**Company registration number: 07915003**
**Unaudited financial statements for the year ended 31 August 2024**
**for**
**Old Sarum Nursery (company limited by guarantee)**
## **Old Sarum Nursery**
**(company limited by guarantee)**
**Company information for the year ended 31 August 2024**
## **Company registration number:**
07915003
## **Directors:**
Mr M Earle Mrs E Gold Mrs S Loader Mr I McLennan Mrs N Moss Mrs K Waters
(appointed 28 February 2024)
## **Registered office:**
Old Sarum Primary School Pheasant Drive Salisbury Wiltshire SP4 6GH
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Contents page for the year ended 31 August 2024**
||**Page**|
|---|---|
|**Directors’ report**|**1**|
|**Accountants’ report**|**2**|
|**Income and expenditure account**|**3**|
|**Balance sheet**|**4**|
|**Notes to the financial statements**|**6**|
|**Detailed income and expenditure account**|**9**|
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Directors’ report for the year ended 31 August 2024**
The directors present their report with the financial statements for the year ended 31 August 2024.
## **Directors**
The directors shown below have held office during the period from 1 September 2023 to the date of this report.
Mr M Earle Mrs E Gold Mrs S Loader Mr I McLennan Mrs N Moss (appointed 28 February 2024) Mrs K Waters
This report has been prepared in accordance with the special provisions for small companies of the Companies Act 2006.
This report was approved by the directors on 20 May 2025 and signed on their behalf by:
Mr M Earle, Director
1
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Chartered Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Old Sarum Nursery for the year ended 31 August 2024 which comprise the Income and expenditure account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW’s regulations and guidance at https://www.icaew.com/regulation.
This report is made solely to the Board of Directors of Old Sarum Nursery, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Old Sarum Nursery and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Old Sarum Nursery and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Old Sarum Nursery has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and deficit of Old Sarum Nursery. You consider that Old Sarum Nursery is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Old Sarum Nursery. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
## **J Matthiae & Co Limited**
Alveus The Causeway Winterslow Salisbury Wiltshire SP5 1QW United Kingdom
Date: 20 May 2025
2
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Income and expenditure account for the year ended 31 August 2024**
|**Turnover**
Administrative expenses
**Deficit for the financial year**|**2024**
**£**
172,661
(181,822)
**(9,161)**|**2023**
**£**
214,725
(222,547)|
|---|---|---|
|||**(7,822)**|
3
**Company registration number: 07915003**
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Balance sheet as at 31 August 2024**
|**Note**
**Fixed assets**
Tangible assets
4
**Current assets**
Cash at bank and in hand
Creditors: amounts falling due within one
year
**Net current assets**
**Total assets less current liabilities**
**NET ASSETS**
**Reserves**
Income and expenditure account
**TOTAL RESERVES**|**£**
388|**2024**
**£**
388
171,026
(483)|**£**
1,578|**2023**
**£**
1,578
178,978
(464)|
|---|---|---|---|---|
||171,026||178,978||
||||||
|||170,543||178,514|
|||170,931||180,092|
|||**170,931**||**180,092**|
|||170,931||180,092|
|||**170,931**||**180,092**|
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
4
**Company registration number: 07915003**
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Balance sheet - continued**
## **as at 31 August 2024**
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the Board of directors and authorised for issue on 20 May 2025 and signed on its behalf by:
Mr M Earle, Director 20 May 2025
5
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 August 2024**
## **1 Company information**
Old Sarum Nursery is a private company registered in England and Wales. Its registered number is 07915003. The company is limited by guarantee. Its registered office is Old Sarum Primary School, Pheasant Drive, Salisbury, Wiltshire, SP4 6GH.
## **2 Accounting policies**
## **Basis of preparing the financial statements**
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
## **Going concern**
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
## **Turnover**
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixed assets: - Fencing 10% straight line - Equipment 20% straight line - Computer equipment 33.33% straight line
## **Retirement benefits**
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to income and expenditure in the period to which they relate.
## **3 Average number of employees**
During the year the average number of employees was 10 (2023 - 13).
6
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Notes to the financial statements - continued for the year ended 31 August 2024**
## **4 Tangible fixed assets**
|**Cost**
At 1 September 2023
At 31 August 2024
**Depreciation**
At 1 September 2023
Charge for year
At 31 August 2024
**Net book value**
At 31 August 2024
At 31 August 2023|**Fixed assets**
**£**
13,793|
|---|---|
||13,793|
||12,215
1,190|
||13,405|
||388|
||1,578|
7
_The detailed income and expenditure account which follows is for information purposes only. It does not form part of the statutory financial statements._
8
## **Old Sarum Nursery**
**(company limited by guarantee)**
## **Detailed income and expenditure account for the year ended 31 August 2024**
|**Turnover**
Nursery fees
Wiltshire Council funding
**Administrative expenses**
Rent
Salaries
Pensions
Free school meal vouchers
Telephone
Post and stationery
Advertising
Travelling
Resources
Insurance
Licences & subscriptions
Repairs and maintenance
Waste disposal
Cleaning
Training
Copier leasing
Activities
Sundry expenses
Provisions
Skoolkit
Accountancy
Companies House
Staff gifts
Bank charges
Depn of fencing
Depn of equipment
Depn of computer equipment
**Deficit for the financial year**|**£**
22,173
150,488|**2024**
**£**
**172,661**
**(181,822)**|**£**
43,364
171,361|**2023**
**£**
**214,725**
**(222,547)**|
|---|---|---|---|---|
||5,260
152,515
5,228
1,775
1,023
940
585
113
2,165
1,225
622
454
1,015
584
516
507
1,016
-
4,513
67
450
34
25
-
944
150
96||7,659
183,274
6,394
3,110
907
773
146
14
6,116
1,168
558
767
969
804
838
524
2,310
(1)
3,584
552
550
13
325
3
944
96
150||
||||||
|||**(9,161)**||**(7,822)**|
_This page does not form part of the statutory financial statements._
9