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 E￿reSt
Ch*vlty numb•r
1134880
Company numb•r
06779806
R•glstornd offl¢•
Barton Sl Lawrence CE Primary SL*ool
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 $9gm to th8 Gharty
pable of being ConVen￿n￿y ¢arri•d on in connection wrth the above or ¢alculated directty or Jndiredty lo
enhance the value of or render more profitablè any ofthe property or rights ofthe Charfty.
Wa achiova these otiiectives by operatlng a pre-$chcol nursery, Barton PTrSchool Nursery.
The Prfrschool nursery is based in the rural wllage of Barton near Preston, Lan￿$hIre arwj is a charltable
instf(ulion that functions In collaboration with Barton Sl. Lawrence C.E. Primary Sthool. 11 has existed as
prgvidei of pre-school childcare for over 20 years, bul slncg September 2008 has offered extendèd hours to rneet
tha incmasing needs of parents in Barton and the surrounding villages. It Is managed by Sue Greenhalgh and
open from 7.Xk5.30 Monday - Friday, term Iwne only. It ks olso h)m• lo the breakfast and after-sthool caubs
whlch are very much in demand.
The PTr3th00l is an ￿￿eatIonal. friendty and wdeomlng en￿ronment for th• children. Being a part of the school
commurtty gI￿S awry child a superb opportunity lo prepa￿ for their Receptlon year, helplng the Iransiknon lo full
time education lo be far less daunting for all conceme(11 Throughout th¢ ygar the pre•school particlpate in whole
sch￿1 themes. topics and aGtMlies whenever possible.
Barton Prfrschool Nu￿ry strive to provide the best experfen¢e and to meot the needs of each indowdual thild.
Wo #im to remove baThlor8 to the ¢hildren'8 enioyTr6nl ¥nd loaming, raspondlng to eath chikl'$ pgrsonal
challenyes.
We do this by giving children opportUn￿eS lo play indoors aThJ wtdoors. by providing w811 planned ¢xp8riences
based on children'$ $ponIon￿US play. Through their play the Chlldren de￿lOp intdlectually, creatively. phy¥ic81ty.
socially and emotional￿.
Barton Prtrschool conforrns lo the Earfy Years Founijalfon Stage IEYFSI curriculum guideline8 lo ensure
balan￿ of adull 18d and chikl Inttbatgd play based aotivit*s. All parents will rec￿¥& information pa¢ks on the
EYFS when their ¢hild starts with us, which are included In our pro$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 $tsndord of ¢hiklcare and education. The nursery has expanded lo
awmmodate the new housing dovelopments In the area and Sn¢reased fundirvj aval￿ts1e ty the government lo
assist working famili&s.
nanelgl r•vlow
The resulis for the year are 8et out In the Stat￿ent of FlnanclaIActfjv￿es on page S.
Income shows an in¢re88e of £6,984 to £182.925 which 18 due to an increase across all fee areas, apart from
govgmment fundlng receNed i) tho year.
Expend￿re shchv8 an increase of £14.368 to £182,041. whith is due to incyeasod spend on play equSpmonl
during th• ygar and repa￿ urbdertaken within the bathrooms of the pre-stht)ol.
The overall re8uMs sfv)w a Surplus of £884. The Charity has a strong b81oncg Sheet, wllh a current a88ets r8Uo of
18 and osh re8erves of £152,406.
Roserv￿ pollcy
The chanty has unreslricted fuThJs of £324.581, of which £146,576 represents free re8eThes. 11 is the polKy of the
Charity that unrestricted free res9rve$ 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
signif￿ant diop in lunding, they will bg ablg lo ¢onlinue the ¢hariV8 current adlvllles while consh*ralOon 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 mu￿hY
Miss A Lazenbury
Mr6 F Evere8t

BARTON PRE4CHOOL NURSERY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORn ICONTINUED
FOR THE YEAR ENDED 31 AUGUST 2022
Anyrmé 0￿r 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 re￿t 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$lbllltlgs and b￿19 of r•port
As the trustees of the charity (and also its directors for the purpws of company lawl you are responsib￿ for
Ihfj pr8paralion of the financAal statements in accordan¢9 wtth tho requ1￿ments of the Companies Act 2(
(the Acti.
Having saltsfigd myself that th8 finanoal slatèmgnts of the charrty arg not requlrgd lo b& audhed uTrJw Part 16
of the 2006 Act atKI are eligible for independent examlnalion. I report in resp8d of my ex8minalK?n of Ihe
charitys finandal statements carried out under Sethn 145 of the ChBrili8$ Act 2011 (the 2011 Act). In carrylng
out my examinalk)n I have fdlowed all the applicable Directions given ty the Charity Commissfft under
S￿tion 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 c*arity as requir¥d by So￿l￿n 388 of the 2006Act,' or
the financial statements do not accord wilh tho$¥ rocord5: or
the financial stslements do not comply ￿th the accountSng requirern*nts of sedon 396 of the 2CKJ6 Act
otbei than any ￿VIrement that the aCC￿ntS gN8 8 true and falr vlthywhich is not a matter cons#Jer8d as
part of an independent examlnatlon,. or
tho financial stat8mgnl$ have I￿1 beon popared in acLordanGe wth the methods and prirtiF48s of thè
Statemènt of Recommended Practice for a￿AuntIng 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 cOnneCt￿n with the examination to wh￿h
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 re￿gnised 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
T￿gItIe 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 f*lling 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 reSpOn￿bIl￿e$ for eomptying with the requir&mènli of tho comp￿1¢$ 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 c*Jmpanies 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.
Un￿ed Klngdom.
1.1 A¢¢ounting conventlon
Th& fina￿la1 stat&ments have been prepared in accordance ￿th the ¢haritY$ governlng dwjment. the
Companles Act 2006 and "Acojunting and Reporting by charit￿s: 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 a0￿ntage of the provisions in the SORP for cl18r￿95 apptyry FRS 102 Update
Bulletin 1 not to prepare ¥ Statsm8nt of Cash Flows.
The finanaal 5tatem8nl& are prepared in 51erling, whith is the fvn¢t￿nal 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 COn￿M
At thè tim& of appro￿ng the finana¥l sl#tements. the Iruslees have 8 re8sonabL* èxpéctation that Ihe charity
has adequate resources to conllnue in operational existence for the foreS￿b￿ 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 perfO￿an￿ ￿n(l￿On5 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¥o￿ts
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$s￿n5
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 pRE￿CHOOL NURSERY
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
Tanulblè r￿ed 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
Deprer4at￿n 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 f￿lIng 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 b￿anG$S at 31 August 2022 are represented by:
Tangible ass8ts
Current as5etsiifiabililies)
178.(xJ5
146.576
176.724
146.973
324,581
323.697
13 Relatod party tr4nsaGllon*
The key management porsonnel of the Charty cornprise the Iru51ees and Presc*ool Managgr. Thg total
oMF40￿ b¥n&fft$ ollhè koy managèmgnl personnel ofthe Chartywere £34.95412021.. £33,866).
13-