Crity Registration Mo. 1134880 Company R•gistration No. 06779808 (England and Wal•*) BARTON PRE4CHOOL NURSERY (A company limited by guarantee) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
BARTON PREcHOoL NURSERY LEGAL AND ADMINISTRATIVE INFORMATION MTS S Greenhalgh Mr5 S Murphy Mrs A Bradley Mrs F Everest Ch•rlty Thumber 1134880 coMnY number 06779808 R•glstgrgd offl Barton St Lawrenc* CE Prim9ry School JeppsAvenue Barlon Preston Lanrashire Unit8d KJ"ngdom PR3 SAS Indendon1 •x•miner Azets Laurel Hous 173 Chodey New Road Bolion United lfjngdom BL14QZ
BARTON PRE-SCHOOL NURSERY CONTENTS P•ge Tru8tees' report Independent examinerfs report statement of finanaal activilies Balance sheet Notes lo the financial statements 7-13
BARTON PRE4CHOOL NURSERY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 AUGUST 2023 The trustees present thelr annual report and finan&81 stal8menls for the yèar ended 31 August 2023. The finamal statements have been prepared in accordance with Ihe accounting polici¥s set out in note 1 to th• financial statements and compty with the tharty's governing document, the CompanSe8 Act 2000 and "Accounting and Reporting by Charibes.. statent of Recommended Pra¢ti¢e appIlble to ¢hawilw preparing their accounts in accordance with the Finanoal Reporting Standard Bpplicable in the UK and Republ1¢ of Ireland IFRS 1021" (as amgnded for aG¢ounling pgrfods mMencing from 1 January 2016) ObJo¢tlvM and •ctlvlll•• The charills objecls are to establish. carry on. oper81e. adminislw and manage nurnery 8chool8 8nd similar educational 8stabllshments of all descrfptlons. To carry on any other buslness which may seom to Ihg Charty capable of bein9 conv8nt8ntly carri8d on in eonnctK)n with the 8bove or calculated directty or indirectty lo gnhgnrA the v81ue of or render more prolttsblg any of the propety or iighl8 Olthe Charity. achteve these objecllves ty operatbng 8 pre4¢hool nur8ery, Barton Pr&S¢hool Nursery. The Pre.sthool nursery is tosed in the rural wllage of Barton near Preston. Lancashrn and is a charitabl& Institution that lun¢tions in ¢ollaboTalion with Barton St. LaWreTr C.E. Primary School. It has existed as provider of pre-school childcare for over 20 years, bul since September 21x18 has offered gxtgnded hours lo meet the increaskng needs of parents in Barton and the surrounding villages. It is managed by Sue Greenhah and open from 7.35.30 Monday - Friday, term time only. li is also home to the braakf8818nd after-school dubs which are very much in demand. The Prethschool is an educatKJnal, fri8ndiv and welcoming gnvlronmgril for the ¢hlldren. Being a part ofthg $¢h(xA community gives every child a superb opportunty to prepare for their Recepb'on year, helping the transition to lul time education to be far less daLtnting for all concemedl Throughout the year the pre-sc4)ool pathlpale In whole school thames. topics and activitiès wh8n&vor F¥)ssIb. Barton Pr•-S¢hool Nursgry strlvg lo prowd8 the best experlen(8 and to meet the needs of each indiwdual child. We aim to remove barriers to the children's enjoyment 8nd baming, responding lo each thild's personal ¢hallpnges. We do this by giving thildn opportunit9 lo play indoor8 and outdoo, by providing well Flanned experiences based on ¢hlldren's spontsneous play. Through tttr play the children develtsp intelledually, creatively, physiCty, socially and emotion81ty. Barton PrM¢hool confoms to the Ety Years Foundation Stage IEYFSI ryJrriiyJhJm guidelines lo en¥ure bal8n¢e of adult led and child initiated play based activitses. All parent5 wlll recelve infomiatkn pac5 on the EYFS when their illd stsrts with us, whi(* a induded in our prospectu5 and may also find further information on the EYFS in this web3rte8 dwrloads page or at the W1.fOundlIonyefir5.org.uk webwle. I d)ildren are welmed at OUT nursèry and we try to accommodate all their red$. Thrwh play chiklren can.. Explore, develop and reprwJ8nt experienc•s that holp thom make sense of tha worfd. Pracb"se and buikl up ideas, concepts and skil8. Leam how to understand the need for rules. Take risks. make mistakes and learn from them. Tnk creatively and Imagal$Ve1y. Communicate with others as they investigate or solve problems.
BARTON PRE4CHOOL NURSERY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 We value the children 88 Indlvtdu81s and diver8ity is respected. therefore our Pro¥10n is personalised. offerfng support tailored lo indNiduaJ need8. This takes into account ¢hildron hawng English as an additional language, any addTbonal needs and the grfted and talented. The environment is planned to promote physical, mental and ernotional h9ahh and wallbeing, with a wde range ol very good qualty toys and leamirvJ experiences available al all times. would recommend that you Msit the pra-sthool in person to fully 8pprec4ale the range of actiMitBs. equipmgnl and happy 8kn08ph8re forlha chikjren. The trustees pald due reyd lo guidance Issued by the Chartty Commls8lon In deciding what a¢tIeS the clwmy should undertake. Achlèvembnts and portorn The nur3ery conlinupd lo provide a high Stsndard of childcare and educallon. The nursery has expanded to accommodate the new housing developments in the area and increased funding available by the govemmenl to a8SiSt working f8milie8. Flnanclal r•vlgW The resuKs for the yo8r are sel oui in the Slatsment of FNian¢ial Activitie5 on page 5. Income shows an increas6 of £26,774 10 £209,699 whr¢h 18 du6 to an increase in funding from the govemmonl and an increase in prices. Expenditure shows an increase of£39,747 to £221.788 whith is mainty dua to an increas• in $taff cSts and nu rates togetherwith addtional funding granted. The overall resutts show a decrease of £12,089. The Chority has a stron9 bal8nce sheet 8nd Cash reseNes of £138.OS8. pollcy The tharty h8$ nStrictOd fvnds of £312,492, of which £135,987 rgpresenls free reseryes.11 is the polr¢y of th¢ Ch8nty that unre8tn.cted free reseryes Shou be maintsined al a level equovalenl lo $lx month's expenditure. eslimaled at £103,000. The trustees nSider thal reserves 81 thi8 level will ensure that, in the evgnl of $ignfficanl drop in funding, they will be 8ble to ¢onlinue the ¢wrrent adivities while conshleration is given lo way8 in whieh aildllbonal funds may be ralseL1. StnKturè. ltymInee and management Barton Pr&School Nursèry is a ehMiit8ble company l1rrMt by guarantee. The Charity is govemèd by the Compan8 Memoran¢Jum at)dArtlcles ofAssoaat#)n. The trustee5. who are also the directors for the Purpose of Company law, and who geNed during the year and up lo the dale ol swnalure of Ihe finanrjal statements were.. Mfs S Gmnhalgh Mrs S Murphy MrsA Bradley
BARTON PRE4CHOOL NURSERY TRUSTEES, REPORT ONCLUIXIG DIRECTORS, REPORT) (cotrinNUED) FOR THE YEAR ENDED 3f AUGUST2023 Any of 18 (WÈ b•¢trffiO AllUIt• •nd grIn1?8 lo conlrfbute £1 Inthe e%Yrtof•lrthg Th• trLtyt••¢ Bo•rd T1pAi•gI. S lJrphy Ded.. zz J.5.17029-
BARTON PRE4CHOOL NURSERY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BARTON PRE4CHOOL NURSERY I report lo the trustees on my examln81ion of the fin8nci818tatement8 of Barton Pr&Sch¢JoI Nursery Ohe Charltyl for thg year ended 31 August 2023. R•8pon¥lbllltl•s and bas18 of report A$ the trustees of the ch81ity land also Ils dlrectOT8 for the purposes ol company law) you are responsible for the prgparalion of finanal stalgments in adance wilh the requirements of the Companie$ Act 21XJ8 (t 20 Acti. Having satisfied mysolf that the finanoal statements ofthe charity ar9 not requif8d lo be audited undor Part 16 of the 2006 Act and are eligible for independent examinalion, I report in r8spe¢t of my examin81ion of thè charity's financial statements carried oul under seclion 145 of thè Charlties Act 2011 (thè 2011 Act). In c8rrylng out my gxaminalion I hava follow8d all the applicat48 Dirèctions given by the Charty Comrnission under section 14515llb} of the 2011 Act. Ind•pènd•nt •x#mine*¥ ¥l•temert I have compl818d my examination. I confirni that no mattars have come to my attenlion in nItion with th• examination giving me cause to believe that in any material respect.. accounting records were not kept in respect ofthe charity as requlred by SeOn 386 of the A¢t'. or the financlal stsl&ments do not accord wllh th09& r8¢ord8.' or the finanaal statements do not comply with the accounting requirements of Secon 396 of the 2006 Aca other than any requlremenl that Ihg a¢covnt$ 9IVg a true and fair view whith 15 not a matter Consered a5 part L)f an independent èxamination,. or the financial statements have not been prepared in aC[danC8 wth tha MhodS and prinLMplès of th Statemènt of Recommended Practice for accounting and reporting by ¢hartties •ppli¢8ble to eharities preparing their accounts in acLordarKe with the FinanGial R&porting Standard applicablo in tho UK an Republk of Ireland {FRS 1021. I hav8 no concams and ha come across no othar matt•rs in conn•dk)n with the examination lo whi¢h attention should be drawn in this report in order to enable a proper under3tanding of the finandal stalernenl8 to b& r•ached. Hèlen D8Vi88 Laurel Hou88 173 Chortey Naw Road Botton BL14QZ Uniled lQngdom Dated.. 24.05.2024
BARTON pRECHOOL NURSERY STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2023 2023 2022 Income from: Charflable actmties Inv8stm•nts 209,177 522 182,906 19 Total Incomo 209,699 182,925 ondlture on: Charitable actiwlies 221.788 182,041 Net lexp•ndiiurn)fincom• forthe y•arf N•t movempnt in funds 112.0891 Fund balaiKes at 1 September 2022 324.581 323,697 Ftsnd lnCeS at 31 Augugt 2023 312.492 324,581 The statement ol financial activilias indud•8 all gains and losses récognised in the year. All irKome and oxp8nditure dori frryn rJ)ntinuing act10$. The slalement of financial ArtrlIeS 8180 complles wtth the requlrements for an income and expendrturè account und81 th& Compani8s Aci 20C6.
BARTON PRE4CHOOL NURSERY BALANCE SHEEr ASAf31 AUGUST 2023 22 ID 178J05 170.Cl)5 CUMrt Cash wdln h•nd 138.086 152.4t 139,906 104m3 12 921) (8.360) 136,997 14e,578 312.492 324,581 fund• 311452 324.591 312.492 324,581 2Cth, foflh• 81•ad 31 August 2023. Tho memLws n•t rnqulred th cory)y lo obt8ln on (• h fir1 sla1Th fr)r th• yw In li aceordarK wth 476. to tr• $rn r•)fflpani•g rffjm•.
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2023 Accountlng polkle8 Charlty Inforniatlon Barton Pre-school Nursery is a piivato company limited by 9uaTantee inwoTat8d in England and Wales Tho registered officR is 8orton Sl Lawrence CE Pdmary School, Jepps Avenue. Preston, Lancashire, PR3 SAS. Unit•d lQngdom. 1.1 Aceounting ¢onv•ntlon The financAal Stslemenls have begn prepafgd In 8ccordance the charitls governing document. Companies Act 2006 and 'A¢¢ounling and Reporting by Charibes.. Statement of R8commanded Pracllc applicabfe to charitiès pr8p8ring their ac¢ounl$ In ardance wrth the Finantial Reporting Standard applica• In the UK and Republic of Ireland {FRS 102}. (as arnendèd for a>UntIng perkids commgniing from 1 January 20161. The charity is a publ Benefit Entity a5 d8fin8d by FRS 102. The thafity has taken advantage of the provisions in th9 SORP for chathes apptying FRS 102 Update Bulletin 1 ntsl to prepare a Statemènt of Cash Flows. The finana81 stal8m8nts ar8 pr•par8d in st•rling, whth 1$ th¢ fundional currency of the chaiity. Monetary amounts in these financkal slalemenls are rounded t¢ the neare81 £. The financial statèmènts have betrn Prepa under the histor81 cost convention. Th• prinupal accounling polioies adopted are set out below. 1.2 Golng ¢on¢•rn At the time of approwng the finantyal $lal•menls. the Iruslees h8ve a reasonabla èxpectation that the charity has adequate r&sour¢e$ lo contlnue in operallonal exlslen¢è for the foreseeable future. Thu6 the trustees continue to adopl the 90ing conc•m basis of a¢¢ounling in preparing the financaal stst•rnonl$. la Charttablo funds Unr&8lricted funds are availab for use al the discrelion of thè trustses in further8nce of their tharitable objectives. 1A Incomlng resour¢ Income is rocognised when the charty is legally enliued to It aftèr any performance condilions have been met, the amounts can be measured ralIaY. and it is probable that IncMe wll be received. In¢tyiie from govemm&nt and othèr grants, whether 'capital' grants or 'revenue' grants. 1$ re¢ognis8d wfien thè tharity has Ènb"tlemenl to the knnds, any perfomance conditions atta¢hed to the grants have been met, is probable that the income will be received and the amount can b& measurad rèli8bty and is nol defèrrèd. 1.6 R•souru$ •xp•nded Expenditure is recognised once there is a legal or nStruVe obllgatton to make 8 payment lo a third party, it is probable that setuement will b8 Taquired and the amount of the obligation can be measured reliably. Expenditure is Dn charitabl• activities inclLsd•s all ¢o$ts in relation to operating the nufsery and grants mado. IrrecoverBble VAT is Charged as a cost agalnst the acttvity foi which thè expendrture wa8 incurred. Allocation of support Cogts Support costs are those function$ that a$s1 the woth of the charity bul do 1 direclty und8rtake charitab activthes. Support St9 Include govemance costs which support the Charty. These costs have been allocat8d to eXP8nditurè on ¢h8ritsbl¢ acti119$.
BARTON PRE-SCHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 A¢¢ountlng pollclos Icontlnuod 1.8 Tanglblè flx•d a$$•ts Tangible ffixed assets are initially mea5ur8d at cost and sub$*qu•nty measured al co8t or valuation, net of depreoation gnd any unpalmienl108$g8. DepreciatKJn is recognised so as to Write off the cost or valuation of a$sets1g55 their reBidual valu¢s over I1r usefijl lives on the folkw4ing ba¥e¥.' Ftxtureg and fittings Comput•rs 15% Reduiang Balanc• 33•A Slraighl Line The galn or loss arfsln9 on thè disposal of an assèt is d&ined as the drflerence between the sal proceeds and th8 Carrying ¥alu• of tho ass•t. and 1$ ¢OgniSed in the statement of finanrAal actvirties. Long leasehold land and building$ arp not depreGlalgd. 1.7 knpalmient of fixed a8B•ts At 8ach r•porling end date. the d)arity remews the Canyng aMnIS of rts tangible assets to delemine whather thèrè 1$ any indication that those assets h8ve suffered an impairment loss. W any such indication exists. the rec(wer8ble amount of the asset is eslimaled in order to d818miin8 lh8 extant of th8 impairment loss IK any). 1.8 Cash and cash •qulval•nts Cash and cash •quivalenls indud8 cash in hand and deposts h8bJ at call wlh barths. 1.9 Flnanclal Instrum•nts Thtr ¢h¥rty only has finanryal assets IdebtorB. cash and bank balances) Bnd finaneABI liabilibes (creditors and accTualsl of a kind that qualfy as basic financial instrumenls. Basic finanaal lnstrLénts are initialty racognised at transaction value and subsequenty measured al their setdement value. 1.10 Taxation Thè nursery 1$ 8 registered tharriy 8nd as suth is entitled to tax exempthons on all its income and gains, property 8pplled fof rt$ charitable purpoges. 1.11 Employeg bgnellts The cost of any unused holiday entlernent is Tecognised in the period in whi¢h ampbyeo's serwogs ore received. Tennination beneffts are recognised immediatety as an expense when the d)arfty Is dgmonthbly MmItted lo lèmiinale the employrnent of an employee or lo prov7de termination beneffts. 1.12 R•tir•m•nt b•n•fft¥ Payments lo defined contribution retirement benefit sthemes are tharged a$ an exp8nsa as they fall du8. 1.13 LeaM¥ Rentsls payable under operallng l&ases, Includlng any b88è incèntives receiv&J, are charged as an expense on a $lr•ight line basis the term of the olevant lea8e.
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 AUGUST2023 Charllablo acllvlllès 2023 2022 Fees- Mjrsery Fees- E8rfy Bird Fees- Stay & Play Other Earfy yea FuThJing Mlk scheme 38,966 17,296 34,936 39,964 14.404 29.611 117,462 473 98252 209,177 182. Investments 2023 2022 Interest receivabl• 522 19
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Charltsbl• aetlvltl•s 2023 2022 staff costs Depreclation Sng¢ks Play equipm8nt Activity se$$ion8 SSG fèes TrallIng expense8 Rent and rat8s Insurance Telephone Staff Iralnlng Repairs and mnIenan Uniform purcllasos Cleaning Sundry gxpansgs Bank charges 152.954 2.695 6,849 21,072 182 132.179 3,183 2,822 20,215 118 290 6.428 3.740 532 972 1.623 305 4,774 420 19 280 17401 2.200 477 1,798 6,387 3,310 167 74 202,855 173.258 Grant funding tsf 8r1ll1eS (see note 5} Share of governan costs Isa• notè 6) 12,540 6.393 3,512 5.271 221.788 182.041 Grnnts payab 2023 2022 Gr4nls to Inslliullon$ (O grants).. Barton St Lawren Schtsjl 12,540 3,512 Barton Si Lawronce Sthoc4- A grant of £12.540 wa$ prowd&d lo a$$i5t with ongoing work for the benefft of al Ihe thlldrert. 10-
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2023 Support costs Support Govgm•n¢e costs costs 2023 2022 Legal aThJ profesgonal A)untan and bc)kkgeping fees 2.226 4.167 2,226 4,167 1,247 4,024 8,393 6,393 5,271 Analysed beiween ChaiitaNe activiis 6.393 6.393 5.271 InckKled within g0veMan o)$l$ are amtsunts payable to Ihe independent examinor for 1he indapadant •xaminabOn1£1,2I arwj other seNice8 (£240). Trustsos Sue Greenhalgh, a trustee, reGeNed remunerallon totsllbng £39,782 in the year for her ernoyMent as Preschool Manager. None of the olhgr trusta8s lor any persons connected with them) received any remunerotwjn or benefrts frun the charty during th• y8ar. Employ••8 Thg aver0 mcffllhly numtw ofemploy8e8 during the year wa5". 2023 Number 2022 Number Nursgry nurses Employm•nt costs 2023 2022 Wages and salaries Other pension cos15 145,372 7,582 128,736 5,443 152,954 132,179 There were no ¢mpk*yee$ vA)os• annual romuneralKJn was more than £60,000. Taxation The charity is exgmpt from tax on income and galns falling within section 505 of the Taxe5 Act 1988 or s8ction 252 oflho Taxallonof Chargeable Gains Act 1992 to Ihe exient that th8se ar8 applied lo its Charitab obigcts. 11
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 10 Tanglbl• flxed 880ts L¢•B¢h¢W Fi¥bJr•s aNd Cpte land ffttlng• buldlny Trtal Cost Al 1 S8ptemb9r 2022 Additions 162,489 41.$21 9,791 1.195 213.801 At 31 August 2023 162,489 41,521 10,986 214. D•pv•cl•tlon and imp•imnt At 1 Soptamber 2022 D*precialion charged in the year 26,005 2,299 9,791 396 35.P36 2.695 At 31 August 2023 28,304 10,187 38.491 Carylng amount At 31 August 2023 182,489 13,217 176.505 At 31 August 2022 182,489 15,516 178,005 11 Dgbtors 2023 2022 Arnounts famlng due wlthln one year: Trade d¢btors Prepaym8nts and aCcrLd in¢ome 2,036 1.796 1,840 2.530 12 Cr•dltorn: amounts falllng du• wlthln on• yur 2023 2022 Other treilitors Attrua18 and deferred Income 796 3,125 3,075 5.285 3,921 8,360 12_
BARTON PRE-SCHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (cOrINUED} FOR THE YEAR ENDED 31 AUGUST 2023 13 Analy81s of net a880ts b•tween funds Unr•strlet•d Unf•strict•d nds nds 2023 2022 Fund balancAs al 31 August 21Y23 ar8 repr8s8nl8d by= Tangible assets Curront assolabll$) 176.505 135,987 178,005 146,576 312.492 324,581 14 R•lat•d party transOn8 The key mantyemenl personnèl of the Charity comprise the trustees and Presthool Manager. The total employge benefits of the key managoment ponn01 of the Charity were £39,782 {2022." £34,954). 13-