2023-08-31-accounts

Co•qtNDHf8ÈP.'oU30669 {ErKJland and Wales) Borden Village Pre School Limited Report of the Trustees and Ur)audiled Financial Ststements For the year ended 31 August 2023

Borden Village Pre School Limited Contents Page For the year ended 31 August 2023 RepK>rt of the Twslees Ind8p8nd8nt Examiners Reput trj Trus18es ststement of Financial AdNilEs Slaterneni of Finanual P￿IK)n Notès to thé Fin*)tia Stthmenis 5t0 13

Borden Village Pre School Limited Report of the Trustees For the year ended 31 August 2023 The Trust￿. wkK> is a150 d1rert0rf(￿ the wrpp5e5 of GotwHny IBW. have tleagjre in txe5enbng IhEiT rE￿rt Ihe finanii stal8ments for Charitab￿ C(￿n￿Y forthe yearended 31 AuJust 2023. TIM) Twstee have athpled the pr(Y4isions of AccDunling RetxytiTrJ by Charilie5". Stslvnenl of Rec<wnttErKled Pwbce aptAicalJeto thariti￿ preparing their acc(kun15 In acmrdancé with th8 Fnancial Repow StsTh1ard a￿l￿ab￿ in Ihe UK and R8wNic ol Irdand IFRS 1￿2) (effective 1 January 20191. OBJECTIVES AND ACIIVITIES Objpctives and aims The objects and activities of th8 Charitab￿ company are lo esWJi5h or seoJre ￿ 8Stabltshm8n¢ of a pre-school 8ThJ to M￿ntain and rn8naga the (whether alDne trr in c(Foperation %Yith any s13hJty authDtity or othef pew50n or t￿￿) in furtherarKE of the thjects. The Sch(xA will 5ti11 slrivÈ tts p tt)8 best start lor all children we ￿ however wilh th? Inancial restraints w on us ifs a￿ayS d[￿ul1. W8 dk1 not athieve our goal of bulding sensory t￿11￿1￿ due lo a lack of knds. This k5 Still our goal ItrKwh. We are airrAry to c(xne up ways of getbng in tnore fun¢ing suth as a(kJ hours in the rrrjrnings and aftemoons, this however i8 a bdanwvj acl with staff pay. The Irue& ttJnsider8d the Charity Cc#nmisKffi's gUIdar￿ on Publ￿ indudwJ Ihe 9uidawÈ'putd￿ runniw a tharity IPB21'. ACHIEVEMENTS AND PERFORIAANCE Cknc8 a9ain. have ￿￿ThU8d io suppty a f•gh lev81 d p&lorn￿r￿ Ihe ￿. We've had ¢yJr latest otst8d insp&c￿Th which resulte( achieving a Good grade.This despiie Ihe goal wsts bery rTr)ved each tsnE. 115eems Itw need to candone the¥ roles 50Tnelwnes. There are conl ptessures r8gatding finan￿ for all PteschtKAslNur5pries a5 the Governrnent feluses lo take 5eriolldy the educ3tiDnal ra￿ we play. They still see gknfied Child Minders ¥though they still c(yme up ￿1h new ruks arkl reguiatws eath year. My staff ¢￿tIr￿Je lo support the Presthool in many 8vÈn though most of Ihem are on minimum %v4e_ FINANCIAL REVIEW Reserves r 3itn is to ueale Ur￿$triCted reserwes e4uwaknt tD Six trKxth¥ exp￿lt￿re. This i5 to ensure the dwritys aclivilps can ¢￿tinue as a result unloreseen financial difficU￿￿s. Ar 31 Augusl 2022 the ch￿ty had uThYesgnated Unrestri￿ fvnds in the sum of £70,81612021-. £912041 wh sufficient under th8 terms of the atr)ve pc4icy. STRUCTURE. GOVERNANCE AND MANAGEME14T Governing documant The Gharity is contr(Aled by 115 gowning IkKunenl. a ¢Jeed and Lx)n5ti1ute5 a limited twpdny. lirTMtvJ by guarantee. as deli n8d by th8 Ccnpani8s Acl 2006. REFERENCE AND ADMINISTRATIVE INFORMAnON Nom¢ tsf Charrty B￿len Village Pre SdMKA Lifflited Charity rggistration nurnber OfflP4ny rggistratiw murnbgr Principal address 113W270 W98853 30 Sl Georges Cantsrbury Kenl CT1 11 1 of13

Borden Village Pre School Limited Report of the Trustees Continued For the year ended 31 August 2023 TrustO88 The Itugtees and offKer3 3eNing during the Year￿ sI￿e the yeare￿j werea3 fdl(Y4VS'. Jack V Barbary Secretary V Barbary Inthpendent examlnor R. K Dde A£￿￿nting Litnrt 30 & Geor985 Race Carnerbury CT1 1UT Bankors 8arclays 8ank Ilc 81 High Streel SitbngtKxJrne ApprOV￿￿Y.ts.B￿atd ofTrustÉÈs and.swthlJm its bthaw by 27 Augu* 2024 Jack V Ba¢oary Seuetsry 2of13

Borden Village Pre School Limited Independent Examiners Report to the Trustees For the year ended 31 August 2023 I report to trustees on my examiialth oflhe armjnts olthe ￿ti￿Ne r*Mnpany fu year ended 31 AvJust 2023. Re$pom$ibilities and ba$1$ of rtyort As Ihe charity Trustee. 4Yho Is also dI￿tar for the purw of towany law. ts re4X￿b￿ the preparation of the attounts i) ateordance w rpqLiirempnt5 of thp Cnrryanies Act M61lhe ?(￿ Ad'l Having ￿tISfied myself that 3￿x)un￿ ofthe Company are nDt required tn tje audited Part 16 of Ihe 2006 Ad and are eli9itAe for itvJeppndeTrt examinaiw. I tqxxt in respect rny exafflinabon of your ¢harty's a¢￿￿nIS urried out S8dion 145 of the Chanlies Act 2011 fthe 2011 Acri. In Out my txamination I havt fdbw8d the Dir8thons gwen by tke Charity Comrr under secknn 1451Sllbl of the 2011 ￿. Independent examlners quallfied statement I confimi thal no olher matters hwe corTE to ry att￿￿0￿ in Con￿ct￿ with the examina1￿ gmry rrE cause to Wieve that in Tnaterid resp accounllng records were not kept li respeci of Ihe Company as te4uired by secith 386 of 2(￿ Acl.. 0rf2. the ￿)unIS do rK)t accord with records., or3. Ihe accounL8 do Th)t co￿ty with the requirements of Sec￿On 396 of the 21x16 Act olh8r Ihan any requir8m8nl that the accounts gwe and fair view whirh is a rnattercon51dered as part ol3n I￿ependent exatnina1￿". or4. the aswunts have not LEen prepared In aGGordanrE w methods and principles of lh8 state￿￿t of R8c<Nnrn8nd8d Pr￿alc8 for xcoumTrJ rekhyting by charits"8s sp￿￿&ble to charities preparini a(tThJrtls in g¢uJrdanre wlh the. Financ￿1 Slan(L3td ¥t4YTrb￿ in Ihe. UK and RepiiW¢ csf 1rp.land IFFiS 1021 1 ts)nfirm thal thp.rp arE nc matters to which your attantb)Th should b8 dra¥m to enètla a prowurthrsiaTrJry oltheac¥)yJnts to ￿ re&th8d. R. A. Dale Accounting Limited 30 Sl Georgtt Pl￿8 Cantérbury K8ni CT1 1UT 27 August 2024 3of13

Borden Village Pre School Limited Slalement of Financial Aclivib"es (including Income and Expenditure Account> For the year ended 31 August 2023 Unrestricted 2023 202.. lunds In¢ome and ertdtywmtrts from.. Donations and lagacies Charitsble acti¥￿eS 115.399 25.593 115,399 25.593 107,86.. 25.26, Total 140,992 140.992 133,12. Expgndityrg on= Chgritable 8Ctviib&s 415 1152.8981 1151898 1172,%191 1172.2091 1172,826 {172.826 Total 119,3111 Net expenditure Reconclllatbon of funds {11.9061 119.3111 P1,2171 139.699 Total funds brought Total funds carrled foNtard 70.816 44.385 115.201 154. 58.910 25.074 83.984 115,20. 4of13

Register￿ Nuffber". 06498853 Borden Village Pre School Limited Statement of Financial Positi As at 31 August 2023 2023 202.. Fixed ass•ts Taryible assets 10 84.682 108.27.. M682 108,2T. Current assets Debtors 1.026 4,107 2.971 Cash al b8nk and in hand 5.133 14.701 Credltors.. ￿Qu[rtS falllng due wkhln one y•ar 12 15,8311 17,777 Net cuYr8nt assets 16961 83.964 6,921 Total assets currgnt liabiliti85 115,20. Net assets 81984 115,20. Tho funds of the charoty R8$l￿ted income funds 25.074 44.ml Unrgstricled income funds 13 58.910 70.811 Total funds 83.984 115,20. For Iha y88r endsd 31 August 2023 lh8 ccrfnpany v•8s enti￿ lo exemption from audit under ￿tion 4T1 crf th8 Conyies Act 20l￿ relaling to cornpanie8. - The ffletnbers have notrEquited the company tooblain an auditd it5 ￿)UTrts forthe yearin quest￿￿ in a(￿[￿d￿n￿ with SeCt￿n 476, The trustees acknDw*dge their ￿¥￿￿1￿lI1￿eS f(Y cLxnFtyin9 with ihe reqUIre￿ents d the Ad ￿perI to 8ccounling recx)rds and the P￿para a￿￿￿ts.ThSse accounts have b8en prepared in accordance wlh [Yows￿S to ￿anieS subJ"8cI to the Sm￿1 ￿)rnPanIeS regime. The fin8ncial stal8ments were approved a￿j aulhx￿ed fcf issue ty the Board and on its bahaf ty.. Jack V Barbary 27 August 2024 Sof13

Borden Village Pre School Limited Notes to the Financial Stslements For the year ended 31 August 2023 l. Ar￿￿n11n9 Policie$ Basls of accountlng Th8 ffinano81 slalemenls have been prepared under the hstor￿1 CO￿ c(then1￿. exceptforTheslwts whth are induded al mark8t valu8 and Ihe revaluation Df ￿rtain fD(ed a5set5 and in 30wrdan￿ wtth the ch3t11￿S SORP IFRS 1021 Accounbng and Reporting by Charities Statetnent of ReCom￿ended Pracbce applvble lo charibes prepariTrJ t￿ra¢<￿nIS ￿ acc<xdance Trmth the Financial Reporting Slandgrd ap￿lts￿e in the LJK and Republic of Ireknd IFRS 102118ff8ctive 1 January 20191.. FinarKi Remng StaTrJ8rd 102 the Financial R8kX)Tting Standard 8pplicable in the UK Republi of Ireland IFRS 1021. and the Comp3n5 Acl %Ki6. Borden Village Pre Sch(xA Limited Tneets the definikn ol a pthlic benefit enlili undgr FRS 102. Assets ar￿ li4J'liti8s aTe Init￿lY r8c￿nI￿1 at c05t(Y transaction value olhwwi5e stated in th8 rekvant accounting policy nol•l$l Going concern The trustee has taken accwnl of Ihe (k£ument"GD¥w Corwn and ￿quId￿ Risk. for Directors of UK Companies issued by the FinaDual Reporting Council an(1 bdieves the charitable wryjany is a concem. Thi5 a55e55trwt is tsa5￿ utx)n the fundiw awdilgwg, Cash in ha￿ and the levd of free reserves and Irmne expecled kj be rec•'ied from tre ser¥¢es r￿ded. Fund5 UnreslrKled funds can be used in accordarKe wlh the Carila￿e ObpC￿ at the discfely)D of the tNstees. ResthGled fU￿S can only be used for partitulÈr restricted p￿0$eS wilhin Ine objects ofthe charity. Resknditins artse vthèn spaafd by the donor or wthen Mnds arè raised for parbcular re5tncteLI purposes. Further eXplana1￿)n ofthe nature and wrp05e fU￿j is indLwJwJ in the ￿￿e$ to the fiTh￿n￿al stalernents. Incoming resources All Incoma IS rÉetsgnig4d in Statomènl of Financi?1 AttNth￿ On￿ thè chity hag to fundB. prob￿8 that tha In￿m• will bè received and the amount can be measured relat4y. R950urc•5 gxpond•d Liabilrties ar& r&ogrMsed as expenditure 85 s(xin as IlrE 1$ a 1 orumtslnjthve Ihe charity lo that expendiknre, rt i% proba￿6 that a fvnsfer of 8conomic b￿efftS wll required Wem8nt and the an)Junt of the 0￿￿jatiCffi can be m8agw8d reliabty. Exp6ndAur8 IE aGcounted for on an awruals bas15 ha5 been dassw urKJer Ih aggregate all cosl rdated to tIE categ￿. Where r4)sts cannot be direclly attributed to wts"cuL9r headws they been alc¢at8d to oi a bas5 corsBteni the us8 Ot reswrces. Chawitablg activitps In the opinion 01 the Trustees the charity has or,ly aC￿ty being IhÈ owalwm olthe schcd. In addilth, all fund raisit¥J activitie5 and governance matiers. ￿￿th Ihe excgpbon of Independert Examinefs lee5 and Truslee5' insuran are de811 with by the Truslees arKI other vcAunleers al Th) cosl lo IhÈ.tharity. Theref(Ke all supwt cosls are cTrisM1ered lo be in relation tothe okEralion of the pre Sc￿XI. Taxatlon The charity is exempt Ircrn corkhxalk?n tsx ￿ it5 chari12￿e 8Cti¥itie5. Tangble fixed assets After the initk41 sel up costs. all assets costsry less Ihan £1th) are wricten off al tme of wrdBse. TaryiNe fixed a5sel8 a￿ slateLI at cost less deprstK4ti0n. Depreclation is prO￿ded fatés takuL2tJ b￿lte ottlhe cost olfixed assds, less Ihthr rédual valu&, ovu thr ÈxpÈctèd useful Ilvoi as folows. Land and ￿lkI1￿$ anl and Machinery Cotnwter Eq￿prnent 8 st0￿m line 20 Strail li 25 SlraKJrt line 6of13

Borden Village Pre School Limited Notes to the Financial Statements Continued For the year ended 31 August 2023 20 strai￿1 lin 15 RodutifvJ baLqnc8 lotor ve￿"￿8$ Fixturas and Fittir Penslons Th8 Charitab￿ company op8rat8s a tt8fin8d ttJnlribu￿.0n s(eme forthe fn8fft olits employees. conti1buth￿S payabl8 are chary8d to Ih8 profit and1055 account in Ihe peri(KJ ￿ wh￿h they are payalAe. Operating leasps Cosls of operat￿g ￿￿Se5 are Charg￿ to Ihe Strtement Finan¢xl A(viW m a strawJh14irE ba95 over the lease tenn. 2. Inc¢)m8 from donations and legaci05 2023 202.. Unr•strictd fvnds Don8tsons receN 115,399 107,86.. 115,399 107,86. 3. Incom& from charltab18 aciivlt￿s 2023 202.. UnrMtri¢ttd fund¥ School Fees Income Irotn charitsble 25.593 25.26 activitiss 4. Ctssts of tharltsble actlvltlets by fund typè RestwiGted 2023 202.. funds SGFKK)l Fees 152.898 19.311 172.209 172.821 5. Costs of charltable aEtlvltles by ty 2023 202.. A¢tivities undertaken thr¢ctly SclKK)l Fees 172.209 172.821 7of13

Borden Village Pre School Limited Notes to the Financial Statements Continued For the year ended 31 August 2023 6. 14•t in¢orn4llexpgndilurel forth• ygar This Is stal8d after &argingllueditryl'. 2023 202.. Dèptsciation ofownéd fixad assals Stsff pgnsion conknbulK￿S 24.￿6 25.471 2,040 2,05,, 7. Staff costs and emolum8nts To181 s18ff costs for the year ended 31 Augus12023 we'. 2023 Salarie5 wage5 118,081 lo7.￿.. Socrdl security costs Penson costs 121.923 111.34. 2023 202.. Earfy yÈats pracbboners B. Trustee remuneratlon and related pwty tra[￿tI During thè yearthè wrfe ofthe trusteè Jad( Bathry was * empbyee ofthè ￿1￿)1￿ (*mpany. ￿ gross pay arKI employer NIC and Pension cL￿1but￿￿￿ totslkd £3038812022- £292591 8of13

Borden Village Pre School Limited Notes to the Financial Statements Continued For the year ended 31 August 2023 9. Comparat6ve for the Staivmentof FlnarKlal ActlvStfj8S Unrestrthd Restricted 202., fvnds funds lrtcttmè and endowrhÈnt$ from.. Donations and tyaae5 Chaiitable 8etiMties 107.863 25,264 107.86.. 25,2& Total 133,127 133,12. Exptnditth on.. ch3￿table acti￿￿e5 1153.5151 1153,5151 1172,826 {172,826 Total 119.3111 Nèt •xyndltsJM Reconcillatlon of funds 120.38BI 119.3111 139,69g T0181 funds brO￿ght forward Total fund8 carrled forward 91.204 63.696 154.WH 70.816 44.385 115,20. 10. T￿gIble ffixed a¥set5 Land a￿d Planl arKI Fixtures arHI CLYnputer Equlpment tsst or ValUat￿n Buildlrys ¥xhl Fllllngs Tots At 01 September 2022 305.430 32.378 8.300 344.671 A(klition8 810 197 Disposals At 31 Augusl 2023 11,0411 5,456 11,22? 305.430 695 33,188 344.7&1 Dèpreeiation Al 01 September 2022 219.604 11.667 4.736 236.40.. Di5P05als Chatge for year Al 31 August 2023 Not b¢)ok valuos 11.0411 11,222 20.777 139 3.154 836 24.9Jl 240,381 354 14,821 4,531 260,08. At 31 AugUSI 2023 65.049 341 18.367 925 At 31 Au9USI 2022 8&826 171 20.711 108,27.. 9of13

Borden Village Pre School Limited Notes to the Financial Statements Continued For the year ended 31 August 2023 11. Debtors 2023 202., Amotsnts dtsÈ wlthlm tsnt ytar.. Prépaym8nts and accrued Income 1.026 2.97., 1.026 2.971 12. Crfditors: amounts follinB within y•ar 2023 202., Other creditor5 2.680 971 Accru8ls and deferred inccrne 3,151 S,831 13. Movement in funds Unrnstrfcted Fun Balance at coming resourc•s Outgoing r•sourc•$ Balance a 01109r2022 311081202.. General Gener81 70.816 140.992 1152,8981 58.911 70.816 140.992 1152,8981 58,911 Unrestrlcted Fund8- Prevlous ye Balance at coming Outgoing resources Balance a 0110W2021 resourtes 311081202.. General General 91,204 133.127 1153.5151 70.811 91204 133.127 1153.5151 70.811 10d13

Borden Village Pre School Limited Notes to the Financial Statements Continued For the year ended 31 August 2023 RpstriGted Fund5 Balanco al Outgolng losour￿8 Balance a 0110912022 311081202,, Block Paving Playground Fund Building Devdownant Fund 3.291 15961 2,69. 41.094 118.7151 22,371 44.385 119.3111 25.07, R85trictsd Funds- Provious year Balanc• al Outgolng ro50u￿05 8algne• g 0110W2021 311081202.. Blo¢k Paving playgr￿￿nd Fund Building Devdowient Fund 3.887 15961 59,809 118,7151 41, 63.696 119.3111 44.381 PurrA7S¢ tsf restri¢ted funds Building DeV40￿ment Fund A fur￿ ￿￿ed frorn ful￿S wfflarily frofft Kenl CwntyCwnLiI toue*e a rEw purFKbse kjuilt we Sch￿￿. Block Pawng PLgyground Fur A fund ue8ted from ￿n￿$ wimarity from Geor98 W8tb Finn and Th8 Borden Parth thJrK41 tOUe8te a n8v4 bknck p¥￿r￿j ￿8Ygro￿d. 11d13

Borden Village Pre School Limited Notes to the Financial Statements Continued For the year ended 31 August 2023 1Q Anatysls of rb8t ass•ts b&ts¥aen lunds Tangib fixeil assets Currerbt Net Asse assets I Illabllltle8 Unresthctsd fvjnds General General 59.6CI8 16981 ?8.911 Restrictèd fftjnds ock Paviro PL8ygrouThJ Fund Building Develokynenl Fund 2.695 22.379 22.37,. 84,682 16981 83, Prèvious y T4ngiblv Ng1 Gurr9rt flx8d assets assets 1 N9t Aswtr Ili4bilifip$ Unrestrfcted fvnds G¢n¢ral General 63.887 6.929 70.811 R05tricted funds Block Pavi￿ Pknygrou Fund Building Dtr48lorMneni Fund 3.291 41.094 41. 108272 929 115,20. 15. Cornmilrn?nts Al 31 August 2023 the c4ynpany hal annu4 r￿n[￿l￿*￿ts urKkr rK￿￿nCe￿￿b￿ operating as sd out bekA¥". 2023 202.. Op8raling leasEs which e%pire'. Within 1 year Within 2 to 5 yvars After more than 5 year5 16.wl 22,Wl 12d13

Borden Village Pre School Limited Notes to the Financial Statements Continued For the year ended 31 August 2023 16. Company Ilmlted by 9uardntee The conpany is linited byguarant8e. haMTrJ Th) shèr8 capital and in Ihe ts1￿￿0f Ihe Me￿a￿lum Df Assockalion the Tnetnber ofthe c(xnpany wdertake5 to (xNbtritKAe to the a%ets glthe (￿pat￿ in the event ol it beirg up he is a member, or. within one year after he ceases to be a m8mb8f. such 8rroJnl 85 rtJ9y be required excee* £10. 13d13

This document was delivered using electronic communications and authentlC8ted in accordance with the registrar's rllles relating to electronic torni, authenticatior aT]d manner of deliN'ery under Section 1072 of thc Conipanics Act ?006.