CHARITY COMMISSION
St Aidan's Day Nursery Trust
Roglstration numbor. 1139082
Annual Report and Financial
Statements
31 August 2023
dOdd&co

stAKlan's Day Nursery TnMt
Contents
Roler•n¢& 8ThJ Adminthlh* Detsils
Tru8ts0s' repjt
Tru$ts88' rgsporY8its'lii98
Inde￿n(lent a￿litOrs, report
Statsmont offinanc4al adiths
Balanr* sheat
10
Cash fiow st*m•nt
11
Not¢s to the finanraal slaternÈnts
12

St Aldan's Day Nurnery Tn￿1
Reference and Administrative Detsllx
Ch•rlty nam•
StA*Jan's Day Nu￿ry TnJ5t
Cha￿ty r¢ghtrntion numb•r
1139
Prln¢lpal office
VKtoria Placè
CARLISLE
CA1 1LT
R•gl¥tsrnd offi¢¢
￿￿t￿la Plac*
CARUSLE
CA1 1LT
M pAu￿Y
WMili*1r￿n
K Dal91￿ IAkwntsd 15 No¥émtw20221
anager
Audl
Dodd & Co Audit Lthnrted
FIFfEEN R058hll
Mc￿tyaMery Way
R¢￿h111 Estste
CARUSLE
CA12RW
Page 1

St Aldan's Day Nutsery Trust
Truslees. Rewt fortho Year End•d 31 August 2023
Th8 finarKial statements habp been prepared in ￿th the actOLMrti￿ FKJlicw 58t out in the ac￿Unts
8nd comFly wrth the chanty's gownirrfJ documen( thè Charities Act 2011 and A¢tounb"rrfJ and Report*)g by
Charil*$'. Statsmènt tsf Racemmonded Pr3¢*"¢¢ ¥Ff4i¢*4e in the UK and Repub￿¢ ¢f Ireland.
Sl Aidan's Day Nursery 1$ wi51ered as a ¢h4Fty?￿ 11* Chaiity Ctynmistsirffi.
Th¢ tharity 1$ goYem¢d by its Trust D¢¢d dated 20 Aug￿t2010.
Trust￿ from Septgmt*r 2022 to Auth￿t 2023.. Marfin kkmphy and Mithrwn. Kathering Dalgbish was
appointed as a T￿￿ee on 15 No¥ember2022.
The trustees and management have Ihe Maj￿ risks to Ihe charrty ts exposed, and systems or
FYOC8(lurtrs ha￿ ￿•n put in ￿at* to manag* 1t¥)se nsks, detafied in ts mityb.ry acbon ar￿ slatus •xplanatK)n$
in Ihe miThJte
Thè day to day njnrting of thè nutsery ts de￿gated to manager T￿tt￿ SF¥rt5 thBir tinè bèfvrtèn both $it8s',
however the deaS￿nS regarding the 04ervJl directi￿ ofts we deternin&l ty ts tnjstees.
The trvstees have the po*Er to woint trustees ar#J in ewrt of a rew appoinb7* appropriate training
and induc*'on procedures are ￿a￿.
èct￿* #nd AethNI•8
The chanty's otyocb"v6s ale..
To *Jvanct Ihe educats.on ofchAthn Cc¥npLlwSc￿)ol ago. by recer¥ing and carirvJ for such children in a
day nwsory Wovhling sAfè 8nd sab"sty"r¥J grtsup Ktsy •nd
To encoura￿ ¢4hor8¢tivths I1*Wgh￿ffith par¢nLs m)y l* th*J￿.
To ¢** all suth trMng$ 8$ shal fi#tt*rlhe trust
To ¢orry out suth other leg81 purp95es f¢*r the •Jvancwnent of e(kKabon 89 the Irusteos shall from time tr)
by deed ststed to bg supplementsl to Ihis deed ￿ their Imanwrws w15ent declare.
In d*rminirbg these c*J'ectNes the Twslees paKI duo ward to the CharTty Convni55ion guKlance on putAic
During Easter 2023, vaiTr)us completth￿S[raf￿s were hekl arx¢J5s b)th nur5erie5 c>Jnr4urting wrth lh8 Eastsr
Fayrg$ he￿ 81 bgth nurSer￿S on 2510312023. A crynbined totsl of£2.638 was rawd.
Add￿Onalty, after a meeb.ry wth Petsr Tyson's in Apn"l. expl*"nThJ Ihe many thallenging 0￿rat1)nal and slaffing
issues. trey agreed to SUPFthI the nurseries by donats"NJ £51xI per month. for6 montts.
Thg purpose of thg fvn(kra¢¥in9 to rwe morw to wrthase educalicnal resour￿, t4Joks and toy
With￿rt addin9 a 2nd ￿nUal increase io r￿r$ery fo0S.

St Aidan's Day Nursery T￿￿1
T￿￿tees. RepNt for the Year Ended 31 August 2023
Both stes conbroJe to be {ec￿￿¥ed as-Ckrtst*bJiNd" ty Otsted t1¥0￿hOul avjié period.
Debtors conts"n￿ to bo aswb¥ety. blrt8e￿1I¥eIy. minimis?
0￿r 90% of nurswy fees are cc41eLled prwjrto tht 51h oftr* month.
Th• unfore5eon Bank Holklays of 19th Septwnber 2022. ts Queen's fvnerat, aThJ the King'$ CLYoThal'on on 8th
May 2023. irnpacted incorrw. PohGy for nursery cb)sure dayslBank Hclidays is that no th8rg8 is rnade. As fees
were akeady calculated and issuerj to al parwnts in AUg￿t 2022, prior to th? announcement of these events.
credits were iSs￿d to all parènts whose thikI￿n WOLld have otherw attended. Thi8 unavoidabty increased
outgoings witti refvnds is$L￿d to those paren1¥ chldren left in Ihe Summer 2022 period. Those who stll
ottend Ih8r&aft¢rh$ve bepm thised that tr* creditwl be ￿￿Ucted from ftrture lees, WTya¢ting ngt Incom$.
Wrth staffing at a Lyitscal poirt the de(asKJn was taken to awwd 8 10% pay rise to •1 stsff in ￿ri12023 to support
staff retent*)n, (￿b"n￿ty, And moraK•.
To improv* nur¥erylp8rerta ¢￿￿n￿atK1n9. engaJemerrt and m8n&aemen( St Aidan's Day Nurstirios
ccffjmitted to a monlNy $Ofva￿ subscription Blossom, a r￿n￿￿d nU￿ry $offivare Specialist in February
2023. After a SuC￿$fiJI tri￿ perrod. this has nrw bBen inlwc4Juc•a as a pelmanenl *atrJre for parents to ac￿$
li￿ updatss on chikd lèamrvJ, th.
Th• ¢harity dots not hohj any agfeementswih pr0kn￿l￿jn￿￿tser$ CK eommerual partiCp9t￿.
Rl•k management
The trustees have assessed the rrbaj.or riskg to thè eharity i4 exposed includes the financing of the
(knarity's operats"ons. The tnjstees are sabsffitd that systems a￿ in to mith3ate eXPOSUTe to the major risks.
am forth• Futurn
The 11>year kase expFry at VKknria Place. arKI knase review request at HaThaby are wthrgoing simultaneous
discussions and negalKetions. On that basi$. fvlurg wnnmtrngnts We Gffj hokl until 6uch b"m8 that awabl8
t¢rms al boih srtes are conchjded.
Tho finanual posib"r￿ of the chartty Twnairffj rctmjst, desprte thwfecedent•d op•rab"onal costs. Onè of thèm bein9
an Unann￿¢ed retrosFective demand on 8 Ocrei* by then Cumbria Cgunty Cguncl.. a 33% rgnl
Increase fof Vicloria Place. In addthon, th¢ surn of £8,157 was demanded for back payment for those
r￿r0$F•the rnnt ri￿$, aeerrf*rvJ to ts lease. shoLld hm vnpthented tn Sèpt 2016 and S8pt
2019.
A 9% incr￿8e to nursery fee5 from Sept&))ber 2022 a cost ￿ttIOn review WTth currenvnow suppliers
assisbj effeth'vety. Stsff C￿ntinuity, Mor8￿ aThJ FYthy￿tiro frcm within conlHIL* to Flay a maj'or rokn in fvlfilirg thg
(*ariVs oèj'gctives.. advanor¥J childr8n's8ducalion and Sa￿￿ard thw"rwfft.
The total unrestncted ￿serveS at 31 AwJust 2023 TA*rè £1.361.W freg resgrves of £1.191.212 due to
£170,756 of ￿serveS t*"ng hdd as txrrfJibJt r￿ed assets. The totsl expendi￿re tr* year was £1,232,471
whi¢h, apportioned o¥gr 2 months. va £205.412 and therefore the chanty's free resèNts èxc*eds thè
eurrèntfèsèrvès polrcy of hd(*ng 2 months of eyper*thture.
The tharity 18 abb, should it ￿ to do so. to deploy reserves to seek altemative or new prernises to M. r#th8r
than ￿Se, Shoukl a laVour￿e location rnatenali58. Thi5 continues to be by the trustees every 6
months.
Th8r8 ￿re Th) ￿ndS held On 31 Awjust 20231h8t restrithd ar*J unav818bltr for purposes.
Pagg 3

Sl Aldan's Day Tn
Trustegs. Report for th• Year Ended 31 August 2023
The princyl Sour￿ of f￿￿Ing lor the thanty arp Govwnment EdwtvJn G￿nts and fees wd by parents ofthe
chddren in th8 nursery.
Approvod by th• TfUSt•Ès on 2 Apr* 2024 •bJ Sig￿ on their behalfby:
M Murph
Trustee
W Mitc*irtsc
K DalglE
Tnmtee

St Aidan's Day Nurs•ry Tntst
T￿￿198$. R￿￿￿$1b1IIllfjS In rglatlon lo tho Flnanclal Statements
The trustèts ￿spon￿b￿ ￿ prep8ri￿￿ the Trustse$' RO￿ ond ts fina￿la1 statsments in acc4>rdanc4 with
aM)Iic8bb law al￿ Unrted Krydom Aixwntir¥J Standards.
1*44 applirablo to Char￿e$ in Engla￿1 and W8ks requwes the trustees to p￿pare fin8ncAal statements for
each financial year whK* gNe a tn￿ fair view of the stat• of affa.rs of th• charity and ol thv ineoming
resourcas aThJ aKplub"on of rasourcès of thè thaiity for Ihat wod. In preparing these financid ststements, thè
trustées are required to".
stl•ct SUrta￿e aecounb.ng pok"e* and thèn XPFty thern CA)nsistenty.'
ob5ÈNè thÈ ￿￿thr*￿S and wnople5 in the Charthes SORP.
make Judgements and 8stirnatesth* ¥e reasonabk and W￿yent
state whether aFvIK*Ae actounting stsndards ha¥e teen sut¥ed to any matarial *JartUTes
disdo*J and 0x￿aIned in the financial statttmonts", 8r¥J
propar• tho finan(ial stat8m•nts on lh• CO￿*M basis it is 4naFproK¥wl¢ to pr•surnt 1hat th
ehanty wll continue in tMJsiw.
Th8 trust8as ¥r8 r8SwnSib￿ fL¥ kggprrrfJ •¢c•unting rooyd$ thai (ti5(4ose wilh reasonable acuJrJty 8t
any time th¢ fina￿la1 p05ibc￿ of the tharity and enatAe them to ensure that tho fnanrial statements tomply wrth
the Ch8ribes Act 2011, the Charity (Accounts and Rèports) ReguLgtsc¥)s and th• provisFons of Ihe ttU5t ds•d.
They are responstle for safeguar(fing the assets of the tharriy hence for t*ing reasonabb ¥teps for thg
w•b*ntK)n and d8teth.on Offr8￿ cth8r IrreguLqnt￿.
Page 5

Indep•nd•nt Auditorn. Report to tho Trustees
St ￿dIn.$ Day Nurwy Trust
Oplnlo
We hav• audtsd thè finan￿81 Stalern￿ rA Sl Aid￿￿ Day Nursery Tnjst {tho 'tharityl for the y8ar endèd 31
August 2023, $8t out on pag85 9 10 20 which cornprise fv Ststernent ol FinancAal Acti¥riti"es, the 8alanee S￿,
the Staternenl of Cash Flows antj the rnIat￿ notes. Thè financkal repor￿0 framework that has been applth in
their preparation is applicable arml United ￿r￿jdcrfn Ac£ountign Standards. induding Financ￿1 Reporhng
Standard 102 {FRS 1021 The Financial Rew)rtiThJ SlaTrJard apF4irabl8 in th? UK RepLth ol ￿LiTrd IUnrt•d
￿.￿g￿￿ Gerwalty A• Accountn9 Pl￿1￿e).
In our opinion the financlal statements..
give a tsug and lair vivw of tIE stste of the Charrty's affairs as at 31 Aiwt2023 atvj of its inc%xning fSSOUTCgS
8rKI 8ppli¢ati(Yi ofres0ur￿. for the year Ihen en￿￿".
have been proyly pwared in aceordartt vfilh United Ifjwm Genernty Accerrted A(tounlirvJ Pracaice
appli¢ableto smal￿1 trntities". aThl
have be•n prwrud in accordance￿7¢h tt* ￿UiremertsOfthe ChariWAct 2011.
Bas1# lor opinlon
Wa Cor￿U￿ed our audrt in acoydance ¥nth International Stsndards on Aud￿ng IUK) IISAS IUKII and applK*Iè
law. Our respO￿l￿1￿e$ uThYer those standafds are fiJrth•r ¢Itt$L￿"bod in th& Auditofs responstbilities for th¥ audit
of the financial ststements section of our reporL We are indeFen(knt of1hè d￿rity in acwrdance wth the ethical
uiremerits that arn rdewdnt to our audit of Ihg finanrial ststements in the UK Induding the FRC'S Ethical
Standard have bj1fil￿d our ot￿r othical reSpon%bI￿eS in acKordanc4 wrth these requiramants. Wè
bo1￿ thatthe 8u¢*t eviden￿ ¥st ha¥e obtw.ned ts Suffic￿rtar￿J awopiAt•tO a basis for our opinion.
Conduslorro rnlatEng to oolng con￿rn
In a￿l￿n9 the finanoal stat•n￿S, ￿ haw condLhl&J that thè bitstse's use of ts wirg ¢(*￿eM basis of
accounting in thè prewation ofthe finar￿A￿ statements 15 aPPTopnate.
Bas¢d M thtr work 7Ae have p*jffl￿. not thnbfied w maleiial unc8rtaiwth3 ￿tating tg mnts or
condttion$ thaL iTrJividualty or may cast signtttsntdoubt on thè chwitys abilty to c£nthnue as a g)iTrJ
concem for a ￿r￿Jd ofat ￿&51 12 rnonths frun the finanaal 3tatemenls are a¢Jihorised for i8sue.
Our r¢spon$its[￿e￿ arnl the responsibilths of the trustO8s wlh to going corKem ￿ dgscriw in Ihg
1gvant¥ections ol this rewL
Oth•r knlorniatlon
The other inlonnakn cornprn•slhè infornalth Inchjd￿ li annual report. otherthan the fm8ncial statemonts
and our auditorfs report therèon. The trustees are [espo￿*1¢ for thg other information. Our o￿Tri0n on the
financ￿1 statements does not rxwer the other infonnab.on and %%e do not express any lom ol assurane•
(y)nclu5ion thereon. In ¥vth our audit of ts financial Ststery￿nts. our responsibilrty is to ffjad Iha
inf0m1at￿n and. in doing so. cons*Jer whether the other information i% materiaTry inwnsi8t8frt wth the financial
statements or our kn￿￿ed9* obtair￿d in the autht or other*ise appears to be materially mi5Stated. If we identify
such material in£￿SiStan￿$ or #Fparerrt rn8terial mwtalwnents. we required to detemiine whether Ihere is
matenal misstatamtnt in thè fin￿￿81 slalements or a m*rial misstslement ofthe ottw tyilormab"on. If. based
on the wgth we have perfornwd. we cfjnck￿ that the￿ is a mthial mtsstaiorn•nt of other inlrym8bon, w?
xrÈ required to rewtthat IXL
We nothing to report in Ihis regartl.
Pag• 6

Independerrt Audito￿. R•port to th• T￿￿te¢S of
St Aidan's Day Nur¥ery Tru51
c¢)ntinued
Matters on whkh w• ar• r•qulr•d to r•port by •x¢•pOon
In Ihe light of the knowlBdge and und8r5tsndir¥J of ts Charity aThJ its emronmont c*rtamod in tho coursg of thè
audrt, have not identified material misstatements in fv Tnts￿e$. Annual Rtrpojt
We have nothiw to rewjrt in re6pecl ol the folM"rvJ matters Charibes {A¢c(Mmts Re￿rts)
Régulations 2008 rBquire$ to wwtto yov rf. in our opliv￿.
th8 informab.on gN•n in thè Fmantial Statements 15 In￿n919￿ in ary rnaierial resp8ct vrith Trustees,
Rèport," Of
Suff￿￿1 a￿untI￿j rectxds have IKI t¢en kept
FinJn¢i81 Ststanents are 8grewMntwith ts ¥￿￿•ntir￿j records and relums." or
we have not al fv W￿￿m¥bOn aThJ e¥￿81￿￿￿& r¥9￿re tor cw 8￿j
Our oty'g¢tivgs arg to cl)taTn reasoriabkn assuranc* about ￿ether the financial statements as A whole are free
from Material MI￿tstements, whether due lo fraud or erm, and ID an audrtor's report that indudgs our
opin￿n. Reasonabl6 8ssur8ne• is 8 high ￿v•1 of assurance Ixrt is Tr)t a 9uarantee that an audit conducted in
aeeordance wth ISA5 IUKI wll aK¥ay5 d￿ect a rnaterial mi83tatement wh•n it oxists. Misstat8rnonts can aris
frorn fraud or ewrry and are cOnS￿ered material. if iThYiwdualty or in aggregate, they could ￿asOnab￿ L* axpect8d
to inftuence the economic de(asion5 01 users taken on Ihe basi8 oftlwè ffinanaal stthttmènts.
A futth¢T de5criptron of Qui wwgns1¥"lit* for Ihe audit of the financi81 statements ¢s located on the Financial
R•porting CourKil'5 4¥*b¥ite at vMw.frGor9.UkJauditresp￿sib1lbe￿ This ¢j￿￿p￿"On forms part of ouf auditors
Je
R•8pon8lbllStl•8 of trust
As explained more in the Trustees. Respons*lrbes Statemert set out on page S. thtr trustees a
responsible for the preparation of the Financ¥al Staternerts whith gtvg a true aTrJ tsir vi•v. and for such inl?ma
control as the ￿SleeS detemine is ne￿sSary to enable the preparation ol Financial Ststernents that are free
freffi material mi£staternent. %%4thdue to fra￿1 ￿ wror.
In preparing the ffinancaal statements. ts Intstees a￿ responsitAe forassessi￿ thè tharty's abilty to wntinue as
a going concern. tJiscaosing. as applicable. matters rdatad to gthng con¢¢m and usiNJ thè goiThJ o)ncwi b8si8 of
attounthng unless the t￿￿te&S erther inteFvJ to liquidate the company or to cease operations, or have no ￿elL$t
altematNe bui to do so.
Our rn•pon$llAlltl•s lortho audlt of th9 1knanclal $￿t￿nents
Wg identify and asses¥ the risks of material misststement ol the thanoal staiements, vknethor dug to froLtd or
error. arKJ then desvjn an¢ perform audrt pr(Kedures fesponsNe to thoge risks. ineluding obtain￿g audr( èvidenee
that is suffi¢xnt and approwiate to provth a bags lor our Opin￿￿.
In Kl•ntity'ThJ and assessing rtsks ol material misstatem￿1 in resFÉd ot irwuknriw. indudry fra￿￿ •
nofvcomp1iancevrith1￿s arKI regula110r￿, ￿ consthred the
r&sults of our ènquwigs of malagen￿t Ihtir trAm aThY assessff*nt of th& risks ol
irTegularibe5",
èny matter5 *jentir￿ t￿lI¥j obtaiwl arKI the d￿ri￿$ documentation ofV*ir.
polic* and pro￿￿UlES relatiw to..
id?ntifyiThJ, eV￿yatir9 and ¢cffiplyirg with Iwws and regul*"ons and vth8th8r tlw arè a4varè of arty
in*ances of non-(￿p1k8￿x',

IrKlependefft Audltovs. Report to the Tntstees of
St Aidan's Day Nursery Tntst
C(￿t￿lued
detecting respO￿fing to ￿ risks of fra￿1 whether h&* knowl* of •ny ortual
int•ma contro15 ests￿1$hèd to mrfigate risks of fraLhd or nonllcornplian￿ with la￿ regulati¢)n$,'
Thè matt•rs discuss￿ among thè autht team règardiro htrw and wknere frBLKI m¥ht occur in
finanoa statemgnts and ary F4Jtsntial iThJKatC¥B of fra￿a.
A¥ a rgsuK of procedures. w8 cJJnsMJered the c￿p￿￿￿rOeS and in￿nINe$ that may exi%t withn the
organi$8ty'on for fraud and Klenb"fied ￿ greatest potsntial for fraL*Y to be in r8lats.on to ￿￿nu9 recLJgnitiefi ar
manwJement override ￿1th. in ComMc￿ wilh all *Jdrts urnJ6r ISAS IUKI. ara wifed io pèrfom spaufic
pro￿dUleS to respond trj thi% iisk.
We also obtsined an undetstsnding of the bEgal and regulatory frarnv•KJth that the tharity oper8t8$ in. focusing
on pro*isigns ofthosg laws and regulob"on5 that had a (krert effed on the d*rminatK*n of rnatersal amounts and
disdosures in the finanaal stthn￿ts. The key I￿8 and reguL3b"ons considered in this c£*ntext was t￿
Chatities Act.
As a result of perfomiirvJ the at#)Ne, in re¥¥)rw to nsks wJentifi8d. ￿ dhl not id•ntify any kay autht rnatters
related to Ihe potential risk of fr8ud or no￿tarnpl￿4nC4 wilh Lgwra and rngulatiOr￿. In addiaon to thg abovg, our
pr¢ctdurès to rèspond to *￿ent￿￿1 included the frAkM'r¥J.'
I￿*￿n0 thè fmancial Statemènt d￿rIOSureS 8r¥J testily to SUFP)rbrs ￿c￿mentaliOn to assess
¢¢¥nplianc¢ wilh pwsions of rdeyant aTrJ regukb.ons descnbed as hawng a dIr￿t effect on the
finanaal statements",
errfjuiring of man&JementconcemiThJ acbjal ar#J potentid Wbon ar￿ daims".
perfomiing anatyb"C￿ procedures to •Jenty ary unusual of urw•d•d MIa￿nShIpS that may indKat&
risks ol rnaterial mi$51atw￿tdu0 to fr4￿J.
r•ading minute¥ of mwkn"ng5 ofth05e charg8d go¥BrrwTh. and
in addressing the risk of fraud tr￿ugh management obwr*Je of controk. te8ting the appropriatene$$ of
journ81 entries 8Th1 Dtsr *ljustrn8nts' assessir9 w￿r the jLKlgements made in makirvJ accounting
estimate6 are indiutive of a wtsnbal tsas". and evaluating the business raIN)na￿ of any $i￿1ficant
transactions that are unusual or outsideth& no￿al c￿Jr$0 Of￿ chanty's wo
We a150 communK*d r818vant h1entif*d I￿ and regulations a￿1 potentsal fraud risks to 811 ￿￿•Mènt te
members and remained alert to any iThScats"ons offr3￿j or r)ofvcompli*K• and rtgul8tiL￿5 1hro￿jhoul
the aud
Us• of our rnport
This report is rn•Je soley to the trustees. in accordance with Part 4 of the Chwilies {A¢￿￿￿S and
Reports) R•gula￿￿$ 2(￿. Our work has be￿ undertaken go thal * moht slato to thè eharitys trustées
those mattets a￿ wired to state to them in an auditorfs Twrt for no other purpose. To the fiJlle5t
èxtent permitted by law. do not accept or a¥sum¢ responsit41ty to anyone other than ts charity and the
¢h8rity$ trusts¥3, for ouraudrtTrhThL fotthLS reporL or forthe opinions we have foJmed.
. A/.J,. [ AJ,è
FIFTEEN Rosehill
Montyomery Way
Rosehill Estatè
CARLISLE
CA1 2RW
t)odd & Co Autht Limrt&J
Chartered Accountants & Registernd A￿￿1t0
2 April 2024
Otrjd & Co Au¢lt knmited is elvJit4eto &t as an a￿lItOr in termy ofsecth)n 1212 ofts Compank8s Act 20thS
P•J8 8

St Aidan's Day Nursery Trust
Stat•m•nt of Flnanclal ActMUM for the Y•ar End￿ 31 Aug￿1 2023
Unre•trict•d Totsl Fund• Tot41 Fund•
Fund8
2023
2022
Mot•
In¢om• 4nd fr¢m:
OthertradirvJ acbwt*s
In%￿knent in￿rn￿
Charitable acbwbes
Totsl incomtr
4.015
1.922
1,176,189
1,182,126
13,953
1.177,404
1.200.259
13.953
1.177,404
1.2Lb).259
Exp•nditur• on:
Raising fvnds
Charitable Bcbw
Totsl expentjrture
378
1.232.093
1232,471
378
1.232,093
1,232,471
1.113,877
1.116.480
Net movwnents in fijnds
132.212
132,212
Reconciliation ol fund•
Total funds brought forward
Totsl fvnds ¢amed lomard
1.394.180
1.361.968
1.394.180
1.361.968
1,328,534
1.394.180
AJI of th8 in¢Th ar¥J expenditure in 2022 rnlated to uryestricted fiJr*ts.
The notss on paw 12 to 20 brm #n inkngral p8rt ofthe5e )Inanrial 8tatements.
Pa￿9

St Aidan's Day Nuw Tntst
Balance Sheet as at 31 August 2023
2022
xed assets
Tangib￿ ossets
10
170,756
179,720
Current •••ets
Debtors
Cash at barl( in harKI
20,215
1.189,250
1.209.465
18.091
1,243,110
1,261.201
Cr•dltorn: Amounts f•lUng
ne year
12
118.253}
146,741)
Net ¢urrenta*s•ts
1.191.212
1,214.460
Nèt a•*•ts
1.361.968
1.394,180
Th? fund8 of the ¢harlty.
Unr•stri¢t•d fundJ
Unrestiietad inc>Jme fuTrJs
1.361,968
1.394.180
Total eh•rity fundJ
The financial ststements have been prepared in ￿Ordan￿ ¥Ath Ihe Finantsal Reporting Stsnd#rd 4)plic#bb in
UK and RePU￿1C ol I￿land IFRS 1021.
1,361,968
1,394.180
Approved by tho Board on 2 April 2024 aThJ sign•J on ts b8hall ty.
M mU￿Y
Trustso
W Mrtthirnon
Tntstee
K Do￿￿9$h
TNstee
Thè notes on pag8s 12 10 20 ftym on integal part oftW fin8Th￿l ststwnents.
P•3e 10

St Aidan's Day Nursery Trust
Cash Flow Statement for the Y•ar Ended 31 Augusl 2023
2023
2022
Net cash flow frGYn operats'ry ac*bitEs
Capll•l expendliure and lknan¢lal InveBtsnen¢
Purthase Oft￿ible ffixed assets
16
{32.670)
130,178
121.190}
{21,1901
125.072}
25.072
1De¢reaseylncr￿￿ In cash
53,860
106.349
The ft￿$ on p&aes 12 to 20 ftym an rts91￿ part oflhw finanoal statements.
Page11

St Aidan& Day Nursery Tntst
Not•s to thg Fln4ncl•l Ststsments for the Ygar End￿ 31 August 2023
A¢viwtlng polcl•s
Statement of ¢omplhnc
accounts lfinanoa statements) ha￿ been prtpartd in acwdance with ts Slatement of
Recomrnonded Practice". Accounting and Réportirtg by Chaiibes prepariTrJ their ac(x)th)ts in accordanc*
v￿th the Financial Reporbng Stsndard in the UK and Repu￿* of lrtknd IFRS 1021 and the
Financial Reports"ng Standard aFpIK*Ae in the Unitod KiThj￿￿ and of Ir¢l•nd IFRS 1021 the
Ch8riti85 Art2011 arNJ UK GeneraltyAwted Prackn as rt appks Irum 1 J8nuary2019.
accounts lfinanckal ststernentsl have LBen prepared to •ve 8 and fairf v*w and have departed
from Ihe charib.ès (Accounts and Reports) RegulatÈons 2008 to thè èxtent rtquired to prowd8 a Iru8
and fair This depathjre has in¥oW follwng Actountsro aThJ Reporlbng by Charilws Prep￿ng their
accounts in accordan￿ wth Ihe Financial ReportiwJ Standad aFpl￿ in the UK and Republic ol Ireland
IFRS 1021 rather than th6 Accounb"ng R*po￿.￿J by Charibes.'Statsm8nt of Rec(¥nmendad Practicè
effective from 1 April 2CX)5wlith has wr￿ been
Ba818 of prgp•ratlon
Tha tharity mo01$ definthn of a wblic entity tmder FRS 102. Assots an<1 li•blit*$ we initial
recognis8d at historical cost or transac*40n Val￿ un￿$ otherwise stat•J in the r•￿vanI accountiry4 poIi¢y
not
Golng cone•rn
These firjanual stat•m•rts have teen prEpared on a going conL¥m basrs. The twstees assess vthether thè
use ol goiNJ etsnc£rn is approwate t.e. there are any mater￿￿ uncewtsintie5 rehted to events or
onditions that may cast significant (kwbt on the at41ty of the Chanty to continue as a wrg ¢onc¢m.
trustees mak8 this assessmfrnt in respect ol a pOn￿j of onè year fmm date of approv81 of ts ￿ana￿l
$18ttrm•nts.
Fund aeeouthtlng pollcy
Unrestrictad inc￿& funds gérÉral fiJnd$ that are availth use at the truste8s' dl$Lntlon
fiJrt￿rarnc? ofthe oLyethes ofthe Charity.
FUrtherd•tal￿ oft8th ?rg di￿109ed In note 18.
In¢ome derived fr(xn e¥ents rec(gnwl as eamed {that is, as tr* reW goods tff seTh7ces are prowdedl.
Investment In(Zr￿ i8 rec4)gnk8ed cffi a re￿fv*)le basis
In¢J￿e tharita)￿ activities indth inthme recognksad 0$ ègnxd185 the related goods or services
are prowdedl undw c4)ntract or Ithere entill•nent lo g￿1 fundin9 is s(lJiect to SF•cffic ￿rf0m￿1(￿
conditions.
Grants meognisgj Ihe tharity has an entthment to the luThJs *rh1 any r#Jndthorts Inked to the
grants have been mel W￿e perfonnance cotNMTrons are attach8d to th8 grant and are yet to be met. the
in￿rne is recognised as a lia￿.1￿ and Indusjsd on the b*an¢¢ ¥hgel as del8Thgd income to be rèlèas￿.
Incom• from Govern￿RnI and ollw grants, Wh￿th￿'(al￿r grants or'revenue. grants. Is rècogru8èd whèn
the charity has èn1ilernent to the fiJThts. any perf(wrnan￿ conLlitw attachèd to thè grants have been met
il is probable that incomewn b• r8caN•d and the amountcan be measured reliably and LS not *Jeferred.
Pago 12

St Aidan's Day Nursery Trust
Notes to the Flnanclal Slatements for the Y•ar Ended 31 August 2023
Exp•ndllu
Liabilitss are recognised as soon as thwe i8 a *gal or (x)nstruCt￿e obligation comrniltirg tharify to the
expenditure. All eXpendI￿re is acD)unted fc* on an acuuals basis and has been cjassffigd under headings
that aggr8gat• al costs rdat8d to th• catègory.
Costs of ry￿￿1n9 fiJnd$ ao the costs of tr•Jing for fiJThJTai%irYJ pulp￿$.
Charrt8ble txpèndttum eompns•s those costs incurred by th8 chanty in thè d￿Nary of its aCbv￿eS and
samtes for its b8￿rich8[18s. It irtdudès both c3Jsts thai can ￿ alkncatad direety to such actwth.es and those
costs rjf an indirert natwe rece$3ary to SUF(*Yttsm.
Support eolts
Support costs indude Cèntral funcbons ha¥e téen alk￿ed to 8ctiMty cxist categories on a basi%
consi$t•nt wth thè usè of rèsourtss, for èxamplè. albcatmg proparty costs by tIc4)r arèas, or caprta,
stsff ¢￿ts by tre lyne went aTrJ thr u)sts by LW.
Fix•d a81•ts
Individual fixed assels costing £1￿ cf MO￿ are initially recordgj at cost
D•pf•cl4tlon
Dèpreciatic¥) is pmided on tsngti Jkn assets so as to T￿lte i)ff the cost or valualion. $8ss any 8stimat•J
reshdual Yalu8, overtheir expeded u58ful ecorKfflic Irf? 35 follo￿.
Fwniture and equikwl
Toys arkl playthings
15% red￿1￿ ts￿r￿e b8skS
33% ra￿￿1r￿j bas
Ca*h #nd CAsh Equlvalents
Cash and cash Oquiwdlents comprisè cash ￿ har￿ and can d8posits, and other short-torm IKiu*J
inv•stm$nts that aw roadAy Con￿tib[e to a knMI amountoftssh and are suL4"&(a tts an insignTrficant risk of
arvje in vahje.
Op•rntlng l•a
Rent* payabl8 UfKkn operatiThJ18ases are the staternent of financaal activtss ￿ a stra>3ht ling
basis overthe ￿8$e tem).
P•n¥lo
The charity wratès a dèfir*d cOn1th￿an pètisth st*tm& CotitrtiUti￿ are tharged Mi the statement ol
fin8n¢wl acliwbes 8$ tsy bec¢me pay*4e in ruks ofthe sthemtr.
Oth•rtr￿ln9 •¢tl¥ltl•s
Unve•trlcted Tol•l Fund• Total Funds
Funds
2023
2022
Fundr¥i¥ing
FuThJraisirKJ income
8,￿2
8,902
4,015
Pa9B 13

St Aidan's Day Nurwy Tntst
Nots¥ to Fvwnclal Statements for the Year Endod 31 August 2023
Inveslment Inc¢)me
Unrnstrlctsd Totsl Fund$ Totsl FyndJ
Funds
2023
2022
Inter8st on (ash
13,953
13.953
1,922
Charltatl• actlvttlos
Unrtstiietsd T*)tsl Fund¥ Total Funds
Funds
2023
2022
Chrit*ble •¢livitig8
CCC grants
Fees inc4)rne
Go¥eTh￿ent grants receN
529,774
647,630
529,774
647.630
516,452
657.457
2,280
1,176.189
1.177.404
1.177.404
P￿14

St Aidan's Day Nursery Trust
Notss to thg Flnanclal Stat￿￿nts for the Year Endod 31 August 21)23
Exp•Ndltur•
Fundrnlslnq
Ch#rltabl•
actlviuo
Total
2023
Totsl
2022
Dir•ct ¢o*ts
35,￿1
3.157
11.xfj
35.W1
3,157
11.306
378
914.309
914,309
54,130
54,130
16.163
16.163
7,SJ1
7.601
3.427
3.427
1.652
1.652
1.047.646 1.048.024
33.755
2.677
11,421
2,e03
837,845
45.860
13,560
7,767
5,081
2,412
962.981
Nappies. toiletn"es. ete
Toys and equiFfflent
FUNd￿lsIng pufthase8
Wages and salaries
Staff NIC IErnployèrs}
Staff pensior
Staff uniforrn and Protecti￿ doth¥
Staff training
Bed(s and adNrty ¢xxts
378
378
Support ¢o•ts
Rent
Ratès
Water rates
Light, heat and ptr￿r
Insurance
Repairs Maintenance
T•leF￿One an¢J fax
Printing, postage a￿1 Statior
Sundry èws
Cleaning
A¢countancy fees
Btsjkkeeperfees
AtyYTtors' remu￿ratiOn
gal anrt proless*)nal f
Bank charges
Depre￿ation
IProfftWoss on sale ol tsngible 8¥5¢ts helJ
for charity's own use
34,551
4,618
1.200
37,108
10,783
16.179
3.256
15.629
7.744
8,914
34.551
4,618
1,200
37,108
10,783
16,179
37,782
3,224
1,529
13,092
9,626
14,600
2.441
7.382
3.271
6.762
7,494
2,679
3,840
15,629
7.744
8.914
1.393
1.393
3.840
3,705
927
29,198
956
3.705
927
29.198
678
34.401
1.243
153,499
184.447
184,447
378
1.232,C$3
1,232,471
1.116.480
Pag¢ 15

St Aidan's Day Ilursery Tnmt
Notss to tho Finn¢ial Statwnonts for the Year Ended 31 August 2023
Go¥•manc• costs
2023
2022
Account8ncy fees
Auditors remureratx
Bookkeeper fees
Legal and profe￿lOnal fees
4,44S
3,840
1,393
3,705
13,384
7,494
1840
2,679
3,435
17.448
No trust￿ re￿i¥¢d any reMu￿rabOD durirvj the yoar. 1 tntsto9 {2022- 11 receNwJ travgl oxpens8s durirvJ
the Year10t￿lI￿j £19012022_£2471.
Employ••$' r•mun•r¥lion
The monthly average number of petsons lindLthKJ s•nby m￿ag•mantI by the charity dLwing the
yearwas as lollo•ts".
2023
No.
2tr22
No.
81
57
The agaregate payToII o)8ts ofthesa ￿TsOrts as fdkx..
2023
2022
Wages salaries
Social security
Other pens*)n costs
914.309
54,130
16,163
984,602
837,845
45.860
13,560
897.265
No ernpS)yeè rO￿l¥ed emoluments of rn￿e than £80.0￿ dwiThJ tr* Jwr.
Pag816

St Aldan's Day Nursery Tn￿1
Note5 to the Financial Statements for the Y•ar Endod 31 August 2023
.. continued
Tax4tion
Th8 r89i8t8red charity is exempl frryn taxalion on income and gaw
10 Tatyble flxed al￿￿
Furnltur¢ and
•qulpm•nt
Tw and
P￿YthIn
Totsl
CMt
As at 1 Septtrmter 2022
Athjiti
Dispos￿$
As at 31 August 2023
372,893
21.190
56.493
429,386
21.190
12.868)
447.708
{2.868}
53.625
394.063
Depreciation
A8 at 1 Septgmber 2Q22
Eliminated en disptssals
Charge brthe year
As at 31 August 2023
204,495
45,171
11.9121
3.455
46,714
249,666
11.9121
29,198
276,952
25,743
230.238
N•t book val
As 8t 31 August 2023
As at 31 August 2022
163.845
168.398
6,911
11.322
170,756
179.720
11 DobtOfS
2023
2022
Trade debtus
Prepayrnorts and gcc¥ued In￿Me
12.949
7.266
20.215
15,804
2,287
18,091
12 Cr•dltors: Arnounts tsllnq du• Ththln on• y•ar
2022
Trade ¢redrtors
Taxation and scrtial S￿rty
A¢uuds defened inctyne
874
633
21,328
24,780
46.741
17.379
18.253
P8g8 17

St Aldan's Day Nurnery Tn￿1
N¢)tss to the Financial Statements for the Year Ended 31 August 2023
COntin￿d
13 Non4dju8thw p￿t bal•nc• •h••t •¥ents
A ¢Jecision has made by tho Tntstees to dose th& nwsery at the Vthia Plats s￿. Tr* last day of
this site bwng open be 31 August 2024. Al thikjwn and $taff aff￿ haw Lwn offered a 8t the
nursèry at th8 Harraby Cwmmurmty Centr• sil•.
14 Oyr•tinq h••e ¢ommStm•nts
As at 31 August 2023 the charity had total futw• rnirimum pa)Tr*ts undèr non-car￿113b￿ operatin9
Igases as folows:
L*nd and BulldlThJ*
2023
2022
2023
2022
Within on* yèar
Within aThJ fve years
12.Cl]O
2.395
2LYJ
2.595
2,395
2.595
4.990
12,000
15 P+￿10ft #ehprne
D•fin•d ¢ontrllxrtlon p•nslon Kh•m•
• charity ¢)ptrates a deffined cOntrib￿￿)n perffj*)n sthme. Tr persK)n cost chao& for th• ￿ri0￿
Tepresents cLJntributions payab￿ by the eharityto the sd)en* and amounted to £16,163 (2022- £13,%01.
There were no C￿nthng or contrlbub.ons at •￿the trrfinniNJ or ènd ofthè financial ygar.
16 Rocon¢llt*tlon of net mov•m•nts in funds to oprnfjng ca*h Ilo
2023
2D22
loutgoinglfincwiirg resources
Depteoation, arnvrti5at￿n and impaimi¢rtc*arges
Loss on disposal offixed assets
IIncreaseyd￿0asfj in dab
(Decreasellincrease in credrtors
N•t ¢•sh louffiowylnllow from ¢)p•rallng athili•s
132,2121
29,198
65,648
34,401
12.1241
128,4881
132,6701
319
29.812
130.178
Pagg18

St Aidan's Day Nursory Trust
Notes to the FinaTrdal Slatemonts for thg Year End•d 31 August 2023
17 R•latsd wrtl••
ontrolllng •ntity
The tharity 1$ controlod bythè trustet
1B Anatysb of fvnds
S•ptornb•r Incoming Rejourcej
At31
2022
•xpended August 2023
G•neral Fund•
vnrgstn.ctsd inc4Jmo bjnd
1.394.180
1.200.259
{1.232.4711
1.361.%8
Prlor p•rlod
At1
InGt)mlng ReSou￿e•
At31
SeptsrnbBr rn6ourc•6 •xp•nd•d Auw•t 2022
2021
General Fund8
Uffestr￿led
1.328.534 1.182.12fj
1,116,480
1,394.180
P899 19

st AidanS Day Nursery Tnmt
Notes to the Flnanclal Ststsmonts lor the Yèar Endgd 31 August 2023
19 N•t I￿•ts by IWNI
Urnestrlcted Totsl Fund•
Funds
2023
Totsl Funds
2022
Tarsible assets
Currgnt assets
Credrtors.. Amwnts falling d￿*•￿￿￿"n ye
Net assets
170.75$
1.209.465
118.2531
1.361,%8
170,7
1,209,465
118.2531
1,361,968
179,720
1.261,201
146.7411
1,394.180
Prlor peflod
Unre•lrfctrd Total Fund•
Fund•
2022
Total Funds
2021
Tarwjlb￿ assets
Current assets
Credrtors.. Arnourrts falling Vmhin ¢)n& year
Net 883ets
179,720
1.261.201
146,7411
1,394,180
179,720
1.261.201
146,7411
1.394,180
190,292
1,155,171
116.9291
1.328,534
Page 20