REGISTERED CHARftY NUMBER: 1152421
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMEW6 FOR THE YEAR ENDED 31 AUGUST 2021
FOR
ST CATHERINE'S INDEPENDENT NURSERY
Rfm Preston Ltd
Chartered Accountants
120-124 Towngate
Leyland
Lancashire
PR25 2LQ

ST CATHERINE'S INDEPENDENT NURSERY
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
Page
Report of the Tntslees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 10
Detsiled Statement of Financial ACt￿ltIeS
11

ST CATHERINES INDEPENDEKf NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
The trustees present their report with the financÉal statements of the charity for the year ended 31 August
2021. The Iru51ees have adopted the provisK)ns of the Statement of Recommended Pracb"ce ISORPI
"Accounting and Reporting by Charities" in PTeparing the annual report and financial statements of the
charity.
Tre finanGi81 statements have been prepared in accordano WFth the accounting [￿1CleS set out in the notes
to the accounts and comply wtth the charity's goveming docurnen( the Charities Act 2011 and Accounting
and Reporting by Charilies."Stslement of Recommended Practi￿ applicable to charities preparing their
accounts in accordance wrth the Financial ReF(srb"ng Standard applicabk in the UK and Republic of Ireland
published in October 2019.
OBJECTIVES AND ACTMnES
Objectives and aiw
To provide high qualty rare and f￿ll¢tieS for educational development and recreation to children under
statutory school age.
To enhance and devek)p the children in our care ty encou￿ging parents to understand and prOV￿e for the
educational and development needs of their chiklren.
To provide afftjrdable care and ￿lUca￿n for the thildren in our communty.
Ensuring the use of up to date eaty year5 best pra￿￿e to enhance the children's development and
experience.
Enabling that the l(Trl communty have to SUFErb wrap around chilth2re facilth"e5.
Publk benefrt
We have referred to the guidan￿ (xjnlained in the Charity COMM￿10n'S general guidan￿ on public
benefit when reviewing our aims and objecty.ves arKI in planning our future acb"vib"es. In parbcular, the
trustees consider how pk4nned activtties will contribute to the aims and objecltves they have set
The main a¢tNities underfaken to further the charity's purposes for the public benefft are ouuined below.
ACHIEVEMENT AND PERFORMANCE
Ch3ritable acliviti¢s
Provision of except￿nal, sustainable and artordable childcare for the communty.
Close liaison with school for chikjren moving towards statutory educakn"on.
Maintenance of Cu￿nt outstanding Otsted status.
Continual updating of resour￿ used by chiklren.
FINANCIAL REVIEW
Financia5 position
The accounts show net expendrture of £5,849 (2020 net irw))me of £5.394). This resu￿ was ant￿Ipated due
to a decrease in LCC funding and increases in the nattonal minimum wage.
ReseNes policy
To maintain a healthy reserve balance to aid tuwards the future sustsinabilty of the nursery, particularly in
those years where child numbers may be bw.
Page 1

ST CATHERINE'S INDEPENDETr￿ NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governin9 document
The charity is controlled by its goveming dcurr￿nt. a deaj of trust and constitLrtes an unincorporated
charity.
Recruitrnent and appointment of new tn￿teeS
There shall be at least tTUStees and any new trust￿ are to be appointed by a ￿OlutiOn of the trustees
at a special meeting. In sel￿ting ￿r$on$ to ￿ apwinted as ttustees, the trustees shall take into account
the beneffts of appointing a person who is al￿e by virtue of his or her personal or professional qualffications
to make a contribution to the pursuit of the objects or the management of the Charrty.
REFERENCE AND ADMINISTRATIVE D￿AlLs
Registered Charity number
1152421
Prlnclpal addre8S
Moss Lane
Leyland
Lancashire
PR25 4SJ
Trustees
Mrs L Maddock
Mrs J Chester
Mrs B Pearson
Mrs T Austin
Independent Examiner
Rfm Preston Ltd
Chartered Accountsnts
120-124 Towngate
Leyland
Lancashire
PR25 2LQ
Approved by order of the board of trustees on 28 April 2022 and s￿ned on its behaff by..
Mrs L Maddock- Trustee
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ST CATHERINE'S INDEPENDENT NURSERY
Independent examlnefs report to the tn￿teeS of St Catherine's Independent Nutsery
I report to the charity trLtstees on my examination of the accounts of St Catherine'5 Irbdependent Nufsery {Ihe
Trust) for the year ended 31 August 2021.
Responsibiltties and basis of report
As the charity tnjstees of the Trust you are reS[￿nSIble for Ihe preparation of the accounts in accordance
with the requirements of the ChaTiti"es Act 2011 {'the Acf}-
I report in respect of my examination of the Tnjsvs xcounts carried out under section 145 of the Act and in
carrying out my examination I have followed all applicable Directions gNen by the Chartty Commission under
section 145{5llb} of the Act.
Independent examlnetrs statemgnt
I have completed my examination. I confirn) that no rnaterial matters have come to Elly 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 ACC or
the accounts do not accord those records. 01
the actt)unts do not compty with the applicable requirements COn￿ming the form and content of
accounts set out in the Charities {Accounts and Reports) Regulab"ons 2008 other than any
requirement that the accounts give a true and fair v￿W whth is not a matter considered as part of an
independent examination.
I have no concems and have come acn)sS llo other matters in connection with the examination to which
attent.on should be drdwn in thss reFx)rt in order to enable a proper understsnding of the accounts to be
reached.
Gillian Tefford
FMAAT
Rfm Preston Ltd
Chartered Accountants
120-124 Towngate
Leyland
Lancashire
PR25 2LQ
28 April 2022
Page 3

ST CATHERINE'S INDEPENDEpif NURSERY
STATEMENT OF FINANCIAL ACTivmES
FOR THE YEAR ENDED 31 AUGUST 2021
2021
Vnfestricted
fund
2020
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activitigs
Nursery
207,241
213,353
Investsnent income
Total
207,242
213,407
EXPENDITURE ON
Raising funds
1.230
5.596
Charitable activities
Nursery
211,861
202,417
Total
213,091
208,013
NET INCOMEIIEXPENDITURE)
{5,8491
5.394
RECONCILIATION OF FUNDS
Totsl funds brought forward
85,072
79,678
TOTAL FUNDS CARRIED FORWARD
79,223
85,072
The notes fo￿ part ofthese financi81 ststements
Page 4

ST CATHERINE'S INDEPENDEKf NURSERY
BALANCE SHEET
31 AUGUST 2021
2021
Unrestricted
nd
2020
Total
funds
FIXED ASSETS
Tangible assets
36,562
41,478
CURRENT ASSETS
Debtors
Cash at bank and in hand
377
48,295
423
92,453
48.672
92,876
CREDITORS
Amounts falling due within one year
16,011)
{49,2821
NET CURRENT AssErs
43.594
TOTAL ASSETS LESS CURRENT
LIABILITIES
79,223
85,072
NET ASSETS
79,223
85,072
FUNDS
Unrestricted funds
79.223
85,072
TOTAL FUNDS
79.223
85,072
The financial statements We￿ approved by the Board of Trustees and authorised for issue on 28 April 2022
and were signed on its behalf by:
L Madd(Kk - TTUStee
The notes ft)rm part ofthese financial statements
Page 5

ST CATHERINE'S INDEPENDENT NURSERY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL sTATEmE￿s
The charity consbtutes a public benefft entity as defin￿j by FRS 102. The finanThal statements have
been prepared in accordan￿ wrth Accounting and Reporbng by Charities.. Statement of
Recommended practi￿ applicable to chanb.es preparing their ac￿Unts in accordance wrth the
Financial Reporting Standard applicable in the UK 2nd Republic of Ireland IFRS 1021 Issued in
October 2019, the Financial Reporting Stsndard applicable in the United Kingdom and Republic of
Ireland IFRS 1021. the Charitses Act 2011 and UK Generalty Accepted ALxountsng Practice.
The financial statements have been prepared to gNe a 'ttue and fairf view and have departed from the
chariti.es IAccounls and Reports} Regulations 2008 onty to the extent required lo provide a 'lrue arld
fair view.. This departure has involved follo￿ng the AecoLEnting and Reporting by Charities'.Statemelll
of Recommended praCb.￿ applicable lo charl￿S preparing their accounts in a￿OrdanCe with the
Financial Reports"ng Standard applicable in the UK and Republic of Ireland IFRS 1021 Issued in
October 2019 rather than the Accounting and Reporhng by Charibes: Statement of Recomrnended
Practice effectNe frrmn 1 April 2005 which has since been wittKlrawn.
The financial ststements a￿ prepared on a going concem basis under the historical cost convention.
The signfficant accounting policies applied in the preparation of these financial slateffEnts are set out
below. These policies have been consistenty applied to all year5 presented.
FINANCIAL REPORTING STANDARD 102- REDUCED DISCLOSURE EXEMPTIONS
The charity has taken advantage of the folhywing disclosure exemptions in preparing these financial
statements, as pennitted by FRS 102 'The Finanual Rep)rting Standard applicable in the UK and
Republic of IreEand':
the requirernents of Section 7 Statement of Cash Flows..
the requirement of paragraph 3.17ld)-
the requirements of paragraphs 11.42. 11.44. 11.45. 11.47. 11.481al{iiil. 11.48la)livl, 11.48{bl
and 11.48lcl',
the requirement of paragraph 33.7.
INCOPaE
All income 15 recognised in the StateffEnt of Financial ActivFbes On￿ the chaftty has entitlement to the
funds. rt is probabte that the in￿rne will be r￿1Ved and the arrounl can be measured reliably.
Debtors receivable within one year are recorded at transaction price.
EXPENDITURE
Liabilities are re(wnised as expenditure as soon as there is a legal or o)nstructive obligation
committing the charity lo that eX￿ndrtUre, it is probable that a transfer of economic benefits will be
required in settlerrent and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been cla5Stfied under headings that
aggregate all cost related to the category. Where costs cannot be directty attributed to parbcular
headings they have been alkicAted to actsvittes on a basis consistent with the use of resources.
TANGIBLE FIXED ASSETS
Depreciation is provided at the folk)wing annual rates in (Kder to write off e&h asset over its
estimated useful life.
Improvements to property
20% on Tr)st and 10% on c4)st
Plant and machinery
Fixtures and fittings
15% on reducing balan
33./0 on cost
Page 6
continued...

ST CATHERINE'S INDEPENDEP￿ NURSERY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2021
ACCoU￿1NG POLICIES - conlinugd
TAXATION
The charity is exempt from tax on its charilabk actsvibes.
FUND ACCOUNTING
Unrestricted funds can be used in ￿cOrdan￿ w7th the chantable objethes at the discretion of the
tnjstees.
Restrict&J funds can onty be used for part￿lar reslrthd purposes wÈthin the objects of the charity.
Restrictions anse when spectfied ty the donor or when funds are raised for pathular restricted
purposes.
Further expÉanatr"on of the nature and purpose of each fund is induded in the notes to the financial
statements.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFrrs
The charsty operates a defined contribut￿n pension sche￿￿. Contributions payable to the charity's
pension scheme are charged to the StatenEnt of Financial ActNities in the period to wh￿h they
relate.
INVESTMENT INCOME
2021
2020
Deposit a￿Ount interest
TRUSTEES. REIAUNERATION AND BENEFITS
There were no trustees, reMUf￿ratIOn or other benefits for the year ended 31 August 2021 nor for the
year ended 31 August 2020.
TRUSTEES. EXPENSES
There were no trustees, exwses paid for the year ended 31 August 2021 nor for the year ended
31 August 2020.
STAFF COSTS
The average monthty number of employees during the year was as fr)lthvs'.
2021
2020
Administration
Child care
No employees received emolU￿Ents in excess of £60.OIXJ.
Page 7
continLted...

ST CATHERINEE INDEPENDEKf NURSERY
NOTES TO THE FINANCIAL STATEMENTS- conttnued
FOR THE YEAR ENDED 31 AUGUST 2021
COMPARAThIES FOR THE STATEMENT OF FINANCIAL ACTNMES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Charitsblg acliviti8s
Nursery
213,353
Investment income
Total
213,407
EXPEND￿uRE ON
Raising funds
5,596
Charltable actlvltles
Nursery
202,417
Total
208,013
NET INCOME
5,394
RECONCILIATION OF FUNDS
Total funds brought forward
79,678
TOTAL FUNDS CARRIED FORWARD
85,072
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
ffftings
Plant and
machinery
Totals
COST
Al 1 September 2020
Addib"ons
49,274
30.981
10,495
1,121
90,750
1,121
At 31 August 2021
49,274
30,981
11,616
91,871
DEPRECIATION
At 1 September 2020
Charge for yeai
22,884
3.387
15,913
2.260
10,475
390
49.272
6,037
At 31 August 2021
26.271
18.173
10,865
55,309
NET BOOK VALUE
At 31 August 2021
23.003
12.808
751
36.562
At 31 August 2020
26,390
15,068
20
41,478
Page 8
continued...

ST CATHERINES INDEPENDENT NURSERY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2021
DEBTORS: AMouKfs FALLING DUE WttHIN ONE YEAR
2021
2020
Prepayments and aCc￿ed income
377
423
CREDrroRS: AMOUNTS FALLING DUE wfTHIN ONE YEAR
2021
2020
Trade credilors
other cred¢tors
660
48,622
6.011
49,282
MOVEMENT IN FUNDS
Net
movement
In funds
At
3118121
At 119120
Unrestricted fund$
General fund
85.072
{5.849)
79,223
TOTAL FUNDS
85.072
5,8491
79,223
Net movement in funds, induded in the atrf)ve a￿ as follows".
Incoming
Resources Movement
resources expended
in funds
Unrestricted funds
General fund
207.242
(213,091)
15,849)
TOTAL FUNDS
207,242
213,0911
5,8491
Comparative8 for movement in funds
Net
movement
In funds
At
3118120
At 119119
Unrestricted funds
General fund
79,678
5,394
85,072
TOTAL FUNDS
79,678
5,394
85,072
Page 9
continlted...

ST CATHERINE'S INDEPENDENT NURSERY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2021
MOVEMENT IN FUNDS- continued
Compar8bve nel mvemenl in funds. induded in the atxjve are as foll￿S.
Incoming
Resources Movernent
resourcos expended
in funds
Unrestrieted funds
General fvnd
213.407
1208.013)
5,394
TOTAL FUNDS
213,407
208 013)
5,394
A current year 12 months and prior year 12 rrM)nths combined rKJsibon is as follows..
Net
movement
in funds
At
3118121
At 119119
Unr•stricted funds
General ftjnd
79,678
{4551
79,223
TOTAL FUNDS
79,678
4551
79,223
A current year 12 months and prior year 12 ￿￿nthS ¢))mbined net ￿ernent in funds, included in the
above are as foll(Iws".
Incoming
Resources Pknvernent
rgsource5 expended
in funds
Unrestricted fund$
General fund
420.649
1421,104)
14551
TOTAL FUNDS
420,649
421,1041
10. RELATED PARTY DISCLOSURES
During the year. the charity paKI l￿kkeepirmj and accountsncy fees of £3.293 12020 £3,293) to
Master of Coin Ltd. a company in which Mrs L J Maddock ltrusteel is a director.
Page 10

ST CATHERINES INDEPENDE￿ NURSERY
DETAILED STATEMENT OF FINANCIAL ACTivmES
FOR THE YEAR ENDED 31 AUGUST 2021
2021
2020
INCOME AND ENDOWMENTS
Investment income
Deposit account interest
Charltable actlvfties
Fees
207.241
213,353
Total incoming resources
207,242
213,407
EXPENDITURE
Ralslng donatlons and legacies
Direct costs (reimbursed by parents)
1,230
5,596
Charltable activitles
Wages
Social security
Pensions
Rent heat light & insurance
Sundries
Repairs and maintenance
Resources
152,509
5,820
2,780
12,413
3,873
5,691
10,0
146,416
5,640
2,525
11,270
2,617
5,253
9,815
193,092
183,530
Support¢osts
Managernent
Telephone
Postage and stationery
Advertising and marketing
Training courses
Improvements to property
Plant and machinery
Fixtures and ffttings
1,057
761
1,064
870
599
1,702
3,002
2,246
654
1,103
3,387
2,260
390
8,958
10,137
Governance Costs
Accountsncy
Independent examination
Citation
Computer costs
Subscriptions
3.293
930
2,442
1,945
1,201
3.293
900
2,442
1,441
674
9.811
8,750
Total reSour[￿S expended
213,091
208,013
Net lexpenditureyincome
5.8491
5.394
This page does not form part of the statutory financial statements
Page11