C￿npanY ￿. 07276939
Charity M). 1141234
Abacus Pre-school Nursery Ltd
Report & Financial Statements
31 August 2021

eoal & admlnlslratlvg detams
For thg
r ended 31
st 2021
The organisation is a tharitabte company, registered as a company
on 8 Marth 2010 and registered as a thrtty on 7 April 2011.
éovemlng documert
The chartsbk yrates und8r the rlks of its CA)nstilution
dated 8 June 2010 as amended 21st Marth 2011.
Charity number
1141234
Company Numl)er
07276939
PrinGipal address
Dassett C of E Piimary School
Memorial Road
Fenny Compton
CV47 2XU
Trustees
Chris Meaney
Jc￿e￿ Lewry
Emma ￿den
L5tlia Cox
Simori Bradley
Chair
Senior Staff Member
Leffji (Manager)
Bankers
1 Balkmm Street
Manchester, k160 4EP
5 ShutFord Road
North Nthinglon
Oxfordshire
OX15 6AL

For the
endgd 31
The tTUStees presentthei re￿1 and the )Ina￿la1 stateW￿ts for the year ended 31 AEVJUSt 2021.
Legal ar¥J admini*ats)n irforMat¥￿ set (Mjt ￿ pege 1 forn￿ part of thks reFKMt. The fmancral
slatements comth wth ¢urrent stabjtory requiremert the TA￿t Deed aNJ the Statament of
Obie¢ls
The principal obie¢ts of the ch￿lty are to enhan￿ the £￿v￿o￿nent a￿1 education of children under
slalutory school age by encourwing parenls to Und￿stand and FmNide kn Ihe needs of their children
through commuruty gr(xips.
Oryanisation struciur•
Overall marwgement of the charty is the ￿pOn￿ of the tnjstees who are elecw and ccpopted
under the temis of the Dayto day project aciiwty is managed and carried out by staff.
Review of activib
Wa startad the year vAth 15 chljlren and finish￿ Ihe y83r th 18 childm on our register, with 2
others leavtng dursng the spar due to moving avrdy. 10 left to go onto sdNx)I wilh 7 going to The
Dassett Prsmary School and have setiled in vw ￿￿1. Dwite beÉng in the middle of a global
pandemic, r￿MberS for the year vme strong. TnjSt￿ bekve that Abaws remaining open tor all
children throughout I(￿kdO¥￿ vras a real blessing and one that made lrfe aaS￿r for the children lo
cope with. With atl the restrictions imFKJsed on daty life. contiwitvj a weekly mutine at w￿ch(M)I
helpgj I￿p some sort of tmymaktyts ts thiklren.
From a dlr*irs l trustee point of view. the FAanlling and grOund%￿)Ik set out at tho start of the
pandemic set us in gocxj siead to deal with any issues thai arose. We tia¥e not had to close at
any point due to COVID IrrfeCti￿ at¥J were IEK*y that wvemment legi51atton albwed us to remain
open during the Christmas to Ea*er term.
We have celebratsd Rembran(* Day, DIV￿1. Chfistinas. Easter and more. We have Iwked at
'OU￿elves,, differences and simli arities with eyES. hair. skin (olcNJr and lalked about our families,
leaming to lisien to each olher arml take tums. We have expkxed malhs - numbers. lengths. sorting.
quantitie5 a￿1 a k)t more. We hfft ￿J0)￿l our lime (￿ide usirvJ b*. b8anbags and quoits.
Wilhoui the effort and sup￿1 of the slaff, ￿ y￿lId not have been abk to athieve the greal results
we did over the last year. We opWa￿j a smaller core taam Ihan usual havi￿ just four retaine(I
members of staff. Their dedication and flexibilty atlowed Abacus to operate Sm￿￿lY ￿th that.
number meaning ftjrther recruitrnent not required. We had one new slaff mernber start in
September and they have setlled into Ihe team.
We are k￿kIng foThRrd to another fvn w aThJ reintrodu(ary more tojs equipment bac* into our
daity play and stsrtiry visits into school and using the hall again. We are getling familiar wilh the new

Report of th• tr￿tO•s
For Ihe
r ended 31 Au ust 2021
Future developmerts
The fvrture tyjtlook is very prffjtlive for Ab￿1￿. Our finarwl wsitb)n s seujre. and we can invest as
required. ￿lIst retaining funds in the bank. With COVID. none ot us know what wm happen over the
next iwefve months. but we feel confthnt we wilt be prepared for any sltsjat￿jn and Abacus will
Femain successful.
The Board of Trustees have taken a dJTwnic aprrnth to decision making has ￿su[led in
Abacus beirKJ in a strong financial rx)STtion the start of the 2021r22 academ￿ catendaf. This ￿11
allow us io invest I￿￿1$ to suppJt the 5tsff in theT dulies and enFth the daly experience for the
children.
Flnancial rnview
Again, we have had aT￿ther straroe financ4al year. We were frKlunate this year to be able to stay
open for the thildren to attend iwt had to can￿1 our face to face furthising events due to the
pandemic. However. still achieved a fantastic ffftancial restjtt of a profft before depreciation of
£17.QOO. This is mainty driven by the ext*cied increase in fees and minirnaj cwff expenditure due
to the ¢tr￿Mstances.
Once again, we were alAe to iiegoliate a reduction in pa￿nent to the sch{X￿ for e￿ and water.
which help&J to ¢ovw lost income ft(Mn Care Cktt).
continu8d to sUpp[￿t famAies ￿ need.
Due to tho natsjre of the yaw ￿ t¥gve W JK) s•JnifKgnt costs and have just undertaken
annual maintenance of the building.
and were abEe to raise a fantsstic amount of £1.700. We are akn very gTatefiJl for over £700 uf
donations from the Merrie aThJ Ihe 'Bw Destroiers.. aNJ Various other res¥knts of Femy
Compton and the wider area.
A huge thank ￿)U to everJu¢e invotv&J in selkng arnj raffie tid(ets. and to those Ihat donated
such fantastsc prizes.
L¢xA(ing fotward to the nexi finan￿1 Jtar. we are looking to upgrade rr equipment, resur3fce the
outdoor area and purchase new equipment for the thibjren. We have already had a fantastic start
wtth lots of new starters and have high hopes for the finantial year ahead.
The trustees have revie1￿d the risks and a￿ conf#Jert t￿t fv have all risks covwed h￿th actions
to minimise iisk and exposuTe to the Ch￿lty.

AIM¢us PrtrS¢hool Nurwy Ltd
Roport oftho tntst
For the
r ended 31
Reserves policy
The trustees aim to ma￿￿￿n reserves at a level that cA)ver redundartcy pawnÈnts in the eV￿t
of ck)sure. In a(Idibon bjrther reseNes are mainttiin￿ to allow for the fluG*tsation in numbers each
year and to enab￿ replacement of materiats and equipmenL In line wtth this ￿lcY the Trustees aim
to hold £20.000 of free reserves. At the end of August 2021 the ievel of free reseNes held we
£67.970.
Publlc B8n8fft Slatem8nt
The Nursery serves Fenny Ccmtkn and Ihe SUTroundiThJ area and all are w8k￿Me to join.
The tru$t99S
The trustees up to the date of this retKYt were as folkiws:
J￿etyn Le￿Y
Chris Meaney
L￿dia Cox
Lapwixth
Simon Bradley
Claire Bennett
Emma Arden
{res[gn￿j on 21st October 2021)
(appointed on 29th September 2020)
(app*nted on 29th Septsmber 2020 and res¥Jn￿￿ 21st October 2021)
(apwjinted C￿ 11th January 2022)
The management ¢xJmmÈtiee is made up of parents of children attenthg the nuTsery and commtttee
members are invited to become tfustees.
Approved by ihe trustees c
and sigrBd on their behalf by
Chris Mearey

To the tr￿le•S
I report to the charity trustees on my examination of the accouTts of Aba(#Js Prtrschool Nursery
Ltd for the year erxled 31 Au9USt 2W21, art set page 5 to 11.
Re5ponsibilltles and basis of report
As the charitys trustees of the d)8rliable LYmpany akn ts d[recIo￿ for the Purposes of
company law) sffju are re$r￿SIble for ihe prepafakn of ￿ aCCo￿ts in 8￿nCe with the
requirements of the Companies Act 2016 fthe 2006 Acn.
Having satisfied that the accounts of ts chailth cxxrpw 8re not ￿]ul￿d tr) be audtted
under Part 16 of the 2006 Ad and afe efigible fLK independent examith3tion, I rermyt in respect of
my examination of your charitable companvs aLwts as caTr*d out under section 145 of the
Charities Act 2011 (Ihe 2011 Act"). In rxrrwng out my examination I have folw the Directions
given by th& Charity ComMis￿D Ufbjer seclym 145(5Kb) of the 2011 ACL
It is my rest*￿i￿ality tck"
examine th& accounts under secbon 145 of the 2011 Art
follow the procedures laid du4¥n in the general Directions gTven by the Charity
C4)mmission under sect%Th 1451Sllb) of the 2011 Act and
Independent exarninevs Teport
An examination inclu(Jes a reV￿W of the awjnting records kept by the and a companson
of the accounts presenied wth 11K￿e records..tt also irldudes rnnsideratton of any unusual items
or disclosures in the accounts, aThJ seekng exEAanations from wju as trustees contxning any Such
matters. The proC￿lureS undertaken do r￿t Fmvide au the evidence that swjuld be required in an
audit aMI consequentty opinion is given as to vthethw the acc#iunts present a and fair viewl
and the ret*wl ts limtied to Ihose matters set in the state￿t below.
Independent examinerfs statem
I have completed my examination. I that no Materi￿ ffhatters have e4xne to my attenbon
gNes me cause to belwe that
Companies Act 2(KJ6; and
thè accounts not acc(Md wth the accwnting recEKts; or
the accounts do not l￿nplY T#￿1b accounting iequirements of section 396 of the
2006 Aci other than any reqUIr￿l ttjat the accounts give a true and fair view
vknich Is not a matler as part of an independent examination: or
the acc(A￿ts have not been txepared in acconjance wilh the meth(Kls and
prir￿1pIeS of the Statement of Re(#)mmended Practice for accx)unting ar￿ reporting
by charÉbes [ap￿ICable to charities preparing their accounts in accordan￿ with the
Financial Reporting Skndaid applicable in UK and Republic of Ireland
(FRS102}]
I have come ac¥oss rwj other matters in Mth the examination to *thich attention shoukl
be drdym in this report in Order kn enable a prow widetskrxlÉng of Ihe accounts to be reached.
Sarah HL)ttord ACA
5 Shuttord Road
North Newi
Oxfordshire
OX15 6AL
tkk: Is fy)
2022

)acus Pro4chooI Nurnery Ltd
For th•
endgd 31
2020
Incomè
i0.(￿5
46,891
1.312
10,065
46.891
1.312
9.958
41.545
529
1.914
Donakn"ons
Fiindrdisino
Lunches
Rental income
Interest
3.471
52
Totsl income
66.473
66,473
58,53)
Expenditiwe
Wages
Inland Revenue
Pension
Training
Travel
36.516 36￿6
38.297
1,337
304
15
1.825
15
Lunches .
Insurance
Fundraising
Other
Tdephone, Stafior￿. and Pi
ortisiTh3
Equipment and Materials
1.202
785
756
756
1.124
130
360
159
248
674
247
3.013
199
325
256
224
{93}
Provisions
rote5s1o￿l Exw
Legai fees
Photos
Rates
13
76
13
76
81
1.280
250
Computer Software wrnit
DepreciatK)n
7.273
353
929
Total experwfrture
56,121
56,121
59,636
the year
10.352
10.352
(1,101)
Funds at 1 Séptanbèr 21120
76.711
76,711
Tl.812
Funds at 31 August 2021
87.063
87.063
76.711

Asat31Au
2020
Tangibl• fixed assets
19,093
25,1TI
1.012
51.727
Ish at bank and in hand
69.172
52.739
one year
51.534
87.063
76,711
Funds
Designated fijrnts
General funds
87.
87,063
76.711
Total funds
76.711
For the )Ear endir¥J 31 AugASt 2021 the Chath￿ rwipany entiued kn exemptK)n ftom audit
The members have rw)t required the dwilth c(wny to thin an audit of its finaniia statements
and 387 ofthe Companies A(* 2{￿ and
charilable company as at the eThJ finan￿ ￿1cmI ￿K1 (* its surplus or deficÉl for
each financ￿1 in accudm 7Aryth ts requ¥￿Trts ot sectiOr￿ 394 and 395 and
&jglzL
231gl
Chris Me

For the
r ended 31
ust 2021
in accordan￿ wilh the Fir￿nCIal RerNxting StarNJard applY*t4e n Ihe UK 8fKI Republic of
IrelaThY {FRS 102) Iss￿￿ on 16 J￿Y 2014 and the FThrKaal RetM)thJ S(arakrd appticab￿ in
the United lQrykn aThJ Rewth rA IrelaThJ (FRS 102) aThJ the Charilies Ad 2011. Assets ar
liabilitses are intibalty recogni*J at IMstorYA o)si rx lTrrtsarkn v* urkss otsrwise stabj in
Ihe relevant aC￿unt￿19 notes.
b) The chafitsble rJ)Mp￿Y operates as a c¢)ncem has wfficient hjnds to c4)ver a
c) The tha11tab￿ ccmrAny constilui# a t)￿fft entity as defv*d by FRS 102 and 15 open to
d) Inc¢)me is reC￿ThSed In the acc£¥Jnls wlw the r*fjxilab￿ Lvnpany is en￿lled to the funds. any
a th?rd party ￿¥j it ts prrknth that Set(kn￿t TrAal ￿ requ[￿1 the amunt be reliabty
measured.
month afteracq￿￿￿Jn.
charge represerrts the contrl)ukn paY£￿e under the schane by the charity to the fund. The
contributions.

For the
onded 31
ust 20
2. Net incomingl(outgoing) TrSOur￿ forthe
2020
Trustee indemty insuran
Depreciation
NIL
NIL
7273
' total remuneration forthe was £16.669 (2020: £16.SJ7).
IL Staff costs
5. Tanglble fixed assets
Bulklln95
Cost
At slart of tr*
57,689
Atthee￿1￿these
57,689
At the slart ofts JFar
Charge for the Jfar
32,512
32.512
Atthe er#J of Ihe
Net book val
Attheendofthey
19,093
19,093
At the start of the y
25.1TI
25.1fi

For the
ended 31 Au st 20
6. Debtors
2020
1.012
1,012
2020
541
231
850
124
Attruals
Olher (xedilLx
261
1.202
1.205
At31
August
2021
6.711
66.473
{56.121
87.063
76.711
66.473 87 r163
56.121
Totsl funds
76.711
56,121
nds
Fixed assets
Current assets
19.093
69.1n
19,093
,In
one ￿ar
(1202)
1202
ln

Fo
31
P•nsions
¢￿)trIbtth. Total emty perts11￿ l￿ts fty Ihe £1.230 (2020: £1.337).