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
Ch￿tY.
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 tr￿sle¢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 Sll￿b 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 ￿ndtr￿en 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 Sth￿tory 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 a￿Ord 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 expendi￿re
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 *t*iememtL

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 SL￿dard 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 Charit￿S 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
as￿luMpI10￿S 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
pUrpO￿￿e&.
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 (CO￿1•￿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<haritablc
trading aLtivilies. and the sale of dondled goods.
expenditure on charitable activiti¢s inLlud¢> all Losts incurred by a Lharity in undertaking
activities that further its charttable ainLS for thc benefit of iL8 bcncficiarics. including thosc support
CO￿>t5 Lind costs relilting lu the governdnce of ihe Lhariry apponioned 10 chariiable activiiies.
othcr expcnditurc includes all cxpcnditurc thal is neither rclatcd to raising funds for the charity nor
part of ils LxpLndilurL' on LharilablL aLlivitiLS.
AII LOSts' are dlloLdted to expenditure Lat¢gori¢b rcfl¢Lting th¢ use of the rebourLe. DireLt L05ts
aitributablc to a singlc activity arc allocalcd dirccily to Ihai activily. Sharcd costs arc apportioncd
between the aciiviiies Ihey coniribur¢ io on a rcasoiiable, justifiable and consisteni basis.
Tankilble assets
Tangiblc asscts arc initially rccordLd al Losl. and subscqucnily stsicd at cost less any accumulaled
depreciation and impairnicnt losses.
Deprecixtion
Dcprcciation is calLulatcd so as lo wrilc orr thc cost or valuation of an assel, less its residual valuc,
over the useful econumic life of that assel as follows..
Improvemenl.s to property
Plant and Inachincry
Fixttircs and filtings
I￿/• & 200/0 Strai￿t line
150/0 rcducing balancc
33 /0 Strdiglii linc
Impairment of fixed assets
A rcvicw for indicators of Impalm￿nI is carried out at each reporting date, with the rccoverable
amount being estimated where such indicators exist. Whcrc thc carrying valuc exceeds the
recoverable (Imount, the a55el 15 impdired dccordingly. Prior impairn]¢nts are also reviewed for
pos.sible rever>al ai ¢ach r¢poning datc.

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 reco￿lsed at the amounl receivable or pavable including
any related transaction costs. unless the arrangement constitutcs a f￿anCIllg 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(Cr￿lt1llg):
2024
2023
Depreciation of tan￿ThIe 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 exP￿￿ditUre 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 f￿ed 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
E￿endIture OD charltable actlvlties
Purchases
Wages and 8alaries
Employerfs NIC
Pension L05ts
R=nr
Light and heat
Repairs and maintenance
Insurance
Motor vehicle expcnses
Vchicle leasin￿Thire
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 & n￿IntenanCe
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