Charlty Number l 107989 The Flrs Nursery School Unaudlted Report and Accounts For th• year ended 31 August 2024
The Flrs Nursery School Unaudlted Report and Accounts For the year ended 31 Augurt 2024 Charfty Number 1107989 Worklng Name The Flrs Nursery School Prlnclpal Address Shalmsford Street Chartham Canrerbury Kent CT4 7QN Trustees Madeline Bell (freasurer) Alexandra Potu Carollne Thwaltes Emlly Wassell Valarle Elvldge (reslgned 0810112025) Sardh Wlld (appointed Chalr 3110112023) Georgetce Fenn Sardh Delo Independent Examlner H.M. Cook ACA MAAT Roake & Cook Llmlted 46 School Lane Blean Canterbury Kent CT2 9JA Index Trustees, Report Independent Examlner's Report Statement of Financial Actrvitie5 Balance Sheet 5- 12 Notes to the accounts
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Th• Flps NuN•ry SEhool
Ujwidlted Report and A¢counf•
For the yw •nded J l Auyrt 2024
Ind¢pthd•nt Exwnlh Report To Th• TN•t•e¥ ofTh• FIM Nurs•ry khool Ch• ChaAW
I report w the Chirity TNstee¥ on my exwnlnation ofthe oftht Charityksr the yor •nd•d
31 Auswt 2024.
A•w1NbIlItI and B•li of R•port
AJ th• Tpuste•s ofth• Chadty ygu ar• r•5ponithl• lor th• pr•paTrTr olthi accaunrx In accordane• with th•
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CHARITY COMMISSIO FOR ENGIAND AND WALE The Flrs Nursery School Ch3t4ty No j 1107989 Annual accounts for the period Pirtod surt dat• 0110912023 P¢rlpd thd dltq 31108n024 St<ltc.nient of financial <lCtivtties R•eomm•nd•d ¢t•xorls by Unr•rtrlct•d fvtrMI• Incom• fund• Ttstal fimdj 2014 2024 nd• 2024 2023 Ineomln8 rnourcel (Nots 3) Intom• •ndOwM• frami 300 296.614 196.614 284.265 289 1.261 298.164 298,164 215,871 Rewurc•s Uvend (Not¢ 4) fun 285,348 285,348 1,000 280,348 243,085 Totol 286.348 224,085 Nrf m•v•m•h¢ In fvndi 11.816 41.786 ft•condllotl•n •f fvndK 123,902 135.718 123,902 135.718 81116 123,902 Tot•1 fuftds ¢orrl•d forw¢Trd
Balance sheet unrUtrftt IDcom• T•¢al th1• Totsl lart Jndi 2014 2024 201J Flxed assets lthtsn¥lbl• •ets TInble assets InMstm•nts (Nots 4 37,391 37,392 37,731 T•tol Px•d Currnnt a8Mts 37,3•2 37.392 37,731 D•bto (Not• •) 719 729 1347 C••h mt bank ITr h•nd 98,597 99,324 98.5?7 99,326 $4,824 17,171 Crndltor•: •mounts fallln¥ du• wlthln (Note 9) N•t cwmnt aN•tsl(1hbJlltl) 98.J20 91,320 80,171 Tatal aM•ts l•# Ilablll¥•s 13S.711 135.711 12J,102 Cr•dltor&' •fflauMts f•lllDi du• aft•r on• y••r PYovhloTh• for Il•bllltl Total nrt •J#•ts w11obllhl 135,711 135,71 123,902 Funds of the Charlty Unr•%trJet•d lunds Re¥alutlon remmi T•tol fund¥ 135.718 135.718 123,902 135,711 135,718 123.102 Sfi•d by am ar two mis¢q•$ 4Jn b•tr4if ill th• SiWll Prln¢ thme Dat• ol Sarah ICh•tr)
1.1 alAecoun . Th•s• prlwd und•r th• ton vAth itopm r•twkd at CDrt or unleÉs othetrww mred In the releThnr nornlsl w the Iccounu. Th¢ hve pr¢pvtd In th of R¢0mmdId kntg<o.' ActJndni d R¢ponly by ChthOÈi mthnith¢lr In K¢ord•ntlth th• RwwryS¢and#rd l£•bI• Inth• UK AW1C al lythd (FPS 1021 Illd 4Jn 16luty2014 ind ¥th the Chi Aa 101 I. 2 Attounttnq P•lkl• 2.1 Ih¢•m• ft•cryAtboTh of Incam• InctynÈ & InCdd In th• SrwmoN •1 Rn•ntl A¢¢Mb•i ISOFAI th• wdd•d EDthe r•Aource4 li MOM Ukétythn th•rLwr•i 11 r•¢ th• r#•U.. th• mon•EAry m•uured •hd knatlons Irq onty Includ•d In the SOFA %vhen thè zenernl Incom¢ Tecaznldon 4r¢ m•r 15.10 t• 5.12 F10? SORP). Ih th• ¢•M d rtorM rdit¢d Ineom• b• r•cwth•d ttth4 •xt•rt the W4•d th• Jpacffled 01 or entyt1Irft0 th• want•nty rdccurs the p•rfgmwnE• r•ht•d condloni IS.16 Fns lill 50AV). r• knEhJthd lty th• SOFA MrPt Is l& thve hm b• ilwtt afprote. the éxecuto hiv• 1th•re 4r• s4rffid4rt In the ¢tst• gnd wdlOon¥ im¢h•d to th• Iw •hhqr Wldln thv t#Mrol olth• thirtty orhv• m¢L Th• hu rqtthyd th• r•pthpthod. v• Includ In th• thv hu UnCd9NI •Mldqm•nt to th• r•wurc. W•th•M InE¢m• 4 rlwd In SOFA r•Ed¥thl•, L2 Exp•ndtuv• •nd Wl11t ar• wh•r• It li mor• ¥k•tythDn not I1 th•r• li a l•pl or conwudv• obl41kn cornrnlt¥ry th• ePwlty ty F•y w¢ r•wur¢u •nd the •mouni obllpuon b• m••wr•d r•uoniN• CIrn. th rryukuon dDd Chthtabh tt•0 th• cow thf Nnnlwth• nuN•ry iehatrl IncbJdrY4tllw Ind wt•nd glprwrty W10d and 1uppl1 to th• (Njdrnn. Twf¢l• flxed ar c¥tsUsd rfthey un be used lor more thn on• yur <t It Iwr £$0) n•E olran Mcl¥•d. Thy v• l¥la ¢osE •nd wrltt•n p¥•r thIr#(•d V$1 We t th• rAt• vl 2O%itrht i fijll ¥, d•pr•thO•Tr th• rnr ind n• d•pr•¢liOw kn th•y•v Dlbtm thd• Ind T•¢•) •r• rnM•ur•d on r•wnldw+ 1¢4rfd•mtt•m¢¢mthr i thde dlscounts v •dnc¢d ty the drtty. thy vt rnwuvtd rt tht ¢uh v•thv fdIrI0 vxp•¢r•d rq¢th•d. cov19 expl<d to hwt ¥ imp•¢E #n th• •nty. d•r•Nnln•d tht ther• li no MIr• tlot d¢vbr Oh th• aE41tyto twrflnu• plfti COMtsIg I¢ ImpcL thoukn not lor •x• to •Np•rt•d fuvJr• orth• •ff•L styne futyv• ¥#¢ tPrf¢ar• reteld In rqwttal •yw¥qs or Inrd by th• thtity rqcwts•d kn prthftw In the the yant betMe1 rncthibl•. 2.6 FuTrd Unrethcted wthl¢h hw• n•t b••n d•¥•wthd lor ath•r ¥• for Ir thi dlsrrth ofth Tru5the5 kn thJvth•r¥rt• th• dth¢ ¢hwry. R•S¢r1 fvnd¥ hiv• br•n donmd lor ydfit Ddityres strfctty appllod onty to wjch expEfidire.
Note J Analvsls of In¢ome 1•24 302J Anatydi Don¥n$ #nd gl Gfft Ald l)ohttlo nd 3C Le4acles Menthrshlp •nd spwiorshlps 1¢h arn In iubsunc• 1kAaonI Totsl 300 Ch•vtt•b Fees from local iuthortdos Fe•s from par•nts SEN fundlhg 160.781 106.396 29.437 160.781 106.396 29.437 130,011 137.338 16.906 2N.414 216.614 214,215 Other tr•dlni ¢tl¥ld• Other Totsl I,ioi 1.128 I0• from InYutmort•: Int¢r¢i¢ Incom* Dfvld•ftd In¢om• 289 289 TOtAL INCOME 291,144 215.071
Note5 t() (IIL, <lCCOtJiits Note 4 Anatysls of expendlture Ahatys fundi 2024 com• fundi Total fvndi Totsl fthMI4 2023 2(12J 2023 1024 2024 Exp¢ndlture on rnlslng fvnd$: Staglng fvndrnlsin8 events Total expehdlture on r¥liln8 fvnd• Expendlture on chvltable actlvltle•: are costs 10,104 73.026 .26 41.219 Running Ènd malntenance costs Admin5strdtlon costs Depreclatlon 73,026 41,219 959 1,259 959 1.259 1522 1.075 1522 1,07S Tot•1 expendltur• on chvltable actMtle* 205.J48 285,348 143085 243.085 Other Govérnanc• costs Total other expendlture TOTAL EXPENDITURE 1,000 2U,341 186.348 244,085 244,08S
Not¢ S D•t•lls tyl¢•rtln It•m• d ewndltur• 2024 2023 51 ¢)th•r Audlt •r Indepdne •xwnlntlo Tax le•1 Othwlem (hr •x•mploi •dYlr¢b U¥IIAult•ncy •Ctoun¢•nty MrvI) Wl ts th• 5ndep•nd•nt •xamk SC
Nots6 Pald employeej Staff Costs 2024 2023 Swlarles •Dd w•g So¢lal ¢UP1 cojts and p•no O¢h¢r èmployts b•nofft• 191,on 179,902 Total •tsll c¢Mts 202,31• l •(S74 Thli y••r A¥•rnp numb•r of full.M• 1¢n( employtu In th• yw. Chadtablo a¢¥11$ 13 14
Noces tn thp acc()Iiiits Note 7 Tanglble Ilxed assets . Cort or valuatlon FlxtureA, Ilttlnzs and •qulpment Land aTrd bulldln Total Prfor year 2024 2024 2024 2023 Ac the beglnnlng of th• year Addltlons 35.084 8,720 920 43,804 920 7.664, 36,140 RevaluatSons DIsPOsals Transfers At end of the ye•r 35.084 9.640 44,724 43,804 Depretlatl•n and ImpAlvvntn Ar beglnnlng ol the year 6,073 6,073 4.999 Dlspwa Depr•clatl¢)n 1,259 1,759 1,074 Impalment Trnnsfe At •nd olth• yev 7,332 7J32 6.073 Nét book v•lu• Net book value at the beglnnlng of th¢ yeor 35,084 2.647 37,731 1665 Net book valu• at the end of the y¢•r 35.084 2,JO8 37.392 37.731
Noic&S ro the <iccoiints Note 8 Debtors and prepayments Anatysls of debto 2024 2023 Trade debtors Prepayments and accrued Income Total n9 1347 2J47 729
Notos to Ilii. :Icc("biJliCS Note 9 Creditors and accruali An&51 of <redlto Amounti falllng due wlthln one year Amounts lalllnz due after more than one year 2024 2023 2024 2023 Accruals for grnnts payable Trade rredltor• Accrnals and deferred Income 1.000 Tautlon nd orlal ¥ecurlty Other credltort Total 1,000 1,000