C0fty￿ No. on76939
Chwity Nts. 1141234
Abacus Pre-school Nursery Ltd
{R•sPltw•d Chth}
Report & Financial Statements
31 August 2024

Abacus Pr•4chool Nurmry Ltd
Lag￿ & •dmlnlstr•llve d•tall*
For the
r•nd•d 31 Au u$t2024
8t4tsJs
Thè organ1￿￿On k A charfloble eompary, reglstsred 88 a company
cfi e March 2010 and registsred as a tharfty on 7 2011.
Gov•rnlnu dotsUm￿t
The ehartsable tr)mpany operate8 under the rule8 of con8tityti(
datsd 8 June 2010 as amended 21st Mar¢h 2011.
Charlty numb•r
1141234
Company Numb•r
07278939
Prlndpal addi￿•
DaBg•tt C of E Prfmary School
Mernortal Road
Fgnny Cornpton
Southam
Wor4viekshlr•
CV47 2XU
TfU$ttt•
Dwr•n York
Joc•lyn L•wry
lfjm Pi¢torf
Emm• Ard•n
8ophl• Slo$w¢zyk
Al•x HIb￿rt
Ch￿r
Tr•#ur•r
8•nlor Stsff M•mb•r
Jo¢•tyn Lmy Imwaar)
B•nk•r•
Crtrop•rth• 8•nk
18?Iloon Stre
Maneh•stsr. M80 4EP
Indynd•nt Examln•r
Enlly KIl8h￿. FCCA
E Ke4Jnting Urnltsd
Clw• CottAg•, Dog Lane
F•nny Compton
Ww*ickéhir• CV47 2YD

For the
•Thl•d 31
st 2024
Th• Intho8 W•sentth•irreprrft the financial slAtsM￿lS th•y••r ended 31 Augii8t2024.
Legsl ond adrrinistrob"M wrfonr•bon sot ¢xrt ￿ page 1 Irn p•t ol report. The finwal
atstem￿ts eompty SI#￿t￿Y r￿lIamen( th• TnA%t Deed And the Statsment of
Recommended Pr&*e. Ac¢ourllTrJ and Chvltt
ObJ•¢ts
Al Ab￿ Pr• s¢1￿ to • •do ¥Mm for lh• thMdr•n to d￿eloP
grow fr•dy •nd •vdu8ts and rnoNtor seThices to erwjre that our rthusery untinuM to m••t tho
n•8ds of th8 thll<*•n P¥eTrtslurorn. W8 we •trA• to do thL• by erthng 4 wogramm• of
•ciNfoe• that are interesling. edx•liond. glimulabng fun Ih•i not onty *n909• th• ¢1￿1￿9n Ixrt
Ory•nlJ•llon Struc￿1•
Th• over011 mwaqThnt rA th• thority li th• r•sptsKW of th• tswt•os 8la¢tad ¢
opt•d undw th¥ ot lh• Th• • to dty ar• managed and cathed out ty
h•aW keeplng us yotected from unexpectsd •xperAe8 or rwrs ￿ may Ile In the fu￿re
118t 8180 r•dudng wr *y) lurth.sing to wrviv•. to invost in th•
Prov￿ar￿ fnd 0¥￿1#bI4 toth• ¢Mtr•n In uder1￿ th•rn tt*llwlv•.
We 8lart•d Semember 21r23 *4th 12 Chil¢tr•n Ond firi•h￿ th• y•w t4Alh 28, *1tr 11 1•8vlng to
conlNe th8* leamin9 ¢Jevel¢)prT￿rt at Primwy Sc*¢ol, we we confident vAth the nvw hou8ing
d•v?1opm•nt In thg ¥ill•y thi•*ryll ￿thue to ThJrt¥er ol cThTing to AbwJA
the lollowing ￿•r ahe•l
The thildrgn hsve bo￿ t•113ng about Autsjm and thanges wryJnd us In nabJre, looking at and
makjng pthw•8 01 Hy*nths, loo￿ing at 88 in￿￿¥1• thffewt wd we. Tho
thildren talked •b￿rt RerMmtrnKe rn•Je Poppie& Look'ng at Cd￿Jr3 how they e
be thanged. A firem￿ c8m8 8 ¥1gtsd th8 Pf• Sthoc4 ar#J •lyxrt lknv w• w k•¢p ouwfv••
•ale. the children wwe gNen th• cppubJThty to eXF4¢M thth"r ￿lI(￿rn and ask ¢w•sb"ofts. Th•
¢hIldr￿ (fvidgd into th• ol k•ew9 hMYtrry food io for ￿ •)d not 80 kK*)d.
aswell as dentd I￿￿on6.
Thi$ yew our farfie8 I￿al have 9•thwin9 for Ihe 8nnud duck rxe and
•Aster egg hunt Not ¢)nly Ihese ¥￿•blo fly the hm(tr￿n9 Ixrt trwy tho prwide ￿ excellent

Abo¢u$ Pr•4¢hool Nun¢ry Ltd
Rwirt ofth• tN¥tfjg8
For th•
r•nd¢d 31 Au u$tX124
There h85 also been rnueh enjoyment In holth.ng our Nallvlty and Easter bennet par8ge 8nd the
children were 8bl8 to have their SPOTb day out in th• field. We h8v* arxw to th• 8thool h811 on
Monday mominq %thore the children h￿0 gxploring different ¢quipm•nl, wftning, dr¢1• gamag
and ftwe.
W• l*x>k to #Thother fun and iu¢¢e8sfv1 yaw th lots of 1•8mlng, •xplorfng, plaOng
ekng tho children PTogrg
Fubjro d•v•lopmont•
Thè fubjrè ol Ab•w¥ rgmuins op¥n￿StiC. The financld p￿rtIon 1$ $tsbl•, wo hov• an •xp¢rf¥ne•d
Btoff tsom and with Ihe continulng ffiow ol new chIld￿n we've recwited a new 8taff rnember, who ha•
been a Wc￿der￿JI addltton to the team. We have conttnued to recognise threats to the 8etttng 8uch
lh8 of r•th¢•d 8ehool PAN nurnb•r¥. whllst Se8￿n0 oppotbJnlti•s for ort)%th. Th• Compton
LockA d8velopment h88 helped to fw•f88 th• trend of reduced numbar8 8t th• Setting. We *lll 8180
conttnue to Inv•st in Improvlng th• f*dliln ond aqulpm•nt fty th• ¢hlldr•n to thtfjv• h) th•lr
vlronm•nl #nd th• staff to feel ¢ornfortabl* at work.
A¥ w• mw• Into th• 2425 oc•d•ndc y•ar, Ihg ouuook fr*r AtsKg•1o brfghl ond h•• th• loundoUon•
to cont4nue to •tick to Its charftsbl• rn1￿0n of offerin9 • hlghquallty pr•4ehool provldon th•
vlllage
Flnandal Mil
We hwe •thl•ved a good fin•ndal re•ull of o profft of £12,366. Thbs mark• an increase of £5.305
from the prevlous year. thleh f•ffl•ctsth• ch•nge8 In 8bJd•nt 8nrdlm•nt and walla1￿0 r•8ourc•8.
The Income from fee8 decre•8ed by £3.500, Ihough we eaw a algnlflcant rb8e of £11.185 In lundlna
for students receivlng free 8UPPOrt. De8plte flU¢￿•￿0n9 In 8t•ffing, our 8t•ffing costs havo remalned
cornpgred to 188t yoaf. Thks Is du• to Adlustm•nts mÈd• In r•8pons• to mlnlmum w8Q•
In¢r*aM8 ¢hange& In ¢Jur Btaffing •trucbAre. With an Increase In pernanent •*Aff, we were able
to ¢wJal IAbor¢osl¥tolu¥t£2eo.
Rent recdved from Care thb was In I1￿ vAth the provlou$ y•8r as wo dd not Incr•w th•lr lo•8.
The rent ￿ pay lo the 8chool and to Warn￿k￿lre County Councll for the grtyjnd ront havo both
rem￿ned unchanged forthe lastyear.
Thls y•ar, w• 0180 Inujrrèd a faw mthor. one-off co•ts rolatsd to bulldlng rn8intsn&nc? and rep￿r8.
How*ver, fvndrwwng effofiF have been ¢xcepb'onal once 8g&n. Our fundrai￿n9 and donations for
the ye8r totglled £1.￿ though dlghlly l¢)war than th8 pr8vSou8 y••rth¢ InthU￿8$M forlhtstr ovents
¢onthNg wbthin OUT local Commu￿ty.
Rlgk Jtaternent
Th• trust••s hav• revi•￿d tho blskx to r•viow In oa¢h mofjting and org confident that
th•y hav• th•s• cov•r•d With actioni In pJa¢e to minimlstr iiok and OXPOgUTO to Ihe thority.

R•portofth• tNst••s
For thè
8nd8d 31
2024
The trustses aimto rrintan reseThes at a Iwel that wwld cover ro{￿n[l￿ pay￿￿ in the event of
dosurg. In •Sthlion. f4kther r¢sgrves rr0rrt*td to allrrw forthe fi￿￿tition ol nurrhers to
Igw r8F4aeem•)t of mth"* rf needefj. In line with the PdKy the Tntstees aim
to hdd £20,Cf4) of free T￿rVeS ￿ funds to covgr 6 m(nths of skn. Althè end of Autytst2024,
the level d reserves held wwe £113.097.
B•n¢fft Stst•mwt
The serves Femy Coryyton ￿dthe >Ar￿￿KIng Wea and ￿ are wdcome toioin.
Thè trust
Th? truste95 uplo Ihe dole ofthis rvwt*ve
EmwA Arden
lfjm Preknvjs
Darren Y¢yk
Sophie Slosarcz** 14wntsd (m 24th Septeth 2￿24)
Aex Hibbert
14?￿nted cffl 24th September 20241
Sirrw 8radley
Apprtr4ed ty1heln*•s m 11 +120￿
SI￿ on thwr behth
Da￿￿n Ywk

Independent èxamlMeV$ report
To the ¢ru$tee$ of
Abacus Pre4chool Nurse
Ltd
I report to the charily Iruslees on my examination of the accounts of Abacus Pre-school Nursery Ltd
for the year ended 31 Au9USt 2024, which are set out on page 5 10 11.
Respon51blllti85 and basls of report
As the charitys trustees of the charitable company land also 11$ dire¢tors for the purposes of
company lawl you are responsible for the preparation of the a¢¢ounls in ac¢ordan¢e bvrth the
requirements of the Companies Act 20161.the 2006 Act").
Having satisf￿d myself that the accounts of the charitable company are not required to be audrted
under PHrt 16 of the 2006 Acl and are eligible for independenl examination. I report in respect of my
xaminalion of your charitHble Gompanys accounts a5 carried OLrt under section 145 of the Charili6s
Act 2011 I'lhe 2011 Acl"I In carrying out my examinaliori I have folbwed the DireGtion5 given by
the Charity Commission under seCt￿n 14515llbl of the 2011 AGt.
11 is my responsibilrty to.
examine the accounts under section 145 of the 2011 Act..
lo follow the procedufes laid down in the general Directions given by the Charity
Cotnrn15son under section 14515llbl of the 2Q11 Act". and
lo slate whether partKular matters have come lo my a1teTrt￿n.
Indapondtsnt èx•rnlnge5 report
An examination includes a review of the ac¢ounling records kept by the charity and a comparBon of
the accounts presented with those records. 11 also includes CDnsideration of any unusual items or
disclosures in the accounts, and seeking explanat￿n$ from you 8S truslees conceming any such
m8tters. The procedures und&rtaken do not provide all the evidence that would be required in an
audit and consequently no opinion is given as lo whether the accounts present a 'lrue and fair view,
and the report is limited lo those matters set out in the statement below.
Ind•pendtnt èxarnln•V5 St4terngnt
I have completed my examinalion. I confirm that no malerieal rnallers have come lo my attention
which gives me cause lo belteve Ihal..
the acGounting record5 were not kept in accordan￿ with 5ectlDn 386 of the
Companies Act 2006,. and
the accounts did not accord with the accounting records.. or
the accounts do not comply with the accounting requirements of section 396 of the
20C6 Acl other than any requirement Ihat the accounts give a true and fair view
which is not a matter considered as part of an independent exarninalion". or
the account8 have not been prepared in accoidance with the methods and
principles of th& Statement of Recommend&d Practice for accounting and reporting
by charities lapplicable lo charities preparing their accounts in accordance with the
Financial Reporting Sland8rd applicable in lh& UK and Republic of Ireland
IFRS10211
I have corne across no Olher matters in connEclion with Ihe examination lo which attention Should
be drawn in this report in order lo enable a proper understanding of the accounls lo be reached.
Emily Kilshaw FCCA
E Kounling Limiled
Clare Cottage. Dog Lane
Fenny Compton CV47 2YD
Dale..
1810312025

Aljacus Pre4¢hool Nurswy Ltd
statementof finand414cllvllt8s Oncorporadng Incomeand expend1￿re acc¢unt)
For the
r endgd 31 Au ust 2024
2024
2023
R•stiictsd Vnrgthctsd
Note
Incorne
10,403
54.998
576
Gr8ntslchll*are vouchars
Donations
Fundralslng
Lunches
Rontsl incom8
Int•rgSt
10,403
54,998
676
13,913
43.813
1,434
2.198
4,830
120
2.392
4.927
328
326
Total Incom•
75.185
67.363
Ex￿dI￿r•
Wages
I￿￿)d R•v8nue
Pertsion
Training
Trav81
Rent
Jnchas
Insurance
Fundrai￿ng
40,050
39.998
1,559
499
21
1,559
499
21
2,380
2.362
1.004
1.471
2,3
2,254
1.004
88
141
1,120
Telephone. Stalionery. and Postsge
A(fveTbsing
Equipment and Matsrials
Presentsffrips and EntsrtBining
Provigons
Health and safety
Cleanlng
Profes4onal Expens•s
Legal fees
Photo$
1,120
105
1,947
1,164
114
1,947
615
230
215
215
412
3.644
440
412
3,644
405
3,544
432
73
9B7
91
908
Ele¢tricity
Cornwtsr Softs*￿e and equlpmont
D•preciation
Hlding repairs maintenanc•
905
3.423
856
Total exp￿￿1￿1*
Net In¢ornd(expendltsrg1 for
th•￿T
12.386
11366
Fund$•t 1 S¢wember 2023
Fund> at 31 August 2024
Th• rLOto8 to the ffin8nd•l *atsments fum part oflhesefinawal statsments.

Abxus Pr•4chod Nurnory Ltd
Balan￿ *h••t
A• •t 31 Au ￿t2021
2024
2023
N¢)te$
Tang11)le Ilx•d M$•ts
Current ajsèts
O•l>tors
Cash at bwk and kn h•nd
4141
10.918
114.617
93.058
Cr•dltors: Amounts hlllng du¢wlthln
N•tcurr•nt•$••l•
107 018
N•t•iMts
116187
102771
Fund•
R06thctsd fvndl
Unr•Btrtcted fund8'.
D•dgn8t•d ft¢nd•
110187
102771
Total
110167
102771
For tho year enthng 31 Auw 2Q21 lh• ¢horttsbl• ¢omp8ny •nlU•d to ox•mpOon frorn auolt
undoi u¢llon 477 01 the Companleo Act 2008 relqttn91o •mal cornp•nle•.
Th• rn•mb•T8 have not requlred Ihe charltable to obtdn an gudk of Its flnandal stot*m•nl•
lorth• y*8T enolng 31 Au￿1 2021 In ￿￿ord*n¢t￿lh section 476 ol the Compani•s Act 20C6.
Th• tnMts•• ACknth￿•do• th•lr r8¥on8lblllll•8 for,.
enwring that Ihg charftsblg cornp8ny k¢?p$ •ccaunlng rxorth that comply S•clon
388 Ind 387 of lh• Comp&ni•s Act 2008 Ar*d
propaylno fingn¢lo18tOtgm*nts giv• o tru• and falr vlew of th• stale ol affair8 of Ihe
coMp￿Y as at Ihe end of each finandal pertod and of Its SU￿￿5 ¢w defidt for
08ch flnandd p8rfod In S￿Or￿a￿a with th• rgquirern¢nts of Se¢lons 394 and 395 and
whi¢h ¢omply *ilh th? rgquir¢monEs of the Companles Acl 20￿ rnlalln9 to
rinonc4al statements. 60 far as applicable lo the Ch8rftsL￿e company.
Th•s• ftnw¢lal ¥t)t•mwth hav• Ixen prop•red In I￿OrdanC• Section 398 of th• Compani
Act 2006 Secoon 138 cfthe Chadoes Act 2011. These afxounts ar• PT•par•d In aCcord￿ce th•
SP8elÈl provl&"on8 applicablg to ¢ompanleB 8ubj•ctto lh* ¥mall comp8nie8' re91￿.
ApsYov•d by Iho truth8F cffl I l iA2£JZ2> ond ￿gned on Ihelr behasf by
Dorr•n York
Joc•lyM Lewry

Ftyth•
r ond•d 31
u*t2034
l. ACcc￿nI1nB
al The fin￿(1￿ statements have been yepared in ￿cOrd¥￿e Imlh kcwnting and Reporfing by
Ch*lbe5.' Staternent ol R￿MI￿nded Pr•gic• #pplic*Ao to prepwing Ihelr accolmts
in xcordaneo *ith the FirAnc4d Reffi'ng &and8fd *tc*lo ￿ the UK and Republic ol
1rd￿d IFRS 1W21 ￿￿ed on 16 2014 and FirAnci81 Rwbng Standwd 8pplicabkn in
Ihe Unrttd ￿n￿￿orn *)d Reputd* ol Ireland IFRS 1021 •MI the CPwltio8 Act 2011. Assets (ffid
the rdev•nt polky note8.
bl Th• chawitsble c•mpwry OF￿9￿5 OB a tsiyng h*B ￿ld•n1 fimth to cover •
gnSfic8nt chanae In arcurr*larK•s l••thng trj slaff reOJndmca•B. Ihe tru¥ts•s s8• no r•as£
y h the long tsrm the c*arith￿• conyany *)ould to cwAt• M • fln&idaMy
gt4• ymchool. ••pea81ty crywdgring th• intt••B• in lo¢* htyjdng and lack of other lex
¢} Th• c*orltsty• ¢¢ywiy ¢¢rt16bth • wbk b•n•fit d8fffl•d ty FRS 102 •nd h open to
all thl¢hn In th• w••.
dl lrtoma 18 rwilvd In the ￿t￿nts *hfien Ihe thwitable c4mp￿Y h •ntiO•d to the lund•, ￿Y
p•yomw￿# ¢ondit+)ns ht4fO b*￿ nwL Is ￿￿ko•nt ¢Irt￿nty thal r•¢dpt of the income li
¢M￿J•r•d pr+)Wo 8ndtho •mountckn b• m?4wJred r•l•bty.
•) Unr•thcl•d furth w• dcfi•lloTr4 and oth•r IrKom? ￿￿1•d or 9￿¢￿￿1 for the (*•rlt•bl•
fj R•slithd fund& w• to ￿ wed fty wrpow * ltyd dv•m ty th• dmor. EX￿dIts￿r•
Ich me•tsthe8e critwl•18 Gharpdto the fim¢
gl Exp•n¢Thff• h T￿ls￿d LNK• th•re 18 alogal oblig8150n to to
third pwty il 1$ th41 Mty•munt tA41 ￿ r¢wir•d And the 4mi¢xmt can be rdlabty
h) Expen¢kn ￿ tan￿ble fixed 8Hets IB c4¥tslig•d th• o)Bt (rf It•m •x¢••d•
£1,000. •r•Ca￿dI0ed •ftd valued •tthwlMo*rkd ￿•t
il O•w•eiab"on 1$ pr￿d•d on dl •ss•ts at rales C*￿181•d to wtte exh 958et to Its
e*imatsd reqith4 value over ro ewctsd life. Dorrn'•b'on is ¢*¥oed from th•
monlh aft•r Kqjmiton.
11 Th• Cornp￿ op•r•t•s • d•fin￿ c4ntrfjtsrflon p¥￿10n ￿l•rn•. Th• p•Mon co
rweBents thè Contri￿[bon# P￿￿￿0 ￿d•f th• th• d*ity to th• fund. The
dwiitsble COnVWby has ng lithlty under 1he *theme other than fu the payment of tho

For lh•
r •ndwl 31 Au u•t 2024
l Net incomlngl(outoolng) th?
ThiB 18 Stated after L*arging:
2023
Tn￿1￿ Ind•ntr
O•w•ci•tic
j1￿•nd8nt Ex•mln•rfs reTh#Jnw•¥on.'
Indep￿dent oxthn•Jon
NIL
I77T
NIL
3,423
tru*••, JOad￿ L￿, tyth• th• nw•Jw ofth• w•**ool. H•r
trlal remunw•lon lh• pthod *••£18,13912f23'. £18.￿￿).
Th•r•**r• 4 •ftW¢)yw In 2024. No •nyStyie• pdd at • r*• of£80,000 or mar•.
T￿911￿• fix•d us•ts
BulldlNI•
Total
Co•t
Atthe stsrt of lh• y•w
Adoltl¢xi• in the y•
57,569
57,589
Atthe•nddtr*y
I)•Pr￿lItIOn
Al the stsrt ofth• ye8r
ChwJe th• y•w
48,871
46.671
At Ind dthe year
N•t book vdu•
Al tr• fmd aflh• ywr
AtthD slwtof the y•Ar
10

Ftx th•
r •nd•d 31
It 2024
2024
2023
Other debt
Prnpaym•nts
7. Crndllor• . thllng du•*lthln on•y••r
Tr•d• cr￿{0￿
Aecrual*
348
500
357
Mov•n￿ts In fimds
At31
AuoJ•t
8•ptthnb•r Incondw Outsjolno
Unr••lTlct•d fimds:
11
118 107
Totsl fvndl
Totsl
lknd•
ndl
Fixgd 8$8•ts
Current as•e
¢r•rfrtws.' Amounts lollw ¢kn
8,141
8.141
114.617
501
Nthl •sMts at 31 August 2024
tO￿Al¢ enrolmentAbxus a m*ched cuthl)ubcfi of 5% making • 3%
e0nlribubc￿. Total •ft¥Jloyer costslc¥ the £1.55912023: £1,471).
11