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 Iru*e& 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 reguiat*ws 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 Cc*npani8s 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 Comp3n*5 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$l
Going concern
The trustee has taken accwnl of Ihe (k£ument"GD¥w Corwn and ￿quId￿ Risk. for Directors of UK Companies issued by the
FinaDual Reporting Council an(1 bdieves the charitable wryjany is a concem. Thi5 a55e55trwt is tsa5￿ utx)n the fundiw awdilgwg, Cash in
ha￿ and the levd of free reserves and Irmne expecled kj be rec•'ied from tre ser¥¢es r￿ded.
Fund5
UnreslrKled funds can be used in accordarKe wlh the C*arila￿e ObpC￿ at the discfely)D of the tNstees. ResthGled fU￿S can only be used for
partitulÈr restricted p￿0$eS wilhin Ine objects ofthe charity. Resknditins artse vthèn spaaf*d 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 ch*ity 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 Il*rE 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 takuL2t*J b￿lte ottlhe cost olfixed assds, less Ihthr ré*dual valu&, ovu th*r ÈxpÈctèd useful Ilvoi
as folows.
Land and ￿lkI1￿$
anl and Machinery
Cotnwter Eq￿prnent
8 st0￿m line
20 Strai*l 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 f*n8fft 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•strict*d 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 w*e'.
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.