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$' Report
The InJste88 the ornual report togellw with flwKiof of the chty for the year ￿jed 5 April
2022.
STRUCTURE. GOVERNA14CE A14D MANAGEMENT
Gov•rnlng Docum•nt
Sl John's Llllle Learners adopted Prvj¢I￿ol LèamirwJ CA>nytitutlon on f&d Aprfl 2010 and reglsterad
as & chartty on the 111h May 2011.
R•crulb))•nt and Appolnlm•Trt of Tru*ts•*
The TN8t8&8 arn kTr)vm &s mernbern of the Execu￿¥8 Commhlefr. LIKIW of cortytitutton tho
member5 of Executive Committee d8cl•J to a perh)d ol a yoar gflw *thich tlw MUBI be rn-elect•Y 81
tho ngxt AGM. RetirirvJ
Officer8 and cornmitt￿ memb￿￿ we eligible for ID￿t￿n u￿088 kn have sorved on t￿ committ08 In
capaclly for ten con8Kthfve yearn. Th Twste8s Iwe th8 to Co￿pt ￿ to 3 further m*nbers on to th
committ8è at any time but sh811 rellre at thg rwl AGM. co￿p1￿1 m￿ber 6h41 s￿ve for morB than SVA con8￿Ul1¥
ye6r5.
All members of thg E%￿Ul1¥9 Commlttofj gbve tholr twng volunlarlty ￿ rweivo rw) be￿111$ 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&ilit*e 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 tlanag*n•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 p*e 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 $￿port1¥8 of tr*'U1*4￿ cNd'
providiryJ 8n envimnm￿I Ih8t is wTkomiryJ aNJ ir￿u$￿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 b*wiour
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$lrw8 guiddineB f rom Food
standards Agency, also Eal Better, Start Better from the Scfv)ol Food TnJ51.
A¢￿￿11¢•
. Stsff have montNy staff me8tlr@s to d￿¢￿8 ar#J Improve poFky, pffjcedwes wxl prdcllce, {due lo th8 ￿vId-19
parnlemic, unable lo ￿ld as many rTr)rrtNy stall meotiNJ61
. Staff are re&lity av8llabl• for p*errt8 lo discuss any cortems tmy have thè servic8 bwrg Provided
and will provid8 10odback on ts)w clild's day h85 been. IwJain limitwj dug lo CovkJ-191
. We support the locd community Ilexible offordatlo cNdwJ. 9NirvJ thBm th8 opportunity to lrninirvJ
employmont.
. Llglse vAth prtmwy sc1￿019 to WL4UfV ¥mOth tr￿sIt10T0.
. man￿er and senlor staff rggul8rfy attend locd on41ng FO￿￿0110n Yoar5 Forum moetlngs enabllry staff to
network vAlh other setlirys and recelve govemment updatts ard alteThJ thal support bost pracllce e.g.
Tr8rY6i1￿￿ arkl 18ngu4e a￿1 communlcation devqlopmwrt.
• Wg hovo updat8d many of our r8sowc8s Ihi$ 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£lL*1ed bakiNJ itwn8. 9fov•irKJ $8&18 WKI pl•*y of olh8ractlviti88 foi the
children lo Gompléle wlh Ihoir families.
rgspon8• ffom Ihi8 V*YS v•ry 8ncowwJlr*J. *ith cornm￿￿ from th• parnnts atrklry could do It every year.
Who u••d and I￿n•￿tt•d from our
Li1119 L¥anws 1$ 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 sto*ly p￿9[@sS from ltsir $￿Ing points.
Supportlng ¢hlldr•n'• khl•hwn•nts
All childrèn's &hievements arn ass•8s*I by ￿lThJ th8 NUTr￿.$ 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 ongoir*J 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￿￿ $tatemerts in accordance ￿1th thè
Unitd Kingdom Accountirwj sta￿lar￿s. (1thtt￿ ￿￿d￿0M G8nordlly Accq)tthl Accounting P￿tickl. ￿ applicablg
law and regulatior￿.
The law opplicable lo charlties Tequires Injstees to pwtrwp fIna￿l￿ slatemwts for exh finw￿L41 year 4th1ch give
a twe and fair view of the affalrs of the chathy arKI of the I￿Ornir¥3 ￿Sources arwj application of resourcos of t
charfty for that perfod. kn prepartro these finarKial statements. the tTUStees we r￿LI￿& to:
sol￿t suitable ￿¢0￿￿1ng polKies aryj then appty cortslstertly,
Obs8N8 tha mdhods otxl Prir￿lpl0S in t￿ CJwili8s SORP.
ake frudg8m￿ts 0￿j esllmates that rna8onabl8 and pnJd8nt,
State vthether applicable accounliryJ sI￿ardS have been follo*pd. S￿1￿¢t to ￿Y m*￿al dopatweg
désclosed arKI explain&J in the finar￿la1 swemwts. aThJ,
Prepare Ihg fin￿14 sl8lemwls on the going cortwn basis urless it is in4>prDpriate to presw￿ that t
hartly VAII conllnue in business.
The truste88 are r6sponsible for kg8pirg propw accounltro mc0￿8 It￿1 dlsclos• reasonable &cU￿Y at •ny
tlmg financial posltion of charity aTra enablè Ihwn lo erY6Urn that the f inancial statements comply with th8
Charflies Act 2011, It* 8ppli¢8blt Charitles (Accounls Raportsl R￿a￿alk)rO. aThJ Provlslons ol the
conslllullon. Th8 tru51ees are dso responsible for Safegua￿￿r￿j Ihe asse¢$ 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 Examln*8 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. V*thich
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 follo*ryl 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 exanin*ion.
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 V*ill 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 Loaff*ts Day Nurn8ry as requlr8d by 58clion
130 of Ihg A¢1. Fbwavor. as out11￿3 elsth*twe in Ilwe some wWut￿n$0d *ilMrawals %%wg
mado from Ihg Nur59ry's bank xcount paymonts have bow m•J0 from lh9 Nurs9ry's furKls. for wh￿h Tr)
8UPPOrtirYJ vouchers are avail&)le. In of th)se it*ns, I have rol bew able lo satlsly myself %thelher
PIDper accounting records have beon kept.
2. The accowts do not accord wlth records. or
3. The acco￿11$ 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)
Bal*K• 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 Ch*lties",
Slalom￿1 of R8commer¥J•J Practice applicablg lo chaliti￿ in xcordarTh thg FIn￿¢$al Reporting
SlandarrF applicable in Ihg IX republ¢c of (IFRS 1￿) leffocllve 1 JarrtHry ￿l51- Charitles
SORP IFRS 102}X the Fina￿181 (eportiTrJ St8rKlard applicable in th& UK *)d Republic of keland IFRS
102) 8nd ltte Charttles Act 2011.
B••l• of pr•par•Uon
St Johns Little Leaffws Day knery meets tho defirMIKJn of 8 P￿liC bongfil ontity under FRS 102. A888t8
arwj Ilabilllles are Iiwt1811y recogrlsal at h18tortcd cost or lrnmlion vdue unless otheTh￿se slated In th8
relevant ￿Ount1￿) policy Th)les.
Exomplon from pr•pwlng a ¢a•h Ilow •lal•m•nt
Charity opt&1 to earfy &Jopl Bull￿"n I publlsW on 2 Febru￿ 2016 arml Ihwefore not Incl￿
a cash fknw slamw in fIn¥K￿ st8twnwrts.
Going ￿l¢•M
Followng y￿nIfiCar￿ Imm ch*fti88 accowrt and ptymarrts oth ol ftJ
bank accoLml thal othar than for th8 charity's b8n8fit, tho chwity Was unable lo continuo in op8ralion
and c8as•J lo operate on 6 May 2U22. Tlwo finar￿￿91 stat￿8 are thwelore r•)1 drawn up on tho
goirYJ concem basis. knste&J Ilw are dr¥*n up by feferwKe to Its reaisable value of assels afler
providing for 811 kno*fft liabilil*s upon Closure ol t￿
VOl￿tary I￿orne irKludes dorotK)r*. grfls, log￿10$ atvj 9￿$ Ihal pfovHJo ¢oTr fuThJing or org part of a
generdl nature Is recognlseo W*hen 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 ir**irect natwe ne¢e8SWy to support t￿￿.
Th8s8 inclL#J8 th8 costs attributabl8 to thg c￿ty'S complrance V*ith 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 com1*t1b￿ to a kno*n 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
P*Je 14 of 19

St John's Littlo Learners Day Nurs•ry
Total 2021
lThJopènd*rt 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 4*nploye98, 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*
Tot*1
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 opeA*88 to b￿￿98¢. Its r688Nos. ir￿ludir9 prnvi$iorn. sIM>w o sm*1 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