Compan! Registration No.: 03847662 Charity Registration No.: 1097448 ST THOMAS a BECKErr NURSERY SCHOOL LIMITED (A COMPANY LIMITED BY GUARANTEE TRUSTEES. RElf)RT AND UNAUDITED ACCOUNTS FOR THEYEARENDED31 AUGUST 2024
ST THOMAS a BECKErr NURSERY SCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Trustees C W05- S)ars J Simmond5 {resigned 9th January 20251 D Permaul A Guczkowska (appointed 28lh February 20251 U Tomp5ert (resigned 19th July) Charity number 1097448 Company numter 03&17662 Principal Address 3Tutts Bam tane Easltrourne East Sussex BN22 8XT Registered Office 2 Upperton Gardens Eastl)ourne East Su55ex BN212AH Accountants Xeinadin 2 Upperton Gardens EasiE*)urne East Sussex BN21 2AH Bankers Barclays Bank PIC Terminus Road Ea5tbourne East Sussex
ST THOMAS a BECKE NURSERY SCHOOL LIMITED CONTENTS Page Trustees. report Independent examinerfs report Statement of financial activities Balance Sheet Notes lo the accounts 8-13
ST THOMAS a BECKErr NURSERY SCHOOL LIMrrED TRU5TEES' REPORT FOR THE YEAR ENDED31 AUGUST 2024 The trustees present their report and accounts for the year ended 31 August 2024. The accounts have len prepared in accordance with the accounting policies set out in note 1 to the accounts and comply h'ith the charity's governing d(Kument, applicable law and the rtNuirements of the Statement of Recommended Practice. Structure, Governance and Management Governing Document St Thomas a BLYkett Nursery h(lI Limited is a registered charity and a company limited by guarantee and is governed by its Memorandum and Arti¢Ies of Ass(Kiation. St Thomas a Beckett h0o1 Nursery Limited wa5 incorporated a5 a company limited by guarantee on 23 September 1999 and was registered as a charity by the Charity Commissio on 9 May 2003. Recruitment, Appointment of Trustees Trustees, who are a150 Directors of the Company, are elLYted by the Board. The Chair. working h'ith one other Trustee. oversees the elections priKess for Board appointments, which aTe then approved by the tM)ard. A separate preSS agreed by the Trustee Board is follo%'ed for the election of the Chair. No other persons or bodies external trj the charity were entitleLI to appoint person5 to the Trustee Board. Induction of Trustees Newly appointed Trustees are appointed with a comprehensive induction to St Thomas a Beckett Nursery h0o1 Limited through the provision of training courses and induction material5. The trustees, who are also the directors for the purpose of company law, who served during the year were.. J Simmonds Ire5igned 9th January 2025) C Woods- &)ars U Tomp5ett {resigned 19th July) D Permaul A Guczkowska (appointed 28th February 2025)
ST THOMAS a BECKE NURSERY SCHOOL LIMrrED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Organisational Stru£ture St Thotna5 a Beckett Nursery Limited is governed by it5 Trustee Board, which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of Sl Thomas a Beckett Nursery hool Limiteil and for ensuring that the charity sats"sfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the daY-tdaY operation of the organisation to senior management. The Trustee Board As independent from management. Major risks As parl of its ongoing risk assessment and risk management. the majoT risks to which the charity is exposeil are continually assessed and the finÉlings nots'fied to the Trustee5. The Trustees are satisfied that appropriate measures are being implemented to mitigate the effects of those risks. Internal risks are minimised by the implementstion of effective financial and administrative controls anLI procedures. and by ensuring consistent quality of delivery for all operational aspects of the charity. Objectives and aetivities Aim$, Objectives. Strategies and principal activity The charity's objects are that of promoting and providins for the advancement of education ol chilLlren up to the age of twelve. Achievements and performance During the year the nursery school pursued its aims and obFctives. It operated at a small net deficit for the year, bul this was funÉled by accumulated reserves from previous years. Investment Activities 'rhe charity not currently hold any material investments. Financial Review Financial position The year ended with a deficit of £1,5)812023.. £9&131. Ai the end of the year the Nursery had an unrestricted general reserve of L177,765 (2023.. L379J231.
ST THOMAS a BECKErr NURSERY SCHOOL LIMrrED TRUSTEFS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Reserves Policy The trustees IElieve that the charity should hold sufficient financial reserves in order to ensure that the charity can conts.nue to operate and meet the need5 of pupils in the event of unforeseen and potentially financially damaging circumstances arising. They have calculated that reserves of up to £50.(MKJ are required to meet running costs for three months, including the addits'onal costs of fund raising. The reserve5 policy 15 reviewed by the trustee5 annually. Principal Funding Sources The charity continues to be funded throush grants from the County Council. Funds in deficil There were DO funds in deficit at the balance sheet date. Investment Policy As requireLI by its Memorandum. in furtherance of its obj'ects, and for no other purposes. the charitable company has the power to invest the monies of the charitsble company not immeL4iately rENuired for its purposes in or upon such investments, securities or property as may be thought lit, subject nevertheless 10 Such conditions and such consents as may for the time being be imposeLI or requir1 by law. Plans for the Future t Thomas a Beckell Nursery School Limited aims to continually improve its service. Asset cover for funds Note 14 sets out an analysis of the assets attributab to the various funds and a description of the trusts. These assets are sufficient to meet the charity's obligations on a fund by fund ba515.
ST THOMAS a BECKErr NURSERY SCHOOL LIMITED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Trustees Responsibilities Cotnpany Law and Charity Lakn. require the tnistee5 to prepare financial ststements for each financial year, which give a true and fair view. of the state of affairs of St Thomas a Beckett Nursery h0o[ Limited and of the surplus or deficit for that period. In preparing those financial statements, the trustees are required to.. {al {bl (cl select suitable accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent, Stale whether applicable accounting standards have been followed, subject to any maleriAI Llepartures disclosed and explained in the financial statements, and Idl prepare the financial statements on the going concern basis unle55 it is inappropriate lo presume that the Company WRII Continue in operats"on. The trustees are a150 responsible for keeping proper accounting rordS which disclose li ith reasonable dccuracy al hny time the financial position of St Thomas a Beckett Nursery h0o1 Limiteil and to enable them to ensure that the ftnancial statements comply w'ith the Companies Act 2006. The trustees are responsible for ensurin8 that the charitsble company maintain5 an adeyuate system of internal CODtrol designed to provide reasonable assurance that assets are safeguarileLI against material loss or unauthorised use and to prevent and detect fraud and other irregularities. This report has been prepared in accorLlance w'ith the Statement of Recommended Practice - Accounting and reporting by Charities and in a¢cor¢lance h'ith the special provisions of Part 15 of the Companies Act 2006 relating tQ small companies and was approved by The BoaTd on............. .and signed on its Eehalf. On behalf of the board of tsu5tees Trustee.. Mr D Permaul Dated..
ST THOMAS a BECKErr NURSERY SCHOOL LIMrrED STATEMENT OF FINANCIAL AcfiviTIES INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF ST THOMA5 a BECI(EfT NURSERY SCHCK)L We report on the accounts for the year ended 31 August 2024 set out on pages 6 to 13. Respective responsibilities of trustees and reporting accouDtants As £lescribed on pages 14 the charity's trustees, who are also the directors of St Thomas a Beckett Nursery khool for the puryx)se of company law. are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required this year unLler the Companies Act ?006 and Section 145 of the Charities Act 2011 and that an independent examination is needed. It is my resPOThsibility to.. la) examine the accounts under section 145 of the Charities ACL Ibl to follow the pr(Kedures laiLI down in the General DirtionS given by the Charity Commission (under section 14?1?Ilb} of the Charities Act). and c) to slate whether particular matters have come to my attention. Basis of independent examiners. Teport My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination Éncludes & reviem, of the accounting records kept by the charity anLI a compari50n of the accounts presented kn'ith those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such malters. The procedure5 unilertaken Ilo not provi(le All the evidence that w'ould be required in an audit and. consequently, I do not expres5 an auilit opinion on the viekn. 8iven by the accounts. Independent examiners. statement In Conntion with my examination. no matter has come to my attention- ,hich gives me reasonable cause lieVe thaL in any mateTial re5pe¢l, the requirements a) to keep ac¢ountxng records in accordance with 5386 of the Companies Act 2006 and with section 130 of the Charitie5 Act. bl to prepare accounts w'hich accord with the accounting records and to comply with the accounting rryuirements of the Companie5 Act 2006 and the Charities Act have Dol IEen met.. or to w.hich, in my opinion. attention should be drawn tn order to enable a proper understanding of the accounts to EE reaihed. Xeinadin 2 Upperton Gardens EastixiuTne East Sussex BN212AH
ST THOMAS a BECKErr NURSERY SCHOOL LIMrrED ST ATEMENT OF FINANCIAL AcfivITIES INCLUDING INCOME AND EXPENDITURE Accouwf FOR THE YEAR ENDED 31 AUGUST 2024 Unrestricled Funds Designated Restricted Fund5 Fund5 Toial 2024 Toial 2013 Notes eneratfjyj funds Incomin resources from Voli4nt14ry 117L'OPPIE.' Grants and dondtions AL'lji¥ilit'sfvTgt'nei{Ilingfynds'. Investment Income 16h33 16,633 18,681 1.135 17.768 1,135 17,768 360 19,041 InLoniin8 resourLes fTom Charitable aitlvilies GrAntS dnLI contr&LtS 186.979 186,979 157,263 Total Incoming Re50ur(e$ 204,747 204,747 176,304 Resources Ex ended ChATitAble actlvitie8 Supporl iosts 195,(b2 10,130 195,IY)2 io,Jy) 157,559 8,iY42 Govemanie costs 1,113 1,113 810 Total resources expended 206J15 206.305 166.461 Net loutsoin8Wncoming resources before Iransfer 115581 11,5581 9,843 Transfer between funds Net income/lFxpenditurel for ihe yearl Net movement in fund$ (1558) {1,5581 9,843 Fund balan(e at l Ptember 2023 379,323 379,323 379,323 Fund balanres al 31 Au8U5t 2024 14 3TI.765 377,765 379,323 The Statement of financial actJ"vit"tes also complies with the rex]uirements for an income and expen£liture account under the Companies Act 2006.
ST THOMAS a BECKE NURSERY SCHOOL LIMITED BALANCE SHEET AS AT 31 AUGUST 2024 2024 2023 Notes Fixed Assets Tangible Assets 12 265.265 265,334 Current Assets Debtors Cash at bank and in hand 113.160 I13.1$ 114.637 114.637 Creditor& amounts falling due within one year 13 16É4)1 16481 Net Current Assets 114,013 Tolal Assets less current liabilities 3TI,765 379,323 In¢om¢ Funds Unrestricted Funds.. Other Charitable fund$'. 377.765 379,323 377,765 379,323 The company is entitled to exemption from under Section 477 of the Companie5 Act 2[16 for the year ended .31 August 2024. The members have not required the company to obtain an audit of its financial statements for the year enLled 31 August 2024 in accordance M'ith &Ktion 476 of the Companies Act 2006. The directors acknoh.ledge their responsibililies for.. lal ensuring that the company keeps accounh"n8 records which comply with Sects'on5 386 and 387 of the Companies Act 210 and Ib) preparing financial statements which give a true and fair view of the State of affairs of the company a5 al the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of kntions 394 and 395 and which otherwise comply h'ith the requirements of the Companies Act 2006 relating lo the financial Statements. 50 far as applicable lo the company. The financial statements have bn prepared tn accordance w'ith the special provisions of Part 15 of the Companies Act 2006 relating to small companies and M'ith the Financial Reporting Standard for Stnaller Entitie5 {effective of April 2008) The financial statements were approved by the directors on were signed by.. and Trustee Mrs C Woods-soars Trustee Mr D Permaul
ST THOMAS a BECKE NURSERY SCHOOL LIMrrED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGusf 2024 l Accounting policies l.l Basis of PTeparation The Einancial statements hre prepared under the historical c05t convention and in accordance 'ith the Financial Reporting StanLlard for Smaller Entih"es (effective April 20081. In preparing the financial statetnent5 the charity follows 1*5t practice as laid down in the Statement of Recommended Practice. 1.2 Incoming resources Voluntary income and donations are accounted for when received by the charitable company. Income frorn fundraising events is show'n gross. No Fermanent endom'ments have 1Xn received in the period. bul these are dealt with through the Statement of Financial Activities when received. Grants receivables a recognised once the charity has ents'tlement lo the resources, it is certain that the resources will be re¢eived. and they are legally entttled to the income. 1..3 Resources expended Liabilities are recognised as resources expended as S)n as there is a legal or constructive obligation commilts'ng the charity to the expenditure. All expenditure is accounted for on an accrual'5 basis. Value adiled tax not T0Verable by the charitable company due to its exempt status is include£l within the relevant C05t5 in the Statement of Financihl Activities. Charitable exnditUre comprise5 those costs incurred by the charifv in the delivery of its activities anLI services for its nefiCIrieS. It includes iK)th cost5 that can be all(KaleLI directly lo such activities and those costs of an indirect nare necessary to support Ihem. Governance costs include those associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fee and costs linked to strategic management of the charity. 1.4 Tangible fixed assets and depreciation Tangible fixed a55ets are stated at cost less depreciation. Depreciation is provided at rate5 calculated to write of the cost less estimated residual value of each asset over its expected Useful life, a5 follows.. Furniture and Equipment Playground equipment Property aLlditions 25% reducing balance 25% reduiing balance Not provided 1.5 Fund aeeounting unre5tricd general funds these are funds, whAch can u%d in accordance with the charitable obFcts at the discretion of the trustees. Designated funds - these are funds allocated by the trustees Out of unrestricted general funds for slE1C future purpose5.
ST THOMAS a BECKE NURSERY SCHOOL LIMITED NOTES TO THE ACCOUNT5 (cowfINUED) FOR THE YEAR ENDED 31 AUGUST 2024 11 Accounting Policies Itontinuedl Fund accounting {continued} Re5trict&4 fund5 - these are funds that can only used for particular restricted purposes within the obiects of the charity. Restrictions arise when S(lfied by the donor or if funds are raised For a SFe(ific purpose. 2 Grants and Donation5 Unre5trirted Funds Re5trirted Funds Total 2024 Total 2023 Grants anil other income Fees receivable 405 18,?76 18,784 16,587 16.633 16,587 16,633 3 Investment Income 2024 2023 Interest Receivable 1,135 360 4 Incoming resources from charitable aclivities Unrestsicted Restricted Funds Fund5 Total 2024 Total 2023 Grants receivable 186,979 186,979 157,263 Included within this income are the following srants Unrestricted funds.. Nursery education srants 186.979 157,263 186.979 157.263
ST THOMAS a BECKErr NURSERY SCHOOL LIMITED NOTES TO THE ACCOUNTS (COWFINUED) FOR THE YEAR ENDED 31 AUGUST 2024 5 Tolal resource5 expended Staff Depreciation Costs Other Costs Total 2024 Total 2023 Charitable activxties Activities undertaken dirLYtIy Support costs Covernance costs 143.786 65 51,211 195,062 157,559 7.572 2,555 1.113 8,092 810 1.113 Total 151,358 S479 2(kn,305 166,461 6 A¢livities undertaken directly 2024 2023 Other cosLs relating lo dire(1 charitable expenditure comprise.. Unrestricted Training costs Resource materials Advertising Cleaning costs Rent Uniform Equipment undry itetns Professional costs Premises Expenses F.le(/Gas Compulerllct C05t5 Buildins and Contents Ins Water Supply BuÉltling Nqaintenance Write off of old balance 1,530 2.579 168 1.407 1.3,146 263 3,389 3,262 2,030 17,4?J 152 2.628 1,846 3,558 2,?21 602 1,899 2,473 ?73 17,382 3,683 51.211 34.372 io
ST THOMAS a BEcKr NURSERY SCHOOL LIMrrED NOTES TO THE ACCOUN15 (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 7 Support Costs 2024 2023 Resource materia Rent Equipment SunLlry items Elec/Gas Computer/lCT costs Premise5 exFen5es Building anLI Contents Ins Water Supply Building Maintenance 152 917 138 97 187 117 136 692 178 148 loo 130 32 915 194 2.555 I,(A)8 Support costs have been allocated on the basis of floor area and staff utilizatton. 8 Governance Costs 2024 2023 Subscription Accountancy 166 793 162 648 1.113 810 9 Trustees None of the trustees {or any person5 connected Tr%'ith them) received any muneratiOn during the year.
ST THOMAS a BECKErr NURSERY SCHOOL LIMrfED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 10 Employees Number of employees The average monthly DumiYr of employees during the year was: 2024 Number 2023 Number Direct tharitable work Managen)ent and administration Employment costs 2024 2023 Wage5 and salaries Social Security costs 130,224 ?I,I 151,358 115,421 14,158 129579 11 Taxation The Company i5 a regi51era4 charity and under section 505 (11 of the Income and Corporation Taxes Act 1988 is exen)pt from laxdlion. 12 Tangible Fixed Assels Property Additions Furniture Playground And Equipment Equipment Tolal Cost On l Ptember 2023 Additions On 31 August 2024 265.059 4.867 12.082 282.009 26i.059 4.867 12.082 282,009 Depreciation On l ptember 2023 Charge for the year 4.720 36 11.956 32 16.676 68 On 31 August 2024 4.756 11.987 16.744 Net book value On 31 August 2024 On 31 August 2023 26?.059 ?6).059 111 96 128 265,265 265,334 146 12
ST THOMAS a BECKE NURSERY SCHOOL LIMITED NOTES TO THE ACCOUNTS (coKfINUED) FOR THE YEAR ENDED31 AUGUST 2024 13 Creditors: Amount falling due within one year 2024 2023 Income in Advance Accruals 660 648 648 14 Analysis of net assets between funds Unrestricted Funds De$ignated Re$tTicled Funds Funds Total FunLI balance at 31 August 2024 are representeil by.. Tan8ible fixed assets Current assets CreLlitors.' amounL8 falling due wtthin one year 26?.?63 265,265 113,160 16601 (6601 377.765 377,765 15 Commitments There were no commitments at the balance sheet date. 16 Related parties There 'ere no relat&4 parties during the year. 17 Designated Funds There were no balances held in these funds at 31 August 2024. 13