## **PEMBURY SCHOOL HOUSE NURSERY**
## **COMPANY LIMITED BY GUARANTEE**
## **DIRECTORS' REPORT FOR THE YEAR ENDED 31 JULY 2022**
## **Principal ac�vi�es**
The principal ac�vity of the company is to provide nursery school facili�es for pre-school children.
## **Directors**
The directors who served during the year were as follows: A FINEMAN Appointed 09 November 2009 J ASKEW Appointed 16 November 2020 J S SHEPPARD Appointed 22 January 2016 Resigned 18 November 2021 K MARSH Appointed 18 November 2021
## **Responsibili�es of the directors**
fair view of the financial ac�vi�es of the charity and of its financial posi�on at the end of that year. In preparing those financial statements the directors are required to:
(a) select suitable accoun�ng policies and apply them consistently;
(b) make judgements and es�mates that are reasonable and prudent:
(c) state whether the policies adopted are in accordance with the Companies Act 1985 and with applicable accoun�ng standards and statements of recommended prac�ce, subject to any material departures disclosed and explained in the financial statements.
the charity will con�nue in existence.
The directors are responsible for keeping proper accoun�ng records which disclose with reasonable accuracy at any �me the financial posi�on of the charity and enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.
On behalf of the board
ALAN FINEMAN 29 September 2022
# **COMPANY NUMBER: 5392129 (ENGLAND AND WALES)**
# **PEMBURY SCHOOL HOUSE NURSERY**
**COMPANY LIMITED BY GUARANTEE**
**DIRECTORS' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 JULY 2022**
## **PEMBURY SCHOOL HOUSE NURSERY COMPANY LIMITED BY GUARANTEE COMPANY INFORMATION FOR THE YEAR ENDED 31 JULY 2022**
|**Company Number:**|**5392129 (ENGLAND & WALES)**|**5392129 (ENGLAND & WALES)**|
|---|---|---|
|**Directors:**|**A FINEMAN**|**Appointed 09 November 2009**|
||**J ASKEW**|**Appointed 16 November 2020**|
|||**Resigned 18 November 2021**|
||**K MARSH**|**Appointed 18 November 2021**|
|**Secretary:**|**J S SHEPPARD**|**Appointed 22 January 2016**|
|||**Resigned 18 November 2021**|
||**J ASKEW**|**Appointed 18 November 2021**|
|**Registered Charity Number:**|**1109583**||
|**Registered Office:**|**LOWER GREEN**|**ROAD**|
||**PEMBURY**||
||**KENT**||
||**TN2 4EB**||
## **PEMBURY SCHOOL HOUSE NURSERY**
**COMPANY LIMITED BY GUARANTEE REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
## **CONTENTS**
||**Page**|
|---|---|
|**Directors' Report**|**1**|
|**Profit and Loss Account**|**2**|
|**Balance Sheet**|**3**|
|**Notes**|**4 to 6**|
|**The following page does not form part of the Statutory Financial Statements:**||
|**Detailed Income and Expenditure Account**|**7**|
## **PEMBURY SCHOOL HOUSE NURSERY**
## **COMPANY LIMITED BY GUARANTEE**
## **DIRECTORS' REPORT**
## **FOR THE YEAR ENDED 31 JULY 2022**
The directors present their report and financial statements for the year ended 31 July 2022.
## **Principal activities**
The principal activity of the company is to provide nursery school facilities for pre school children.
## **Directors**
The directors who served during the year were as follows:
A FINEMAN Appointed 09 November 2009 J ASKEW Appointed 16 November 2020 J S SHEPPARD Appointed 22 January 2016 Resigned 18 November 2021 K MARSH Appointed 18 November 2021
## **Responsibilities of the directors**
The directors are required to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity and of its financial position at the end of that year. In preparing those financial statements the directors are required to:
(a) select suitable accounting policies and apply them consistently; (b) make judgements and estimates that are reasonable and prudent: (c) state whether the policies adopted are in accordance with the Companies Act 1985 and with applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the financial statements. (d) prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in existence.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **On behalf of the board**
…………………….
## **ALAN FINEMAN**
**29 September 2022**
Page 4
## **PEMBURY SCHOOL HOUSE NURSERY**
## **COMPANY LIMITED BY GUARANTEE**
## **PROFIT AND LOSS ACCOUNT**
## **FOR THE YEAR ENDED 31 JULY 2022**
|**Turnover**
Administrative expenses
**Operating surplus / (deficit)**
Other interest receivable and similar income
HMRC Furlough Scheme
Small Business Grant
**Surplus / ( deficit) on ordinary activities before taxation**
Tax on surplus on ordinary activities
**Retained surplus / (deficit) for the year**|**Note**
**2**
**10**|**2022**
**£**
**128,187**
**109,758**
**18,429**
**528**
**0**
**0**
**18,957**
-
**18,957**|2021
£
93,646
112,778|
|---|---|---|---|
||||(19,132)
540
3,560
8,097|
||||(6,935)
-|
||||(6,935)|
The company has made no acquisitions nor discontinued any operations within the meaning of Financial Reporting Standard 3 during the year; therefore turnover and operating profit / (deficit) derive entirely from continuing operations.
The company has no recognised gains or losses other than the surplus or deficit for the financial year.
The annexed notes form part of these financial statements.
Page 2
## **PEMBURY SCHOOL HOUSE NURSERY**
## **COMPANY LIMITED BY GUARANTEE**
## **BALANCE SHEET AS AT 31 JULY 2022**
|**Fixed assets**
Tangible Assets
**Current assets**
Debtors
Cash at bank and in hand
**Creditors**
Amounts falling due
within one year
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Capital and reserves**
Other reserves
Income and expenditure account
**Members' funds**|**Note**
5
6
7
8
9|**2022**
**£**
**1,344**
**104,196**
**105,540**
**(1,101)**|**£**
**3,171**
**104,439**
**107,610**
**£107,610**
**8,379**
**99,231**
**£107,610**|2021
£
1,344
86,380
87,724
(1,776)|£
2,705
85,948|
|---|---|---|---|---|---|
||||||88,653|
||||||£88,653|
||||||8,379
80,274|
||||||£88,653|
In the opinion of the directors the company is entitled to claim exemptions from audit by virtue of subsection (1) of Section 249A of the Companies Act 1985. Members have not required the company, under s.249B(2) of the Companies Act 1985 to obtain an audit for the year ended 31 July 2022. The directors are responsible for ensuring that the company maintains accounting records in compliance with Section 221 of that Act and for preparing accounts which give a true and fair view of the affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with Section 226, and which comply with the other requirements of the Act relating to the accounts so far as applicable to the company.
Approved by the board of directors on 29 September 2022 and signed on its behalf.
## ………………………………
## **ALAN FINEMAN**
The annexed notes form part of these financial statements.
Page 3
## **PEMBURY SCHOOL HOUSE NURSERY**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 JULY 2022**
- 1 **Accounting policies**
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures and fittings; and Equipment - 25% per annum on reducing value.
## **2 Operating surplus / (deficit)**
|This is stated after charging:
Depreciation of owned assets||**2022**
**£**
**1,057**|2021
£
902|
|---|---|---|---|
|||||
**3 Transactions with Directors**
The following Directors received emoluments from the Company during the year.
|R L Ventin
J Askew
J S Sheppard
K Marsh|**2022**
2021
**£**
£
**0**
8,653
**21,416**
17,943
**6,442**
21,539
**13,341**
0|
|---|---|
|||
These amounts are included in the total of wages and salaries shown below:
The following Directors received pension contributions from the Company during the year.
## **4**
|R L Ventin
J Askew
J S Sheppard
K Marsh
**Staff costs**
The aggregate payroll costs for all staff members were:
Wages and Salaries||**2022**
**£**
**0**
**455**
**143**
**285**
**2022**
**£**
**89,037**|2021
£
54
426
483
0
2021
£
95,906|
|---|---|---|---|
|||||
Page 4
## **PEMBURY SCHOOL HOUSE NURSERY**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 JULY 2022**
|**5**
**6**|**Tangible fixed assets**
**Cost:**
At 01 August 2021
Additions
At 31 July 2022
**Depreciation:**
At 01 August 2021
Charge for the year
At 31 July 2022
**Net book value:**
At 31 July 2022
At 31 July 2021
**Debtors**
Due within one year:
Sundry debtors
Rent paid in advance||**2022**
**£**
**0**
**1,344**
**£1,344**|**Total**
**Assets**
**£**
**20,094**
**1,523**|
|---|---|---|---|---|
|||||**21,617**|
|||||**17,389**
**1,057**|
|||||**18,446**|
|||||**£3,171**|
|||||**£2,705**|
|||||2021
£
0
1,344|
|||||£1,344|
Page 5
## **PEMBURY SCHOOL HOUSE NURSERY**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS (Continued)**
## **FOR THE YEAR ENDED 31 JULY 2022**
|**7**
**8**
**9**|**Creditors- amounts falling due within one year**
Guaranteed deposits
Accruals
**Other reserves**
Pre incorporation surplus
**Income and Expenditure account**
Balance at 01 August 2021
Surplus for the year
Balance at 31 July 2022|||
|---|---|---|---|
|||||
|||||
|||||
|||||
## **10 Taxation**
The company is registered with the Charities Commission and also incorporated limited by guarantee, therefore there is no tax liability for any surplus incurred during the period.
Page 6
## **COMPANY LIMITED BY GUARANTEE**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 JULY 2022**
|**Turnover**
Fees
**Other Direct Income**
Fundraising activities
Grants received
**Gross surplus**
Other interest receivable & similar
Apprenticeship Award
Staff Training Award
HMRC Furlough Scheme
Small Business Grant
**Overheads**
Wages and Salaries
Company Pension Costs
Rent and Service Charges
Repairs and Renewals
Cleaning
Consumables
Telephone
Stationery and Postage
Accounting Costs
Payroll Cost
Fundraising Costs
Insurance
Staff Training
Sundries
Depreciation
Covid 19 Costs
**Surplus / (Deficit) on ordinary activities**|**£**
**89,037**
**967**
**8,806**
**2,156**
**1,404**
**1,004**
**426**
**1,050**
**355**
**90**
**448**
**623**
**936**
**1,399**
**1,057**
**0**|**2022**|**£**
**55,800**
**3,237**
**66,636**
**125,673**
**528**
**1,500**
**1,014**
**0**
**0**
**128,715**
**109,758**
**£18,957**|2021
£
95,906
1,039
8,368
355
1,353
774
768
781
0
89
108
619
838
596
902
292|£
38,610
388
54,648|
|---|---|---|---|---|---|
||||||93,646
540
0
0
3,560
8,097|
||||||105,843
112,788|
||||||**£6,945**|
Page 7
## **Independent examiner’s report to the trustees of Pembury School House Nursery (‘the Company’)**
I report to the charity trustees on my examina�on of the accounts of the Company for the year ended 31 July 2022.
## **Responsibili�es and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the prepara�on of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
16 of the 2006 Act and are eligible for independent examina�on, I report in respect of my examina�on of your charity’s accounts as carried out under sec�on 145 of the Chari�es Act 2011 (‘the 2011 Act’). In carrying out my examina�on I have followed the Direc�ons given by the Charity Commission under sec�on 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
with the examina�on giving me cause to believe:
1. accoun�ng records were not kept in respect of the Company as required by sec�on 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accoun�ng requirements of sec�on 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a ma�er considered as part of an independent examina�on; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prac�ce for accoun�ng and repor�ng by chari�es.
I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Name: Laughton Ross BA (hons), FCA, ACII Address: 23a Hadlow Road, Tonbridge Date: 13 May 2023