CHARITY REGISTRATION NUMBER: 1152421 St Catherine's Independant Nursery Unaudited Financial Statements For the year ended 31 August 2024 ,B ACCOIINT NT.S LIMIT Chartcred Certified Accountants I l Elsdon Drivc Manchester M46 9GX
St Catherine's Independant Nursery Financial Statements Year ended 11 .4uollst 2024 Page Truslees, annual report Indepcndent ¢xamineVs rqx)rt kn thc tnistees Statcmcnt of financial activities Statemcnt of financial posilion Notcb to thc financial statcments The followlng pages do not forni part of the financial sL1tements Detailed statement of financial activitt¢S 14 Notes to the detailed statement ot tinancial actsvities 15
St Catherine's Independant Nursery Trnstees, Annual Report Year ended 31 August 2024 The tnL%tees prcscn( their rqM)rt and the unaudited financial stat¢nKnts of the charitv for the vear ended 31 August 2024. Reference and administrative details Registered charity narne St Cathcrinc's Indcpendant Nursery Charlty reglstratlon number 1152421 Prlnclpal office Moss Lan¢ Leyland Lanc3sliire PR25 4SJ The trustees Mrs L Maddock Mr% B Pcarwn MTh T Aubtin Mrs J Ikin Mrs H Brockliss Independent examiner F.LFI Accountants Limited I l Elsdon Drive manch(Cr 146 9CIX Strveture* governance and management GoTrernlng document The Llwiiy it4 Lontroll¢d by its governing documenL a deed of trust and constitutes an unincon)orated ChtY. Reerultmenl and apportionment of new Irustees ThcrL shall bL at Icast tvé'o truslws and any new. tnLStCLS are to be appoinied by a resolution of th¢ trILSt¢es at a SPCCiiil mccting. In sL'lecting pcrsons to b¢ apw)inlcd as trsle¢s, thc tnL5tc¢s shall Idkc into accvunt Ihc bcncfits of appointing a rsOn who is able by virtu¢ of his or her Personal or professional qualiticattons to make a contribution lo the pursuit ot'the objectivcs or the management of the Lharity.
St Catherine's Independant Nursery Trustees. Annual Report Kconliv¥e41 Year ended 31 August 2024 ObjectRves and activities Objectives and aim5 To provide high quality care and faciliries for educational development and recreation to children under statutory school age. To enhance and develop the childrcn in our care by encourdging parents to understand and provide for the educational and development needs of their ¢hildr¢n. To proiide affordable care and education ror the cnildren in our conununiry. Ensuring the use of up to date early ycars best practice to enhance thc children's dcvelopment and experience. Enabling that the local conununity have access to Sllb wrdp around childcarc facilities. Public benefit We have referred to the guldance contained in tbe Charity Commission's general guidance on public bcncfit when revicwing our aims and objectiv&s and in planning our fuiure aciivillcs. In particular, Ihe trustees consider how planned activities will conthljute to the aims and objectives they have s¢t. The main activities ndtren to furth the charitys PUT[K for the public benefit are outlined below. Achlevements and performance Charltable actlvltles Provision of excq)tional. sustainable and affordable childcare for the community. Close liaison with sch(M)I for children ny)ving towards Sthtory education. Maintenance of current ouisianding Ofsted sthtus. Continual updating of rcsourccs us¢d by children. Financial review Financial position The accounts show net expenses of £11,315 (2023-. net income of £18.518). This result wa5 anticipatcd due to increascd wages costs. Reserves policv To maintain a healthy resmie balance to aid towards the future suslainability of the nursery, particularly in those years where chila nunkn nmy be low.
St Catherine's Independant Nursery Trustees, Annu81 Report CLvmtin¥edJ Year ended 31 August 2024 The truste¢s' annual report wa8 approved on 23 June 2025 and siqned on behalf of the board of trustces by: Mrs L Maddock Truslce
St Catherille's Independant Nursery Independent Examiner's Report to the Trustees of St Catherine's Independant Nursery Year ended 31 August 2024 I report to the trustees on my cxamination of the financial statements of St L"atherine's Independant 4ursery iihe chariw-) for tl)e year ended 3 i Augusi 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the Tequircmcnts of the Charities Act 2011 ('the Act,). I report in respect ol my examination of th¢ charity's financial stalemenls carried out under section 145 of the 2011 Acl and in carrying out my examination I have followed all the applicable DiT¢clions given by the Charity Commi&sion under seclion 145(5)(b} of thc ALt. Independent examiner's statement I have completed my examination. I confirn) that no niaterial matters have come to my attention in conncciion wiiri ihc cx(unination giving me cawe io belicve thai in any rnaierial respeci: accounting records were not kept in respect of the charity as required by section 130 of the Act; or the financial slal¢m¢nts do nol aOrd with those rccords. or the financ2al statements do not eomyl)i iiiith the applicable reqiL1Tements concerning th: forni and conient of accounts set out in the Charilies (Accounts and Reports) Rcgulalions 2008 othcr than any requirem¢nt that th¢ accounts give a 'tru¢ and fairf view which is not a matter considered as part of an independent examinalion. I have no conccms and havc come across no other matters in connection with the examination to which attention should be drawn in this report in OTdLY to enable a proper understanding of the accounts to be reached. F.T.R Accniintants l.imited Independent Examiner I l Elsdon Drive Manchester M46 9GX 23 June 2025
St Catherine's Independant Nursery Statement of Financial Activities Year ended 31 August 2024 2024 Unrestricted funds Total funds Total ndS 2023 Income and endowments Charitable activities Investment income 232.443 345 232.443 345 234.868 305 Total income 232.788 232,788 235,173 Expenditure Expenditure on charitable activities Total expendire 244.103 244.103 216.655 244.103 244.103 2l6.655 llet (expenditsre)fincome and net movement in fDDds (11.315) (11,315) 18,518 Reconciliation of fund5 Total funds broughi forward Total funds earned forward 98.569 98.569 80,051 87.254 87.254 98.569 The statement orrinancial activities includ¢s all gains and losses recognis¢d in th¢ yeaT. All inLome expenditure derive from continuing activities. The Dotes p•2es 7 to 12 fonB p•rt of these fiJaDcial statejntnt
St Catherine's Independant Nursery Statement of Flnancial Posfitlon 31 August 2024 2024 2023 Flxed assets Tangible fixed assets 13 48,382 26.935 Current assets Debtors Cash at bank and in hand 14 3.-179 52,675 3.313 81,986 85,299 56.054 Credltors: Amounts falling due Th'lthill one >'ear Net current assets 15 13.665 38,872 87254 71.634 Total assets less current Ilabllltles 98.569 Net assets 87.254 98.569 Funds of the charity UnrL8lriclcd funds 87.254 98.569 Tolal eharlty funds 17 87.254 98.569 These financial statements were approved by the IKwd of trustees and authorIs for issue on 23 June 202). and are .$1)ea on bchalf of the Ix)ard by: Mrs L Maddock TTuslc¢ The Dotrs on p4gN 7 t• 12 f•rm Imrt •[ thtst tiememtL
St Catherine's Independant Nursery Notes to the Flnanclal Stslements Year ended 31 August 2024 General information Th¢ charity is a public bcncfil entity and a T¢gisiered charity in England and Wales and is unincorwrated. The address of the principal oifice is Mo&s Lane, Leyland. Lancashirc, PR25 4SJ. Statement of compliance These fjnancial slalements have been prqjard in compliance with FRS 102. The Financial Reporting Standard applicablc in the UK and the R¢public of Ireland,. the Statcmcnt of ReLummend¢d Practice appliLable lo chariiies preparing their accounts in accordance with th¢ Financial Rcp)rting SLdard applicablL in ihc UK and Republic of Ircland (FRS 102) (Charilics SORP {FRS 102)) and the Charitics Aci 2011. Accounting policies Basls of preparation The financial stai¢ments have bccn prcpared on thc hislorical cost b&sis. Golng concern Th¢r¢ arc no material uncertainties about the CharitS ability to continue. Judgements and kev sources of estimallon uncertainty Thc prcparation of the financial statrmcnls requires m8nag¢ment to make judgcmcnLs. cstimatc.s and asluMpI10S that affect the amounts reported. These estimales and judg¢ments Lontinually revicwcd and arc bascd on expcricncc and oihcr factors, incluth'ng cxpcctations of future events that are bclieved to be reasonable under the circumslances. Taxjition Th¥ charity is exempt from t&x on its charitable activities. Fund Ateollnting Unrestricted fun(Ls aT¢ availablc for at the discretion of the trustees to fiwth¢r any of the charity's pUrpOe&. Incoming resources All income is includ¢d in the statement of financial adivities when entitlement has pab?*ed to the harity. it Ib probable that the economic benefits associated with ihe transaction will flow lo the charity and thc amount can bc rLliably measured.
St Catherine's Independant Nursery
Notes to the Flnanelal Statements
Year ended 11 .4uaust 2024
Accountlng policies (CO1•e)
Resources expended
Expenditur¢ is rccogniscd on an accnthls basis as a liability is incurred. Expcndilurc is classified
under headings or the sraiement of nnancial dctivities io which li relates:
expendilure on raising funds includes the costs of all fundrnising activities. events. non
St Catherine's Independant Nursery Notes to the Financial Statements (¢o•ti**ed) Year ended 31 August 2024 Accounting policies Cctrmtlxued) Financial iDStruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provision8 of the instrument. Basic financial inslnAments are initiallv recolsed at the amounl receivable or pavable including any related transaction costs. unless the arrangement constitutcs a fanCIllg tran.saction. where it is reLognised at the pr¢s¢nt value of the t"uturc payments discounted at a markel rate of interes1 for a similar debt instrument. Current asscts and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Defined contribution plans Contributions to defined contribution plans are recognised as an cxpense in thc period in which thc related rVICe ts provided. Charitable activities Unrestricted Total Funds Unre.strictcd Total Funds Funds 2024 Funds. 2023 Nursery 232.443 232.443 234.868 234.868 Investnjent in¢ome Unr¢strict¢d Tot21 Funds Unrestricted Total E4unds Funds 2024 Funds 2023 Bank inter¢sl receivable 345 345 305 305 F.Ipenditure on charitable activities by fund type Unrestrict¢d Total Funds Unrcstriclcd Total Funds Funds 2024 2023 Nursery Support costs 219.912 24,191 219,912 24,191 244.103 197,203 19.452 197,203 19.452 244,103 216.655 216,655
St Catherine's Independant Nursery Notes to the Financial Statements (eo*i¥w4) Year ended 31 August 2024 Expendiiure on thariiable aetiviiies by activitv Aciivities undertaken dir¢¢tly Support costs Total funds 2024 Total fund 2023 Nursery Govcrnancc costs 219.912 232239 11.864 206.332 10.323 11.864 219.912 24.191 244.103 216.655 Analysis of support Costs support costs Total 2024 Total 2023 Communicalions and IT General office Governance costs 6.398 10226 7.351 6.398 10.226 7,351 4.472 8.013 6.967 23,975 23.975 19.452 Net (expeDditure)fincome Net {expenditurcyincome is statrd after CharginW(Crlt1llg): 2024 2023 Depreciation of tanThIe fixed ass¢ts 7.630 6,295 10. Independent txamiDatioD fees 2024 2023 F¢¢s payable lo the independent examiner for: Independent examination of the financial statetnents l.050 1,050 11. Staff costs 'Ihe lotal stat't" costs and employee benelits IOT the reporting period are analysed as lollows: 2024 2023 Wages and salaries Social .security costs Eryloyu contributions to pension plans 163.674 7,190 3.392 151.537 2,881 159,418 174256 The average head count of employees during the year was l O {?023: 10). io
St Catherine's Independant Nursery Note5 to the Flnancial St2tementS (e•i•è4J Year ended 31 August 2024 I l. Staff costs Ccomrfwwdl No cmployec received employee bcnefits of moT¢ than £(A).otM) during the year (2023: Nil). 12. Trustee remunerntion and expenses No remun¢rntion or other nefitS from employment with the charity or a lated entity were 13. Tangible fiIed a55et9 mprovement s io property Plant and Fixtures and machinery ritungs Total Cost At I September 2023 Addilions 49274 29,077 30.981 J4.361 94.616 29,077 At 31 August 2024 Depreclatlon At I Sepi¢mbcr 2023 Chargc for thc ycar At 31 August 2024 Carryln% amount At 31 August 2024 At 31 August 2023 78.351 30.9¥1 14.361 123.693 33,043 5,325 21,7•7 .388 12,91 917 67,681 7,630 38.368 23,115 13,828 75,311 39.983 7.866 533 48.382 16231 9.254 1,450 26,935 14. Debtors 2024 2023 Trade debtors Prcpayments and accrued incomc 640 2.719 579 2,734 3,379 3,313 IS. Creditors: amounts falling due within one vexr 2024 2023 Trade creditors Accruals and deferred incomc Sori&l security and oiher taxes 777 13,747 2.6511 269 11.952 17,182 13,665
St Catherine's Independant Nursery Notes to the Financial Statement5 Year ended 11 _4uaust ?024 16. Pensions and other post retirement benefits Defined Contribution plans Tr.e amount reco. - sal in in¢or.e or exPditUre as an ex-=r& in -.e!ation to d-fm. ed =ontribution plans was £3.392 (2023: £2.881). 17. Analysis of charitable funds Unrestricted funds At I Sept¢mb¢r 2023 At 31 August 20 Income Exp¢nditur¢ Gcncral funds 98,569 232,788 (244.103) 87.254 At I Sq)tember 2022 At 31 Augusi 20 23 Income Expenditure General funds 80,051 235.173 (216.65)) 98.569 18. Analysis of nei assets between filnds Unrestricted Totsl Funds Funds 2024 Tangible fixed a&%ets Current assets Creditors ,ess than l }'ear Net Ydssets 48.382 56.054 (1718? 87.254 48.382 56.054 (17 18? 87.254 Unrcstricied Toral Funds Funds 2023 Tangible fed a&sels Current assets Creditors less than l year Net assets 26.935 85,299 {13.665) 98,569 26,935 85,299 (13,665) 98,569 19. Relaced panies During the year the charity paid bookkeeping and accountancy fees of £3,622 {2023.'£3.293) to Mastcr of Coin L¢ a company in which MTS L J Maddock (trustee) is a director. 12
St Catherine's Independant Nursery Management Inforniation Year ended 31 August 2024 The followlng pages do not form parl of Ihe flnanclal slatements. J3
St Catherine's Independant Nursery Detailed Statement of Financial Activities Year ended 31 August 2024 2024 2023 Income and endowments Charitable activities Nursery 232,443 234,868 Ini'¢stment Incomc Bank interest receivable 345 305 Total income 232.788 235,173 Expenditure EendIture OD charltable actlvlties Purchases Wages and 8alaries Employerfs NIC Pension L05ts R=nr Light and heat Repairs and maintenance Insurance Motor vehicle expcnses Vchicle leasinThire Lega. and profession21 fees Telephone Other office costs Depr¢ciation Resources and subscriptions Bank charges 5,772 163,674 7,190 3.392 1?.337 6.094 3.655 1.205 3?9 2.063 4.582 151.537 s,0 2.881 2,343 188 1.073 304 6,300 1,116 8.566 6,295 14.139 71?a 1,885 8.245 7.630 13.26? 237 244.103 216,655 Total expenditure 244,103 216,655 Net {expenditure), Income 18,£18 14
St Catherine's Independant Nursery Notes to the Detalled Statement of Financial Activities Year ended 31 August 2024 2024 2023 Expenditure on charltable Activities ur5ery .4ctivities underloken direclly Direct costs 5.772 163.674 7,190 3,392 12.-1.11 6.094 3.655 1.205 25 3,312 13,262 4.582 151.517 5,000 2,881 12,3_11 2,343 188 1,073 146 4.678 12.444 Lniployer'.% NIC PLnsion costs Rent Light & hcat Repairb & nIntenanCe InsuranL¢ Legal and professional fee Sundric8 Resources 219.912 197.203 Support costs Motor vchiclc cxpcnses Advertising and marketing Telephon¢ PostaLIL and station¢ry D¢preciation Training courses 329 2.063 1.885 420 7,630 304 1,116 532 6,295 %82 12.327 9,129 Governance costs AccountanLy fects Independant examination Cilalioii Conipuier costs Subbcriptions Bank charges 3,622 ,050 2.442 4.513 3,293 1,050 1.811 3,356 813 237 11.864 10,323 Expenditure on charitable 2etiviries 244,103 216,6)5 15