CHAPEL STREET NURSERY TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Chapel Street Nursery Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 10 |
Chapel Street Nursery Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The object of Chapel Street Nursery is to provide a safe learning and social environment for pre-school children from the age of two.
Public Benefit
Safe learning and social environment for pre-school choldren from the age of two.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Rhianne Sutton - Community Rep Laura Dillet - Community Rep Rebecca Knight - Parent Rep Jill Smith - Workforce Rep Alex Saunders - Community Rep Mrs Marcia Sutton - Nursery Manager Mr Mark Gripton - Chair Sarah Forrester - Workforce Rep Mrs Jessica Barnett - Secretary Mrs Caroline Haynes - Treasurer Sophie Macdonald - Community Rep Randalph Sutton - Community Rep
Charity Number
1143145
Principal Address
Checkley Community Centre Checkley Staffordshire ST10 4NB
Independent Examiner
Wynniatt-Husey Limited ICAEW Wynniatt-Husey Limited ICAEW The Old Bakehouse Dove Walk Uttoxeter Staffordshire ST14 8EH
Page 1
Chapel Street Nursery Trustees' Report (continued) For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Mark Gripton Trustee 18 November 2025
Page 2
Chapel Street Nursery Independent Examiner's Report to the Trustees of Chapel Street Nursery For The Year Ended 31 August 2025
I report to the trustees on my examination of the accounts of Chapel Street Nursery (the Trust) for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Wynniatt-Husey Limited ICAEW
18 November 2025 The Old Bakehouse Dove Walk Uttoxeter Staffordshire ST14 8EH
Page 3
Chapel Street Nursery Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Charitable activities: Government Funded Places Other trading activities 3 Investments 4 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2025 Unrestricted funds £ 102,644 784 - |
2024 Unrestricted funds £ 80,458 13,883 25 |
|---|---|---|
| 103,428 | 94,366 | |
| (91,464) | (88,354) | |
| 11,964 | 6,012 | |
| 11,964 (4,069) |
6,012 (10,081) |
|
| 7,895 | (4,069) |
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Chapel Street Nursery Statement of Financial Position As At 31 August 2025
| Notes CURRENT ASSETS Debtors 11 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 12 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS/(LIABILITIES) FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 14 On behalf of the board Mr Mark Gripton Trustee 18 November 2025 |
2025 Unrestricted funds £ 1,713 14,118 |
2024 Total funds £ 220 2,093 |
|---|---|---|
| 15,831 (7,936) |
2,313 (6,382) |
|
| 7,895 | (4,069) | |
| 7,895 | (4,069) | |
| 7,895 | (4,069) | |
| 7,895 | (4,069) | |
| 7,895 | (4,069) | |
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Chapel Street Nursery Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Chapel Street Nursery is an unincorporated charity registered with the Charity Commission, registered charity number 1143145. The principal address is Checkley Community Centre, Checkley, Staffordshire, ST10 4NB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Other Trading Activities
| . Income from Other Trading Activities |
||
|---|---|---|
| Fundraising events . Investment Income Bank interest receivable |
2025 Unrestricted funds £ 784 |
2024 Unrestricted funds £ 13,883 |
| 2025 Unrestricted funds £ - |
2024 Unrestricted funds £ 25 |
4. Investment Income
5. Government Grants
Government grants recognised in the accounts were as follows:
| Government grants recognised in the accounts were as follows: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Government funded places | 55,503 | 26,496 |
6. Analysis of Expenditure
| . Analysis of Expenditure |
|||
|---|---|---|---|
| 2025 | |||
| Activities | Support | ||
| undertaken | costs | ||
| directly | (see note 7) | Total | |
| £ | £ | £ | |
| Raising funds | 76,267 | 15,197 | 91,464 |
Page 6
Chapel Street Nursery Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Raising funds 7. Support Costs Employee costs Premises expenses General administration Premises expenses General administration 8. Independent Examiner's Remuneration Independent examination of the financial statements Other assurance services Tax advisory services Other financial services 9. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
Activities undertaken directly £ 72,892 |
Activities undertaken directly £ 72,892 |
Support costs (see note 7) £ 15,462 |
2024 Total £ 88,354 |
|---|---|---|---|---|
| 2025 £ 360 - - - 360 2025 £ 73,251 1,478 74,729 |
2025 Raising funds £ 78 11,754 3,365 |
|||
| 15,197 | ||||
| 2024 Raising funds £ 12,616 2,846 |
||||
| 15,462 | ||||
| 2024 £ 360 - - - |
||||
| 360 | ||||
| 2024 £ 68,134 1,483 |
||||
| 69,617 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
- Average Number of Employees
Average number of employees during the year was: 12 (2024: 12)
Page 7
Chapel Street Nursery Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
11. Debtors
| 1. Debtors |
||
|---|---|---|
| Due within one year Other debtors 2. Creditors: Amounts Falling Due Within One Year Trade creditors Other creditors Taxation and social security Accruals and deferred income |
2025 £ 1,713 2025 £ (3) 6,321 1,043 575 7,936 |
2024 £ 220 |
| 2024 £ 580 4,682 555 565 |
||
| 6,382 |
12. Creditors: Amounts Falling Due Within One Year
13. Pension Commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,478 (2024: £1,483).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
14. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2024 £ (4,069) |
Income £ 103,428 |
Expenditure £ (91,464) |
As at 31 August 2025 £ 7,895 |
|---|---|---|---|---|
| (4,069) | 103,428 | (91,464) | 7,895 | |
| As at 1 September 2023 £ (10,081) |
Income £ 94,366 |
Expenditure £ (88,354) |
As at 31 August 2024 £ (4,069) |
|
| (10,081) | 94,366 | (88,354) | (4,069) |
15. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
Page 8
Chapel Street Nursery Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| 2025 | 2024 |
|---|---|
| £ | £ |
16. Related Party Disclosures
Page 9
Chapel Street Nursery Detailed Statement of Financial Activities For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Charitable Activities: Government Funded Places Income from charitable activities Government Grants Other trading activities Fundraising events Investments Bank interest receivable EXPENDITURE ON: Raising funds Purchases Purchases Type A Staging fundraising events Wages and salaries Employers pensions - defined contribution schemes Staff training Rent Cleaning Computer software, consumables and maintenance Repairs, renewals and maintenance Insurance Printing, postage and stationery Telecommunications and data costs Independent examiner's fees Subscriptions Bookkeeping fees Sundry expenses NET INCOME |
2025 Total funds £ 47,141 55,503 |
2024 Total funds £ 53,962 26,496 |
|---|---|---|
| 102,644 784 |
80,458 13,883 |
|
| 784 - |
13,883 25 |
|
| - | 25 | |
| 103,428 (998) (486) (54) (73,251) (1,478) (78) (11,725) (29) (420) (380) (1,177) (59) (264) (360) (220) (397) (88) |
94,366 (2,882) (373) (20) (68,134) (1,483) - (12,554) (62) - (361) (1,180) (35) (226) (360) (220) (362) (102) |
|
| (91,464) | (88,354) | |
| (91,464) | (88,354) | |
| 11,964 | 6,012 |
Page 10