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 re￿iVed 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 re￿iVed 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
inde￿nd8n1 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
c￿ditOrS
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