BORDEN VILLAGE PRE SCHOOL LIMfIED
STATEMENT OF ACCOUNrs
AR ENDED 31° AUGUST2020
-A451EY4P*
2910512021
COMPANIES HOUSE
A14
#74

RDEN
FNAN
IA
31°A
ST2
20
CONTENTS
Page
Legal and Administrdtiv¢ Infomiation
2103
Trustees. Report
Independent Examiners Rep)rt
5t06
Statement of Ftnancial Activities and Ba]ance Sheet
710 13
Notes to the Financial Statements

RDEN
PRE
D ADMtNJS
TIVE INFORMATION
FOR THE YEAR ENDED 31# AUGUST 2020
CIL4RITY REGISTRATION NUMBER
1139270
CON(PANY REGislliATION NUMBER 06498853
REGISTERED OFFICE
207 tA)ndon Road
Sittingboum¢
Kent
MEIO IPA
TRUSTEES
Jack V Barbary
COMPANY SECRETARY
Jack V Barbary
Ri¢h2rd Dale MAAT
R. A. Dale Accounting
207 London Road
Sittingbourne
Kent
MEIO IPA
Ba￿lay$ Bank Pl
81 High Street
Sittingbourne
Kent

BORDEN VILLAGE PRE SCH(X)L LIMtTED
TRUSTEES. REPORT
FOR
Ill A
T 2020
Th¢ trus*e and sol¢ member (who is also th¢ director of the charitable o)mpany for the purposes of
company law) presents his annual report together with the fmancial statements of Borden Village Pre-
S¢hool Limited {Ihe charitsble ¢cKnpany) for the year ended 31° Au8USt 2020. The trustee ¢onfirnis that
the ar￿Ual report and financial sthtements of the ch8ritsble company comply with th¢ curffnl statulory
quirem¢n￿ the requirements of the charitable compan￿$ governing documenL and the provisions of
the Statement of Recommended Practice (SORTr). applicabl¢ to charities preparing their accounts in
a¢cordan¢e with the Financial Reporting Stsndard applicable in the UK and Republic of IrelaThJ (FRS 102
Section IA) (effective I. January 2015).
STRUCTURE, GOVERNANCE AIYD MANAGEMENT
CONSTITUTION
The charitable company is registered as a charitable company litnited by guarantee and was s¢t up by a
Memorandum and Articles of Association on I l Fe￿ary 2008 and b¢¢am¢ a registered charity on 7th
December 2010.
The reference and administraiion infomiation is s& out on page l of the fir￿￿la] 5tstements.
THE DlliECTOR WHO IS ALSO THE SOLE TRUSTEE OF THE
JACK V BARBARY.
During the year, the Tnjstee was the sole member of the Company. his interests beTng non-beneficial. The
Trustee received no remunerdtion in respe£t of his 5ervice4 but w&8 entitled to claim certain expenses.
The Board may ciynsist of not I￿ than l and there is no maximum.
METHOD OF
ELEGnON OF TRUSTEES
The managem¢ni of the charitabl¢ ¢ompany is the reswnsibility of the tnth who has been elected and
Co-opted under the terms of the MeThor8ndum and Articles of Asyjciation. At this time the apwiniment
of further trustees is being look¢d into.
LICIES
ED FOR THE NDUCTtON AND TRAtNtNG OF TRUSTEES
Th¢ trustre has been ¢hosen with a vi¢w of his providing the charitable company with a range of skil
exFedient to development and management of the tunning of th¢ Bord¢n Village Pff-school.
ORGANISATION STRucfuRE AND DECISION MAKING
The charitable company is relyin8 UPK>n the guidance issued by the Charities Commission in relation to
d¢¢ision making. There is no fomial scheme for trdining tr￿te¢S but the charilable company I
undertaken a review during the year of the trustets, requirements.
N￿NT
The trustee has assess*l the major risks to which Ihe charitsble ¢ompany is exposed, in particular those
related to the operations and finances of the charitsble wmpany, and aft satisfied that systems and
procedures are in place to mitigate ¢xp)sure to the major risks.
The objects and activities of the chaTitable COTnpany are to estsblish or Secu￿ th¢ establishment of a pre-
school and to maintsin and manage th¢ same (whether alone or in cfroperntion with #ny ststutory
authority or oth¢r person or ￿y) in fjJrther￿ of the objects.

BORDEN VILLAGE PRE scH￿L LIMITED
TRUSTEES, REPORT
FOR THE YEAR ENDED 31° AUGUST 2020
ACHIEVEME￿ AND PERFORMANCE
The Preschool continues lo play an imFrf)rtanl rol¢ in the community. This year we have exp¢ri¢nced the
most difficult year since openin8 with the pandemic arriving. Although this h&s obviously affected
ev¢ryon¢ in th¢ are4 I am proud to say that the Pre￿h¢?01 played its part in slaying open to all Key
Worker Children throughout the year.
We hav¢ also seen a ris¢ in children with learning difficulties as the local sP￿1a]ist SthLK)1s are struggling
to acwmmodate them. This has placed a ￿er burden on us to maintain our high #andards whilst
needing to provide more one to ￿e alucation.
The nel income receiv￿ durin8 the year amounted to £129314 with extxnditurc amounting to £135214.
resulting in a loss for the year of £5900. Total funds availabl¢ as at the end of the accounting period
amounted to £I76013 of which £93006 were available unrestricted funds.
FUTURE DEVELOPMENTS
As for th¢ future, we hope to maintsin our role in th¢ community as we have done sinc¢ O￿ning our
doors. We intend to Tecruit an additional memkr of staff on a full-tim¢ basis to help cop¢ wtth the
additional problems we know will come our way.
The charity's financial position is shown on pages 5 & 6.
RESERVES
Our aim is to ¢reate unrestri¢t¢d reserve5 equivalent to six month's expenditure. This is to ensure the
charity's activities con continue as a result of any unfo￿Seen financial difficulties.
PUBLIC BENEFIT
When considering Borden Village Pre-school Limited activitie8 the tnjstee has ¢J)mplied with the duty in
section 4 of the Charities Act 201 I to have due regard to the Charity Commission's genetal guidance on
public benefit.
GOING CONCERN
The trustee has tsken acclwnt of the d(*umeni "Going Concern and Liquidty Risk. Guidance for
Directors of UK Companies 2(K19 issued by the Financial RepK)rting Council and believes the charitable
company is a going concern. This assessment is based uwn the funding availabl¢. cash in hand and the
level of free reserves and income expected to be receiv¢d from the services provided.
Approved by the trnstees on 27thMay 2021 and signed on their behalf by
Jack Barbary

tNDEPENDENT EXAMINER'S REPORT
N THE ACCOUWtS
TO THE TRUSTEES OF BORDEN VILLAGE PRE SCH(X)L LDA]TED
FOR THE YEAR ENDED 31° A
GUST 202
ER 1076913
RESPLLTIVE RESPONSIBItJTIES OF TRUSTELS AND EXAMINER
The Charity's trustees are responsible for the preparntion ofthe accounts. The charity's tystees wnsid¢r
that an audit is not required for this year under ￿tIOn 43(2) of the Charities A¢1 19K)3 (the 1993 Act) and
that an independent examination is ae¢d¢d.
It is my responsibility to..
examine the accounts under ￿tIOn 145 of the 2011 Ac¢
to follow the procedures laid down in the general Directions given by th¢ Charity Commissionets
under ￿tIOn 145(5)(b) of the 2011 ACL and
to state whether particular matters have come to my attention.
BASIS OF llYDEPENDENf EXAMINER'S STATEMENr
My examination was carried out in acc(thce with g¢n¢rdl Directions given by the Charity
Commissioners. An examination iwludes a review of the accounting records kept by the choyity and a
Comparison of the accounts presented with those records. It also includes co￿lderntiOTh of any unusu
items or disclosures in the accounts. and seeking explanations from the ttvstees concerning any such
matt¢rs. The procedures undertaken do not provide all the evidence that would E¢ required in an audi¢
and consequendy opinion is given as to whether the accounts present a 'true and fair, view and the
report is limited to thosc matters set out in th¢ ststrment ￿low.
INDEPENDENT EXAMtNER'S STATE￿￿￿[
In the course of my examination. no matter h&$ come to my ort¢ntion:
which gives me re&sonable cause to believe that in. any material respecl the trusle¢s have not met the
requirements:
to keep accounting records in accordanee with stttion 386 of the Companics Act 206: and
to prepare accounts which accord with th¢ a¢¢ounting records and comply with the accounting
requirements of the 1993 Act have not i￿en m¢L" or
2. 10 which, in my opinion. attention should be drawn in order to enable a proFKr understanding of the
accounts io be reached.
Namc
Addr¢ss
RA Dale MAAT A
207 London Road
Siningbourne
Kent
MEIO IPA
Date
2trMay 2021

EP
CH
STATEMENf OF FNANCIAL ACTtVITIES
FOR THE YEAR ENDED 31# AUGUST 2020
Notes Unrestricted R
cted 2020
Funds
Funds
Total
2019
Total
Income From
Donations and grants
Charitable acliviti
School fees
Activities
Other tradin
in¢ome
School unifomi
Photo 5a]es
Courses
107447
107447
102930
21481
10
21481
io
24468
83
295
81
295
81
298
588
4(Ki
Total Incomin
Resources
129
9314
esour
Charitable activities
Trading expenditure
Support Costs
Governance costs
90668
977
22852
1406
94869
621
41652
1462
977
42163
1406
19311
Total Resources Ex
nded
115903
19311
135214
138604
et Incomin
Total Funds Brou
oin
Resources
ht Forward
13411
595
(19311)
102318
(5900)
181913
(9837)
191750
Total Funds Carried F tward
93(K)6
83(M)7
76013
18191

BORDEN VILLAGE PRE SCH(X)L LIMtTED
AL
ESHE
FOR THE YEAR ENDED 31* AUGUST 2020
Notes
FIXED ASSETS
Tangible Assets
133822
154560
CURRENT ASSETS
Debtor5 (amounts falling du¢ within one year)
Stock
Cash ai Bank
io
3225
3307
44588
47813
42565
45872
CREDITORS.'AMOLfNTS FALLING
DUE WITHtN ONE YEAR
5622
18519
T CURRENT ASSETSI
LIABILITIES
42191
NET ASSETS
176t)13
181913
FLfNDS OF THE CHARITY
Unr¢stri¢t¢d fvnds
Restricted funds
93006
83007
79595
102318
14
L FLfNDS
13
176013
181913
For the y¢ar ¢ndin8 31° August 2020 the company was entitled to exemption from audit und¢r s477 of
th¢ Companies Aa 2006 relaiing to small cornpanies.
The memE¢rs have not required th¢ Company to obtsin an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledg¢ th¢ir r¢S￿￿$1b11)tieS for complying with th¢ requirements of the Companies
Act with respect to a￿UntIng records and the preparation of a￿Ounts.
These financial statements have been prepar&J in aixordanc¢ with the provisions applicable to small
companie5 subj¢ct to the small companie5 regim¢ and in a¢¢ordatKe with FRS102 SORP.
Approv￿ by the trustee on 2P May 2￿2] and siwj on its behalf by
Jack Barbary

BORDEN VILLAGE PRE SCH(J)L LIMrrED
THE FINANCIAL STATEMENTS
FO
I#A
ST2
I ACCOUNTING POLICIES
N AND BASIS
FACC
Borden Village Pre-S¢h(KJl LImi￿d is a private company limit￿1 by guarantre in England. In the ¢vent of the
charity being wound Ups the liability in respect of the guarantee is limited to £10 per member of the charity. The
nature of th¢ ¢harity's operdtions and principal activitie5 are to establish or secure the establishment of a pre-
school.
The charity ¢onstitut¢s a public i￿n¢frt ¢ntity as defined by FRS102. The financial statements have E*en prepar&1
in accorda￿ with Accounting and Re￿)rtIng by Charities.. Statemeni of Re£ommended Practtce applicable to
Charities pr¢paring their acwunts in a￿rdance with th¢ Financial Re&￿ing Standard applicable in the UK atMI
R¢publi¢ of tr¢land {FRS102) issued on 16 JUSY 2014 (as UPKlated throu8h Upda1¢ Bulletin I published on 2
February 2016). the Financial Rewjrting Standard applicable in the United Kingdom and Republic of Ireland
(FRS102A the Charities Act 2011. the Companies Act 20{￿ and UK Generally Accepted Prdctiee 8$ it applies
from January 2015
Th¢ charity h&5 appli¢d Uwlat¢ Bulktin l as publishd on 2 February 2016 and does not include a cash flow
statement on the ￿oUndS that it is applyin8 FRS102 Section IA.
The financial statements are prepar￿] on a going concern basis under the historical cost convention, modified to
includ¢ ¢ertain it¢ms at fair value. The fuwiciai statements are presented in sterling whi¢h 15 th¢ functional
currency of the charity and rounded to the nearest £1.
The significant accounting wlicies applied in the preparntion of these financial statements are set out below.
These ￿lICIeS have been consistently applied to all ye￿5 presented unless otherwi% Stated.
Unrestricted fvnds are available for use at the discretion of the trustees in furtherance of the gvKral obiectiv¢s of
the charitsble company and which have not been designated for other pwpos¢5.
Designated fibnds comprise unrestricted funds that have been S￿ &side by the trustees for particular purposes. The
aim and use of each designated fund is set out in the notes to the fuwKial statements.
Restricted fvnds are fvnds which are to be used in accordance with specific restrictions imp)wJ by donors which
hav¢ been rnised by the charitable company for particular purposes. Th¢ cost of raising and administering su¢h
funds aTe charged against the specific fund. The aim and use of ea¢h r¢stri¢t¢d fund is sd out in the notes to the
financial 5tat¢m¢nts.
tNCOME RECOGNITION
All incoming resources are included in the ststement of financial activities when the charttable company is legally
entitled to the income and the amount can be qualified with re&S￿able
No amounts are includ¢d in the financial statements for 5ervirxs donaled by volunteers.
Grants receivable are recognised at fair value when the charity has entitlement after any performance eA)nditions
have been me( it is probable the ineome will be ￿e1ved and the amount can be measured reliably.

RDEN VILLAGE PRE scH￿L LIMITED
NOTES TO THE FtNANCIAL STATEMENTS
FOR THE YEAR ENDED 3151 AUGUST 2020
Incotne from trading activities includes In￿ne earn￿ from trading activities to raise funds for the charity.
Income is received in exchange for supplying goods and services in order to raise funds and is reco8nis¢d when
entitlement has ctturred.
School fees are recognised in relation to the period they relate to. SchcN)I fees ￿CeIVed upfront arc shown
defetTed income.
EXPENDITURE RECOGNITtON
All exp¢ndittw¢ is a¢count¢d for on an awuals b&sis and h&$ Lwi included under expense catsgories that
aggr¢gat¢ all wsts for allocation to activities. All expenditure includes attributable VAT which cannot be
re¢overed. WThere costs cannot be directly attributed lo particular activities they have been allo¢ated on a basis
consis*nt with the use of the resources. SuptX)rt costs are tknse costs incU￿ed directly in support of expenditure
on the objects of the charitable company and are atlocated acr055 charitable and non-charitable activities on a pro-
rats basis guided by the valu¢ of attrabutsble COS￿ unl¢ss they can be attributed dir¢¢tly. being a M￿urement
considered representaiive of the specific input into each activity. Governance costs are those incurred in
connection with administrdtion of the company and compliance with consti￿tiOnal and sta￿tOry requiretnents.
TANGIBLE FIXED AssEfs AND DEPRECIATION
After the initial set up costs. all &ssets costing less than £250 are WTitten off at time of purch&8e.
Tangible fixed &ss¢ts are swed at cost less depreciation. Depreciaiion is providsj at rates calculated to write off
the cost of fixed assets, less their residual value, over their expe£ted useful lives as follows:
Leasehold buildings
Furniture, fittings and equipNn¢nt
Office equipment computers
Plant & machinery
From 1° September 2011, over peri¢Jl of lease
150/0 reducing balance
250/0 straight line
21P/o straight line
STOCK
Stock is included at the lower of Cost or net realisable value. Donated items of stock ar¢ recognised at fair value
which is ihe amount the charity would have willing to pay for th¢ itans on the open maJkeL
DEBTORS AND CREDITORS RECEIVABLEJPAYABLE ￿THIN
Debtot3 and creditors with no stated interest rate and re￿1vable or payable within one year aTe recorded at
transaction price. Any loss¢s arising from impaimlent are Twnized in expenditure.
CASH AT BANK AND tN HAND
Cash at bank and c&sh in hand includes cash and short temi highly liquid 1nvestsn￿ts with a short maturty of
thr¢e months or less from the date of acquisition or otthing of the deposii or similar account.
GOING CONCERN
The finan¢ial ￿atC[neftts have b¢¢n prepared on a going ￿nCern basi5 &s th¢ tr￿CeS as th¢ trustees Ixlieve that no
material uncertainties exist. The trustees have considered the level of fi￿d$ held and the eX￿Cted level of in¢ome
and expenditure for twelve months from authorising thw financial statements. Th¢ budgeted i￿ome and
ex￿ndIt￿re is sufficient with the level of reserves for the charity to ￿ able to continue as a 8oin8 concern.

BORDEN VILLAGE PRE SCH(K)L LIMITED
NOTES TO THE FtNANCIAL ST
FOR THE YEAR ENDED 31° AU
2 DONATIONS AND GRANTS
Unmtricted R¢strict¢d L2 20
Funds
Funds
Total
2019
Total
Kent County Council (funded school places) 96793
Swale Borou8h Council (covid grant)
10(M)o
Other donaiions
654
654
107447
107447
102930
Income from donations and grants amounting to £107447 (2019: £102930) of which Nil (2019- nil) was
allributable to restricted and £107447 (2019: £102930) was atiributable to unrestricted funds.
96793
102930
3 CHARITABLE ACTIVITIES
Wages and salaries
Employer Fnsion contributions
Rent
School trips
School Activities
EdU￿tiOnal matsrials and equipment
85438
1230
85438
1230
87790
1026
4000
706
135
212
94869
Expenditure on charitsble activities amounting to £90668 (2018: £94869) was fully allributable to unrestricted
funds during th¢ current and previous a¢￿untIng F¢Ticds.
90668
4 TRADtNG EXPENDITURE
School uniforn]
School photos
467
467
510
510
977
977
621
Expenditure on trading expenditure amountin8 to £977 (2019: £621) was fully attribulable to unrestricted fi￿d$
during th¢ current and previous accounting peri¢JJs.
621

RDEN VILLAGE PRE SCHOOL LiTrdrrED
NOTES TO THE FtNANCIAL STATEMENTS
FOR THE YEAR ENDED 31$ AUGUST 2020
UPPORT COSTS
2020
Total
20
Totsl
Funds
Lighi and heat
Water rntes
Insurance
Telephon¢ and intern¢t
Printing, p)stage and ststionery
Travel and entertainment
Furniture and equipment
Repairs and maintenan¢¢
Staff training
Childcare supplies
Cl¢aning
Depreciation
Subscriptions and advertiSiT]g
Legal charges and interest
(Profityloss on disposal of fixed assets
Sundry exp¢ns¢s
1302
171
1157
1695
1202
172
618
3959
787
1813
1112
2943
1112
3605
1206
185
1078
2384
339
240
1465
4089
734
2552
836
22254
749
1206
185
1078
2384
339
240
1465
4089
734
2552
836
21908
749
841
19311
12
2624
2624
22852
311
42163
41652
Support costs during the y¢ar amounted to £42163 (2019: £41652) of whi¢h £19311 (2019: £19112) w&s
attributsble to ￿stricted and £22852 (2019: £22540) was attributable to untestricted funds.
RNANCE COSTS
2￿20
2019
Independent examination
Bank Charges
1320
86
1406
1320
142
462
7 STAFF COSTS
2020
2019
Th¢ a88re8afr stsff costs were as follows:
Wages and salaries
Social security costs
Employers pension wntributions
83972
1230
1466
866
86523
1267
1026
No employ¢e r¢rKived ¢moluments (excluding employers p¢tLsion costs) of more than £60.000 (2019- nil)
The averdge number of employees during the year ￿lCUlated on the Lwis of full time equivalent wa5 as follows:
2020
2019
io-

BO
L LIMITED
NOTES T
ANC
TATEMEN
FOR THE YEAR ENDED
#AUG
r20
8 TRUSTEE AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES
The trustee and key management personnel ￿lther receivd nor V￿1ve0 any remuneration during the year (2019..
£nil). The trustee did not have any expxnses reimiHJrwJ during the year (2019.. £nil).
The charity considers its kty managerneni petsonnel comwise of the Trustee.
9 TANGIBLE FIXED ASSETS
Furniture. Computer
fittings &
& office
Plant &
ui
ui
ment Machin
Leasehold
buildin
Totsl
COST
At 1st Septemter 2019
Additions
Disposals
305430
10908
4854
547
(1702)
411
321603
1516
(1702)
At 31 st August 2020
305430
3699
411
321417
DEPRECIATI
At I st September 2019
Charge for the Year
Eliminated on disp)5als
157274
20777
5365
977
4177
454
(1702)
227
167043
22254
(1702)
At 3 1st August 2020
178051
6342
2929
273
187595
NET BOOK VALUES
At 3 1st August 2020
127379
5536
770
138
133822
At31stAu8USt2019
148155
554
677
154559
10 DEBTORS
2020
2019
P￿paYments and accrued income
Other debtors
2778
447
3225
2782
579
3307
I I CREDITORS
2020
2019
Trade creditors
Ac¢nthls and deferred income
T&xation and social security
Pension control
354
4783
238
247
5622
373
17179
697
270
18519

BORDEN VILLAGE PRE SCHOOL LIMITED
NOTES TO THE FINANCIAL STATE
FOR THE YEAR ENDED 31° AUGUST 2020
12 DEFERRED INCOME
2019
As at I SeptemLxr
Amounts d¢f¢rred in year
As at 31 August
14217
1421
14217
14217
Income received from KCC has been deferred as it relates to the following year.
13 ANALYSIS OF NET ASSETS BETWEEN FUNDS
General Restricted
Funds
Funds
Total
Tangible fixed assets
Current assets
Current liabilities
Net assets as at 31. August 2020
50815
47813
5622
83007
133822
47813
5622
176013
83007
14 RESTRIcfED FUNDS
Balances at
G1109119
Incoming Resources Transfets Balances at
resources expended
31108120
Building Development Fund
Blwk Paving Playground Fund
97239
07
102318
18715
596
19311
78524
44
83007
Buildin
Develo
ment Fund
A fund created from funds primarily from Kent County Council to create a new Purpose built Pre
School.
Block Pavin
Pla
round Fund
A fund created from funds primarily from George Webb Finn and The Borden Parish COU￿11 to
create a n¢w block paving playground.
1 S TAXATI
The company is a registered charity and not subjxt to wrwration tsx on its charitable income.
16 CAPITAL COMMITMENTS
The charity had no upital commitments as at 314 August 2020.
12-

17 FINANCIA
At 31. August 2020 the company had annual oimmitments under ￿n￿anC￿lIable cyerating lea8¢ agre¢m¢nts as
follows-.
20
2019
Expiry date:
Not later than one year
Later than one and not later than five year5
Later than five years
40
4000
160IYJ
14000
34000
100(M)
3IK>OO
18
LATE
PARTY TRANSA
ON
During the year the wif¢ of the trustee Jack Borbary an employee of the charitable Company, her ￿$S pay
and employer NIC and Pension contributions ￿talLed £25261 (2019- £21682)
The ¢haritable company operates a defined contrilxrtion ￿￿10n scheme for the benefit of its employees.
Contribulion5 payable are charged to the profit and10&8 acc4)unt in the ￿ritsj in which they are payable.
20 LIABILITY OF
The company is limited by guarantee. having no share capital and in the terms of the Memorandum of AS￿latIOn
the member of ihe company undertskes to contribute to the assets of the comp￿Y in the event of it ￿Ing wound
up he is a member, or, within one year after he ceases to be a memEcr, such amount as may be required not
exceeding £10.
13