harity Registration No. 1Q96370 STAR NURSERY AND PLAYSCHOOL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
STAR NURSERY AND PLAYSCHOOL CONTENTS Page Legal and administrative information Trustees, rewrt Independent examinerfs report Statement of financial activities Balance sheet Notes to the accounts 8-12
STAR NURSERY AND PLAYSCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Star Nursery and playschool is an unincorporated registered charity number 1096370 Trustees Alison Sheridan (Chairl Michelle Oates Jenny Busby Emma Butler Davina Leg Varrall Charlty number 1096370 Principal address Chillern Way Basingstoke RG22 5BB Independent Examiner Knight Goodhead Limited 7 Bournemouth Road Chandler's Ford Eastleigh Harllpshire S053 3DA Bankers Lloyds Bank PIC 2 Winchester Street Basingsloke RG21 7EB
STAR NURSERY AND PLAYSCHOOL Independent examiner's report to the Trustees of Star Nursery and Playschool report to the trustees on my examination of the accounts of Star Nursery and Playschool for Ihe year ended 31 August 2025, 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 20111'the Act'}. I report in respect of my examination of the Twstee's accounts carried out under sech'on 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5llb) of the 2011 Act. Independent 8xaminers statement Since the company's gross incorne exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm 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 confirrn that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: {11 accounting records were not kgpt in respect of the charity as required by section 130 of the Act- or (21 the accounts do not accord with those records., or 13} the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view, which is not a matter considered as part of an independent examination. I have llo concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. J E Harris FCCA 22 June 2026 Knight Goodh&ad 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 2025 Iln¢luding Income and Expenditure a¢¢ountl Unrestricted fund$ Restri¢tgd Total funds Totsl funds funds 2025 2024 Notes INCOME Charitable acl'wlies 113,289 386,402 499,691 480,609 TOTAL INCOME 113,289 386,402 499,691 480,609 EXPENDITURE Charitsble actiMlie$ 118,972 386,402 505,374 455,783 TOTAL EXPENDITURE 118,972 386,402 505,374 455,783 NET (DEFICIT) I SURPLUS FOR THE YEAR 15,6831 15,6831 24,826 TOTAL FUND BALANCES BROUGHT FORWARD 16,564 16,564 18.2621 TOTAL FUND BALANCES CARRIED FORWARD 10,881 10,881 16,564 The stslemenl of financial activities includes a15 gains and lo&ses reeognised in the year. All income and expenditure derives froTh continuing activities.
STAR NURSERY AND PLAYSCHOOL PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES Ilncluding Income and Expendllure aceounll Unrgstrictsd funds Restricted Total funds funds 2024 Notes INCOME Charitable activities 158,131 322,478 480,609 TOTAL INCOME 158,131 322,478 480,609 EXPENDITURE Charitable activities 133,305 322,478 455,783 TOTAL EXPENDITURE 133,305 322,478 455,7B3 NET SURPLUS FOR THE YEAR 24,826 24,826 TOTAL FUND BALANCES BROUGHT FORWARD 18.2621 18,2621 TOTAL FUND BALANCES CARRIED FORWARD 16,564 16,564
STAR NURSERY AND PLAYSCHOOL REGISTERED NUMBER . 1096370 BALANCE SHEET AT 31 AUGUST 2025 2025 2024 Notes FIXED ASSETS Tangible assets 8,286 4,078 CURRENT ASSETS Debtors Cash al bank and in hand 3,656 8,413 12,069 4,100 28,480 32,580 CREDITORS.- amounts falling due within one period 19,4741 120,0941 NET CURRENT ASSETS 2,595 12,d86 NET ASSETS 10 10,881 16,564 FUNDS General funds Restricted funds 10,881 16,564 TOTAL FUNDS 10,881 16,564 Approved by the Trustees on 22 June 2028 arid signed on their behaM by Alison Sheyidan Chair
STAR NURSERY AND PLAYSCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 1 ACCOUNTING POLICIES lal Accounting convention The financial statements have been prepared in accordan with Accounting and Repotting by Charities.. Siatemenl of RecomTnended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectwe October 20191- (Charities SORP IFRS10211. The charity mgels the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or Iransackn'on value unless otherwise staled in the relevant ac¢ounling policy ntsle. The accounts have been prepared on the going concem basis. There are no material uncertainties about the thariws ability to continue other than those identified in the Independent examination report. Ibl Fund accounting Unreslrieled ndS are available for use al the discretion ol the trustees in furtheran ol the general objecb'ves of the charity. Resth'cted funds are subjecled lo restrictions on their expenditure irnposed by the donor. Icl Income All income is included in the Statement ol Finanoal Activits'es when the charity is entitled lo the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied lo particular tegorieS of income.. Donations and legacies are received by way of grants, donations, legacies and gifts and is induded in full in the Statement ol Financial Acts"vilies when receivable. Grants, when enb'llemenl is not conditional on the delivery of a specific performance by the challty, are recL)gnised when the charity becornes unenndilionally enlided lo the grant. Investment income is included when receivablè. Resources are deferred when, 81 the end of an accounting period, they have been recewed but the charity has yel to bgcome unconditionally entitled lo them.
STAR NURSERY AND PLAYSCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 I ACCOUNTING POLICIES Iconlinuedl Idl Expenditure Expenditure is recognised on an accrual basis as a liabilty is incurred.11 includes any VAT paid. Costs are apportioned in line wlh the income reiVed from that SOU during the year. Charitable adivilies expenditu comprises of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. 11 includes both costs that cèn be allocated directly lo such activities and those costs of an illdirecl nature necessary lo support them. AJI rJ)sts are allocated beiween th8 expenditure categories of th8 Statement of Finanual Activities on a basis designed lo reflect the use ol the resource. Costs relating lo a particular activity are allocated directly. lel Tangible fixed assets Depreciation is calculated at rates lo write off assets over their eslimaled useful lives as follows.. Nursery equipment. 20Yu slraighl ling Fixtures and fittings- 200A straight line 2 LEGAL STATUS The charity is unincorporated and was registered on 6 March 2003 with the Charity Commis&on in England and Wales. The registered number is 1096370. The charity is 3 public benefit entity. The principal address ol the charity is Chillem Way, 8asingsloke, RG22 5BB. 3 INCOME FROM CHARITABLE ACTWITIES Unrestricted lunds Restrictéd funds 2025 Total 2024 Total Charitable activities Hampshire County Council eat1y years 9ranl Nursery fees Other grants, don8b.ons and incorne 386,402 386,402 110,604 2,685 499,691 322,478 154,723 3,408 480,609 110,604 2,685 113,289 386,402
STAR NURSERY AND PLAYSCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 4 STAFF COSTS 2025 2024 Wages and salaries Soual secunly costs Pension 361,127 21,111 5,753 387,991 310,346 17,040 3,472 330.858 The average number of staff employed during the year was 1612024.. 181. No employee reiVed emolLSmenls of £60,0(KI or more during this year or the prior year. During the ye2r or the prior year no Imslees e81Ved any emolument or were reirnbursed lor expenditure incurred on behalf of the charity except those disclosed in nole11. During the year key management were paid total remuneration of £118,17712024'. £122,579). EXPENDITURE Unrestricted funds Restrtcted funds 2025 Totsl 2024 Totsl Costs dlr¢ctly allocated to actlvltles Direct staff costs (see note 41 Activity and food costs Training and other staff iy)$1s 1,589 49,591 6,626 57,806 386,402 387,991 49,591 6,626 444,208 330,858 41,962 12,688 385,508 386,402 Support costs allocated to activities Rent and rates 28,416 3,912 11,028 2,327 5,758 1,293 6,404 558 59,696 28,416 3,912 11,028 2,327 5,758 1,293 8,404 558 59,696 27,681 9,427 15.992 1,020 5,269 570 7,953 833 68,745 Premises and equipment repairs & renewals Depreciation Telephone, website and intemel costs Bad debts Other administration costs Bank charges and interest Governanc8 costs Accountancy and exarninats'on fees 1,470 1,470 1.530 118,972 386,402 505,374 455,783 Included within accountancy and examinations fees above are arnounls due lo the independent examiner in relation to indend8n1 examination of £1,35012024'. £1,290) and £120 lor other work12024.. £2401. 10
STAR NURSERY AND PLAYSCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 6 TANGIBLE FIXED ASSETS Fixtures and Flltings Nursery Equipment Total Cost Al1 September 2024 Additions Disposals Al 31 August 2025 6,472 5,483 3,515 1,052 9,987 6,535 11,955 4,567 16,522 Depreciation Al 1 September 2024 Charge for the year On disposals Al 31 August 2025 3,897 1,741 2,012 5,909 2.327 5,638 2,598 8,236 Net book value AI 31 August 2025 Al 31 August 2024 6.317 1,969 8,286 2,575 1,503 4,078 7 DEBTORS 2025 2024 Trade debtors Other debtors 3,656 3.640 460 4,100 3,656 8 CREOITORS.. amounts falling du8 within one year 2025 2024 8ank overdraft Trade creditors Other creditors Accruals and deferred income 3,464 2,284 3,726 9,474 3,167 13,457 3,470 20,094 11
,rAR NURSERY AND PLAYSCHOOL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 9 RESTRICTED FUNDS At beglnning of period Incoming resources Resources expended At end of period Hampshire County C(yJncil Earfy Years 386,402 386,402 Hampshlre County Council Early Years This grant is provided by Hampshire County Council for Early Years educab'on. 10 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted funds Re$tricted Total funds funds 2025 2025 Fixed assets Debtors Bank and cAsh Gredilors 8,286 3,658 8,413 9,474 10,881 8,286 3,656 8,413 19,474 10,881 Unrestricted funds Restricted Total funds fund5 2024 2024 Fixed assets Debtors Bank and cash cditOrS 4,078 4,100 28,480 120,0941 16,564 4,078 4,100 28,480 120,0941 16,564 11 RELATED PARTY TRANSACTIONS During the year one Iruslee, received remuner8b.on for her work as a practitioner at the nursery. No remuneration was paid for her role as a Iruslee. 12 COMMITMENTS Al the year end the chanty has non-cancellable operating lease commitments lotalling £33,49812024.' £34,705). 12