The Crescent Pre-school Nursery Limited
A Charity and a Company Limited by Guarantee
Trustees, Report and Financial Statements
For the year ended
st
31 August 2024

The Crescent Pre School Nursery Limited
Reference and administrative information
Trustees (also Directors)
D Alston
N Massey
A Weston (Director only)
Registered Charity Number
1136237
Company Registration Number
06747556
Registered Offic¢
Charter Court
2 Well House Barns
Chester Road, Bretton
Chester CH4 ODH
Accountants
Bradshaws Limited
Charter Court
Well House Barns
Chester Road, Bretton
Chester CH4 ODH
Business Addresses
Crescent Children, Centre
Pinewood Crescent
Stoke-on-Trent
ST3 6HZ
Bankers:
TSB
43 Market Street
Longton
ST3 IBN

The Crescent Pre School Nursery Limited
Annual Report & Accounts 2023-24
This 161h Annual Report of the Trustees includes the financial statements for the year ended 31,
August 2024. The report follows the order set out in the SORP. The review of achievements and
perforniance section gives a rounded view of the Trust's achievements, together with activities
involving b¢neficiari¢s and community partners.
The statement of the Trust¢¢s' accounting and reporting responsibilities is included under the section
of Structure, Governance and ManagemenL which has been included in accordance with APB Audit
Standards, although this statement is not a requirement of the SORP.
Index
Page
Trustees Report
Structur¢, governance and management
Objectives and activities
Achievements and perfonnance
Financial review
Future Direction and Plans of Organisation
Independent Examiners, Report to the Members of
The Crescent Pre-school Limited
Statement of Financial Activities
10
Balance Sheet
11-12
Notes to the Financial Statements
13-17

The Crescent Pre School Nursery Limited
st
Trustees Report for the year ended 31 August 2024
The Trustees who are also directors of ilie charity for tli¢ purposes of the Companies Act, pr¢s¢nt thcir
annual report and the financial statements for the year ended 31st August 2024.
Structure, Governance and Management
Governing Document
The governing document of the Charity which is a company limited by guarantee is the Memorandum
and Articles of Association of th¢ company which was incorporated 12, November 2008.
Statement of tru5tees' responsibfilities
The trustees (who are also directors of The Crescent Pre School Nursery Limited for the purposes of
company law) are responsible for preparing the Trustces, Annual Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give
a true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and ihen apply them consistently,
observe the methods and principles in the Charities SORP 2015 (FRS 102);
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in operation.
The trustees are responsibl¢ for keeping adequat¢ a¢¢ountAng r¢¢ords that di￿lOse with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
th¢ financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Recruitment and Training of Trustees
The Charity's elected trustees are appointed at the Annual Meeting of the Trust on th¢ basis of
nominations received from th¢ Ex¢culiv¢ Committee to the Trust's specification concerning
eligibility, personal competence, specialist skills and local availability- New Trustees are inducted into
the workings of the Charity including Policy and Operational Procedures.

The Creseent Pre School Nursery Limited
Trustees Report for the year ended 31st August 2024 (Cont'd)
Organisational Management
The appointed and elected Trustees of the Charity are legally responsible for the overall management
and control of the Trust. The members of the Board who meet on a minimum of four occasions
annually carry out the work of implementing most of their polici¢s. Onc additional meeting is held
specifically to approve the budgets and finalise the Financial Accounts and Trustees report for
approval by th¢ annual m¢etin8 of the Board of Trustees. The Board works under th¢ chaim]anship of
the Chair of the Trust. The Board has adopted the Code of Governance published by the National
Governance Hub as a means of building governance capacity and skills.
The day to day running of the Trust is delegated to the Chainnan. The Nursery Manager reports to th¢
Board at their quarterly meetings.
Risk Management
A fornial review of the Charity's risk management processes is undertaken on an annual basis.
The key Controls us¢d by the Charity include:
Formal agendas for the Board of Trustees, Executive Committee and all sub-
Committees.
Detailed tenns of reference for all Committees.
Comprehensiv¢ strategic planning, budgeting and management accounting.
Established organisational structure and lines of reporting.
Comprehensive policies to ensur¢ that all insurance risks are covered
Formal written policies.
Clear authorisation and approval levels and
Vetting procedures are carried out for adults to safeguard the reputation of the Trust
and to minimise the risk of inappropriate persons bein8 accepted as employees or
volunteers.
Systems of internal control include:
An annual budget approved by the Trustees
Appropriate delegation of authority and segregation of duties
Identification and management of risks
Througli the risk management processes established for the Trust, the Trustees are satisfied that the
major risks identified have been adequately mitigated where necessary. It is recognised that systems
can only provide reasonable but not absolute assurance that major risks have been adequately
safeguarded against material mismanagement or loss.
Objectives and Activities
Charitable Objects
The aim of the Charity is
To enhance the development and education of children primarily under statutory school age by
encouraging parents to understand and provide for the needs of their children through a
community group by:

The Crescent Pre School Nursery Limited
st
Trustees Report for the year ended 31 August 2024 (Cont'd)
Charitable Objects (continued)
i) providing safe, high quality group play in which parents have the right to take part,
ensuring that this group offers opportunities for all children, regardless of race, culture,
religion or disability.
ii) encouraging the study of needs of such children and their families and promoting public
interest in and recognition of such needs in local areas.
iii) encouraging other charitable activities through which parents may help the children.
b) To further the development and education of boys and young men and girls and young
women through their leisure-time activities so as to help them achieve their physical, mental
and spiritual potential so that they may grow to full maturity as individuals and members of
society and that their conditions of life may be improved.
Aims and intended impact
We are an equal opportunity organisation and are committed to a workin8 environment that is free
from any forni of discrimination on the grounds of Colour, race, ¢thnicity, religion, sex, sexual
orientation or disability. We will make reasonabl¢ adjustments to meet th¢ needs of staff or children in
our care who are or become disabled.
Public Benefit
The public benefit that The Crescent Pre-school Nursery Limited is providing is to advance the
education of children below statutory school age in and around Stoke on Trent by the provision of a
kindergarten.
In setting our objectives and planning our activities the trustees have given careful consideration to
the Charity Commission's guidance on public benefit. As a charity, the parents of our children have
the assuran¢¢ that all our income must be applied for the benefit of the children attending our settings.
Principal activities of the Period
In its latest Ofstcd Inspection, the Nursery was judged to be Good. It is a constant aim to reinain as a
facility offering the very best in learning and child¢ar¢ for f¢wer than 5s. The local community
desperat¢ly needs the facility but struggl¢s to pay for it.
Achievements and performance
This year a new strategic 2 year plan was put in place by the Directors due to the upcoming changes
in governm¢nt funding. Resulting in building up our reserves which is evident in our accounts with
this known we have still been able to stay sustainable which is shown evident in this year's accounts
and we will continue to Strive to support stability for the future of The Cr¢scent Pre-school Nursery.
Th¢ nursery has been in a position to continue to employ high quality and highly qualified staff. W¢
continue with encouraging and providlng opportunities for Continuous Professional development such
as Foundation Degrees, Ba Hons, apprenticeships and GCSE'S we have also ensured all stsff have

The Crescent Pre School Nursery Limited
st
Trustees Report for the year ended 31 August 2024 (Cont'd)
Achievements and performanee (cont'd)
achieved Paediatric First aid and level 2 Safeguarding and Special Educational Needs training. We
also continue to be enrolled on a training scheme which has resulted in broadening the team's
knowledge. Two of our senior team and one of our practitioners are now in their fourth year on a BA
Hons in Early Years Course a member of the team has completed a level 3 SEN coursc and all the
team have completed SEND training to support our ever growing demand for SEND places within
our Explorers room.
There has been a continuous demand for 2, 3 year funded places, particularly our Sp¢¢ial Education
Needs provision places. Over this past year our Sp¢¢ial Educational Needs provision has gone from
strength to strength we are currently the largest and most successful early years setting that provides
such a tailored intervention we have a newly enhanced larger SEND room last year we became part of
a pilot to design a quality assured award for settings who demonstrate excellent inclusive practice
resulting in this year being the First Early Years Setting to achieve the Shine Award. Families who
access our SEND provision are from across the whole city we envisage this area of need across the
city growing each year.
The nursery has three childcare rooms which provided an opportunity to provide 0-2 year old baby
room, a SEND room 2-4 years and our third childcare room provides care for 2-4 year olds, having
the three childcare rooms provides maximum ¢hild¢ar¢ places for the local area and also SEND
provision across the ¢ity.
Ai the moment the nursery occupancy is predominantly funded for children accessing 2, 3. 4 year
funding and SEND provision. The rate for 2 year old funding is higher than 3 year funding so is more
cost effective. Wc have looked at the most effective sessions in regards to cost and staffing, whilst we
are obliged to be flexible under the funding ternis and conditions we have taken into account
maximising the number of children in each day with quality and flexibility and the sessions provided.
The Nursery Directors have set up an onsite café within the Children's Centre which the nursery
accesses for the main lunch meals and uses a I￿al supern]arket for all other food stuffs which has
positively impacted on food costs and quality. This Café has b¢en set up to provid¢ m¢als for the
nursery and local families who access the site, all profit from this are gifted to the nursery.
Financial Review
Incoming resources
During the Period The Crescent received funding from the Stoke-on-Trent city council for 2, 3 and 4
year old funding and other matters, which in total came to £379,846 (2023: £246,770).
Payment by the parents was made in one of two ways, directly receiving the payment from the parents
and by childcare vouchers provided by their employers.

The Crescent Pre School Nursery Limited
st
Trustees Report for the year ended 31 August 2024 (Cont'd)
Resources ￿pertded
The major costs during the period Continue to be wages which amount to £279.886 (2023: £249.065)
including employer's national insurance.
All truste¢s give of their time freely and no r¢mun¢ration or expenses wer¢ paid in the year. No
trustees or person connected with a trustee received any benefit from us¢ of our childcare facililies in
the year on more favourable tenns than available to the general publi¢.
Reserves Policy
The Trustees have established a policy whereby th¢ unr¢stri¢ted funds not committed or invested in
tan8ible fixed assets, which are the free reserv¢s of the charity, should be between three and six
months of general (unrestricted) operating costs and the Trustees consider that this policy provides
sufficient funds to cover management, support and administration costs to be able to continue the
activities of the charity in the event of a significant drop in funding, or business interruption. The free
reserves at the year end were £111,228 (2023., £34,986) are not within the above policy. Th¢ Trustees
are hoping to replicate th¢ results of this Period in next period's accounts which will move them
higher within the reserve policy,
Investment Policy
The Investment policy adopted by the Trustees is to maintain a hi8h standard of the assets of the Trust
and implement a programme of continual development to optimis¢ th¢ir use in line with the Charity's
objectives.
Future Direction and Plans of Organisation
Du¢ to the highly qualified Child¢ar¢ Manager and the Deputy Childcare Manager, the management
believe this is a positive attribute for current and future staff to encourage them to study further
enhancing quality. Additionally this has encouraged, three members of staff to undertake their BA
Hons in Early Childhood Studi¢s which will b¢ Completed May 2025. We are also committed to all
the team developing their SEND training further in the coming year. Therefore we are committed to
employing highly qualified staff, which will result in the continuation of the high quality service
currently being provided.
The childcare manager is committed in planning to secure funding to develop the nursery for the
children and 0-4's in particular the expansion of Special Educational Needs childcare places to ensure
that the nursery continues to provide an enabling environm¢nt outdoors as well as indoors, providing
optimum opportunities for the children to learn and develop essential skills that will provide strong
foundations on which future personal and academic achievements can be built. This in turn supports
children from deprived backgrounds to 'buck the trend, of lower achievements and extends the
learning opportunities for all th¢ children who a¢c¢ss the nursery now and in the future.
In addition to this, The Crescent Pre School Nursery support the local offer of15- 30 hours funding
for working families with eligible 2 and 3 year olds, whilst ensuring staffing costs are effective and
Continuous professional development is upheld.

The Crescent Pre School Nursery Limited
Trustees Report for the year ended 31, August 2024 (Cont'd)
Significant events since the year end.
There hav¢ not been any significant events sinc¢ thc year end.
Reporting Accountants
A resolution wil I be proposed for the re-appointment of Bradshaws Limited, Chartered Accountants and
Registered Auditors of Chester as the Indep¢nd¢nt Examiners.
Bankers
The bankers to th¢ Trustees remain TSB.
This report has been prepared in accordance with the special provisions for small companies under Part
15 of the Companies Act 2006.
Declaration
I declare, in my capacity as charity trustee, that: .
The trustees approved the report above on 7th May 2025
have authorised me to sign it on their behalf
11)I iLJaSb,-
A Weston
Director

The Crescent Pre School Nursery Limited
Independent Examiner's Report to the Trustees of
The Crescent Pre School Nursery Limited
I report to the charity trustees on my examination of the accounts of the company for the year ended
3 1st August 2024 which arc s¢t out on pages 10 to 17.
Responsibilities And basis of report
As th¢ charity trust¢¢s of the company (and also its directors for the purposes of company law) you
are r¢sponsible for the preparation of the accounts in accordance with th¢ r¢quir¢ments of the
Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the company are not r¢quired to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,).
In carrying out my examination I have followed the Directions given by the Charity Commission
under section 145(5Xb) of the 2011 Act.
Independent exv4miner's StY4tement
confirni that I am qualified to undertake the examination because I a member of Institute of
Chartered Accountants An England and Wales,
I have Completed my examination. I confirn] that no matters hav¢ come to my attention in connection
with the ¢xamination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the company as required by section 386 of the
2006 Act. or
2. the accounts do not accord with those records. or
the accounts do not Comply with the accounting requirements of section 396 of the 2006 Act
other than any r¢quir¢m¢nt that the accounts give a 'tru¢ and fair view, which is not a matter
considered as part of an independent examination. or
4. the aooounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities [applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in th¢ UK and Republic of Ireland (FRS 102)].
I would drawtlte reader attention to note 19 of the financial statements. Otherwise I hav¢ no further
¢on¢er
have ¢om¢
oss no other matters in connection with the examination to which
attenti
Id be draw
In this report in order to enable a proper understanding of the accounts to be
reac
Charter Court
Well House Barns
Br¢tton, Ch¢st¢r
CH4 ODH
Bra
aws Li
Chartered Aoooun
Statuto
7. May 2025

The Crescent Pre School Nursery Limited
STATEMENT OF FINANCIAL ACTIVITIES
(ineluding income expenditure aeeount)
for the year ended 31s¢ August 2024)
Unrestricted Restricted
Funds
Funds
Tolal
2024
Unrestricted
Funds
Restrleted
Funds
Total
2023
Notes
Income from:
ncome resources-
Charitable Activities
Investments
Grants
444,840
458
1,346
444,840
458
1,346
313,892
327
313,892
327
Total
Expendlture on:
Cost of generating funds
Charitable activities
372,127
372,127
326.623
326.623
Total
Net incoming l (expendlture)
74,517
74,517
(12,403)
(12.403)
Reconclllatlon of Funds
Total funds brought forward
40,761
40.761
53,164
53,164
Total funds carried forivard
The notes on pages 13 to 17 forni an integral part of these financial statements
-10-

Tbe Crescent Pre School Nursery Limited
BALANCE SHEET
As at 31" August 2024
2024
2023
Notes
Fixed 855e¢5
Tangible assets
10
4,050
5.805
Current assets
Siock
Debtors
Cash at bank and in hand
542
6.118
118,356
542
15.495
26,714
12
125,016
42.751
Llabllltles
Creditors falling due within one year
13
79
Net eurrent assets
111,228
34,956
Total assets less current Ilabllltle$
115,278
40,761
Net As$et$
The Funds of the Charity
Unrestricted income funds
14
115,278
40,761
Total Charlty Funds
The directors, statements required by Section 475(2) and (3) are shown on the following page which fom)s part of this
Balance Sheet
The notes on pages 13 to 17 forni an integral part of these financial statements

The Crescent Pre School Nursery Limited
BALANCE SHEET (continued)
for the year ended 31" August 2024
For the year ending 31" August 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 r¢lating to small compani¢s.
Directors responsibilities:
the members have not required the company to obtain an audit of its accounts for the year in question in
accordance with section 476.
the directors acknowledge their responsibilities for complying with the requirement of the Act with respect to
accounting records and the preparation of accounts.
The financial statements were approved by the board on 7, May 2025 and si8n¢d on its behalf by
.. N.L) Iu.o,Altr
A W¢slon
Director
Company Registration Number:. 06747556
The notes on pages 13 to 17 forni an integral part of these financial statements
-12-

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31st August 2024
Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied
consistently throughout the period and the preceding year.
1.1. Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The
financial statements hav¢ been pr¢par¢d in accordance with the Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accounts in accordance with the Financtal Reporting
Standard applicable in the UK and R¢publi¢ of Ireland (FRS 102) issued on 16" July 2014 and the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act
2011
The trust constitutes a public benefit entity as defined by FRS 102. The Trustees consider that there are no
uncertainties about the Trust's ability to continue as a going concern over the next twelve months.
1.2 Fund accounting
Funds held by the Charity are:
Unrestricted general funds - General fuiids are unrestricted funds which are available for use at the discretion
of the Trustees in furtherance of th¢ g¢n¢ral objectives of the Charity and which have not been designated for
other purpose5.
Grant fund - these are funds set aside by the Trustees out of unrestricted general funds for specific future
purposes or projects
1.3 Incoming resource8
All incoming resources included in the SOFA when the Charity is legally entitled to the income and the amount
can be quantified with reasonable accuracy.
1.4 Grants payable and reeelvable
All grants are accounted for gross when receivable. Grants payabl¢ are recognIs￿ as expenditure when the
commitment is cntered into.
1.5 Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all
costs related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with use of the resources.
13-

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the year ended 31" August 2024
1.6 Investments
Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss
taken to the statement of financial activitics.
Cashflow statement
The Charity is exempt from the requirement to prepare a cashflow statement because it is a small Charity.
Unre5trlcted Restrlcted
Funds
Funds
Totsl
2024
Unrestricted
Funds
Restrlcted
Funds
Total
2023
Income from Charltable actlvltles
Nursery fees from council
Nursery fees from parents
379,846
64,994
379.846
64.994
264,770
49,122
264,770
49,122
Investment Income
Bank interest receivable
458
458
327
327
Crants
Government Grants
,346
1,346
-14-

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the year ended 31" August 2024
Unr¢51riet¢d Restricted
Funds
Fund5
Total
2024
Unrestricted
Funds
Restricted
Funds
Total
2023
6 Cost of charitable activities
Costs directly allocated to activities:.
Play supplies
Food
Wages (Note 7)
Rent
Insurance
Staff training
Repairs and maintenance
Printing. postage and stationery
Bank charges
General Charges l Telephone
Subscriptions
Depreciation
Advertisins
Accountancy charges
Sundry Exp¢ns¢s
Lale Filing Penalties
Legal Fees
16.956
31.681
279.886
19,857
2,559
1,427
5,082
381
60
1,908
70
1,755
734
9.160
275
16,956
31.681
279.886
19,857
2,559
1,427
5,082
381
60
1,908
70
,755
734
9,160
275
4,753
34.285
249,065
19,827
2,293
1.427
4,567
299
60
989
106
3,109
4,753
34,285
249,065
19,827
2.293
1,427
4,567
299
60
989
106
3,109
1,862
196
3,100
685
1,862
196
3,100
685
336
336
Staff numbers ind ¢o$t$
Wages
Nalional insurance contributions
Pension Contributions
264,761
10,578
4,547
264,761
10,578
4,547
236,849
8,344
3,872
236,849
8,344
3,872
There was an average of 21 (2023.19) members of staff in the period.
The key management personnel of the charity comprise of the nursery managers and charity secretary. The total
employee benefits of the key management personnel of the Trust were £37,903 (2023.. £33,462). No employee
of the charity received emoluments of more than £60,000 (2023: none).
Trustees, remuneration and expenses
None of the Trustees rec¢iv¢d any remuneration for services to th¢ Trust. The Trustees did claim expenses
incurred on behalf of the Charity.
Taxation
The Charity's activities fall within the exemptions afforded by the provisions of the Corporation Tax Act 2010.
Accordingly, there is no taxation charge in these accounts.
-15-

The Crescent Pre School IYurs¢ry Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the year ended 3151 August 2024
io
Tgngible fixed assets
Motor
Vehicle5
Fixtures,
Fittings and
Equipment
Total
2024
Cost
At I st September 2023
Additions during the year
Disposals
10,158
17.668
27,826
At 31 51 August 2024
Depreciatlon
At I, S¢ptember 2023
Charge for the year
9,481
677
12,541
1,077
22,022
1,754
At 3181 August 2024
Net book value
At 31 $t August 2023
677
5,127
5,805
At 3151 August 2024
11
Debtors
2024
2023
Trade debiors
Prepayments
Other Debtors
3,604
2,514
7,691
5,419
2,385
12
C8sh at bank and In hand
2024
2023
Bank accounts
13
Credltors- Amounts falling due withln
one year
2024
2023
Othcr Creditors
Accruals
Corporation Tax
5,244
8,444
100
3,695
4,000
100
-16-

The Crescent Pre School Nursery Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the year ended 31" August 2024
14
Analysis of net assets between funds
Restricted
Funds
Unrestricted
Funds
Total
Funds
Fund balances at 31" August 2024
Are represented by:
Fixed Assets
Current assets
Less . Current liabilities
4.050
125.016
(13,788)
4.050
125,016
(13,788)
15
Capital commitments
There were no capital commitments authorised or contracted for at the year.
Taxation
16
The Charity is exempt from taxation on any income or capital gains.
17
Control
The Charity is under the control of the Trustees.
18
Company limited by guarantee
The Crescent Pre School Nursery Ltd is a company limitcd by guarantec and accordingly does not have a
share capital. Every member of the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a
member, or within one year after he or she ceases to be a member.
19
Related Party Transaction
The company is owed £2,385 (2023 - £2,385) at the year end by Crescent Cafebar Ltd, a trading subsidiary of
the Charity.
-17-