NET SURPLUS FOR'THE YEAR
24,826
24,826
9,770
TOTAL FUND BALANCES BROUGHT FORWARD
18,262)
{8,262)
(18,032)
TOTAL FUND BALANCES CARRIED FORWARD
16,564
16,564
8,262)
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.

STAR NURSERY AND PLAYSCHOOL
PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES
{Including Income and Expendlture account)
Unrestricted
funds
Restricted Total funds
funds
2023
Notes
INCOME
Charilable activities
162,879
220,620
383,499
TOTAL INCOME
162,879
220,620
383,499
EXPENDITURE
Charitable activities
153,109
220,620
373,729
TOTAL EXPENDITURE
153,109
220,620
373,729
NET SURPLUS FOR THE YEAR
9,770
9,770
TOTAL FUND BALANCES BROUGHT FORWARD
(18,032)
(18,032)
TOTAL FUND BALANCES CARRIED FORWARD
8,262
8,262

STAR NURSERY AND PLAYSCHOOL
- REGISTERED NUMBER . 1096370
BALANCE SHEET AT 31 AUGUST 2024
2024
2023
Notes
FIXED ASSETS
Tangible assets
4,078
CURRENT ASSETS
Debtors
Cash at bank and in hand
4,100
28,480
32,580
10,976
378
11,354
CREDITORS.. amounts falling
due within one period
(20,094
(19,616
NET CURRENT ASSETS I (LIABILITIES)
12,486
(8,262)
NET ASSETS I (LIABILITIES)
10
16,564
8,262
FUNDS
G6neral funds
Resfricted funds
16,564
(8,262)
TOTAL FUNDS
16,564
8,262
Approved by the Trustees on 23 June 2025
and signed on their behalf by
Allson Sh8rldan
Chair

STAR NURSERY AND PLAYSCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
1 ACCOUNTING POLICIES
(a) Accounting convention
The financial statements have been prepared in accordan￿ wilh Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and R6public of Ireland (FRS 1021 (effèctlV6 October 2019)- (Charilies SORP (FRS 102)).
The charity meets the definitson of the public benefit entity under FRS 102. Assets and liabilities ar8 Initially recognised at
historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have been prepared on the going concem basis. There are no material uncertainties about the charitys ability to
continue other than those Identified in the Independent examination report.
Ibl Fund accounting
Unrestricted fvnds are available for use at the discretion of the trustees in furtherance of the general objectives of the
charfty.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
(c) Income
All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be
quantified wlth reasonable accurydcy. The following speafic policies are applled to parbcular categories of income:
Donations and legacles are received by way of grants, donations, legacies and gifts and is included in full In the Statement of
Financial Activities when re￿1Vable. Grants, when entltlement is not conditional on the delivery of a specillc perfomiance by
the charity, are recognised when the charity becomes unconditionalty entiued to the grant.
Investment income is included when receivable.
Resources are deferred when, at the end of an accounting period, they have been received but the charity has yet to become
unconditionally entitled to them.

STAR NURSERY AND PLAYSCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
1 ACCOUNTING POLICIES {continuedl
(d) Expenditure
Expenditure is recognised on an accrual basis as a Ilability is incurred. It includes any VAT paid.
Costs are apportioned in line with the incom6 received from that source during the year.
Charitable activities expenditure comprises of those costs incurred by the charity in the delivery of its acbvities and services for
Its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature
necessary to support them.
All costs are allocated between fhe expenditure categories of the Statement of Financia] Adivities on a basis designed to
reflect the use of the resource. Costs relating to a parbcular activily are allocated dlrectly.
le) Tangible fixed assets
Depreciation is calculated at rates to wiite off assets over their estimated usefvjl lfves as follows:
Nursery equipment- 20,/0 Straight Ilna
Fixtures and filtings- 20010 Straight line
2 LEGAL STATUS
The charity is unincorporated and was registered on 6 March 2003 with the Charity Commission in England and Wales. The
registered number is 1096370. The charity is a public benefit entity.
The princlpal address of the Charity is Chiltem Way, Basingstoke, RG22 5BB.
3 INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
funds
Restrictod
funds
2024
Total
2023
Totsl
Charitable activities
Hampshire County Council early years grant
Nursery fees
Other grants, donations and income
322,478
322,478
154,723
3,408
480,609
220,620
156,835
6,044
383,499
154,723
3,408
158,131
322,478

STAR NURSERY AND PLAYSCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
4 STAFF COSTS
2024
2023
Wages and salaries
Sorial seujrity costs
Penslon
310,346
17,040
3,472
330,858
272,333
12,906
2,293
287,532
The average number of staff employed during the year was 18 (2023: 13). No employee received emoluments of £60,000
or more during this year or the prior year.
During the year or the prior year no trustees received any emolument or were reimbursed for expenditure incurred on
behalf of the charity except those disclosed in note11.
During the year key management were paid total remuneration of £122,579 {2023: £96,650).
EXPENDITURE
Unrestricted
funds
Restrlcted
funds
2024
Total
2023
Total
Costs dlreclly allocatsd to activities
Direct staff costs (see note 4}
Activity and food cosls
Training and other stsff costs
8,380
41,962
12,688
63,030
322,478
330,858
41,962
12,688
385,508
287,532
27,625
6,748
321,903
322,478
Support costs allocaled to a¢tiviti8s
Rent and rates
Utilities
Premises and equipment repairs & renewals
Depreciation
Telephone. website and internet costs
Bad debts
Other administration costs
Bank charges and interest
27,681
9,427
15,992
1,020
5,269
570
7,953
833
68,745
27,681
9,427
15,992
1,020
5,269
570
7,953
833
68,745
26,618
8,465
3,163
4,472
31
5,826
1,903
50,478
Governance costs
Accountancy and examlnatlon fees
1,530
1,530
1,348
133,305
322,478
455,783
373,729
Included wthin accountancy and examinations fees above are amounts due to the independenl examiner in relation to
independent examinatlon of £1,290 (2023: £1,020) and £240 ft)r other work12023.' £328).
10

STAR NURSERY AND PLAYSCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
6 TANGIBLE FIXED ASSETS
Flxlures and
Fittings
Nursery
Equlpment
Total
Cost
Al 1 September 2023
Additions
Disposals
At 31 August 2024
9,776
3,219
6,523
6,472
6,376
1,879
4,740
3,515
16,152
5,098
11,2631
9,987
Depreclation
At 1 September 2023
Charge for the year
On disposals
At 31 August 2024
9,776
644
6,523)
3,897
6,376
376
(4,740
2,012
16,152
1,020
(11,263)
5,909
Net book value
At 31 August 2024
At 31 Augu5t2023
2,575
1,503
4,078
7 DEBTORS
2024
2023
Trade debtors
Other debtors
3,640
460
4,100
3,239
7,737
10,976
8 CREDITORS: amounts falling due wthin one year
2024
2023
Bank overdraft
Trade creditors
other creditors
Accruals and deferred income
4,017
5.656
4,795
5,148
19,616
3,167
13,457
3,470
20,094
11

STAR NURSERY AND PLAYSCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
9 RESTRICTED FUNDS
At
beginning
of period
Incoming
resources
Resources
expended
At end
of period
Hampshire County Councll Earfy Years
322,478
322,478
Hampshire County Council Early Years
This grant is provided by Hampshire County Council for Early Years education.
10 ANALYSIS OF NET ASs￿s BEfwEEN FUNDS
Unrestricted
funds
Restrf¢tsd Totsl funds
funds
2024
2024
Fixed assets
Debtors
Bank and cash
Credltors
4,078
4,100
28,480
20,094
16,564
4.078
4,100
28.480
20,094
16,564
Unreslrlcted
funds
Restricted Total funds
funds
2023
2023
Fixed assets
Debtors
Bank and cash
Creditors
10,976
378
(19,616)
8,262
10,976
378
19.616}
8,262
11 RELATED PARTY TRANSACTIONS
During the year one trustse, received remuneration for her work as a practitioner at the nursery. No remuneration was paid for
her role as a trustee.
12 COMMITMENTS
At the year end the charity has non-cancellable operating lease commitments totslling £34,705 (2023: £38,989).
12