The Crescent Pre-school Nursery Limited
A Charitv and a Company Limited by Guarantee
Trustees, Report and Financial Statements
For the )'ear ended
31" August 2022

The Crescent Pre School Nurser) Limited
Reference and administratiTr'e information
Trustees {als0 Directors)
D Alston
N Massey
A Il'eston {Dire¢tor only)
Registered Charity Number
1136237
Company Registration Number
06747556
Registered oifice
Charter Court
? W'ell House Barns
Chester Road. Bretton
Chester CH4 ODH
Ac¢ountants
Bradshaws Limited
Charter Court
'ell House Barn5
Chester Road. Bretton
Chester CH4 ODH
Business Addresses
Crescent Children, Centre
Pinewood Cr¢￿ent
Siok¢-on-Treni
ST3 6HZ
Bank¢rs:
TSB
43 Market Streei
Longion
ST3 IBN

The Crescent Pre School Nursery Limited
Annual Report & Accounts 2021-22
This 14 Annual R¢port of the Tru5t¢¢s inrlud¢5 th¢ fiELancial slat¢wncnts for the year ended 31"
August 2022. The repon follows ihe order sei out in the SORP. The revi¢w of a¢hi¢vemenis and
p¢rformanc¢ s¢ciion gI￿¢S a rounded Kiew of ihe Trusl's achiewements. iogeiher wi(h aciiviiies
involving beneficiaries and communiiN" parnn¢rs.
The statem¢nt of the Trust¢¢s' a¢¢ounting and r¢wJrting resFKJn5ibilities is included under the section
of Structure. Governance and Managemenl which has been in¢lud¢d in accordance with APB Audit
Standards, althou8h this stsiemeni is noi a requiremeni ofthe SORP.
Index
Page
Trustees Report
Structure. govemance and managem¢nt
Objectives and acti￿ ilies
A¢hi¢v¢m¢nts and perfonnance
Financial rel'iew
Future Direction and Plans of Organisaiion
Independent Examiner5. Report to the Members of
Tbe Crestent Prfrschool Limited
Statement of Financial Activities
10
BalaDee Sheet
Notes to tbe Financial Statements
13-17

The Crescent Pre School Nursery Limited
$1
Trustees Report for the vear ended 31 August 2022
The Truste¢s who are also directors of the charity for the purposes of the Corn￿￿1¢$ ACL present their
annual report and the financial statements for the year ended 31 Y Au8USt 2022.
Structure, Governance and Management
Governing Document
The governing d(Kument of ihe Charit). which is a cotnpani limited b). guarantee is Ihe Memorandum
and Articles of Association of the company M'hich *as incorpordted l !th cmber 2008.
Statement of ¢ru$tee5' responsibilities
Th¢ trusiees (who ar¢ also directors of The Cre%ent Pre School Nursery Limited for the purposes of
company law) are responsibl¢ for preparing the Trusiees. Annual Report and the financial stalements
in accordance with applicable law and United Kingdom Accouniing Standards (United Kingdom
Generally Accepted Accounting Practice).
Company law requires ihe tru5t¢es io prepare financial statements for each financial Year. which give
a true and fair %'iew of ihe state of affaiT5 of the charitable company and of the incoming resour¢es and
application of resour¢es, including the income and expenditure. of ihe ¢haritable company for ihat
period. In preparing these financial statements, the trustees are required to:
select suitable accounting poli¢ie5 and then appls. them consisientl).:
obser¥'e the methods and principles in ih¢ Charities SORP 7015 (FRS 102).
make judgements and esiimaies that are reasonablc and prnd¢nt:
Slate wheEher applicable LK Accounting Standards have been followed, subject to any material
departures disc105ed and explained in th¢ financial staiementS=
prepare the financial staiem¢nts on ihe going ¢on¢ern basis unless li is inappropriate to presume
that rhe charitable ¢ownpany will conlinue in operaiion.
The tru51ees ar¢ responsible for keeping ad¢quate accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable compan), and enable them to ensure that
the financial statements Cotnply with the Companies Act 2006. They ar¢ also responsible for
safeguarding the asseis of the charitable company and henL¢ for takin8 reasonable sieps for the
prevention and d¢l¢ction of frnud and other irregularities.
Recruitment and Traillillg of Trustees
The Charity's elected trustees are appoinied at the Annual Meeiing of the Trust on th¢ basis of
nominations ￿el￿ed from the Execuiii¢ Commiitee io ihe Trusi's specification concerning
eligibility. personal competence, specialist skills and local availability,. New Trustees are inducted inio
th¢ workings of th¢ Charity including Policy and Operational Procedures.

The Crescent Pre School Nurser), Limited
Trustee5 Report for the year ended 31 st August 2022 (Cont'd)
OrganisatlOD41 Management
The appointed and elected Trustees of the Chariry a￿ legall) responsible for the overall management
and control of the Trust. The members of ihe Board who meet on a minimum of four occasions
annually. Cary out the work of implementing most of their tM)licies. One additional meeting is held
sp¢Lifically to approve the budgeis and finalise the Financial Accounts and Trustees r¢port for
approval by the annual meeting of the Board of Trustees. Th¢ Board i¥orks under the chairnianship of
the Chair of th¢ Trust. The Board has adopted ihe Code of Go￿¢Mance published by the National
Governance Hub as a means of building governance capaeiry and skills.
The day to day running of the Trust is delegated to the Chairnlan. The Nursery Manager reports to ihe
Board at th¢ir quarterly meeiings.
Risk Management
A fornial review of the Charity's risk management process¢5 is undenaken on an annual basis.
The key controls used by the Charitj include-.
Fonnal agendas for the Board of Trustees. Executive Committee arkd all sub-
Committees:
Detailed ternis of reference for all Committees.
Comprehensis'e strategic planning. budgeiing and management accouniing;
Esiablish¢d organisational struclure and lines of reponing;
Comprchensive policies io ensure that all insurance risks are covered
Forn)al WTitten policies.
Cl¢ar authorisation and approval levels and
Vetting pro¢edures are carried out for adults 10 Safeguard the reputalion of the Trust
and io minimise the risk of inappropriate ￿r$on5 being a¢¢epied as employee5 or
volunteers.
Systems of internal ¢onirol include=
An annual budget approved b) the Trusiees
Appropriate delegation of authoriti. and segregation ofduties
Identification and management of risks
Through th¢ risk managemenl processes esthblished for ihe Trust. Ihe Trustees are satisfied ihar ihe
major risks id¢ntified have been adequately Jnitigated where necessary. li is recognised that s)'siems
can only provide reasonable but noi absolute assurance thai wnajor risks have been adequately
safeguard¢d against maierial mismanagement or loss.
Objectives and Activities
Charitable Objects
The aim of the Charity is
To enhance the de￿¢10p1nenI and education of children primarily under statutory school age by
encouraging parents to understand and provide for the needs of their Children through a
Communiiy group by..

The Crescent Pre School Nursery Limited
st
Trustees Report for the year ended 31 August 2022 (Cont'd)
Charit*ble Obje¢¢$ (continued)
i) providing safe. high quality. group pla). in ￿hich par¢nls haN'e the righi io lake part.
cnsuring ihat thi5 group offers OPTX)rtunities for all iliildren. re￿Il￿dI¢s5 of race, culiure,
religion or disabilitv;
ii) enLouraging the ￿ud), of needs of such children and their familics and promoting public
inter¢st in and recognition of Such needs in local area5:
iii) ¢n¢ouraging other charirable aciivities through which parents may help the children;
b) To further the development and education of boys and young men and gir15 and young
women through their leisure-time a¢tii ities so as io help them achieve their ph)'sical. menthl
and spiritual poiential 50 ihat the) ma) glom to full maturiiy as individuals and members of
society and that their condilions of life may b¢ improi'ed.
Aims and intended impact
We a￿ an equal opportuniry organisation and a￿ committed to a working environment that is free
from any fomi of discrimination on the grounds of colour. race. ethnicity. religion. sex. sexual
orientation or disability.. W'e M ill mak¢ reasonable adjustments to m¢ei ihe needs of staff or children in
our care who are or become disabled.
Publi¢ Benefil
The public b¢n¢fii that The Crescent Pre-school Nurserj. Limited is probiding is to advance the
education of children below slatutot). school age in and around Stoke on Trent by the provision of a
kindergan¢n.
In setting our objectii'es and planning our aciiyiries the trusiees hai'e given careful consid¢ratioii to
the Charity Commission's guidance on public b¢nefii. As a charity. Ihe parenis of our children hav¢
th¢ assurance that all our income musi be applied for the benefii of ihe children attending our settings.
PriDcipal activities of ¢he Period
In ils latest Ofsted Inspection, the Nursery ￿"aS judged to be outstanding for the third con5ecuitv¢
inspection. the top judgment for an)" school or Nurser). It is a constani aim io remain as a facility
offering the very besi in learning and ¢hildcare for f¢￿"tr than 5s. Th¢ local community desperately
needs th¢ facility but struggles io pay for il.
Achievements and performance
The charity was set up to provide high quality provision io di5advanthged children in the local are
th¢r¢fore nursery pla¢e5 are offered to 2. 3 and 4 )"ear olds funded b>. Government Nurser), education
Grant funding. The nursery is located in an area of high deprivation which was the fundamental
reason for Setting up the charity in the first place. It is noi ca5￿. and the increasing financial plight of
the country 15 mirrored in ihe challenges faced b). the nursery. W¢ are faced wilh regular late payers
and signifi¢ani unpaid fees.
The Pre-school always works hard io eradicate any Ouistsnding debts and supwrts families through
this. Each year the nursery is able io replenish resourLes and equipment and is Currently working hard
to update ihe oulside area5'.

The Crescent Pre School Nursery Limited
Jt
Trustees Report for the year ended 31 August 2022 (Cont'd)
Achievements and performance (cont'd)
Last year with the impact of COVID-19 in 2021 we needed to Use some reserv¢s. This year we have
continued to build back up our reseryes which is eN'ident in our accounts ￿lth this known we have Still
been able to stay sustainable which is showj e￿ ident in ihis )'ear's accounts and we will continue to
Strive to support stability for the future of The Crescent Pre-school Nursery.
Th¢ nursery has been in a position io ¢onlinue to employ high qualiry and highly qualified stsff. We
continu¢ with encouraging and providing opponunilies for Continuous Professional development such
as Foundation Degrees, Ba Hons, apprenticeships and GCSE'S we have also ensured all staff have
achieved First aid and level 2 Safe¥uarding and Special Educational Needs training We also
continu¢ to b¢ enrolled on a trdining scheme which has resulted in broadenin8 the t¢awn's knowledge.
Three of our senior team and two prdctitioners ar¢ noNN' in their third sear on a BA Hons in Early
Years Course a meTnber of the team has ¢ompl¢ied a level 3 SEN course and all the t¢am have
complet¢d SEN training lo support our eb'er ¥roMing demand for SEN plaLe5 Within our nurture
room.
There has been a continuous demand for 2. 3 year funded pla¢es. particularly our Special Education
Needs proiision pla¢es which are envisaged to be Meady throughout September to December 2021
and then rise again in January 2022.
The nursery has gained another childcare ri)om wiihin ihc children's ¢entre io provide additional
stability to increas¢ 2-4 year old places and profv ision smaller nurturing environment for SEN children
in th¢ local area and also enabling the nurserN to proi'ide sta). and pla), and bab). groups for the
otnmunity which is Coniinuing to been a huge success.
Ai the moment the nursery txcupancy is predominanily funded for childr¢n accessing 2. 3, 4 year
funding and SEND provision. Th¢ rate for 2 year old funding is higher than 3 year funding so is more
cost effective. We have looked at th¢ most effective sessions in regards to cost and siaffing. whilsi we
are obliged to be flexible under th¢ funding terms and condilions w'e have taken into accounl
[n￿LMiS]ng the number of children in each day w'ith qualiDy" and flexibiliti. and the sessions proi'ided.
Th¢ Nursery Directors have sei up an onsite café within the Children s Centre which the nursery
accesses for the main lunch m¢als, ond uses a local sup¢rmarket for all oth¢r food stuffs which ha5
positively impacted on food cosis and quality.. This Cafe has been set up io provid¢ meals for the
nursery and local families who 8¢¢¢5s the site, all profil from this are gifted to the nurseri.
Financial Review
Jncomirtg resources
During the P¢riod The Crescent received fibnding from the Sioke-on-Treni ¢ity council for 2. 3 and 4
year old funding and other matters, which in lotsl came to £246,844 (2021.. £165,667).
Payment by. the parents was made in one of two ways, directly receiving ihe payment from the parents
and by ¢hild¢are VOLbchers provided by their emplo!"ers.
Resources expended
The major costs during the period continue io be wages which atnounl to £224,327 (2021.. £228.438)
inGludins cmploycr s naiional inyurJnLc.

The Crescent Pre School Iyursery Limited
st
Trustees Report for the vear ended 31 August 2022 {Cont'd)
All Irustees give of their time freely and no remuneration or expenKs were paid in th¢ year. No
Irust¢es or person connected with a trustee received anv benefit from use of our childcare facilities in
the year on more favourdble t¢mis than available to the general public.
Reserv￿ Policy
The Trustees have eslablished a policy Vi"h¢r¢by the unrestricied funds not commilled or invested in
tangible fixed assets, which are the free reserves of the charity. should be be￿.e¢n ihree and six
months of general (unrestri¢ted) operating costs and the Trustees consider ihal thi5 wlicy provides
sufficient funds to cover managetnent. support and administration cosis io bc able to continue the
activities of the Charity in the ei eni of a Significant drop in funding. or business interruption. The free
reserves at th¢ )'¢ar end were £44.25012021.. £46.0241 are noi i¥iihin the alK)ve w)li¢y. The Trustees
are hopin8 to replicate the resulis of ihis Period in nexi period's accounts which will move them
higher within ihe r¢s¢r% e w)lic)'.
Investment Policy
The Investm¢ni policy adopted bj the Trustees is io maintain a high standard of th¢ a55ets of the Trust
and implement a programme of continual d¢i'¢lopmeni to optimise their use in line with ihe Charity's
objectives.
Future Direction and Plans of Organisation
Due to the highly qualified Childcare Manager and the Deputy Childcare Manager, the management
believe this is a wsitive attribuie for Current and fuiure staff io encourage ihem to study further
enhan¢ing quality. Additionally ihis has encouraged. five memb¢rs of staff to undertake their BA
Hons in Early Childhood Studies which was completed Ma). 2023 w'¢ ar¢ also commin¢d to all the
team developing their SEND trnining furth¢r in ihe comin8 )"¢ar. Therefore we are commined to
ewnploying highly qualified staff. th.hich will result in the continuation of the high quality servi¢¢
Currenily being profv ided.
The childcare manager is commilted in planning to secure futiding to develop the nursery for the
children and 0-4's in particular the expansion of Special Educational Ne¢ds childcare places to ensure
that the nursery ¢ontinues to proN ide an enabling environmeni outdix)rs as ￿ell as indoors. providing
optimum opportunities for the children io learn and d¢velop essential skills that will provide strong
foundations on which fuiure personal and academic Achie%"emenis ¢an be built. This in tum supports
¢hildren from deprived backgrounds to 'buck the ir¢nd- of low'er aihiei'ements and e.¥tends the
learning oppornjnities for all ihe children who access the nurseTr now and in the future.
In addition to this, The Cresceni Pre School Nursery support the lo¢al offer of 30 hours funding for
working families with eligible 3 year old& whilst ensuring sthffing costs are effective and continuous
professional dev¢lopmenl is upheld.

The Crescent Pre School Jurser). Limited
Trustees Report for th¢ )'ear endL'd 31" August 2022 (Cont'd)
Si8nifie*nt ev¢Dts sioee the year ¢nd.
There have noi been an>" 5iw)ifirunt events si￿t the )rAr end.
Reporting A¢¢outstants
A resolution will be for the re-apFK)1n￿enl of Br*Lfjhws Limitrd. Clwrtered Accounwjts aTh
Re8i5t¢r¢d Auditors of Chester as the ]Thk￿ndenI Exlminers.
BAnken
The bank¢rn io the Tnths remain TSB.
This rerK)n has E¢en we￿red in with the witil ¥Y0visic￿$ fc* small COMF￿1¢5 under P8n
15 of the Compfini￿ A¢t 2(￿.
Declarntion
I declare, in my ¢awity as ¢harity' [rus￿, th*: .
The ffitstees approved the retK)n aknve I l Ma} 2023
h4v¢ authori5ed me io SI￿ it on their i￿half
rtOlUooL-
A Westoo
Director

The Crescent Pre School Nursery Limited
Independent Examiner's Report to the Trustees of
The Crescent Pre School Nursery Limited
I report to ihe ¢hariiy trustees on my examination of the accounts of the company for the year ended
3 Isi August 2022 which are set out on p28es 10 to 17.
Respoosibilitie5 and basis of report
As the ¢harity truslees of the ¢ompany (and also its dir¢clors for the purw)ses of company law) you
are responsible for the preparation of ihe accounts in accordance with the requirements of th¢
Companies Act 2006 {'the 2006 Act.).
Having satisfied m)'s¢lf that the accounts of the company are noi required to be audited under Part 16
of the 2006 Act and are eligible for independeni e.xamination, I report in respect of my examination of
your company's accounis as ca￿led out under section 145 of ihe Charilie5 Act 2011 ('Ihe 2011 Act.).
In carying out my examination I have followed the Directions gik¢n b). the Charity Commission
under section 145(5Mb) of the 2011 Aci.
IndependeDI ex*miner'5 5tatemeDt
I confirm that l am qualified to undertake the examination because l a member of Institule of
Chartered Accountants in England and Wales.
I have ¢ompleied tny examin*ion. l confirm that no matters have come to my attention in coJJne¢tion
with ihe exatnination giving me cause to beli¢ve ihai in &nv material ￿Spect=
accouniing records were not kept in resp¢ci of ihe company as required by seciion 386 of the
2006 Aci: or
the accounts do not accord M'ith ihose records. or
the accounis do not comply with ihe accounting requirements of section 396 of the 2006 Act
other than any requiremeni ihai lh¢ &¢¢ounts gil'e a -irue and fair view, which 15 not a matter
onsidered as part of an independent examination- or
the ac¢ovnis hale not been prepared in accordance with the meth(ds and principles of the
Statement of Recommended Practice for a¢¢ouniing and r¢porting b). chariiies lapplicable to
charitie
cpa
their accounts in a¥cordan¢¢ Hith the Financial RerK)rting Standard
cable in
and Republic of Ireland (FRS 102)].
I hai.
whic
acc
on
rns
d have come across no other maner5 in conneciion with the examination to
vld be drd*n in this rewn in order io enable a proper understsnding of the
hed.
re
ra
shaw.
Limited
Chart¢r¢
ALcounianis and
Statutory, Auditors
Charter Court
'ell House Barns
Bretton. Chester
CH4 ODH
Iith May 2023

The Crescent Pre School Nurser) Limited
STATEMENT OF FINAIYCIAL ACTIVITIES
{includiDg income expenditure account)
for the year ended 31" August 2022)
Unr¢siri¢i¢d R¢strict¢
Funds
Fund5
Total
2022
Unr¢siri¢t¢d
FuDd5
Restricted
Fund5
Total
2021
Notes
Ineomt from-
Income resources-
Charitable Activiiies
Investments
t)onaiions
291.893
291.893
266.954
228
266,954
Total
Expenditure on:
Cost of generating ￿Trds
Chariiable aciivities
295,115
576
295,691
305.130
689
305,820
Total
195.62L
Net ineoming I (expenditure)
(3.081)
{576}
{3,6571
(37.949)
1689) (38,6381
Reconciliation of Funds
Total funds broughr f¢)Tward
56245
576
56.821
94.194
1266
95,460
Totsl funds c&rried forward
The notes on pages 13 to 17 form an integral part of these financial ststements
-10-

The Crescent Pre School Nursery Limited
BALANCE SHEET
As ai 31, August 2022
2022
2021
Noles
Fixed asset$
Tangible assets
10
,914
10221
Current assets
Stock
Debiors
Cash ai bank and in hand
542
16.424
34.524
542
14,651
64.539
12
51.489
79.7J2
Li#bilitie5
Creditors falling du¢ within one year
13
Net current assets
44251
46,601
Total 855ets less eurrent liabilities
53,IfA
56,821
Net a55etS
The Fund5 ofthe Charity
Unrestricted income fijnds
Restricted funds
14
53.164
56.245
576
Total Charity Funds
The directors. siatemenls required by Section 475(2) and (3) are sho￿} on ihe following page which fomis part of this
Balance Sheet
Th¢ note5 on pages 13 10 17 forni an iniegral part of these financial statements

The Crescent Pre School Nursery Limited
BALAINCE SHELT (continued)
for th¢ year endfd 31" Auguxt 2022
For the ycar endin8 3 IX Au8USt 2022 the C(Xnp*￿Y was eniiiled to exemption from uudit under section 477 of th¢
Companies Act 2006 relatin8 to small ¢ompanies.
Directors respnsibiliti¢s-
the members have nol required the Lunpany to 01￿1n an a￿111 of its ac¢ounts for the year in question iii
a¢¢orda￿e with s¢¢tion 476:
the dirxtots ￿know1¢d8e their resFthsibilities for cornplyÈn8 with the rt4uirement of the Aet with r¢spect to
accountin¥ records and the pr¢paratiort of account5.
The financial 5tatemcnts were approv¢d b% the b)ard on I l Mai. 2023 4nd signed on its behalf by
A w,¢￿On
Director
Compally Regisir¥tion Number:_ (KJ747556
The no*s on pa8es 13 to 17 forni an inte8ral part of these fuwictal statements
12-

The Crescent Pre School Iyursery Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31st August 2022
Aecounting policies
The principal accounling policies are summarised below. The accounting policies have been applied
consistenily throughout the period and the preceding year.
Basis of preparation and *35essmeDt of going collcer
The accounts (financial Matements) hai'e been prepared under the historical cost conveniion with items
recognis¢d at cost or transaction i'alue unless otheThN'is¢ sthied in the rele￿an1 notes to ihese accounts. The
financial ststetnents have been prepared in accordance with the Stsi¢mcnt of Recommended Pra¢ti¢e.'
Accounting and Reporting b) Charities preparing their accounts in accordan¢e ￿1th ihe Financial Reporting
Siandard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial
Reporting Standard applicable in the L?niied Kingdom and Republic of Ireland (FRS 102) and the Charities Act
2011.
The trust constitules a public benefii entity as defined by FRS 102. The Trust¢es consider that there are no
uncertainties aboui the Trust's ability to continue as a going concern over the nexi Nelye months.
1.2 Fund aCCOUDling
Funds held by the Charity are=
Unrestricted generdl funds - Gerkerdl furtd5 are unrestricted funds w'hi¢h are a¥'ailable for use at the discretion
of the Trusie¢s in furtheranc¢ of the general objeclii'es of the Charit). and M hich hav¢ noi been desi%naicd for
other purwses.
Grant fund - these are funds sel aside by the Trustees oui ofunrestri¢ied generdl funds for sp¢cifi¢ future
purposes or projects
1.3 Incoming re$ources
All in¢otning resources are in¢luded in the SOFA when the Charity is legall>' entiil¢d to the incom¢ and the amount
can be quaniified with reasonable accurncy.
1.4 Grallts piyable and receivable
All grant5 are accounted for gr05s when ￿e1vable. Grants payable are recognised &s expenditure when the
ommitmeni is entered into.
1.5 Resources expended
All expenditur¢ 15 accounied for on an accruals b&sis and has been Classified under headings that aggregate all
costs related to the categot!.. Where co￿5 cannot be dirrcil) attribuied io particular headings the). have been
all￿ated io activities on a basis consistent *ith use of the resources.
13-

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For th¢ year ended 31. August 20??
1.6 Investments
Investments held as fixed assets are revalued at mid_market value at the balance shed date and the gain or loss
taken to the sL71emeni of financial activities.
Cashflow statement
The Charity is exempt from th¢ reqU1￿ment to prepare a cashflow statement because it is a sm211 Charity.
Unrrfiri¢t¢d Restricted
Funds
Fund5
Total
2022
Lnre5tricted
Funds
Restri¢ied
Fund5
I'olal
2021
Incorne from Charitable 4c¢ivilies
Nur5eTr ftts from council
Nursery fees from parents
Government Grants
246.844
41.510
3.540
246.844
41,510
3.540
165,667
93,382
7,905
165,667
93.382
7.905
6￿5$
Investrn¢nt income
Bmk int¢r¢si rtreivable
228
228
18.8
Donations
Big Lottery Fund
'8A

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the y¢ar ended 31, Au8usI 2022
Unr¢stricted Rt5trirted
Fund5
Fund5
Totxl
2022
Unr¢siricted
Funds
Restricted
Fund5
Total
2021
Cost of charitable activities
C05(5 dir¢ctl} allocai¢d to aciiviti¢s.'.
Play supplie5
Food
Wages
Reni
Insurdnce
Staff tTaining
Repairs and masntenance
PTiniing. postage and 51ationery
Bank charges
General charges l Tel¢phone
SubscTipiions
Depreciation
Advert15ing
Accountancy charges
Sundry Expense5
Late Filing Penalties
8,879
27,419
224,327
19,774
3.320
453
3.587
140
59
1.176
8,879
27,419
224,327
19,774
3,320
453
3,587
140
59
1.176
386
3,617
i i,(MJo
25,295
228,438
18,934
1,862
I I,o(K)
25.295
228.438
18.934
1,862
2.34:
6.925
6,925
57
57
816
2.878
816
3,567
284
4,214
3.041
576
689
1.946
249
360
?49
360
597
375
7 Staff number5 and costs
Wages
National insurnnce contributions
Pension Contributions
214.613
6,882
2,8i2
214,613
6.882
2,832
228.677
12,8311
2.591
228.64 j
{2,8.;
2.59è,
There was an av¢rage of 20 (2021: 21) members of staff in the Ftriod.
The key management personnel of the charity. compris¢ of the nursery managers and charity secretary. The total
employee benefits of the key management personnel of the Tru￿ M'ere £31.224 (2021.. £30.556). No cmployee.. 41
of the ¢harity received ewnoluments of more than £60,000 {2021.' none).
Trustees, re￿u￿eratio￿ aDd expenses
None of the Trustees received any remuneration for services to the Trust. The Trustees did claim expense5
incurred on trthalf of the Charity.
Taxation
The Charity's a¢tivilies fall within the exemptions afforded by the provisions of the Corpordtion Tax Act 2010.
Accordingly, there is no taxation charge in these a¢¢ounts.
vj
15-

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the y¢ar cnded 31. Au8usI 2022
io
TaDgible fixed A55et5
Motor
Vehicles
Fixiures,
Fittings and
Equipment
Total
2022
C05t
At September 2021
Additions durÈng the year
Di5p)sals
10,158
15J58
2,310
25.516
3,310
At 31, August 2022
Depreci8¢ioD
Ai I" September 2021
Charge for the year
5.418
2.032
9,878
1.585
15.295
3,617
At 31, Augu5( 2022
LJ
r4el book value
At 31" August 2021
4.740
5.480
10221
At 31° Au8USt 2022
li
Debtors
2022
2021
Trade debtors
PTepayments
10,737
5.687
8.995
5,657
12
Cash at bgnk and in hand
2022
2021
Bank accounts
13
Creditors- amounts falling du¢ withi
one year
2022
2021
Other Crediiors
Ac¢rua15
CorpoTation T&x
4.638
2.500
2,231
30.901

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For thc year ended 31, August 202
14
Analysis of net assets beiween funds
Restricitd
Funds
Unr¢stri¢ted
Funds
Total
Funds
Fund balances at 31° Augu512022
Are repre5enied by..
Fixed A5seis
Current a$5¢ts
Less . Current liabiliiies
8.914
51.489
(72381
8.914
51.489
(7238)
15
Restrieted funds
Opening
balance
Nei tsulgoi4g
rewur¢¢s
Closing
balance
The restricted fund5 are represented b)..
Fixiures, fitting & equipmeni grani
16
CAPital commitments
There were no capithl commitments authorised or contracted for at the >'ear.
17
Taxation
Th¢ Charity is exempi from t&¥ation on any income or capital gains.
Coutrol
18
The Charity is under the ¢ontrol of the Tnjmees.
19
Company limited b). guaraDtee
The Crescent Pre School Nursery Ltd is a ¢ompanv limited by gvardntee and accordingly does not have a
share capitsl. Every member of the companj undertakes to ¢ontribute such amount as may be required not
exceeding £ I to the assets of the ¢haritsble compan). in ihe eY¢nt of its being wound up while he or she is a
m¢mber, or within one year aft¢r he or she ceases io bc a member.
20
Related Party Transa¢tion
Cresceni Cafebar is a related trading ¢ompany for whi¢h the Charity is holding cash in transit to the atnount of
£8,671 at the year end.
-17-