COMPANY REGISTRATION NUMBER: 04906374
CHARITY REGISTRATION NUMBER.. 1110557
Dots 'N' Spots Day Nursery and Out of School Club
Limited
Company Limited by Guarantee
Unaudited Financial Statements
5 April 2024
CHIPCHASE MANNERS
Chartered Accountants
384 Linthorpe Road
Middlesbrough
TS5 6HA

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limlted by Guarantee
Flnancial Statements
Year ended 5 April 2024
Page
Trustees, annual report (incorporating the director's report)
Independent exarninerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Statement of cash flows
Notes to the financial statements
10
The following pages do not form part of the financial statements
Detailed statement of financial activities
18
Notes to the detailed statement of financial activities
19

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporatlng the Director's Report)
Year ended 5 April 2024
The trustees, who afe also the directors for the purposes of company law, present their report and the
unaudited financial statements of the company for the year ended 5 April 2024.
Reference and administratlv8 deialls
Reglstered charlty name
Dols 'N' Spots Day Nursery and Out of School Club Limited
Charfty reglstrallon number
1110557
Company registratlon number 04906374
Prlnclpal office and registered Station Lane
offlce
Skelton
Saltburn by the Sea
TS12 2FW
Cleveland
The Irustees
T Hill
S Walker
P O'Rourke
J Craig
C E Bland
V Evans
J M Tasker
A Perriman
A Rose
(Resigned 28 February 2024)
(Resigned 9 Sepiember 2024)
(Resigned 10 July 2023)
(Resigned 14 June 2023)
(Resigned 5 June 2023)
(Appointed 17 April 2023)
(Appointed 19 May 2023)
(Appointed 13 September 2023)
Independenl examiner
C S Gorman

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporatlng the Director's Report) (contlnued)
Year ended 5 April 2024
Structure, governance and management
Governlng document
The charity is governed by its Memorandum and Articles of Association.
Governing body
The trustees, who are required under the Articles to serve as members of the charity, are elected at a
full Irustees, meeting and are required to meel specifications concerning eligibility. personal
competence, specialist skills and local availabilty.
Truslee-training
New trustees are inducted into the working environment of the charity, and also of the company as a
regislered charily, including trustees. policy and procedures.
Organisational managemenl
The trustees meet on a regular basis to determine the general policy of the charity and review its
overall management and control for which they are legally responsible.
Risk managemenl
The trustees have examined the major strategic, business and operational risks to which the
charilable company is exposed. The trustees confirm that systems have been established to monilor
and control these risks to mitigate any impact they may have on the charitable company.
Objectives and actlvltles
The trustees confirm that they have referred to the guidance contained in the Charity Commission's
general guidance on the public benefit when reviewing the charity's aims and objectives.
The principal objectives and activities of Dols 'N' Spots Day Nursery and Out of School Club during
the year was Ihat of the provision of a nursery and to provide facililies for the care. recreation and
education of children.
Strategic aim and objectives
The charity's Strategic aim and annual objective is the attainment of the provision of a nursery and
providing facilities for the care, recreation and educalion of children.
Principal activity
The principal activity of the charitable company continues to be that of the provision of a nursery and
providing facilities for the care, recreation and educaiion of children.

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (c¢>ntlnued)
Year ended 5 April 2024
Achievements and performance
Dots n Spots have celebrated many achievements this last year.
Our occupancy has also, with us registering more new starters in our baby room, toddler room, pre
school room and being at capacily for the end of the financial year especially. We have worked to
reduce our waiting list.
Anita has achieved Ihe Level 3 SENDCO qualification.
Our biggest achievement was a planned visit by Simon Clark our local MP. Simon was thrilled and
amazed with the nursery, the staff and the amount of families that we provide child care for within the
wider community. Nol only was the visit a great opportunity for advertising and promotion. but Simon
was able to contact Ihe minister for education on our behalf.
This will hopelully support us moving forward with our plans to replace the buildings so we can future
prool the nursery, ensuring we can continue lo provide employment and child care within our local
aroa.
We now have a strong Board of Direclors who are exited to lead us in the future.
Our specialist SEND provision will close September 2024, any children who have additional needs will
be integrated into our play rooms. The room has been a huge success and has given the slaff specific
knowledge and skills expanding their experience of SEND thal they can hopefully now use wilhin the
nursery.
We also kept our 5 star Food Hygiene status within our kitchen.
Financial review
Funding provided by Redcar & Cleveland Borough Council has conlinued in lille with the agreed
funding profile during the year. The Charity made a surplus for the year of £48,004 (2023- £11,194
deticit) as shown in the Slatement of Financial Activities.
Investment powers. policy and performance
The trustees have considered that cash deposits are the most appropriate policy for investing funds.
FleseTves policy
The trustees have established a policy whereby the unrestricled reserves held by the charitable
company should be sufficient to enable the charty to fund between 4 10 6 months of the resources
expended. Al this level, the trustees believe that they would be able to continue the current activities of
the charitable company in the event of a significant decrease in its income. This 4 to 6 month period
would provide the charitable company with the necessary time to seek and develop new streams of
income. Dots 'N' Spots Day Nursery and Out of School Club Limited currently has general resetves of
£134,821 which covers 3 months of normal operational costs.

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report) (contlnued)
Year ended 5 April 2024
Plans for fulure periods
As a well established setting we always wish to further improve our service by assessing whal we
already provide and looking at what our community needs.
Due to the expansion of the government funding for working families, we have been working through a
waiting list with some lamilies registering their children Irom before birth. We plan to open an
additional play room in September to meet demand. Our new tweenie room will provide childcare for
children from 18 months to 30 months (approximalely) which will enable us to accommodate more
spaces within our baby room and our toddler room.
We are employing 3 more staff in September and 2 new apprentices for the nursery. All from our wider
community.
As the cost of living has increased and is due to increase even further, we wish lo be more resourceful
and to be a "greener" nursery to help the environment and reduce our fuel costs.
We are also looking for funher funding io be able to start to plan to replace our pre fabricated
buildings. This will be a 5 to 10 year plan.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 26 November 2024 and signed on behalf of the board of
trustees by:
C E Bland
Trustee

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Llmited by Guarantee
Independent Examlner's Report to the Trustees of Dots'N' Spots Day Nursery
and Out of School Club Limited
Year ended 5 April 2024
I report to the trustees on my examination of the financial statements of Dots 'N' Spots Day Nursery
and Out of School Club Limited ('the company,) for the year ended 5 April 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors tor Ihe purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 {'the 2006 Acl'l.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the company's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l- In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145151(bl of the 2011 Act.
Independent examiner's statemenl
Since the company's gross income 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 mefflber of the Institute of Chartered Accountants in England and Wales (ICAEW),
which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe-
accounting records were not kept in respect of the company as required by section 386 of
the 2006 Act; or
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fair, view which
is not a matter considered as part of an independent examination- or
the financial statements have not been prepared in accordance wilh the methods and
principles of Ihe Statement of Recommended Practice tor accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Dots'N' Spots Day Nursery
and Out of School Club Limited {¢onllnued)
Year ended 5 April 2024
I have no concerns and have come across no other matters in conneclion with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
cL.c_-
C S Gorman
Independent Examlner
Chipchase Manners
Chartered Accountants
384 Linthorpe Road
Middlesbrough
TS5 6HA
26 November 2024

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Statement of Flnancial Actlvities
(including income and expenditure account)
Year ended 5 April 2024
2024
Unrestricted
funcfs Total funds Total funds
2023
Note
Income and endowments
Donations and legacies
Investment income
537,471
668
537,471
668
425,063
138
Total income
538,139
538,139
425,201
Expendllure
Expenditure on charitable activities
Total expenditure
490,135
490,135
490,135
436,395
490,135
436,395
Net incomel(expendlture) and nel movement In funds
48,004
48,004
{11,194)
Reconciliation of funds
Total funds brought forward
Total funds carrled forward
86.817
86.817
98.011
134.821
134.821
86,817
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 16 form part of these flnanclal statements.

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Statement of Flnanclal Position
5 April 2024
2024
2023
Note
Current assets
Debtors
Cash at bank and in hand
15
14.340
132.920
11,700
84,058
95,758
147,260
Creditors: amounts falllng due wllhln one year
Net current assets
16
12,439
8,941
134,821
86.817
Total assets less Current liabilitles
134,821
86,817
Net assets
134,821
86,817
Funds of the charlly
Unrestricted funds
134,821
86,817
Total charity funds
18
134,821
86,817
For the year ending 5 April 2024 the company was entitled lo exemption from audil under section 477
of Ihe Companies Act 2006 relating lo small companies.
Directors, responsibilities-
The members have not required the company to obtain an audit of ils financial statements for the
year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation ol financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 26
November 2024. and are signed on behalf of the board by:
C E Bland
Trustee
Company regislration number: 04906374
The notes on pages 10 to 16 lorm part ot these Ilnanclal statements.

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 5 April 2024
2024
2023
Cash flows from operallng actlvltles
Net incomellexpenditurel
48,004
111,1941
Adjustments for..
Depreciation of tangible fixed assets
Other interest receivable and similar income
Interest payable and similar charges
Accrued lincome)lexpenses
2,181
(138)
2,118
200
(668)
2,314
(116)
Changes in..
Trade and other debtors
Trade and other creditors
(2,640)
3.614
(5.631)
(1.228)
(13.692)
Cash generated from operations
50.508
Interest paid
Interest received
(2,314)
668
(2,118)
138
Net cash fromllused inl operating activities
48.862
{15,6721
Net increasel(decrease) in cash and cash equivalenls
Cash and cash equivalents at beginning of year
Cash and cash equivalenls at end of year
48.862
84,058
(15,672)
99,730
132,920
84,058
The notes on pages 10 10 16 lorm part ol these tinanclal statements.

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Notes to the Flnanclal Statements
Year ended 5 April 2024
General information
The company is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered chariiy in England and Wales. The address of the
registered office is Station Lane, Skelton, Saltburn by the Sea, TS12 2FW, Cleveland.
Slalement of compllance
These financial stalements have been prepared in compliance with FRS 102, 'The Financial
Reporting Slandard applicable in the UK and the Republic of Ireland,, Ihe Statement of
Recommended Practice applicable to charilies preparing their accounls in accordance with Ihe
Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. as modified by the
revalualion ol certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial stalements are prepared in slerling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charily's ability to continue.
Dlsclosure exemptions
The enlily satisfies the crileria of being a qualifying enlity as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemptions available under paragraph
1.12 of FRS 102. Disclosures in respect of financial instruments have nol been presented.
Judgements and key sources of eslimation uncertainty
The preparation of the financial statements requires management to make judgemenls,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and Other factors.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated tunds are unrestricted funds earmarked by the Irust8es for particular future project or
commitment.
Restflcted funds are subjected to reslrictions on their expendilure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.
10

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Llmlted by Guarantee
Notes to the Financlal Statements fconllnued)
Year ended 5 Aprll 2024
Accounling pollcles {conllnued)
Incoming resources
All incoming resources are included in the statement of financial activities when enlitlement has
passed to the charily., it is probable that the economic benefits associaled with the transaction
will flow to the charity and the amount can be reliably measured. The following specilic policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established,
income from donated goods is measured at the fair value of Ihe goods unless this is
impractical to measure reliably, in which case the value is derived from the cosl to the donor
or the estimated resale value. Donaled facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of setvices is recognised with the delivery of the
contracted setvice. This is classitied as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned rf unspent. in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charilable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit ol its beneficiaries, including those
supporl costs and costs relating to the governance ol the Charity apportioned to charitable
activities.
other expenditljre includes all expenditure that is neither related to raising funds for the
charity nor part ol its expenditure on charitable activities.
All costs are allocaled to expenditure categories reflecling the use of the resource. Direct costs
attributable lo a single activity are allocated directly to that aclivity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cosl, and subsequently stated at cost less any
accumulated depreciation and impairmenl losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
11

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Llmlted by Guarantee
Notes to the Financial Statements {contlnued)
Year ended 5 Aprll 2024
Accounling policies (contlnued)
Tangible assets (¢onllnu￿)
An increase in the carrying amount of an asset as a result ol a revalualion, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in Oiher recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreclation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Fixtures and fittings
Slraight line over 3 years
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds Ihe
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when il is not possible to estimate the recoverable
amount of an individual asset, an eslimate is made of the recoverable amounl of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identiliable group of assets that includes the asset and generates cash inflows that largely
independent ot the cash inflows from olher assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
Ihe synergies of the combination, irrespective of whether other assets or liabilities of the
company are assigned to those units.
Financial Instrumenls
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of Ihe instrument.
Basic financial instruments are initially recognised at the amount receivable or paable including
any related transaction costs, unless the arrangement constitutes a financing transaction, where
It is recognised at the presenl value of the future payments discounled at a markel rate of
interest for a similar debt instrument.
Current assets and Current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
12

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnued}
Year ended 5 Aprll 2024
Accounting pollcies (conilnuèd)
Deflned conlrlbullon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepad contributions are recognised as an asset to the extent
that the prepayment will Sead to a reduction in future payments or a cash refund.
Limited by guarantee
The company Dots 'N' Spots Day Nursery & Out of School Club Limited is limited by guarantee.
Donations and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlons
Nursery fees
537,471
537,471
425,063
425,063
Investmenl income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Building society interest receivable
668
668
138
138
Expenditure on charilable activities by fund type
Unrestricted Tolal Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Nursery aclivities
Support costs
460.857
29.278
460,857
29,278
409,945
26,450
409,945
26,450
490,135
490,135
436,395
436,395
Expendlture on charilable activities by aclivity type
Activities
undertaken
directly
Support Total funds
costs
2024
Total fund
2023
Nursery activities
460,857
29,278
490,135
436,395
13

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (conttnued)
Year ended 5 April 2024
Analysls of support costs
Nursery
activities
Total 2024 Total 2023
Staff costs
Premises
General office
Human resources
Finance costs
Accountancy fees
8,007
2,895
7,868
5,224
2.314
2,970
8,007
2,895
7,868
5,224
2,314
2,970
8.064
3,902
6,672
2,814
2,118
2,880
29,278
29,278
26,450
10. Net Incomel(expenditure)
Net incomel{expencliture) is stated after chargingllcreditingl:
2024
2023
Deprecialion of tangible fixed assets
2.181
11. Independent examination fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial slatements
2,970
2.880
12. Particulars of employees
The total staff costs and employee benefits for the reporting period are analysed as follows-
2024
2023
Wages and salaries
Social security Costs
Employer contributions to pension plans
368.152
12.774
5,928
312,118
10,138
4,925
386,852
327,181
The average head count of employees during the year was 25 {2023'. 231. The average number
of full-time equivalent employees during the year is analysed as follows:
2024
No.
2023
No.
Adminislrative staff
25
23
No employee received employee benefits of more Ihan £60,000 during the year (2023.. Nill.
14

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Llmlted by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 5 April 2024
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the truslees.
14. Tanglble flxed assets
Fixtures and
fittings
Cost
Al 6 April 2023 and 5 April 2024
Depreciation
AI 6 April 2023 and 5 April 2024
Carrying amounl
Al 5 Aprll 2024
At 5 April 2023
38,355
38,355
15. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
6,511
2,829
5,000
8,295
2,453
952
14,340
11,700
16. Credltors: amounts falllng due ￿thIn one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and ottter taxes
Olher creditors
818
5.711
3,101
2,809
295
5,827
2,819
12.439
8,941
17. Penslons and other post retiremenl beneflts
Defined contrlbution plans
The amount recognised in income or expenditure as an expense in relation to defined
conlribution plans was £5,926 {2023: £4,925).
15

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Notes to the Flnancial Statements (contlnued)
Year ended 5 April 2024
18. Analysls ol charllable funds
Unrestrlcted funds
At
6 April 2023
At
Income Expenditure 5 April 2024
General funds
88,817
538,139
{490,135}
134,821
Al
6 April 2022
At
Income Expenditure 5 April 2023
General funds
98.011
425.201
{436,395J
86.817
19. Analysis of net assels between funds
Unrestricted Total Funds
Funds
2024
Current Assets
Creditors less than 1 year
Net assels
147,260
(12,439)
134,821
147,260
112,4391
134.821
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current Assets
Creditors less than 1 year
Net assets
95.758
(8.941)
86,817
95.758
18.9411
86,817
20. Analysis of changes in net debt
Al
At 6 Apr 2023 Cash flows 5 Apr 2024
Cash at bank and in hand
84,058
48,862
132.920
16

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Management Information
Year ended 5 April 2024
The following pages do not fom) part of the flnancial slalemenls.
17

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 5 April 2024
2024
2023
Income and endowmenls
Donations and legacles
Nursery fees
537,471
425,063
Investment income
Building socieiy interest receivable
138
Total Income
538,139
425,201
Expenditure
Expenditure on charitable aclivilies
Wages and salaries
Employer's NIC
Pension costs
Rates and water
Light and heal
Repairs and maintenance
Insurance
Other establishment
Legal and professional fees
Telephone
Other office costs
Depreciation
Other interest payable and similar charges
A￿ountancY fees
General expenses
Food & provisions
Educational equipment
368.152
12.774
5,926
4,250
20,243
10,006
4.464
2.251
5,224
7.868
10.479
312.118
10.138
4,925
3,510
32.448
19.579
3.060
1,262
2,814
6,672
8.186
2,181
2.118
2.880
1.535
13.668
9,301
2.314
2.970
2,035
19.138
12.041
490,135
436,395
Totsi expenditure
490.135
436,395
Net incomel(expendlture)
48,004
(11,1941
18

Dots 'N' Spots Day Nursery and Out of School Club Limited
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 5 April 2024
2024
2023
Expendlture on charilable activities
Nursery activities
Activities undertaken directly
Wageslsalaries
Employer's NIC
Pension costs
Rates & water
Light & heat
Repairs & maintenance
Insurance
Training
Other office costs
Depreciation
General expenses
Food & provisions
Educalional equipment
360,988
12,099
5,758
3.825
18,219
10,006
4,018
2,251
10,479
304,907
9,419
4,791
3,159
29,203
19,579
2,754
1,262
8,186
2,181
1,535
13.668
9,301
2,035
19,138
12,041
460,857
409,945
Support costs
Wageslsalaries
Employer's NIC
Pension costs
Rates & water
Light & heal
Insurance
Legal and professional fees
Telephone
Bank charges
Accountancy fees
7.164
675
168
425
2.024
446
5,224
7,868
2.3.14
2,970
7,211
719
134
351
3,245
306
2,814
6.672
2,118
2,880
29,278
26,450
Expenditure on charltable activlties
490,135
436.395
19