2022-04-05-accounts

St John's Llttlo Learners Day Nursery St John's Little Leamers Day Nursery Annual ReFVt and Financial Statwnwts For the Year Er¥J&J 5 Awil 2022

St John's Lfttlo Learner5 Day Nursery Contents Roferw￿¢ and AdFninistrative DeL•ls Trustees, Report 2106 Slalgm8nt of Twt98s' R8sponsibiliti85 Indep8nd8nt Exam￿￿$ Report Slat8m8nl of Fin￿181 Activilles Bd8nce Sheet 10 Nolos to thg Finllncd Slalements 11 1019

St John's Llitle Learner5 Day Nursery Reference and Administrdt've Details Tn￿te9$ T S Trknlltyjay C J FarrDw E GO￿d. TrwLY Other Officers T S Holliday. PrfncSp81 Olflce Ro&J HLKrtirKJdon Cwnbridgesllre PE29 7L4 Charity Rtyistration knber 1141846 Page 1 of 19

St John's Llttle Loamers Day Nursery Trustse$' Report The InJste88 the ornual report togellw with flwKiof of the chty for the year ￿jed 5 April 2022. STRUCTURE. GOVERNA14CE A14D MANAGEMENT Gov•rnlng Docum•nt Sl John's Llllle Learners adopted Prvj¢I￿ol LèamirwJ CA>nytitutlon on f&d Aprfl 2010 and reglsterad as & chartty on the 111h May 2011. R•crulb))•nt and Appolnlm•Trt of Truts• The TN8t8&8 arn kTr)vm &s mernbern of the Execu￿¥8 Commhlefr. LIKIW of cortytitutton tho member5 of Executive Committee d8cl•J to a perh)d ol a yoar gflw thich tlw MUBI be rn-elect•Y 81 tho ngxt AGM. RetirirvJ Officer8 and cornmitt￿ memb￿￿ we eligible for ID￿t￿n u￿088 kn have sorved on t￿ committ08 In capaclly for ten con8Kthfve yearn. Th Twste8s Iwe th8 to Co￿pt ￿ to 3 further mnbers on to th committ8è at any time but sh811 rellre at thg rwl AGM. co￿p1￿1 m￿ber 6h41 s￿ve for morB than SVA con8￿Ul1¥ ye6r5. All members of thg E%￿Ul1¥9 Commlttofj gbve tholr twng volunlarlty ￿ rweivo rw) be￿111$ fmm the charfly. Trust•• Indu¢tlon lrnlnlnq Ngw Trustegs arg provided ith an inducllon pack a)d ￿ve a PMS￿l8110n in resp￿1 of Ihwr l•J4 obligations under charfly law by local Infr8stwGtwe support Organisal￿n FonAn. Truslees are encouraged lo altend app￿pnate Iralnlng ovent8 (Hwbls Forwn. PrMC￿0l Alliance and Earfy Yw6 ￿lId¢￿e Seryicesl th th8Be f&ilite urwJertakiThJ of Ihoir role. Oryanl8allon The Committ￿ moets 'A tennly ￿ i8 ￿sponSIb￿ for lh8 overdl aTrJ control of tha Day ￿18￿. Thg commliteo members are also ¢￿ty In￿1909 of ￿ Day knory. R•l•t•d p•rll• The ¢harfty h88 close relaliorohips vdlh Fknntirodon Qmld a￿1 Famity. Ewly Y88rs Chil¢Jcwe SeNic88. Hgallh, Social Carè. Local S8fegu*dirKJ Bo8￿. St John's C of E Prfmary sc￿01. HurrtirvJdon Nutsw School. trknnts FonJm. Ofsled and the Prfr$¢hool Leamir¥J AlliarKe. Senior Membor ol Staff atténds KAP (FkmlirKJdon Commwity Acllon Proj￿}. Tegulaty to support Communty Devdopmwl Woth. Page 2 of 19

St John's Llttle Learners Day Nursery Rl#k tlanagn•nt The Nuw Manager and staff ￿￿arfY coThJtxt revivA3 01 policies. The nL¥sery Mar￿e8 prxtke by compkyir ¥￿th ofstfjd Tw3L￿atioTr Vba a s811ry8vduation. Tr¥s 1$ morNt0￿ by visits frnm th& local autlKJrity by implomenli Earfy Y8af¥ Quality Frdmewoth. Compre￿$￿¢ sysloms arg in pe lo ensure t￿ follo￿￿j." • Ir¥Juction - I￿lUdI￿ Ois¢losJn 8arTiry S•ryic8 IDBS) disclosure C￿kS . Regular supw¥isi0Trs - linked to pwfomi8rKe mon•Jwnert . TralnSr4- Incluillng $8fv4uaTdirq. tmlfwe •KI WKI safety . contrn￿)￿9 merrtorfrwj coacPMTrJ . Earfy Y8w8 Foundallon Sl•30 Do¥•lopmwl Mattws . Earfy Years Foundallon St￿9 si￿ul0ry Fr8mvM)r . Earfy Years Qudbly F18M8￿￿ seW•I8luat￿n . Regulaly updatino 811 policies procedurns Thè ThJr8ery ha8 be￿ th￿ded EnvlwJfwnen181 H8dth'8 food hyplene's ratlry 015 (vwy good). AIMS AND OBJErnVES WE PROVIDE A WAFIM. CARNG AND HOMELY ENVIRI)NlIEP￿ BY frL4vI￿ ALL CHLDREN OF DIFFERENT AGES IN ThE SAME ROOM WHERE v￿ ARE ABLE TO MEET INDIVDUAL NEEDS PUTr0￿ and Alm• ms of the Day Nwsery we to wthance dvrfelopmwA ol Ghildron prtmarily under ¥latulory SCI￿01 898. by prDvision of high4]￿llY chihjcarn for famitios. We ￿deavOUr to do tNs by.. offerfng appvoprtato ploy. wjucation fxilitiu. irKooornting th Earfy Y•ar8 Fothlation St•ae Frdme•bY)rk providiro an enabllrvj anvlronmthrt tm is $￿port1¥8 of tr'U14￿ cNd' providiryJ 8n envimnm￿I Ih8t is wTkomiryJ aNJ ir￿u$￿e lo dl chikjw thatevw th•ir rx?, ¢ullure, religion, m&3ns of ability prot8Ctlro the C￿ld￿n in ow care ar•1 e￿O￿ag1￿j tlvn lo focus on po$itlve bwiour supporlirg f8milies by 8NJnpo8tiThJ tkni to commwtity on)ups advlsory seNI prDviding heaslhy •xl nutritio￿ rn￿6 to support chtldw's haalth aThl instlgatirrfj. adherirwJ to and furtfviry IPE ams obj￿IS of Pfe-school LeamiffJ AJ11a￿a. Pag8 3 of 19

St John's Llttlo Leam•rs Day Nurs•ry En•urlng our w¢rf( dellv•r¥ our ￿mI All staff members for chHdrnn am experienc•J. qLdffi￿. cairo p￿fesSIonal. We h8Vg d&Signat￿l slaff ilh oxperignce and rdevant quarficatror6 in charge of sp￿lfIC areas.. Serw. ErKo. Health Safely, (ild Prot￿tIOn and Key Wort(lThJ. Wg corf(Iw)usly mor#tor ow sdf-W48bLWtlon fomi OLY ￿tIOr￿ complet&1 and our objectives ¥e mel. This p￿tice has been vwy ell￿twO as the nursw 'outstandlry' for thè consecthe s￿r￿1 tlme on 20th January 2014. We aWaryj￿l outstandiTrJ in all weas ol th8 InSp￿tion. Wè arn continuously monbtorir#J o children and 4there necessary refeThing thom to th8 approprlatg hub ol support. Menu8 are dèshgn&J ark1 food prepare(J in xcordaru ¥4ith Safer Food. Better Bu$lrw8 guiddineB f rom Food standards Agency, also Eal Better, Start Better from the Scfv)ol Food TnJ51. A¢￿￿11¢• . Stsff have montNy staff me8tlr@s to d￿¢￿8 ar#J Improve poFky, pffjcedwes wxl prdcllce, {due lo th8 ￿vId-19 parnlemic, unable lo ￿ld as many rTr)rrtNy stall meotiNJ61 . Staff are re&lity av8llabl• for perrt8 lo discuss any cortems tmy have thè servic8 bwrg Provided and will provid8 10odback on ts)w clild's day h85 been. IwJain limitwj dug lo CovkJ-191 . We support the locd community Ilexible offordatlo cNdwJ. 9NirvJ thBm th8 opportunity to lrninirvJ employmont. . Llglse vAth prtmwy sc1￿019 to WL4UfV ¥mOth tr￿sIt10T0. . man￿er and senlor staff rggul8rfy attend locd on41ng FO￿￿0110n Yoar5 Forum moetlngs enabllry staff to network vAlh other setlirys and recelve govemment updatts ard alteThJ thal support bost pracllce e.g. Tr8rY6i1￿￿ arkl 18ngu4e a￿1 communlcation devqlopmwrt. • Wg hovo updat8d many of our r8sowc8s Ihi$ yw inclwlirwj Ih)$e pU￿haB￿l with EYPP furbJir¥J lo Impro¥8 th8 rar¥J9 ol o¢llvlll8s that can be LThJortak•n tha settlry. 0[￿n9 this finoncial yoar wa rocelvgd luTrJirrfJ from Th9 Naliolwt Lottory 4aln, to towaThls the wnnlry of a Summer Scheme. AIIIK)ugh the Summer Scheme rK)l aclu4ly lake plxe. ￿ still purchased ￿tiVitIeS for those children due to ¥ltend. This ppLk8 Ir£lL1ed bakiNJ itwn8. 9fov•irKJ $8&18 WKI pl•y of olh8ractlviti88 foi the children lo Gompléle wlh Ihoir families. rgspon8• ffom Ihi8 VYS v•ry 8ncowwJlrJ. ith cornm￿￿ from th• parnnts atrklry could do It every year. Who u••d and I￿n•￿tt•d from our Li1119 L¥anws 1$ 0 30-placo ￿J￿ory but of our ¢ommitm8nt lo th8 ne&Js of our cOmm￿ty wo offer flexible $es8ions so that up lo 40 familles c8n be￿111 1￿M the nwsery's fvgWLwlity ¢￿Id￿8 at any ong timg. Cunenlly 1c￿% of our fwnllles Ilve the local communTty. We are ￿gISt￿B￿ and offw p18ces for 1& 8nd J>hour8 fr88 ed￿￿60n grant for 3+ h 8ddllh)n. ￿ also rBcognised a5 a quality provider as s￿h can offw 5ession5 for Gr)t8d T*D's. We offor a breakfast clth for cl11d￿ LP to the aye of 8 years ohj. 7hlK> atterKJ Sl John's Primwy SchDOI. Page 4 of 19

Sl John's Llttle Learners Day Nursery ACMEVEMEiifs AND PERFOIIMAIKE The nu￿Ory Implwwnts Ihe Earfy Years FoUrda￿ft Skn3e 2017. Ni ordtr to provide a cwr1¢￿Urr￿aSWl pwticg that ulilises a key {observationl system that ￿sL￿￿S children maka stoly p￿9[@sS from ltsir $￿Ing points. Supportlng ¢hlldr•n'• khl•hwn•nts All childrèn's &hievements arn ass•8sI by ￿lThJ th8 NUTr￿.$ swnmkne r￿Ortir￿j system ￿gNight1 achi8v8mont$ in tho prim8 aThl sp￿rfIC ¥gas of dwglopmwrt aryj I8￿1￿j. 11 mst of our chlldren are slwjily devdoplThJ at individual Tates. Thls cP#ldren have broad rarYJo of kMvAwJge armd skilb that pmvldo tho rlgm fowwJatSon for good futwe prDgrpss IhrowJh school lrfe. N•rrowlng th• gap We 8180 use a summat4ve system to ow th& G4) Co￿rtS to 8n¥uro chlldrpn progrosslng. Wo havg 8LlPPOrt•J our ChIld￿ ￿th diffwgnt ways of bwnir¥J. for exampl& rolo playirg stories for hmdrnn ￿1th ErvJllsh as w •Jditionl I•￿uage IEAL) rn•Jlw stories a￿j sSryJirg soTras for our yow&er chlldren. Key people ¥wlh fam￿18$ th gaps in Ihthr cth'ldrBn'8 leèThMryJ •r8 ￿entrf￿J. e.g. r68ource8 from the nurnery aré often lent to famllle8 10 8lPPOrt their ctrmldrni, development. A member of stalf has rtcenlly been Irained on lo 8￿Port Childr￿ ilh Iwvjuage arKI comrNnioation dd8y. Thls is called Earfy Talk Boost and is now beiry Implem￿ted vlllin Ihe setUTrJ. We also receive ajditional money from the govermwt for CIthd￿ ellgible for Eaty Yearn Pupll Premlum IEYPPI. We currently have 4 ctlldr•n in rncelpt of EYPP. ExIrd-currfc￿ar acllvMe8 w• plannod to 81PPOrt chlldm oflothng a dday ha8 been hbghllghted. Summ8tlve8 dso Ill￿trate any gaps In t88cNTrJ th need lo be address•J, •Trl ¢￿e w• added to our Qu8llly seN4ss8ssmenl action pl￿.. pltsase rèfer lo our Pkns at thè of thè docuM￿t. Addltlonol N••d• Ildron ￿th ￿dItIOnal n￿lS arn SLPPOrtwl in pwtn8rnPip *ith the E•ly Ya8rn Sw>port s￿vICe. We Ilab5e vrtth the ngxt $ettlrwJ to onswg smoolh twBrtiorffj. P•rtn¢v•hlp P•renl• Parnnt's 8¥enings. commlttee rol88 arMI mtas ￿Ul8 the p￿￿16 havo Opportu￿ to becorm Involv&J In th6 nursw. P&ents arB encournged lo add lo Iherr L￿Mir¥j Jowwl, ￿hlI¥j their ctrild ￿1mpliShed at tK)mtr. PTofeBslonal D•velopm•nt The leam hos been 5LPPOrt&J with inknuse trainiry WKI $wwvIs￿ns th•t hav6 d￿eb)P&J th￿r PfDfes8ionalism to 9￿ule they we TrAothirvJ lo l￿'r full pOl￿tIal. Pag8 5 of 19

St John's Llttle Learners Day Nursery FINANCIAL REVIEW The principal fuThdlNJ sources 8re E•ty Yaar E￿￿tIOn FwKllrMJ (EYEF) Igovwrnwntl fegs from pe￿nts 8TrJ carBrs. Th& nLXSery now take$ 94% 01 its irKome fffjm EYEF. ArK)th8r source of Srtome has furK1rdiSifV inlliatives camed out al th8 rgwvgj gjdltional Ewty Y8Ars Premlwn. FirruRE PLANS Whilst prepariro for our annul report aTrl indepeThJ￿t examination. the r¥j￿￿Y m￿•jer1eft, 5ubsequ8ntly financi iThegularttles Iwre Idenlifiwj vrtth the Pol￿8. Chkn Comrru8sion. LLser5 arvj Commissio￿ illforn￿ that due to these iryegulanlles the nvrsery was rK) lor#Jer solvwrt. Followiro a conS￿l8110n vAth staff, usws arml c0mm1ssknn￿S It chwlty closed on 6th May 2021 DurirwJ 2022123 trust866 ith ￿¢41 Jtl¥)rity to that fwnili•6 war• abl• lo Sou￿9 oth•r childcaye provlslon, trustaes sold off all asse15 to pay d￿tots 41h th8 ch flrnFly on 5th May 2023. A f raud inv8911gation is still ongoirJ vhth the TWJSery marwJer admittltyJ cgution that 8lK¥ did 8t8al a Sbgniflcant amount of fuTrJs. The case 55 beforB the Crovm Prosecution Servicè. ¥#J w w#Jersta￿ th81 a declslon h88 been mad6 lo lake case lo cowl. T S Hollklay Trusteo Pag8 6 of 19

St John's Llttle Learners Day Nurgery ststement of Trustees, Responsibililies trustees are resportsible for preparsr#J ￿ trustees. report the fin￿￿ $tatemerts in accordance ￿1th thè Unitd Kingdom Accountirwj sta￿lar￿s. (1thtt￿ ￿￿d￿0M G8nordlly Accq)tthl Accounting P￿tickl. ￿ applicablg law and regulatior￿. The law opplicable lo charlties Tequires Injstees to pwtrwp fIna￿l￿ slatemwts for exh finw￿L41 year 4th1ch give a twe and fair view of the affalrs of the chathy arKI of the I￿Ornir¥3 ￿Sources arwj application of resourcos of t charfty for that perfod. kn prepartro these finarKial statements. the tTUStees we r￿LI￿& to: sol￿t suitable ￿¢0￿￿1ng polKies aryj then appty cortslstertly, Obs8N8 tha mdhods otxl Prir￿lpl0S in t￿ CJwili8s SORP. ake frudg8m￿ts 0￿j esllmates that rna8onabl8 and pnJd8nt, State vthether applicable accounliryJ sI￿ardS have been follopd. S￿1￿¢t to ￿Y m￿al dopatweg désclosed arKI explain&J in the finar￿la1 swemwts. aThJ, Prepare Ihg fin￿14 sl8lemwls on the going cortwn basis urless it is in4>prDpriate to presw￿ that t hartly VAII conllnue in business. The truste88 are r6sponsible for kg8pirg propw accounltro mc0￿8 It￿1 dlsclos• reasonable &cU￿Y at •ny tlmg financial posltion of charity aTra enablè Ihwn lo erY6Urn that the f inancial statements comply with th8 Charflies Act 2011, It* 8ppli¢8blt Charitles (Accounls Raportsl R￿a￿alk)rO. aThJ Provlslons ol the conslllullon. Th8 tru51ees are dso responsible for Safegua￿￿r￿j Ihe asse¢$ of Ihe chthy and hence for 18klNJ Tgasongblo $1oP6 for Its prgvenllon detecllon of fra￿￿ IrwLlad1i￿. Approv•J by Irwwt•gs of fv chwity on

a 8ign8d on behaff by

T S Hollklay Tn￿le• Page 7 of 19

st John's Lfttle L•arners Day Nu￿ry Independent Examln8 R•wt to the tru#lee¥ of St John'# Lilde Le•rnern Day Nurnery I report to the charity tntstees on my examination of th8 XCOLrts of the eharity for the yoar erKled 5 April 21Y22. Vthich are s8t out on pages 10 to ￿. Respectlve respon•lbillliM of the trvst•es arbd the •xamlner As th8 chwily's Iwsleg5 of Si JO￿.$ Uttle Leamws Day Faxswy. you we resp0￿81b1e for ts prep8ratK)n of th accounts In ￿0rdar￿8 ilh Ihfr wuifemenls of th• chartti￿ Act 2011 Acl'l I r9POrt In rgspect of my examlnalion of Sl John's Llllle Leaffws Day knery's accounts cathed OLrt under 6￿tIon 145 of thè Act. In caryiNJ out my èx8minatk)n, I havo folloryl thè applkabl8 01rnct￿AI olvon by Cwty Commlssion urKl8r $￿tIOn 14515Xbl of the Act. Ind•p•nd•nt •xamln•rf• •tat•m•nt I have completed my exaninion. Emphasis ol mattor- fin8rKi41 $tatwnfjnt$ prop8￿1 on a basi8 othw th9n goirwj cor As explalned Sn Noto 1 to Ihgse accowts. foll0Th1￿j slgraflcwtt wwtPKJfl8wJ lthdrawals of luTrJs fmm St John, Llllle Leamers Day Nurnory, (the Nur8wy'). bank accoLKJI that look pl￿8 e&lier In that year. th8 MJr30ry ce88e•a to opèrate on 6 May 2022. TherBfoTr, Ih•se ￿COuntS aro not pr8p8rwJ on the golr¥J cown baBls, lthlch 08sumgs that gntily Vill continue in Operation WKI bo able lo pay its debts as vtsn tw fall dug. My opinN)n is nol modlliwj In rnspect of this matter. Other than outllwl below. I conflrm that rn malerta mattws como to rny attwrtbon in Co￿tIon examln811on glving me ca￿8 lo bell8ve In any malertal ￿sPect t￿t. 1. Ac¢ountir#J [￿OIdS V•W8 ml kopt in r8spoct of St John's Littl8 Loaffts Day Nurn8ry as requlr8d by 58clion 130 of Ihg A¢1. Fbwavor. as out11￿3 elsthtwe in Ilwe some wWut￿n$0d ilMrawals %%wg mado from Ihg Nur59ry's bank xcount paymonts have bow m•J0 from lh9 Nurs9ry's furKls. for wh￿h Tr) 8UPPOrtirYJ vouchers are avail&)le. In of th)se itns, I have rol bew able lo satlsly myself %thelher PIDper accounting records have beon kept. 2. The accowts do not accord wlth records. or 3. The acco￿11$ do not ￿mplY ilh t￿ aCcO￿lir￿j wwrnmenls cotKomlryJ th8 form aryj content of accounts set out In the Chorttles IAc¢ount$ Roportsl R￿J￿￿tk}n5 2(￿ other than requkanént$ that t coun18 glvo a 'In￿ fdr vlv llch r& nol a matter cornidwfftl as of thls ind8porklent 8xamlnatlon. I have ￿ concem$ aTrJ hgvo comg across mattws in COnn￿tIon wilh tlws examinatTron to Ihg attonlion should be drth￿ in IPis report lo a propw (YKlw8lwdirg of thg to bg whwj. R E Wall FCA Mfjmbgrship No 7Th32 anuary 2W25 Pag88 of 19

St John's LItt￿ Leamer5 Day Nurs•ry Stat¢m¢nt of FIfianc1￿ Acll¥lll•8 for the Y•w Ended S Aprll 2022 Totsl Incom• and Endowrn•nts Donations legacies Charitablg xUvitSes Other trading actlviliès Investment kncome 144,9)5 15.614 144,S)5 15.614 135.976 Total Income 160.119 180.119 143911 Expandl￿r• on Charitsble activities Other experKlilurB Total Expenditur• 151474 152 321 151474 Net mvement in fu￿15 {8471 7.7 117,004} Total fund8 brought 10Th￿ThI 570 31.130 48.134 Total lunds carri￿ forv•*rd All of charity's oclivities derive from contiNaThJ opwallort6 duriry Iho above t￿ pwiods. The funds breakdO￿Tr for 2021 Is In ￿te 18. The rK¢tes on pag88 1110 19 fomi * int&3ral part of tha88 fin&Kia ststfftnts Page 9 of 19

St John's Llttle Learners Day Nursery IR•gl8tr•Uon numb•r 1141846) BalK• Sh••t a• at S Awll 2022 2022 2021 Flx•d Ass•ts Tangible Assets 12 Curr•nt Au•ts Debtors Cash at bank and in haThJ 13 14 38,928 35,218 35.521 Cr•dltorn: amounts tslllng du• Ththln OD• Net currnnt •wts Totsl ass•ts l•M curr•nt Ilabllltl Provl$lon8 15 2.353 38.928 33.730 16 38.92e Fund• of th• ¢h•rlty R••trlct•d lficom• fvnd• Reylricled I￿￿15 29,713 30,560 Unr••trlcl•d Incom• ￿nd$ Unreslricled fuThJs Totsl knTrd• 9,215 570 18 The finan￿91 Statem￿￿8 on pagos 11 to 19 tAwe 8PPfoveAI by t￿ tnJ8tees aTrJ fArthorfseAJ lor b68u• on t 2025 aTrJ slgn&J on It*lr bthall by: T S Holllday T￿￿te6 Page 10 of 19

St John's Littl8 Leamors Day Nursery Notes tr the Fin•n¢ial Ststsm•Thts for th• Y••r Ended 5 Awil 2W22 Accounting polici•s Slatsm￿t of eompllanc• The fIr￿cla slalements PAve be8n in lth Accou)Uro 8rMI Reportlw by Chlties", Slalom￿1 of R8commer¥J•J Practice applicablg lo chaliti￿ in xcordarTh thg FIn￿¢$al Reporting SlandarrF applicable in Ihg IX republ¢c of (IFRS 1￿) leffocllve 1 JarrtHry ￿l51- Charitles SORP IFRS 102}X the Fina￿181 (eportiTrJ St8rKlard applicable in th& UK )d Republic of keland IFRS 102) 8nd ltte Charttles Act 2011. B••l• of pr•par•Uon St Johns Little Leaffws Day knery meets tho defirMIKJn of 8 P￿liC bongfil ontity under FRS 102. A888t8 arwj Ilabilllles are Iiwt1811y recogrlsal at h18tortcd cost or lrnmlion vdue unless otheTh￿se slated In th8 relevant ￿Ount1￿) policy Th)les. Exomplon from pr•pwlng a ¢a•h Ilow •lal•m•nt Charity opt&1 to earfy &Jopl Bull￿"n I publlsW on 2 Febru￿ 2016 arml Ihwefore not Incl￿ a cash fknw slamw in fIn¥K￿ st8twnwrts. Going ￿l¢•M Followng y￿nIfiCar￿ Imm chfti88 accowrt and ptymarrts oth ol ftJ bank accoLml thal othar than for th8 charity's b8n8fit, tho chwity Was unable lo continuo in op8ralion and c8as•J lo operate on 6 May 2U22. Tlwo finar￿￿91 stat￿8 are thwelore r•)1 drawn up on tho goirYJ concem basis. knste&J Ilw are dr¥n up by feferwKe to Its reaisable value of assels afler providing for 811 knofft liabilils upon Closure ol t￿ VOl￿tary I￿orne irKludes dorotK)r. grfls, log￿10$ atvj 9￿$ Ihal pfovHJo ¢oTr fuThJing or org part of a generdl nature Is recognlseo When Ihe ch&tty has errt61￿Wft lo Iho IrKom8. It 1$ probablg Ihat th8 Income 11 b6 rtceivtrd ard Ihb 8mou)I can bè 7hilh suff ic1￿1 rnltability. Donallons and 18y¢Ios Donations and 1&3&185 on a rnx&able ba818 r￿￿pt is probablo WKI the am0￿1 ¢8n be Tgliably mèF$uvwl. Grnrts rncelvaNe Grnnts are rncoanls&J %ttt) chwlty has an entlllempArt lo I1￿ fwvJ$ aNI 8ny condltlons Ilnkod to Ihg g￿t8 have been met. V¥here perfomarte coThJrtions att￿h8d lo th8 granl a￿1 are yet lo be met. th8 i￿Orn8 Is r￿OgnISed as a liability ￿ i￿lUd￿l in the balarte sh88188 d8lwred irtom8 to be released orKe Ihol corVJil￿n is met. Exp•ndltur• All expend¢twe is recogniseAJ once thue i# a legal or constnKtNe obllgatk)n lo th8t expendlture, probable settlement is r•quirwJ. orvj amowrt ￿ be measwgj reliably. All costs are allocatèl to the 8pplicèble expendilure FEadir¥Js that aggrwate similar cosls to t149t C8t•Jory. Wtwg costs canrol be diwtjy tributable lo partiC4Jlar headirus. have been dlocated on a bas4$ consistwt wth the use of resour¢gs. wlh centfal staff costs allocatfyl on basis of tsm8 spent. and depTecbalion charges allocated on tho portion of asset's support costs alk)cat&l bas￿ on th8 $pTaad of staff costs. Charitable activities chari￿10 expeThJitttre comprises t￿se w5ts I￿ulTEd by the ch in tr d￿￿ery of its actlvities arn swices for Its ber￿I¢l8n¢s. It IfKI￿JeS both cost$ that cw b¢ vllocat￿l directly lo such xlivities and Ih)se co818 of an irirect natwe ne¢e8SWy to support t￿￿. Th8s8 inclL#J8 th8 costs attributabl8 to thg c￿ty'S complrance Vith COr￿t￿t￿Li0na[ and statutory rw4ulrements. InCl￿j1ng or other iTrJepeThJent examinatlon. stratg3ic man￿ement ar*J trustoos, 11 of 19

St John's Llttlo Learners Day Nursery m8otings raimburned expenses. Govemment grants we re¢o9nisal on tho mo¢Jel moosuTwJ at t￿ fair volue of the asset recogni$ad or r8c8ivab18. Grants ￿ classrfr&J as rdatiTrJ to eit￿ fevenuè or to assets. Grants ffjlatirrtj venu8 arn recognIs￿ as incom• ovar pariod in the tiich the rdated costs aTe T￿09n1sed. Grants felating lo assets we ￿ognIsed over t￿ lrfe of tha ass8t. V#Trwe part of lh8 grant rolating lo an asset is defeTrJ. it is ￿rIS￿l as defwr&l ir¢ome. Taxadon The charfly Is consldernd to pass tests Set out In Pawraph 1 SCI￿1￿0 6 of the FirAnce Act ￿10 arKr th8T8fote it meets tho defirxtion of a ChwItab￿ Co￿a1)Y for UK Co￿OratIon tax purpo$gs. Accor(liThJly th8 charity is polontially ax8mpl from taxatK>n In rB5pecl of irtomo or ¢apit4 gal￿ re¢8rv•J within catggorr8S coverwj by Cwtgr 3 P¥t 11 of th8 Corporation Tax Act 3)10 or Section 256 of th& Taxation of Chargeablo Gans Act 1932. to thg exlont that ts￿h I￿ome or g￿n5 are appli&J exclusively lo charitable Pu￿0$￿$. T•nglbl• flx•d ass•ts A88818 are r9conj￿ 81 co$l.1888 dtyrnclatlon arml 8ubsequant accwnulated imp￿rMent losses. D•prnclatlon •morllMtlon Depreciation18 pffjvided on laNJSble fNed assels so u to V•Tile off Msts or valu•tion. loss any estimatqd rnBidud value, over their eXp￿t￿j ￿ellI acornmlc lrfe as follo￿.. Plant or¥J rn￿h[r 25% 8lrtht41rn basis Tr•do dgbtorn Trnde debtor5 s￿ amothits fmm cu8tomws for m•rctrwxll60 Sold or seNIc¢8 p•rfomi•d In th ordinary cour¥e ol bu5irnSS. Trade deblors rocognbB￿I Inltldly at t￿￿tIon pdc& TW rn08surwJ at 8mortl$•J cos18 U8lfYJ tho eflectlvo IntW8St mol￿d.1•SS p￿viSiOn for imp&mient. A provision for impa1￿0n1 of t￿e debt Iblll be made Ilwe is obhgctfvo eviderKe Ihot thb charity ill rKJt bo abl8 to collect all tho amount due lo the orfgin81 lem)s of the contwl. C••h and ¢•8h •qufval•nts Cosh a￿1 cash equivdenls comp￿¢ cash on harKI w¥J ¢•1 d•posits, other S￿rt4aM Ilquld Inveslmwrts tlwt we readily com1t1b￿ to a knon wnowrt ol c•sh arml ￿ subi&t to an irtyignrficAnl d8k of charvje of valuo. Trad• cr•ditorn Tr•Je ¢rodÉtor5 are r￿09￿1￿j initldly at tho tra)sactKJn pdce wvj moasur￿l at amortised cosl using Ihe offKlivo interest meth)d. Fund •true￿￿ UNestiict&J income lunds ￿ genernl fl￿d$ that arn for use at InBtee5' disC￿lOn in further8￿8 of Obj￿￿¥•$ of th8 charity. R6strict8d income fuTrJs are t￿se dorot*d for use in a particulw fidd or for a pèrtiCLAar purpose, the use of ￿1¢h is rgstrict8d lo Ihal waa or P￿poSe. Pag8 12 of 19

St John's Liitle Learners Day Nurmry I In￿m from drAWlon• and l•gad Totsl 2022 Totsl 2021 nd• Donation5 and legxles Lwch donatlory8 4.036 (knnts Ir￿udIr¥j c8pital grants Nog51EYEFS 140.469 140.469 134,6B3 Tot 144,9)5 144,505 135,976 3 In¢om• from ¢hwltabl• •¢UvMI T•tsl 2021 fvnd• Fws . NLW5Wy 15.614 15,614 4 Incomo Irom oth•r tr•dlng actl¥lll•8 Total Total 2021 Funds Fwdrnl$lng ad¥ttl•• 854 S Inve•lm•nt Ino)m• T•)tal 2021 nds Intomsl r￿￿able SIM￿ Incom8'. Intarnst weivable on bw* doposbts PwJ8 13 of 19

St John's LAtlo Learnors Day Nursery 6 Exponditure on ch•rilabl• xli¥ill•s Total 2021 F￿j{alS1￿j actr¥ilies 2.110 Day￿6 nJnAryJ costs 10,910 11,195 9,795 Wages a￿1 salofi95 111.035 111.035 128.102 Stsff lanployern) 11.843 11.843 2.467 Stsff p8nsi0Ths 3.725 1.654 St￿1 lrninwwJ 1,01S Rates Llghl heat & po￿ 2.974 2.974 Ropalrn and mdnlenwKe 4,CQ7 Rep81rn WKI mdnlenw provision T￿8p￿nb I3,9￿) Chlld(en8' lunch•8 2.797 2.797 3,101 Prlnlir#J po$l•ge statiowy 3.370 Trodg subs¢rfptbro 231 231 Accountancy le88 kndepend￿t exam1￿8 lee knsur8rKe 1.11 1.1C6 arMI prDf888ioMI Bank chaTg8S Doprecialion of plant • mxhir 562 Total 151.474 152.321 160,915 PJe 14 of 19

St John's Littlo Learners Day Nurs•ry Total 2021 lThJopèndrt exarrmnerfs fe8 - Examination of thè fln&Klal statements trustee. nor ary person Corm￿1￿ with them, hw40 rncebv•J r8munoralon from th8 charfty durirwJ the yoar. g Staff colts The aggrngale payroll costs as follo￿. morrthly avernge r#Jmber ol Pef8or¢J, m•n&Jèment twn. employ¢d by t￿ charlty during tha year. expressed as fu114ime ￿￿¥￿ent 4nploye98, was 09 follovo.. 2022 2021 cr￿table pxliv11108 Gov•m8nc8 10 Ind•p•ndwrt •x•nlnrf• TWnUn•r￿an 2021 Examination of finwKial statements 11 T￿￿On Thè charity is a regi8tw8d ctwlty a￿1 8xempt frDm t&Yatitin for rxtlvltles a880Cla￿ vthh Ils chwrt8ble objectives. Pa38 15 of 19

st John's Little Learners Day Nursery 12 Tangibl• fix•d ass•ts Fumitur• rMI •qulpm•nt Al 6 April 2021 Al 5 April 2022 D•pr•clalion AI 6 Apfil 2021 Charge for tho yoar At 5 Aprtl 2￿2 3.315 3,315 3.315 3,315 1753 2,753 3.315 3,315 Not book v•lu• At 5 Aprtl 2￿ At 5 Aprfl 2021 $62 13 D•btorn 2021 Prepayments 14 Cuh ¢•sh •qulv•l•n 2021 Cash on hwAI Cash at bar41 35.218 Totel 35,218 15 Crndltor•: •mourts f•lllDg du• wlthln on• > 2021 Trade cr￿3[(0[8 252 othgr crwjito 311 Ac¢nJals Page 16 of 19

St John's Llttlo Learner5 Day Nursery 16 Provlslon Tot1 o¥lslon Al 6 Aprfl 2021 (2.e4))> (2,W)I Credited to the SOFA At 5 April 2022 R•palr• and g•n•rnl m•lnt•Th￿c• Tha charity conf1m)￿ In 8 previous yew that it KILld look to provlde a repalr fund. in 0￿er that IdentSfS8d m•Jlum to lor#J4￿ do rKJI have a sigrlflcant one-off impxt on movement in fuThls. This is rBvbo￿d each yoar but in IHJht of chty's c8ssation on 6 May 2022. Ihs provision has completely In Ihg cuThent yoar. Ths has a ￿n￿SP0F￿1lr9 impxt on tho charlty's rnstricted fuThJs. 17 P•nslon and oth•r D•fin•d contrlbutlon pIn￿1)fi The chgnty operates a defined contribUt￿n pthmlon 8¢1￿0. ppmbn clwge for Ilw yw ￿resents corrtrfbulions paygble by t1￿ ch•thy to tho sch8m• to £3.72512021- £1,654). P¥Je 17 of 19

St John's Lilllo L•amers Day Nurs•ry 18 Fund 8•l•n¢a •t 6 Aprfl 2021 In¢¢mlng Balanc• •t 5 Aprl 2022 iknr•Blrlct•d ￿ndS 570 1￿.119 (151.474) 9.215 1847) 29.713 Total thnd 31.130 160.119 (1513211 38,928 UNRESTRICTED FU14DS The main irwme for t1￿ chwity is nwswy fe8s, irNoic•J to parMts or gLwrdiwts on a rout￿ ba81S. Assist￿ V+ts provlded by thè Ed￿alon Gwt. (NEG>. arKI Eaty Yea￿ Foundation St&38. IEYFSI. totalllry £1￿.895.(3}21 - £131.6131 The charfty opeA88 to b￿￿98¢. Its r688Nos. ir￿ludir9 prnvi$iorn. sIM>w o sm1 debil balance 01 yogr •nd. the charfty ￿1 b88n S[￿1￿1 lo a slgnrfi¢ant mlsappropllallon of lis funds by 8 fOrn￿r employoe,11 ILdd havo continued lo opgralo 0￿j provide 8ppropriale slafflr¥J ￿Ve18, even bf Income18vel8 fdl In the OY¢lSnory course of ovents. RESTRICTED FUNDS THE ChYLDAEN'S CEpifRE The ¢￿ty18 to (*8in th),thXI of grwrt Incom8 rncewed from ChildM'8 C￿1￿8, lo alow it to continue in operation for at least slx months cover associated r￿JUnd￿Y costs. shoLAd it b8 $oNe(I th noloce ol clos￿. A Separate bank x¢ount was W up in the rwme of th& ch8rtly io IKJld th￿9 fu￿$. NATIONAL LOTfERY FiINDING Tha charity reC￿ved Notional Lottw lurylirwj of £-,12021- forth8 yow V•rth #ssoclaled ￿PeNj11Lw¥ of the somo amowrt. Page 18 of 19

Sl John's Llttle Loamers Day Nur5•ry 19 Andy•l$ of n•t •M4ts b8twMn funds As at 5 Aprfl 2022 Totst fund• at 5 Aprfl 2022 fund• T￿gible fixed assets CuThent assets 9.215 29.713 Currgnt liabillU85 Provr8lon8 Total net 858618 9.21S ,713 34928 A• •t 5 ￿?154 2 Totsl funds at 5 Aprfl 2021 fjJnd¥ nds Tar¥Jible fixed assets as8at6 5.521 35.521 CuThenl Ilabllllles 113S31 12.353) Provlslor 12,6(M)I 12.KO) rolal not as$fjt$ 570 31,130 Pag8 19 of 19