Charity Reghtration No. 1134880 Company R•gi¥tralion No. 06779808 {Engknnd and Walos) BARTON PRE4CHOOL NURSERY (A company limited by guarantee) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
BARTON PRE4CHOOL NURSERY LEGAL AND ADMINISTRATIVE INFORMATION Mrs S Gregnhalgh Mrs S Murphy M188A Lazgnbury rs F EreSt Chvlty numb•r 1134880 Company numb•r 06779806 R•glstornd offl¢• Barton Sl Lawrence CE Primary SLool Jepps Avenue Barton Preston Lancashire United Kingdom PR3 SAS knd•p•nd•nt •xamln•r Laurel House 173 Chorfey Ro*J Bolton United Kingdom BL14QZ
BARTON PRE-SCHOOL NURSERY CONTENTS Tw$tees' report Independent exwnlnorf$ report statement of fmane4al 8divib8s Balance sheèt k)tes to tha fknandal glataments 7-13
BARTON PRE4CHOOL NURSERY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORD FOR THE YEAR ENDED 31 AUGUST 2022 The trusteès preserrt their annual report and financial stslements for Ihe year ended 31 Augu8t 2022. The financial slatem•nts hav8 b88n prepared in accordance vthh tho a¢¢ounting poliav sel out Sn note 1 to the finandal statements and MplY with the charitys govèming document. thg Companies Act 20[ and 'Acrthinting and Reporting by CharfUes'. Stst8menl of Recommended Pr8di¢è applicablè to dbarities prsporing thair accounts in accord8n¢e wtth the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)° las amended for accounllng perlods c(mmencing from 1 January 20161 ObJècll¥•s and actlvlVeB The charFty's object3 are to establish, cary on. operate, admln13ter and manage nursory schools and 8lmllar educational eslabli8hment$ of all des¢riptlons. To carry on any other business whlth may $9gm to th8 Gharty pable of being ConVenny ¢arri•d on in connection wrth the above or ¢alculated directty or Jndiredty lo enhance the value of or render more profitablè any ofthe property or rights ofthe Charfty. Wa achiova these otiiectives by operatlng a pre-$chcol nursery, Barton PTrSchool Nursery. The Prfrschool nursery is based in the rural wllage of Barton near Preston, Lan$hIre arwj is a charltable instf(ulion that functions In collaboration with Barton Sl. Lawrence C.E. Primary Sthool. 11 has existed as prgvidei of pre-school childcare for over 20 years, bul slncg September 2008 has offered extendèd hours to rneet tha incmasing needs of parents in Barton and the surrounding villages. It Is managed by Sue Greenhalgh and open from 7.Xk5.30 Monday - Friday, term Iwne only. It ks olso h)m• lo the breakfast and after-sthool caubs whlch are very much in demand. The PTr3th00l is an eatIonal. friendty and wdeomlng enronment for th• children. Being a part of the school commurtty gIS awry child a superb opportunity lo prepa for their Receptlon year, helplng the Iransiknon lo full time education lo be far less daunting for all conceme(11 Throughout th¢ ygar the pre•school particlpate in whole sch1 themes. topics and aGtMlies whenever possible. Barton Prfrschool Nury strive to provide the best experfen¢e and to meot the needs of each indowdual thild. Wo #im to remove baThlor8 to the ¢hildren'8 enioyTr6nl ¥nd loaming, raspondlng to eath chikl'$ pgrsonal challenyes. We do this by giving children opportUneS lo play indoors aThJ wtdoors. by providing w811 planned ¢xp8riences based on children'$ $ponIonUS play. Through their play the Chlldren delOp intdlectually, creatively. phy¥ic81ty. socially and emotional. Barton Prtrschool conforrns lo the Earfy Years Founijalfon Stage IEYFSI curriculum guideline8 lo ensure balan of adull 18d and chikl Inttbatgd play based aotivits. All parents will rec¥& information pa¢ks on the EYFS when their ¢hild starts with us, which are included In our pro$pectu$ and may also find further Inforniotion on the EYFS in th18 wgb8119s downloads page or al the www.foundationyears.org.uk wgbslle. All children are welcomed at our nursery and we ty to accommodate all thelr needs. Through play thildr*n ean.. Explore, develop and represent experiences that help th•m mak• s•nse of the world. Practlse and build up idea8. concepts and skills. Le8m how to understand the need for rules. Take ri$ks. make mistakes and leam from them. Thlnk creatively and imaginativety. Communicate with others as they inve$tigal• or sofv8 pmblems.
BARTON PRE4CHOOL NURSERY TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED FOR THE YEAR ENDED 31 AUGUST2022 We value the childr9n as ndiwduals arvj diversty 1$ respgcted, therefore our provIsK is p8r60nalised, offering support tailorgd to individual nèeds. This takas into ac£¥unl ¢hildren having English as an additional languag8. any additional needs and the gifted and 18lented. The environment is planned to promote physical. mentsl and emotional 811h and wollb8ing, wrfh a wid8 rang of very good qualmy toy8 and leaming éxpèrienc68 available at al twnes. Wg WOU rnmen th you visit the pre-sehool in person to fulty apprK4ate the range of acU'Mti8s, •quipment and happy atmosphere for the children. The trustees have paid dug rggord to guidan Issued by the Ch8rlty Commlssion in decbjing what adiMb6s thè charity shoLld undgrtake. Achlgv•ments and perfomHn¢e The nursery ntinued to prowdo o high $tsndord of ¢hiklcare and education. The nursery has expanded lo awmmodate the new housing dovelopments In the area and Sn¢reased fundirvj avalts1e ty the government lo assist working famili&s. nanelgl r•vlow The resulis for the year are 8et out In the Statent of FlnanclaIActfjves on page S. Income shows an in¢re88e of £6,984 to £182.925 which 18 due to an increase across all fee areas, apart from govgmment fundlng receNed i) tho year. Expendre shchv8 an increase of £14.368 to £182,041. whith is due to incyeasod spend on play equSpmonl during th• ygar and repa urbdertaken within the bathrooms of the pre-stht)ol. The overall re8uMs sfv)w a Surplus of £884. The Charity has a strong b81oncg Sheet, wllh a current a88ets r8Uo of 18 and osh re8erves of £152,406. Roserv pollcy The chanty has unreslricted fuThJs of £324.581, of which £146,576 represents free re8eThes. 11 is the polKy of the Charity that unrestricted free res9rve$ should be maintsined at a level equivalent to six month's expénditure. estimated at £70,CXXI. The trustaas considar that r8sèm$ at this level will ensure that, in the event of signifant diop in lunding, they will bg ablg lo ¢onlinue the ¢hariV8 current adlvllles while conshralOon Is glven lo way$ in whth addltlonal fvnds may bg ralsgd. strueiurn. govwnan¢e and m•naggmgnt Barti)n Pre-sc)01 Nursery is a charitable i>)mpany limitgd by guarantso. The Charfty Is governed by the Company's Memorandum andArtid8s ofAssocAation. The trusl•¥$. who a also the direthrs for tho purpose vf company law. and who served during the year and up tt) the dato of $lynature ofthe flnan(aal 8talement8 were: Mrs S Greenhajgh Mrs S muhY Miss A Lazenbury Mr6 F Evere8t
BARTON PRE4CHOOL NURSERY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORn ICONTINUED FOR THE YEAR ENDED 31 AUGUST 2022 Anyrmé 0r the age of 18 can beeome a tnJ8tee. None of the trustees has 8ny benefiaal inlere8t in the MpanY. All gf the trustees are members of the corryany and guarantee to contribute £1 in the ev¢nt of a wnding up. The trustees, reportwas approved by the Board of Trustse8. S Murphy
BARTON PRE-SCHOOL NURSERY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BARTON PRE-SCHOOL NURSERY I ret to the trustees on my examination of the financial ststem¢nts of Barton Pre-school Nursery {the charity) for th¢ yew ended 31 August 2022. Rospon$lbllltlgs and b19 of r•port As the trustees of the charity (and also its directors for the purpws of company lawl you are responsib for Ihfj pr8paralion of the financAal statements in accordan¢9 wtth tho requ1ments of the Companies Act 2( (the Acti. Having saltsfigd myself that th8 finanoal slatèmgnts of the charrty arg not requlrgd lo b& audhed uTrJw Part 16 of the 2006 Act atKI are eligible for independent examlnalion. I report in resp8d of my ex8minalK?n of Ihe charitys finandal statements carried out under Sethn 145 of the ChBrili8$ Act 2011 (the 2011 Act). In carrylng out my examinalk)n I have fdlowed all the applicable Directions given ty the Charity Commissfft under Stion 145I51{b) of the 2011 Act. Indewndent examlnefs statement I have completed my examinati)n. I confirm that no matters have coma to my attention in ¢oMeclion wrfth the examination gmng me cau88 lo bo118v8 that In any material respgct.. accounting re¢oTds were nol kept in respect ofthe carity as requir¥d by Soln 388 of the 2006Act,' or the financial statements do not accord wilh tho$¥ rocord5: or the financial stslements do not comply th the accountSng requirernnts of sedon 396 of the 2CKJ6 Act otbei than any VIrement that the aCCntS gN8 8 true and falr vlthywhich is not a matter cons#Jer8d as part of an independent examlnatlon,. or tho financial stat8mgnl$ have I1 beon popared in acLordanGe wth the methods and prirtiF48s of thè Statemènt of Recommended Practice for aAuntIng and reporting by tharilies appfirable lo ¢harities preparfng Ihdr accounts in accordance with the FinaneAal Raporting Standard applicab in thè UK and Rèputllc of Ireland {FRS 1021. I have no ¢oncems and have come across no othgr matters In cOnneCtn with the examination to whh attentK)n should be drawn in this report in ord8r to Mbl8 a propèr understanding of the finanGlal slalemgnts to be roathad. Helen Davias Lauret Houso 173 Chorley New Road Bohon 8L14QZ United ngdorn Daled.......1fi.May.2Q23
BARTON PRE4CHOOL NURSERY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2022 2022 2021 Nots* Incom• from: Charitable activrties Investsnents 182,906 19 175.936 Total Incomfr 182,925 175.941 •ndl Char5table athivthes 182.041 167,673 N•t Income for the yearl Not mov•mont in fund• 884 8.268 Fund balances at 1 September 2021 323.697 315,429 Fund balanc at 31 August 2D22 324,581 323,697 The 5tatsm¢nt of finandal acu¢$ indude5 all gains and105ses regnised in the year. All ints)me and expenditure dgrfv8 from o)ntinuing activities. Th& statement of financial activilitrs 8Lso ¢omplle$ wlh the requirements for an incomo and expeThJiiure a¢¢ount under Ihe Companies Act 2006.
BARTON PRE4CHOOL NURSERY BALANCE SHEET ASAf31 AUGusf2022 2022 2021 Fix•d ass•ts TgItIe assels 178,005 176.724 Debtors Cash at bank and in hand 10 2,530 152,406 150.201 154,936 152.047 Cr•dllorn: amoynts flling due withi on• y•ar 11 (8,3601 15.0741 Net current assets 146,578 146,973 Total as•ets le•8 current Ilabllltles 324.581 323.697 Inc¢xM fund8 Unrestrtcted 324,581 323,697 324,5B1 323.697 The company is entitled to the exemption from the audit wurement contain8d in s8Ction 477 of th& Companias Act 2CK)8. for the yaar andgd 31 Augu8t 2022. The diwciors acknowlEdge thetr reSpOnbIle$ for eomptying with the requir&mènli of tho comp1¢$ Act 2(6 wlth mspoct to accounting records and the preparation offinanGid $talgm9nts. The members havè not required th8 comwy to obtsin gn audlt of its ffinancA 8talemenls for the year In question in accordance with section 476. These financAal statements have baen pr•par8d in ac¢ordance with the provisions applicable to cJmpanies suLyec¢ to the small companies regime. The financial statgments were approved by the Trustees on .20.April..2023 Mrn S Murphy Tru8tse Company Registration Ntx 06T19808
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 A¢¢ountlng polkl•s Charfty Infomi•tlon Barton Pre-school Nursery is a private company limited by guarantee irKorporaled in England aThJ Wa16s The r¢gisl•red offi¢ 1$ Barton Sl Lawrence CE Primary S¢hool. Jepps Avenue. Preston. Lancashira. PR3 SAS. Uned Klngdom. 1.1 A¢¢ounting conventlon Th& finala1 stat&ments have been prepared in accordance th the ¢haritY$ governlng dwjment. the Companles Act 2006 and "Acojunting and Reporting by charits: Statement of Recommandgd Prad¢ appli¢ablo to ¢haritkes preparing their accounts in acCOrdar wth tho Financial Reporbng Standard applicable Sn the UK and Repubh'c of Ireland {FRS 102). las amended for accountbng peiiod8 commenong Irom 1 January 20161. The Charfty Is a Publ1¢ Benefrt Entity as d¢fin8d by FRS 102. Thè chaiity ha8 tskon a0ntage of the provisions in the SORP for cl18r95 apptyry FRS 102 Update Bulletin 1 not to prepare ¥ Statsm8nt of Cash Flows. The finanaal 5tatem8nl& are prepared in 51erling, whith is the fvn¢tnal currency of the charity. Monetary amounts in those ffinancial 8t8lements are rounded to the noarest £. The flnanclal slalemgnts have been prepared under the historical c06t conventton. The prinupal accounting pofioes adopted are set out bek)w. 1.2 Golng COnM At thè tim& of approng the finana¥l sl#tements. the Iruslees have 8 re8sonabL èxpéctation that Ihe charity has adequate resources to conllnue in operational existence for the foreSb futu. Thus the trustees ¢onlIn to adopt Ihe going concern basis of accounting in weparing the finawal statements. 1.3 Charltablg funds Unrestri¢*ed funds are availgblo foi use at Ihe dlscrallon of the Irustees In fijrtherance of Ih•lr ¢h8ritab objectives. 1.4 Ineomlng rtsourcg5 Income 1$ rewnised when tho d)anty Is legalty enthlad lo It after any perfOan n(lOn5 ha be$n m•t, Ihe amounts Ixn ke me&wr¢d wliably, il is probable that income will be received. In¢omo from govgmmgnl and other grants, wh&ther 'capitaf grants or 'revenue' grants, is ro¢ognisad whon thè charity has entitlement to the lunds. any performan¢è ¢onditlons attached to the grants have been met. it Is probablg that Ihg inL¥)me vrill be received and the amount can be measured reliably and Is not dgferrod. 1.5 ResourGèJ expèndèd EyperKliture is reeogni$èd once there is a legal or constructive obligation to make a payment lo a third party, is probable tt)at s&ttlement wll ba raqLtiT8d and the amount of the obligation can be measuied reliab. Expenditure 1$ on Charitab aetivitiès indudas all costs in Talation to operating the nursery and grants m8de. Irrecoverable VAT Is ch8rgod as a o)st 8gainst the actiW for vthich the expenditLTr was incurrod. Allocation of ¥w)port ¢osts Support costs a thosè functK)ns Ihat assist tho work of the charity but do not direcly undertak? ¢h8ritable actmlies. Support ¢osts indude 9ov&mance ¢osls whith support the Charity. These costs have bgon alk)cated to expendrture on ¢harltablg activ?$.
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Accounting polkl IContlnu•d) 1.6 Tanglblè fixed assets Tanglble fixed assets are initialty me8sured at $t and subsequently measured al cost or valuation. net of depreci81ion arKI any ifflpairment losses. DèprecSaUon Is recognlged so as to wrTie off the ¢091 c vakmtion Of assets les5 their residual values over their useful lives on the followirvJ base8: Fixtures and frtllng8 Ctsmputers 15% Redudng Balance 33tIA Strayht Linè The gain or loss arising on the disposal of an asset is detem)Ined as the dmferonce between Ihg $019 proceeds and the carying value of the asset, and is rectignised in the slatemÈnt of financial actNilies. Long le#sehold land and buikthngs are not depreciated. 1.7 knpalmiènt offix¢d ¥s•ts At each rèporiing data. the eh8rlty rgvSews the ryIng 8munts of it8 langitle assets to detemirte whelhor there Is any Indlfatlon that those assets have suffered an inyimenl loss. If any suth indicatlon exists, the r¢¢overable amount of the 84et is eslimotsd in order to delemiine the extent ol the impairment 104 Irf any). 1.8 Cash and cash •qulvalents Cash and cash equivalents irK4ude cash in hand and deposit¥ Wd at wlth banks. 1.9 Financial instruments The d)arlty onty has financial 8$sets Ideblors, Cash and bank balances) and financMI liablities Icredrttirs and a¢cruèlsl of a kind that qualify as basic finanrAal instruments. Basic finonryal instruments aro initia recognised al transactK)n value and subsoquentty m8asur8d al Ih8ir setUem8nt valu•. 1.10 Taxallon The nursery 1$ a registered ¢harlty and as suth is entitled to tax exemplsons on all ts income aTrJ gains, propoty ils C[table purpose8. 1.11 Employ•• bgn The cost of any unused hollday enlluemènl is recognised in the period in the empl¢>yee's services are received. Termination ben&ffts are recognised imm8diatety as an expense when thg d)arNy is demonstrabty commrfted to terminate th8 8mployment of an amploy88 or to promde tomiination beneffts. 1.12 R•liromont b•nofft* Payments to defined contribution retirement benefft schemes are tharged as an expense a6 thay fall duo. 1.13 Loas•s Rentsls payable urKler operating leases, induding any lease incentives received. ore tharged as an expense on a straight line basi5 overthe term ofthe relevant leaso.
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Charltable *ctSvltles 2022 2021 Fees- Nurs F••$- Earty Bird Fees- Slay & Play 39,964 14,404 29,811 229 98.2S2 30.022 12,184 24,000 222 109.217 291 Earfy Ye8r8 Funthng Mdk scheme 182.906 175,930 kn¥ots 2022 2021 Interest recewable 19
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Charitabl• actlvltl•s 2022 2021 Stsff Costs Depreci8tlon Snacks Play equlpment Aetivity se$sn5 SSG fees Travelling expenses Rgnl and rates Insurancg Tèlephone Staff Iraknlng Repairs and maintenan¢o Unrfomi purchases Cleaning Sundry expenses Bank charges 132.179 3.183 2,822 20,21S 118 126.791 2.514 5,318 10. 289 280 17401 4.582 2,195 453 180 2,317 634 4,728 261 90 477 6,387 3,310 187 74 173.258 161.315 Grant funding of activTiios {see note 51 Shale of gov8rnan¢o $18 {$ee note 61 3.512 5.271 331 6,027 182.041 167.673 Grants p•y•bl• 2022 2021 Grants to instilutw)ns10 grants1= Barton St Lawrence Scl Wellybobs Roadsh(F 3,512 100 3.512 331 Barton Sl Lwwranc8 School- A grant of £3.512 was wovidfjd lo a$$i$l wth ongoing work for th* berh•fft of 41 the childrert. 10-
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR ENDED 31 AUGUST2022 Support Gosts Support Gov•man¢o ¢o$ts eosts 2022Supwt cost5 Govemance 2021 Legal and professional Accountancy and bookkeeping fees 1,247 1,247 1.583 4,024 4,024 5,271 5,271 6,027 6.027 Analysed belween Charitable a¢tSvilie$ 5.271 5271 6,027 6,027 Induded With governan¢• ¢ost$ ar8 amounts payable to tha indapend8nt examiner for the ThJeF¢denl examination1£1.1CK)l *)d other seNkas1£2401. Trnstees Suo Gmnhaw. a trusts•. r•c8ived remunerBtion lotalling £34,954 in the year for her empkJym8nt as Pres¢hool Managw. None of the olhw trust8gs lor any PeTsons conneded with thgm} rgcelv8d any r8muneratlon or benefits from the charty during the year. Emplo The average monthty number of employees during the 4T was: 2022 Ilumbor 2021 Number Nursery nurses Employm•nt costs 2022 2021 Wagas and salari8S Other pension costs 128.736 5.443 119,825 132,179 126.791 There were no employees whose annual Temuneration wa$ rnorg Ihan £eo,ow.
BARTON pRECHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Tanulblè red a8•ets L•asohold FExtuM# Cornputo nd antl flttlngs bulldlng¥ Cosl At 1 Septgmber2021 Additions 162,489 37,057 9.791 209,337 4,464 AI 31 AugU812022 162,489 41.521 9.791 213,801 D8pM¢i•tion inyairnxnt At 1 S&pt8mbgr 2021 Deprer4atn tharged In thg year 22,822 3,183 9.791 32,813 3.183 At 31 August 2022 26.005 9.791 Carrylng amount At 31 August 2022 182,489 15,518 178.[j5 At 31 August 2021 162,489 14,235 176.724 10 Delrto 2022 2021 Amounts flIng due wilhin on• y•ar: Trad* debto Prepaym•nts and a¢wed incorne 2,036 298 1,548 2,530 11 Cr8dltorn.' amounts tslllng du• within on• yur 2022 2021 Othèr creditors Accruals and deferred incThne 3,075 5.285 1.422 3.652 5,074 12-
BARTON PRESCHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 AUGUST 2022 12 Anaty8i¥ of nèt 880ts bètwèèn fund• Unrnstrlet•d Unrestri(ed fund¥ fvnds 2022 2021 Fund banG$S at 31 August 2022 are represented by: Tangible ass8ts Current as5etsiifiabililies) 178.(xJ5 146.576 176.724 146.973 324,581 323.697 13 Relatod party tr4nsaGllon The key management porsonnel of the Charty cornprise the Iru51ees and Prescool Managgr. Thg total oMF40 b¥n&fft$ ollhè koy managèmgnl personnel ofthe Chartywere £34.95412021.. £33,866). 13-