COMP
REGisfRATION NUMBER: 4860522
CHAR
REGISTRATION NUMBER: 1102834
Haverlgg Nursery & The C
Company Limited by Gua
Unaudited Financial Stat
bbers
antee
ments
31 August 2024
Chartered accountants
12113 Church Street
Whitehaven
Cumbria
CA28 7AY

Haverlgg Nursery & The Cl
Company Limlted by Guara
Financial Statements
bbers
tee
Year ended 31 August 20
Page
Trustees, annual report {incorporating the director's r
Independent examiner's report to the trustees
Statement of flnancial activitles (including income and
account)
port)
expenditure
Statement of financial positlon
Notes to the flnancial statements
10

Haverigg Nursery & The Cl
Company Umited by Guara
Trustees, Annual Report (Incorporatlng the
Year ended 31 August 202
bbers
ee
Dirertor's Report)
The trustees, who a￿ also the directors for the purposes of co
the unaudlted financial statements of the charlty forthe year en
pany law, present thelr report and
ed 31 August 2024.
Reference and admlnlstratlve detslls
Registered charity name
Haveri88 Nursery & The Club
Charlty reglstratlon number
1102834
Company reglstratlon number 4860522
Princlpal offlce and reg15tered Ll8hthouse Centre
office
Atklnson Street
Haverlgg
Mlllom
Cumbrla
LA18 4HA
The trust
T Procter
A Cra8hlll
P Chesher
D Lampltt
Independent examlner
lan Scott BA{hons),FCA,DChA Sa
12113 Church Street
Whitehaven
Cumbrla
CA28 7AY
nt&Co.

Haverigg Nursery & The Cl
bbers
Company Limlted by Guara
Trustees, Annual Report (Incorporating the DI
Year ended 31 August 20
rtoWs Report) (cont
Structure• govemance and mana8ernent
Governlng document
The Charity is an independent reglstered charlty (No.: 1102834)
(No.: 04860522). The charlty was Incorporated on 8 Au
unincorporated assoclation together wlth the ongoing manage
on I September 2003. It Is govemed by its Memorandum and A
The objects of the Pre-school are to enhance the development
under statutory school age by encouraging parents to understs
chlldren through communlty groups and by:_
3.1 Offering approprlate play, educatlon and care facllltles and
right of parents to take responsibillty for and to become Invol
ensurlng that such groups offer opportunities for all chlldren w
means or abS11ty'
nd Company Llmlted by Guarantee
st 2003 and the assets of the
ent were transferred to the Charity
icles dated 8 August 2003.
and educatlon of chlldren prlmarily
and provide for the need5 of thelr
raining courses, tO8ether wlth the
ed In the actlvltles of such groups.
atever thelr race, culture, relSglon,
3.2 Encouraglng the study of the needs of such chlldren and
interest in and recognltlon of suth needs;
3.3 Instlgatlng and adherln8 to and furtherln8 the alms and
Alllance.
elr famllles and promotln8 publlc
bjects of the Pre-school Learnlng
Trustee Indurtlon and TralnlnB
New trustees undergo Induttlon Into the organlsatlon and un
encoura8ed to attend training events. where appropriate. In ad
use any specffic knowled8e or experience to help the Board rea
scrutinlsing papers, leadlng dtscusslons. focusing on key Issues,
new InitSatlves etc,
ergo a DBS check. They are also
tion, Trustees are also required to
sound declsions. Thls can Include
provldlng advice and 8uldance on
Rlsk management
Rlsk assessments are completed on an on80ing basis.
Or8anlsatlonal structure
Day-to-day management of the organlsatlon and the dellvery
manager under supervision of the directors.
objettlves are provlded by the
Key management personnel remuneratlon
The trustees consider the Board of Trustees and the chief executi
personnel of the charrty In charge of directing and controlling the
the charity on a day to day basis. All trustees give their time free
paid In the year. Details of trustee expenses and related party tr
to the accounts.
e as comprising key management
charlty and running and operatlng
and no trustee rernuneratlon was
sactions are disclosed in note 13

Haverlgg Nursery & The Clu
bers
Company Llmlted by Guaran
ee
Trustees. Annual Report (Incorporating the DI
r's Report) l¢ortknu
Year ended 31 August 20
Objectives and activltles
The objectives of the nursery are to provide a high quallty stim
can learn, grow In confidence and knowledge to become confi
uslng the EYFS ladderto record and track the development and p
We have referred to the guldance contained In the Charlty Com
benefit when revlewing our aims and objectives and in plannin
the Trustees conslder how planned actfvltles wlll contribute to
set.
latlng environment where chlldren
ent indfvlduals. Staff are now fully
gress of the children.
isslon's general guldance on publlc
our future actlvltles. In partlcular,
he alms and objettlves they have
Achlevements and perforniance
September 2023 commenced with a fresh cohort of children wh
plans In place forthe varlous age groups.
we welcorned Into the setting wlth
There were several staff changes overthe course of the year and
We also had staff undertakln8 further chlldcare qualfficatlons. I
to Paullne Chesher as she left her role of Nursery Adrnlnistrat
would like to thank Paullne for all her hard work over the yea
wlsh her good luck In her future endeavours.
ew arrlvals for our staff members.
April 2024 we said a final farewell
to move onto pastures new. We
she has been part of Nursery and
In October 2023 we had our long overdue Ofsted Inspectlon
ratlng. We have put plans in place to address the suggested imp
the Tapestry Joumal system and Improve the speakin8 skllls of so
Nursery has applled for a grant from the GDF and has been succe
next financial year so we can buy additional equlpment so we ca
and external spaces at Nursery. We have replaced some equi
chlldren.
nd we recelved an overall 'Good'
ovements by contlnuin8 to embed
e children as Identified.
sful. The funds are experted In the
reallse our vislon for the Internal
ment In this year to beneflt the
Flnanclal revlew
The nursery made a profft for the year of £7.505 (2023 - Loss £
were £159.564 Including £1.540 In restricted reserves.
855). Reserves at 31 August 2024
Plans for future perfods
It is the aim of the nursery to identify 8aps in the developme
premium for families of children in the three year old nursery ed
equipment and resources to fulftll those gaps.
t of chlldren, and uslng the pupll
tion grant programme. purchase

Haverlgg Nursery & The Clu
bers
Company Limited by Guaran
Trustees, Annual Report (Incorporatlng the DI
or's Report) (¢onth
Year ended 31 August 202
The trustees, annual report was approved on 13 August 2025 a
trustees by:
d slgned on behalf of the board of
T Procter
Director

Haverigg Nursery & The Clu
bers
Company Limited by Guaran
ee
Independent Examiner's Report to the Trustses of Ha
rigg Nursery & The Clubbers
Year ended 31 August 202
I report to the trustees on my examlnatlon of the financial sta
Clubbers {'the charlty,) forthe year ended 31 August 2024.
ements of Haverigg Nursery & The
Responslbllltles and bas15 of report
As the trustees of the company (and also Its dlrectors for the
responsible for the preparation of the financial statements In a
the Companles Act 20061'the 2006 ACY).
purposes of company law) you are
ordance wlth the requirements of
Having satlsfled myself that the accounts of the company are n
16 of the 2006 Act and are ell8ible for Independent exarn
exarnlnatSon of the charitys accounts as carried out under sectlo
2011 ACVI. In carryln8 Out my examination I have followed
Commisslon under sertion 145(5)(b) of the 2011 Act.
t requlred to be audited under Part
atlon, I report in respect of my
145 of the Charities Act 20111'the
e Directions given by the Charity
Independent examlner's ststement
Slnce the chartys Bross Income exceeded £250.000 your exa
Ilsted In section 145 of the 2011 Art. I confirm that l am qual
because l am a member of the Institute of Chartered Account
whlch Is one of the Ilsted bodles.
Iner must be a mernber of a body
led to undertake the examlnatlon
nts In En8land and Wales IICAEWI,
I have completed my examination. I confimi that no matt
connection with the examination givlng me cause to belleve:
have come to my attentlon In
accountlng records were not kept In respect of the c
the 2006 Art; or
arlty a5 requlred by section 386 of
the financial statements do not accord wlth those rec
s.or
the financial statements do not comply with the acc
of the 2006 Act other than any requirement that the
which Is not a matter considered a5 part of an indepen
ntlng requirements of sectlon 396
accounts gtve a true and falr, vlew
ent examination: or
the financlal statements have not been prepared In
principles of the Statement of Recommended Practi
charities appllcable to charities preparln8 their accou
Reporting Standard applicable In the UK and Republlc
accordance wfth the rnethods and
e for accounting and reportSng by
ts in accordance wlth the Financial
Ireland (FRS 102).

Haverigg Nursery & The Clu
bers
Company Limited by Guara
ee
Independent Examiner's Report to the Trustses of Ha
rigg Nursery & The aubbers
Year ended 31 August 202
I have no concems and have come across no other matters In
which attention should be drawn in this report in order to en
accounts to be reached.
onnertion wlth the examinatlon to
ble a proper understanding of the
lan Scott BA{hons).FCA,DChA
Saint & Co.
Independent Examiner
12113 Church Street
Whitehaven
Cumbria
CA28 7AY

Haverigg Nursery & The Clu
bers
Company Llmlted by Guaran
ee
ststement of Flnanclal Arti
(Includlng income and expendlture
les
ccountl
Year ended 31 August 20
24
ricted
funds Total funds Totsl funds
2023
Unrestricted
funds
Res
Income and endowments
Donations and legacles
Charitable artivities
Investment Incorne
1.275
314,991
2,406
1,275
314,991
2,406
1,288
290,546
640
Total Income
318,672
318,672
292,474
Expendlture
Expendlture on charltable actlvltles
310,895
272
311.167
299,329
Total expendlture
310,895
272
311,167
299,329
Net Income/(expendlture) and net
movement In funds
7,777
1272)
7,505
(6,855)
Reconclllatlon of funds
Total funds brought forward
Total funds carrled forward
150,247
1,812
152,059
158,914
158,024
1.540
159,564
152,059
The statement of flnanclal activities includes all 8ains and losses r
All Income and expendlture derlve from contlnulng actlvltles.
cognlsed In the year.
The notes on p40$ 10 to 20 form yrt ofthe50 flnan

Haverigg Nursery & The Clu
bers
Company Limlted by Guaran
Statement of Flnancial Posltl
31 August 2024
2024
2023
Flxed assets
Tan8lble flxed assets
16
1.428
11,356
Current assets
Debtors
Cash at bank and In hand
17
9.622
140,312
13,962
135.052
149,934
149,014
cr￿ltOrs. amounts fallln8 due wlthln
one year
1,798
8.311
Net current assets
8,136
140,703
Total 455ets less current Ilabllltles
9,564
152,059
Net assets
9,564
152,059
Funds of the charlty
Restrlcted funds
Unrestricted funds
1,540
8,024
1,812
150.247
Total Charlty funds
9,564
152,059
For the year endlng 31 August 2024 the charlty was entltled to e
477 of the Companles Act 2006 relatlng to small companies.
emptlon from audlt under sectlon
Directors, responslbllltles:
The members have not requlred the company to obtaln an
the year In question Sn accordance with section 476;
udlt of its flnanclal statements for
The directors acknowledge their responslbllities for complyl
with respert to accounting records and the preparatlon of fi
8 With the requlrements of the A
ancial statements.
These flnancial statements have been prepared In accordance
cornpanies subject to the small companles, regime.
wlth the provlslons applicable to
The statement of financial po
continues on the following p
ition
ge.
The notes on po8e5 Ioto 20 forni part ofthese finan .

Haverigg Nursery & The Clu
bers
Company Limited by Guara
Statement of Flnanclal Posltlon (
31 August 2024
These flnancial statements were approved by the board of trus
August 2025, and are signed on behalf of the board by:
es and authorised for issue on 13
T Procter
Director
The notss on py 10 to 20forni prt ofthese flnan 'd SMement

Haverigg Nursery & The Cl
Company Limlted by Guara
Notes to the Financial State
bbers
tee
ents
Year ended 31 August 20
General Infomiatlon
The charity is a public beneflt entty and a private compa
England and Wales and a registered charlty in England and
office ts Lighthouse Centre, Atkinson Street, Haver1￿ Mill
Statement of compllance
y Ilmfted by guarantee, registered In
Wales. The address of the registered
m, Cumbrla, LA18 4HA.
These financlal statements have been prepared In com
Reportlng Standard applicable In the UK and the Rep
Recommended Practice applicable to charltles preparlng t
Flnanclal Reporting Standard appllcable In the UK and Re
SORP {FRS 102)) and the Companies Act 2006.
Accountlng pollcles
Ilance wlth FRS 102. 'The Financlal
bllc of Ireland., the Statement of
eir accounts In accordance with the
ublic of Ireland (FRS 102) (Charlties
Basls of preparatlon
The flnanclal statements have been prepared on the htst
revaluatlon of certaln flnanclal assets and Ilabllltles and Inv
value through Income or expendlture.
The flnanclal statements are prepared In Ster11￿ whlch ts t
Golng ¢onc•rn
Ical cost basls, as modlfied by the
stment properties measured at falr
fvnrtlonal currency of the entfty.
There are no materlal uncertalntles about the charity's abll
Dlsclosure exemptlons
to contlnue.
The charity has taken advantage of the dlsclosure exemptio
2015 (FRS102) regardln8 Incluslon of a Statement of Cash Fl
as deflned in Update Bulletln l of the Charltles SORP (FRSIO
s permitted by the Charlties SORP
ws a5 the Charty Is a small charlty
-io-

Haverlgg Nursery & The C
Company Limited by Gua
Notes ts the Financlal Stateme
bbers
tee
Year ended 31 August 20
Ac¢ountin8 policles ic
Judgements and key sources of e5tlmatlon uncertainty
The preparation of the flnancial statements requires
estimates and assumptlons that affert the arnounts repo
are contlnualfy reviewed and are based on experience and
of future events that are belleved to be reasonable under
Sl8nlfl¢antlud8•ments
anagement to make jud8ements,
d. These estimates and judgements
other factors, Includlng expectatlon5
e circumstances.
The trustees conslder there We￿ no slgnlficant Jud8
statements.
ments In preparln8 the flnanclal
Key sources of estlmatlon uncertalnty
Accountln8 estlmates and assumptlons are made concern
wlll rarely equal the related actual outcome. The trustees
estlmatlon uncertalnty.
Cash at bank and In hand
ng the future and, by their nature,
nslder there are no key sources of
Cash at bank and cash In hand Includes cash and short te
short maturity of three month5 or less from the date of acq
slmllar account lotherthan those held for IrNestment purpo
Fund accountln8
m hl8hly Ilquld Investments wtth
isitlon or opening of the deposlt or
es).
Unrestrlcted funds are available for use at the dlscretlon o
charlty's purposes.
the trustees to fvrther any of the
Deslgnated funds are unrestricted funds earmarked by the t
or commltment.
stees for particular fvture project
Restrltted funds are subjected to restrlctlons on their ex
through the terms of an appeal. and fall Into one of two su
endowment funds.
ndSture declared by the donor or
lasses: restricted incorne funds or
11-

Haverigg Nursery & The C
Company Limlted by Guara
Notes to the Flnancial Statemen
bbers
Year ended 31 August 20
Accountin8 policles ((
Incomin8 resaurces
All incoming resources are included in the statement of
has passed to the charty. it Is probable that the eco
transaction will flow to the charlty and the amount can
specific policies are applied to particular categorles of Inco
income from donatlons or grants Is recognised whe
the gift, receipt is probable and Its amount can be me
legacy Income is reco8nised when recelpt Is probable
Income from donated goods is measured at the fa
Imprartical to measure rellably, In whlch case the v
donor or the estimated resale value. Donated facilfti
accounts when receSved If the value can be rellably
for the contrlbution of general volunteers.
Income from contracts for the supply of servlces ts
contracted servlce. Thls Is classified as unrestrfcted
requlrement for it to be spent on a particular purpos
case It may be re8arded as restrlcted.
nanclal attfvlties when entltlement
omlc benefrts associated with the
rellably measured. The following
there Is evldeno of entitlement to
sured reliably.
nd entitlernent Is establlshed.
value of the goods unless thls Is
lue Is derlved from the cost to the
and services are recognlsed In the
easured. No amounts are Included
cognlsed wlth the dellvery of the
nds unless there Is a contractual
and returned If unspènt, In whlch
-12-

Haverlgg Nursery & The Cl
Company Limited by Guara
Notss to the Financlal Statemen
bbers
tee
Year ended 31 August 20
Accountlnz pollcles
Resources expended
Expenditure Is recognised on an accruals basis as a liability
VAT whlch cannot be fulty recovered. and Is classlfied
financial attlvitles to whlch it relates:
is Incurred. Expendlture Includes any
nder headlngs of the statement of
expenditure on ralsing funds Includes the costs of
charitable tradln8 a¢tlvlties, and the sale of donated g
expenditure on charitable actlvitles Includes all costs
actlvlties that further its charitable aims for the bene
support costs and costs relatln8 to the governa
charitable activitles.
I fundralsln8 actlvltles, events, non-
ods,
ncurred by a charty In undertaklng
of its beneficlarSes, Includin8 those
e of the charty apportloned to
other expenditure Includes all expenditure that Is ne
charlty nor part of tts expenditure on charitsble actlvit
All costs are allocated to expendlture categorles reflectlng
attributable to a single artlvity are allocated dlrectly
apportioned between the artlvltles they contrfbute to
conslstent basts.
her related to raising fvnds for the
he use of the resource. Dlrect Costs
o that activlty. Shared costs are
on a reasonable, Justlflable and
Tan8lble assets
Tanglble assets are Inltlally recorded at cost, and subs
accumulated depreclation and impalrment losses. Any t
amounts are recorded at the fair value at the date of
accumulated depreclatlon and subsequent accumulated Imp
An Increase In the carylng amount of an asset as a resu
other recognlsed galns and losses, unless It reverses a
previously been recognised as expenditure wlthin the st
decrease In the carrylng amount of an asset as a result of
reco8nised galns and losses. except to which It offsets any
case the loss ts shown within other recognised galns and I
activltses.
quently stated at C05t less any
ngible assets carried at revalued
revaluatlon less any Subsequent
irment losses.
of a revaluatlon. Is recognlsed In
charge for impairmeirt that has
tement of financial actlvlties.
evaluation, Is recognised in other
revious revaluatlon gain, in which
ses on the statement of financial
Depreclatlon
Depreclation Is calculated so as to write off the cost or val
value, over the useful economic Ilfe of that asset as follows:
Flxtures and fftting5
tion of an asset, less its residual
15% reducing balance
-13-

Haverigg Nursery & The C
Company Limlted by Guara
Notes to the Flnancial Statemen
bbers
tee
Year ended 31 August 20
Accountlng pollcles
Jmpalrn￿nt of fixed assets
A review for Indicators of Impalrnient ts carrled out
recoverable amount bein8 estlmated where such Indica
exceeds the recoverable amount, the asset Is impalred ac
revlewed for posslble reversal at each reporting date.
at each reporting date, wlth the
rs exlst. Where the carrying value
rdlngty. Prlor Impalmients are also
For the purposes of impalrment testin& when it ts not
amount of an IndNidual asset, an estlmate is made of t
generatlng unit to which the asset belon8s. The cash-8ene
group of assets that includes the asset and generates cas
the cash inflows from other assets or groups of assets.
For Impalrment testlng of 8oodwlll, the goodwlll acqulre
the acquisltlon date, allocated to each of the cash*eneratl
from the synergies of the combinatlon, Irrespectlve of wh
charity are assigned ta those units.
Flnanclal Instruments
sslble to estlmate the recoverable
e recoverable amount of the cash-
tlng unlt Is the smallest identlfiable
inflows that largely independent of
In a business combination 15, from
g unlts that are expected to beneflt
her other assets or Ilabllltles of the
A flnanclal asset or a flnanclal Ilablllty Is reco8nlsed onty w
the contractual provisions of the Instrument.
en the charity becomes a party to
Baslc flnanclal Instruments are Initlally recognised at t
Includln8 any related transactlon costs.
e amount recelvable or payable
Current assets and current Ilabllltles are subsequently
conslderation expected to be pald or recelved and not disco
Debt Instruments are subsequently measured at amortlsed
Where Investments In shares are publicly traded or thelr fal
reliably, the Investment is subsequently measured at fair
recognlsed in Income and expendlture. All other such Invest
at cost less impalmient.
measured at the cash or other
nted.
st.
value can otherwlse be measured
value with changes in fair value
ents are subsequently measured
Other financlal Instruments. Including derivatives. are inltia
payment for an asset is deferred beyond normal buslness ter
that is not a market rate. In which case the asset is measure
payments discounted at a market rate of interest for a simlla
y recognlsed at fair value. unless
s or financed at a rate of Inte￿5t
at the present value of the future
debt Instrument.
-14-

Haverigg Nursery & The C
Company Limlted by Gua
Notes to the Flnancial Statemen
ubbers
tee
Year ended 31 August 20
Accountlng pollcies
Financlal Instrumentsic
Other financial instruments are subsequentty measur
recognlsed in the statement of financlal artivities. wfth th
a designated hed8in8 relationshlp.
at fair value, wlth any changes
exceptlon of hedging instruments In
Flnancial assets that are measured at cost or arnortis
evidence of impalrment at the end of each reportln8 da
Impalrment. an Impalrment loss Is reco8nlsed under the a
of flnanclal actlvltles In which the inltial 8aln was recognise
For all equlty Instruments re8ardless of signfficance,
Indhiidualfy slgnlficant, these are assessed indlvidually fo
are elther assessed Indfvldually or grouped on the basls of s
Any reversals of Impalrment are recognlsed Imrnedlately,
not resuft in a carryin8 amount of the financial asset that
would have been had the Impalrment not prevlously been r
Umlted by guarantee
d cost are reviewed for objectlve
e. If there Is objertive evldence of
proprlate headin8 in the statement
d other flnanclal assets that are
impalrment. Other financial assets
mllar credlt rlsk characteristlcs.
o the extent that the reversal does
exceeds what the carrylng amount
CO8nlsed.
Every member undertakes, If the company is dissofved wh
12 rnonths after he or she ceases to be a member, to cont
as may be deemed of hlm or her towards the payment
company Incurred before he or she ceases to be a mem
expenses of winding up. and the adjustment of the rlgh
themselves.
e he or she ts a member or wlthln
ibute such surn (not exceedlng £1)
of the debts and Ilabillties of the
er. and of the costs, charges and
and of the contrlbutlons among
Donations and le8acles
Unrestricted Total
Funds
unds Unrestrlcted Total Funds
2024
Funds
2023
Donatlons
Donations and grants
1.275
.275
1,288
1.288
-15-

Haverigg Nursery & The C
Company Limited by Gua
Notes to the Flnancial Statemen
Year ended 31 August 20
ubbers
Charltable actlvitles
Unrestricted T
Funds
l Funds Unrestrltted Total Funds
2024
Funds
2023
Pre-school fees
Refreshments
Fundra15ing
312,020
608
2,363
12,020
608
2,363
288.958
1,588
288,958
1,588
314,991
14,991
290,546
290,546
Investment Income
Unrestrltted Tota
Funds
Funds Unrestrltted Total Funds
2024
Funds
2023
Bank Interest receJvable
2.406
2.406
640
640
Expendlture on charltsble actlvltles by fund type
Unres
rlcted
Funds
Restrlrted Totsl Funds
Funds
2024
Pre-school
Support costs
8,519
2,376
272
308,791
2,376
311,167
0,895
272
Unres
lrted Restrirted Total Funds
unds
Funds
2023
Pre-school
Support costs
29
,238
,772
319
297,557
1,772
29
.010
319
299,329
-16-

Haverigg Nursery & The C
Company Limited by Guar
Notes to the Financlal Statsmen
bbers
tee
Year ended 31 August 20
Expendlture on ¢haritable actfvities by activity type
Activities
undertaken
dirertly Sup
Total funds
2024
Total fund
2023
rt costs
Pre-school
Governance costs
308.791
308,791
2,376
297,557
1,772
2,376
308,791
2.376
311,167
299,329
10. Analysls of support Costs
An
suppo
lysls of
costs Totsl 2024 Total 2023
Governance costs
2.377
2,377
1,772
11. Net Income/{expeftdlture)
Net Income/(expenditure) Is stated after charg1n￿(CredItln
2024
2023
Depreclatlon of tan8lble flxed assets
1.871
1.906
12. Indep•nd•nt examlnatlon fees
2024
2023
Fees payable to the Independent examlnerfor:
Independent examinatlon of the flnanclal statements
1,914
1,553
13. Staff costs
The total staff costs and employee beneffts for the reporting
erlod are analysed as follows..
2024
2023
Wa8es and salaries
266,119
254,327
-17-

Haverigg Nursery & The C
Company Umited by Gua
Notes to the Hnanclal Statemen
ubbers
Year ended 31 August 20
13. Stsff costs (¢ofit
The average head count of employees durlng the year w
of full-time equlvalent employees during the year is analy
20 (2023: 20). The average number
d as follows:
2024
No.
2023
Number of dlrect charitable staff
Number of management and admlnlstration staff
16
16
20
20
No employee recelved employee beneffts of more than £6
14. Trustee remuneratlon and expens
,LXXI durlng the year (2023: NII).
No rernuneratlon or other beneffts from employment wlt
recelved by the trustees.
15. Transfers between funds
the charlty or a related ent5ty were
The release of the restrlcted fvnd relates to a restrlcted
have now been fully met.
16. Tanglble flxed assets
nd where the fundln8 condltlons
xtures and
flttin8S
Cost
At I September 2023
Additlons
43,758
1,943
At 31 Au8USt 2024
Depreclatlon
At I September 2023
Char8e for the year
At 31 August 2024
Carryln8 amount
At 31 Au8USt 2024
At 31 August 2023
45,701
32,402
1.871
34.273
11.428
11,356
-18-

Haverigg Nursery & The C
Company Llmited by Gua
Notes to the Flnancial Statemen
ubbers
tee
Year ended 31 August 20
17. Debtors
2024
2023
Trade debtors
Prepayrnents and accrued Income
6,679
2,943
11,444
2,518
9,622
13.962
18. Credltors: amounts falilng du¢ withln one year
2024
2023
Accruals and deferred Income
Soclal securtty and other taxes
1,554
244
1,381
6,930
1,798
,311
19. Analysls of charltable funds
Unrestrlrted funds
At
I September
2023
At
31 August 20
24
Income Expe
diture
Transfers
General Income Funds
Capital Fund
134,291
15,956
318,672
(3
0.895)
142,068
15,956
150,247
318,672
13
0.895)
158,024
At
I September
2022
At
31 August 20
23
Income Expen
iture
Transfers
General Income Funds
Capital Fund
137.081
15,956
292,474
(2
.010)
3,746
134,291
15,956
153,037
292.474
(2
,oio)
3,746
150,247
19-

Haverlgg Nursery & The C
Company Limited by Gua
Notes to the Flnanclal Stateme
ubbers
ntee
Year ended 31 August 20
19. Analysls ot charltable funds
Restrlcted funds
At
I September
2023
At
31 August 20
24
Income Exp
nditure
Transfers
Restrlcted Fund
1.812
(272)
1,540
At
1 September
2022
At
31 August 20
23
Income Exp
dtture
Transfers
Restricted Fund
5,877
(319)
{3,746)
1,812
20. Analygls ol net •ssets between funds
Unre
rlcted Restrlcted Total Funds
Funds
Funds
2024
Tanglble flxed assets
Current assets
Credltors less than l year
Net assets
9.888
9,934
1,798)
8,024
1,540
11,428
149,934
{1,798)
159,564
1,540
Unres
ricted
Funds
Restrlrted Total Funds
Funds
2023
Tangible flxed assets
Current assets
Creditors less than i year
N•t assets
9,544
9.014
,311)
,247
1,812
11,356
149,014
(8,311)
152,059
1.812
-20-