Charfty Registration Mo. 1134880 Company Registrdtion No. 06779808 (England and Wales) BARTON PRE4CHOOL NURSERY (A company limited by guarantee) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
BARTON pRECHOOL NURSERY LEGALAND ADMINISTRATIVE INFORMATION Trt00S Mrs S Greenhalgh Mrs S Murphy MrsA Bradley Mrs F Everest Charity number 1134880 Company numbor 06779808 Registsred office Barton St Lawrence CE Primary School Jepps Avenue Barton Preston Lancashire United Kingdom PR3 SAS Independent oxaminer Azets Laurel House 173 Chorley New Road Bolton United Kin9dom BL14QZ
BARTON PRE-SCHOOL NURSERY CONTENTS Pago Trustees, report Independent examiners report Statement of financial activilies Balanc8 sheet Notes to the finan(aal statements 7-12
BARTON PRE4CHOOL NURSERY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST2024 The twstees present th8ir annual report and financial statements for the year ended 31 August 2024. The financial statements have been prepared in accordanc8 with the accounting poli¢i88 88t out in note 1 to the financial statements and comply with the ¢hatity's goveming document, the Companies Act 2006 and "A¢¢ounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charltles preparing thelr a¢¢ounts in accordance with the Financial R8POrting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accountlng periods commencing from 1 January 2016) ObJ8Ctlv88 and activiti08 The charitls objects are to establish. carry on. op8rat8, administer and manage nursery schools and similar educational establlshments of all descriptions. To carry on any olher busin888 which may seem to the Charity capable of being conveniently carried on in Connectlon wlth above or calculated dIty or indir8dly lo enhance the value of or render more profitable any of the property or rights of the Chartty. We achleve these objectives by operating a pre4chool nursery, Barton Pr&School Nursery. The Pre-school nursery is based in the rural village of Barton near Preston, Lancashire and is a charitab18 institIOn that functions in collaboration with Barlon St. Lawrence C.E. Primary School. It has existed as a provider of pre-school Child¢a for over 20 years, but since September 2008 has offered extended hours to meet the increasing needs of parents in Barton and the Surrounding villages. It is managed by Sue Greenhalgh and open from 7.30-5.30 Monday - Friday. term time only. It is also home to the breakfast and after-school dubs which are very much in demand. The Prtrs¢hool is an educational, friendly and w81comiNJ environment for the children. Being a part of Ihe school community gives every child a superb opportunity to prepare for their Rec8Ption year, helping the Iransition to full tirne education to be far less daunting for all ncerned7 Throughout the year the pre-school participate in whole school themes, tOPiCg and activities when8ver possible. Barton Prtrschool Nursery Strive to provide the bost experience and to meet the needs of each individual child. We aim to remove barrlers to the children's enjoyment and leaming, responding to 8ach child's personal challenges. We do this by giving children opportunities to play indooT5 and outdoors, by providing well planned experlen¢es based on children's spontaneous play. Through their play the children develop intellectually. Creatively, physicalty, socially and emotionally. Barton Pr&school conforms lo the Early Years Foundation Stage (EYFS) curriculum guldelines to ensure a balance of adult led and child initiated play based aclivities. All parents will receive information packs ¢)n the EYFS when their child starts with us, which are included in our prospectus and may also find further inf0mli0n on the EYFS in this websltes downloads page or at the www.foundationyears.org.uk wèb81te. All children are welcomed at our nursery and we try to accommodate all their needs. Through play children can.. Explore, develop and represent experlences that help them make sense of the world. PractiS8 and build up ideas, Concepts and skills. Leam how to understand the need for rules. Take risks, make mistakes and learn from them. Think creatlvely and imaginatively. Communicate with others as they Investigate or solve problems.
BARTON PRE4CHOOL NURSERY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 We value the children as individuals and diversFty is respected, therefore our provision is personalised. offering support tailored to individual needs. This takes into account thildren having English as an additional language. any additional needs and the gifted and talented. The environment is planned to promote physical. mental and emotional health and wellbeing, with a wide range of very good quality toys and leaming experiences available at all times. We would recommend that you visit the pr&Lschool in person to fulty appreciate the range of activities, equipment and happy atmosphere for the children. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the tharity should undertake. Achievemènts and perfomianco The nursery continued to provide a hlgh standard of ¢hildcare and education. The nursery has expanded to accommodate the new housing developments in the area and increased funding available by the govemment to assist working families. Flnanclal review The resufts for the yaar are set out in the Statem8nt of Financial Activities on page 5. In¢ome shows an increase of £38,033 to £247,732 which is due to an Increase in fijnding from the government and an increase in prices. Expenditure shows an increase of £17,753 to £239,541 which is rnainly due to an increase in stsft ¢osts. repalrs snd maintenance. The overall results show an increase of £8,191. The Charity has a strong balance sheet and cash reservès of £191,729. Reserves policy The chanty has unrestricted funds of £320.683. of which £143,932 represents free reserves. It is the policy of the Charity that unrestricted free reserves should be maintained at a level equivalent to six month's expenditure. eslimated at £120,000. The trustees consider that reseeS at this level will ensure that, in the event of a significant drop in funding. they will be able to continue the charity's current activities while consideration is given to ways in which additional fvnds may be raised. Structurej governance and management Barton Pre-school Nursery is a charitable company limited by guarantee. The Charity is govemed by the CompanWs Memorandum and Articles of Association. The trust8es. who are also the directors for the purpose of company law, and who served during the year and up to the date of slgnature of the finan¢ial statements were: Mrs S Greenhalgh Mrs S Murphy Mrs A Bradley
BARTON PRE-SCHOOL NURSERY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED> FOR THE YEAR ENDED 31 AUGUST 2024 Anyone over the age of 18 can become a trustee. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The truste88' report was approved by the Board of Trustees. Mrs S Murphy Trustee 0610512025 Dated: .........................
BARTON PRE4CHOOL NURSERY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BARTON PRE-SCHOOL NURSERY I report to the twstees on my examinatk)n of the financial statements of Barton Pre-school Nursery (the charity) for the year ended 31 August 2024. Responsibllities and basis of report As the trustees of the charity (and also rts directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20( {the 2006 Act). Having satisfRd myself that the financial statements of the charity 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 charity's financial statements carried out under section 145 of the Charities Ad 2011 (the 2011 Act). In Carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examlnerfs $tatement I have completed my examinalion. I wnfinn that no matters have com8 to my attention in connection wlth the examinatlon giving m8 cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the 2tY)6 Act: or the finan¢lal statements do not accord wrth those records,. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requlrement Ihat the accounts give a true and fair view which is not a matter considered as part of an independent examination., or the financlal statements have not been prepar8d in acrdanCe with the methods and principles of the Statement of Recommended Practrce for accounting and reporting by charities applicable to chartties preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102). I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in Ihis report in order to enable a proper understanding of the financial statements to be reached. Helen Davies Laurel House 173 Chorley New Road Botton BL14QZ United Kingdom 0610512025 Dated: .........................
BARTON PRE-SCHOOL NURSERY STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 Nots¥ Income from: Charitable actiwties Investments 246.742 209,177 522 Total In¢ome 247.732 209.699 nditure on: Charitable activities 239.541 221.788 Net 1ncomel(exndtture) for the yearf Net movement In funds 8,191 (12.089) Fund balances al 1 September 2023 312,492 324,581 Fund balancos at 31 August 2024 320,683 312,492 The statement of financial activities Includes all gains and losses recognised in the year. All income and expenditure derive from Continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
BARTON PRE4CHOOL NURSERY BALANCE SHEEr ASAT31 AUGUST2024 2024 2023 Flxed assets Tangible assets 10 178,751 178.505 Current a530ts Debtors Cash at bank and in hand 11 371 191.729 1,840 138.068 Credltors: amounts falllng due withln one year 192.100 139,908 12 (48.168) (3.921) Net current assets 143,932 135.987 Total assets less currnnt Ilabllltios 320.883 312,492 Income fund$ Unrestricted funds 320,683 312,492 320,683 312,492 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 Wtth respect to a(tounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its finan(aal statements for the year In question in acwdano with section 476. These financial statements have been prepared in accordan with the provisions applicable to ¢ompanies subject to the Small Companies r8gime. 0610512025 The financial statements We approved by the Truste8s on ......................... Mrs S Murp Trustee Company Registration No. 06779808
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policie¥ Charity Infomiation Barton Pre-school Nursery is a private company fimited by guarantee incorporated in England and Wales The registered office is Barton St Lawrence CE Primary School. Jepps Avenue, Preston. Lancashire, PR3 SAS, United Kingdom. 1.1 Accounting convention The financial statements have been prepared in accordance with the tharity's goveming document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Ststement of Recommended Practice applFcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entty as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 nol to prepare a Statement of Cash Flows. The financial statements a prepared in sterling. which is the functional currency of Ihe charity. Monetary amounts in these financlal slatements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The prlndpal accounting policies adopted are set out below. 1.2 Golng concem At th8 time of approving the financial statements, the trustees have a reasonable expectstion that the charity has adequate SoUrCeS to continue in operational existence for the foreseeable future. Thus the trustees conllnue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltabl• funds Unrestricted funds are available for u8e at the discretion of the trustees in furtherance of their charitable objectives. 1A Incoming resour¢as Income is recognised when the charity is legally entitled to it after any perfoThance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Income from govemment and other grants. whether 'capital' grants or 'revenue' grants, is renised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 1 ResoUe6 oxpended Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is on charitable activities includes all costs in relation to operating the nursery and grants made. Irrecoverable VAT is charged as a cost against the ac*ivity for which the expenditure was incurred. Allocation of support co¥ts Support costs are those fiJnctions that assist the work of the charty but do not direcdy undertake charitable activities. Support costs include governan costs which support the Charity. These costs have been allocated to expenditure on charitable activltles.
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policie$ (Conlinued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impainnent losses. Depreciaion is recognised so as to ylte off the cost or valuation of assets less their residual values over their useful INes on the folk)wiNJ bases: Fixtures and ffttings Computers 150h Reducing Balance 33.fi Straight Line The gain or loss arising on the disposal of an asset is detennined as the difference belween the sal8 proceeds and the carrying value of the asse( and is recognised in the statement of financial acaivities. Long leasehold land and buildings are not depreciated. 1.7 Impalmiènt of fixed assots At each reportlng end date, the charify reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indiGatlon exists, the recoverable amount of the asset Is estimated in order to detemiine the extent of the Impairment loss (rf any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash In hand and deposits h81d at call with banks. 1.9 Financlal Instruments The charity only has financial assets (debtors. Gash and bank balances) and financial liabilities (creditors and accruals) of a kind that qualify as basic firk9ncial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 1.10 Taxation The nursery is a registered charity and as such is entitled to tax exemptions on all ts income and gains. properly applied for its charitable Purposes. 1.11 Employee benefbts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are r8cognised imm8diatety as an expense when the charity is demonstrably committed to temiinate the employment of an employee or to provide termination benefits. 1.12 Retlrement beneffts Payments to defined contribution retirement benefft schemes ar8 char9od as an expense as they fall due. 1.13 Laases Rentals payable under operating leases, including any lease InntiVeS received, are charged as an expense on a straight line basis over the temi of the relevant lease.
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Charltable activitie8 2024 2023 Fees - Nursery Fees - Early Bird Fees- Stay & Play Other Earfy Years Funding Milk sdieme 35,713 24.750 39,997 16 145.763 503 38.988 17.296 34.936 117.462 473 248,742 209,177 Investments 2024 2023 Interest receivable 990 522 Charitable activilies 2024 2023 Staff costs Depreciation Snad<s Play equipment Actmty sessions Travelling expenses Rent and rates Insurance Telephone Staff training Repairs and maintenance Unrform purchases Cleaning Sundry expenses Bank charges 168,385 3.623 6,935 17,394 465 320 4,548 4,229 597 152.954 2.695 6.849 21.072 182 290 6,428 3,740 532 972 1,623 305 4.774 420 19 14.919 593 4,805 773 240 228.690 202,855 Grant funding of activities (see note 5) Share of governance Costs (see note 6) 3,050 7.801 12.540 8,393 239.541 221.788
BARTON PRE-SCHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Grants payable 2024 2023 Grants to institutions {1 grants)- Barton Sl Lawren School 3,050 12.540 Barton St Lawrence School - A grant of £3,050 was provided to assist with ongoing work for the b8nefit of al the thildren. Support costs Support Govemance costs costs 2024 2023 Legal and professional Ac(x)untancy and bookkeeping fees 2,880 4,921 2,880 4,921 2,228 4.167 7,801 7,801 6,393 Analysed belween Charitab18 activities 7.801 7.801 6,393 Induded within governance costs are amounts payable to the independent examiner for the Indepedent examinatlon (£1.300) and other services (£240). Tru$tee8 Sue Greenhalgh. a trustee. received remuneration totalling £42.471 in the year for her employment as Preschool Manager. None of the other trustees (or any persons connected with them) received any remuneratlon or benefits from the charity during th8 year. 10-
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Nursery nurses Employment ¢o$ts 2024 2023 Wages and salaries Other pension costs 160,238 8,147 145,372 7,582 168,385 152.954 There were no employees whose annual remuneration was more than £80,000. Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 10 Tangible fixed assets L•aBehold Fixtures and Compiit•is land and ffttings bulldlngs Totsl Cost At 1 September 2023 Additions 162.489 41.521 10.987 3.868 214,997 3,868 At 31 August 2024 162,489 41.521 14,855 218,865 Deprociation and impaient At 1 September 2023 DeprlatIOn charged in the year 28,304 1,952 10,187 1,671 38,491 3,623 At 31 August 2024 30,256 11,858 42,114 Carrylng amount At 31 August 2024 162.489 11,265 2.997 176,751 At 31 August 2023 162.489 13.217 799 176,505 11
BARTON PRE4CHOOL NURSERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 11 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Prepayments and accmed income 88 303 1,796 371 12 Creditors: amounts falling due within one year 2024 2023 Other creditors Accruals and deferred income 48,164 3,125 48,168 3,921 13 Analysls ot net assets between funds UnR8tricted Unrestrlcted fund$ fund$ 2024 2023 Fund balances at 31 August 2024 are repsented by." Tangible assets Current assetsl{liabiliti8s) 176,751 143.932 176,505 135,987 320,683 312,492 14 Related party transactlons The key management personnel of the Charty comprise the trustees and Preschool Manager. The total employee benefits of the key management personn81 of the Charlty were £42,471 <2023.. £39,782). 12-