CHARITY REGISTRATION NUMBER: 1152421 St Catherine's Independant Nursery Unaudited Financial Statements For the year ended 31 August 2025 ELB ACCOUNTANTS LIMITED Chartered Certified Accountants I l Elsdon Drive Manchester M46 9GX
St Catherine's Independant Nursery Financial Statements Year cndcd 31 August 202$ Page Trustees, annual report Independent examiner's report (o the trustees Statement of flnancial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 15 Notes to the delailed statement of financial activities 16
St Catherine's Independant Nursery Trustees, Annual Report Year cndcd 31 August 202$ The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 20?5. Reference and administratii'e details Registered charity name St Catherine's Independant Nursery Charity registration number 1152421 Prineipal office Moss Lane Leyland LanL&ghire PR25 4SJ The trustees Mrs Marriott Mrs L Maddock Mrs B Pearson Mrs T Austin Mrs J Ikin Mrs H Brockliss {Resigned 29 April 2025) Independent examiner ELB Accountants Limited I l Elsdon Drive Manchester M46 9GX Structure* governance and management Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Recruitment and apportionment of new trllstees Th¢r¢ shall be at least two trust¢cs and any new trustccs arc to bc appointcd by a rcsolution of thc trustCCS at a special meeting. In s¢leLting persons to be appointed as trustecs, the trustees shall take into aL¢ount the ben¢fits of appoiiiling a person who is abl¢ by virtue of his or h¢r p¢rsonal or professional qualifications to make a ¢ontribution to the pursuit of the objectives or the management of th¢ Charity,.
St Catherine's Independant Nursery Trustees, Annual Report fconlinried) Year cndcd 31 August 202$ Objective$ 3ind a¢tivitie$ Objeetives and aims To providc high quality care and facilities for educational developinent and recreation to children under statutory suhool age. To enhance and develop the children in our care bv encouraging parents to understand and provide for the educational and development needs of their children. To provide affordable care and education for the children in our community. En5uriiig thc usc of up to datc carly ycar5 bcst practic¢ to cnhancc thc childrcn's dcvclopmcnt and experi¢nce. Enabling that th¢ lo¢al community have a¢¢ess to superb wrap around child¢a fa¢iliti¢s. Public beDefit We have referred to the guidance contained in the Charity Commission's general guidance on public nefit M,hen revieTh'ing our aims and objectives and in planning our tuture activities. In particular. the trustees consider how planned activities will contribute to the aitns and objectives they have set. The main activities undertaken to further the charit) s purposes for the public benefit are outlined below. Achievement5 and performance Charitable activities Provision of exceptional, sustainable and affordable childcare for the community. Close liaison with school for children tnoving towards statutory education. Maintcnancc of current outstanding Ofstcd status. Continual updating of resources used by children. Financial revieiv Financial position The accounts show net income of £47.629 (2024.. net expenses of £11,315). This result was anticipated and is due to the increase in free childcare. Reseryes poliey To iiiainlain a healthy reserv¢ balan¢e lo aid towards (he futur¢ sustainability of the nurs¢ry, parti¢ularly in those years where child numbers may be low.
St Catherine's Independant Nursery Trustees, Annual Report fconlinried) Year cndcd 31 August 202$ The trustees, annual report was approved on 19 June 2026 and signed on behalf of the board of trustees by.. Mrs L Maddock Trustee
St Catherine's Independant Nursery Independent Examiner's Report to the Trustees of St Catherine's Independant Nursery Year cndcd 31 August 202$ report to the trustees on tlly examination of the financial statements of St Catherine's Independant Nurscry I'the charity,) for the year endcd 31 August 2025. Responsibilities and basis of report As the trustees of the Charity you ar¢ r¢sponsibl¢ for the pr¢p&ration of the finan¢ial slal¢m¢nts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 201 l Act and in carrywing out tny examinatioi) I have followed all the applicable Directions given by the Charity Commission under section 145{5}Ib) of the Act. Independent examiner's statement Sin¢e the ¢harity's gross income exceeded £?iO,OQO your examiner must be a meinber of a body list¢d in section 145 of the ?01 l Act. I confirm that l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have cotnpleted my examination. I confirm that no material matters have cotne to my attention in connection with the examination giving Iiie cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act; or the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiretnent that thc accounts gI.e a 'true and fair, view which is not a matter considcrcd as part of an iiidcpciid¢nt ¢xa]niiiation. I hav¢ no concerns and have ¢ome a¢ross no other matters in eonn¢clion with Ilie examination to whi¢li attention should b¢ drawn in this report in order to ¢nabl¢ a proper understanding of the a¢¢ounts lo b¢ reached. ELB Accountants Limited Independent F.xaminer I l Elsdon Drive Manchester M46 9GX 19 June 2026
St Catherine's Independant Nursery Statement of Financial Activities Year cndcd 31 August 202$ 2025 Unrestricted funds Total funds Totsl funds 20?4 Note lllcome endowments Charitable activiiies Investment income 350,482 673 350,482 673 232,443 345 Total income 351.155 351.155 232,788 Expenditure Expenditure on charitable activities Othcr cxpcnditurc Total expenditure 296,823 296,823 6,703 303,526 244, IOJ 303,5•6 244,103 Iyet incomel(expenditure) and net movement in fullds 47,629 47,629 (11,315) Reeoneiliation of funds Total funds brought forward Total funds earricd fOard 87,254 l J4,883 87,254 98,569 134,883 87,254 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 7 to 13 form part of these financial statetnents.
St Catherine's Independant Nursery Statement of Financial Position 31 August 2025 2025 2024 Note Fixed assets Tangible fixcd assets 14 55,306 48,382 Current assets Debtors Cash at bank and in hand 15 8,932 92,954 3,379 52,675 101,886 56,054 Creditors: Amounts falling due within one year Net eurrent assets 16 17,182 79,577 134,883 134,883 38,872 87,254 87,254 Total iissets less ellrrent liabilities Net assets Fund5 of the charity Unrestricted tunds 134,883 87,254 Total ehayity funds 18 134.883 87.254 Th¢se fittancial statctncnts wcre approved by th¢ board of trustccs and authoris¢d for issu¢ on 19 Junc 2026, and are signed on belialf of the board by.. Mrs L Maddock Trustee The notes on pages 7 to 13 form part of these financial statetnents.
St Catherine's Independant Nursery Notes to the Financial Statements Year cndcd 31 August 202$ General information Thc charity is a public bcncfit entity and a rcgistcrcd charity in England and Walcs and is unincotwrated. The address of the principal office is Moss Lane, Leyland, Lancashire, PR25 4SJ. Statement of cotllpliAnce These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recotnmended Practice applicable to charities preparing their accounts in accordance ivith the Financial Rcporting Standard applicable in the UK and Rcpublic of Ireland (FRS I O?) (Charities SORP (FRS 102)} and thc Charitics Act 2011. Accoullting policies Ba5i5 of preparatioll The financial statements have been prepared on the historical cost basis. Going coneern Thcrc arc no iiiaterial uncertainti¢s about thc charity's ability to continue. Judgements and key sourc08 of estimation uncertaillty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgenients are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Taxation The charity is ¢x¢inpl from lax on its ¢haritabl¢ activities. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Incoming resources All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amoiint can be reliably measured.
St Catherine's Independant Nursery Notes to the Financial Statements (conrinued) Year cndcd 31 August 202$ Aceollnting policies (e¢JAtlwieh) Resources expended Expenditure is recognised on an accruals basis as & liability is incurred. Expenditure is classified und¢r headings of the sLqt¢m¢nl of financial a¢tiviti¢s to which il relates: expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities. and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activitlCS that furthcr its charitablc aitlls for tlic bcncfit of its bcncficiarics. including those SUPPOrt costs and Losts relating to th¢ gov¢rnance of the charity apportioned to Lharitable activities. other expenditure include8 all expenditure that is n¢ith¢r r¢laled to raising funds for rh¢ charily nor part of its expenditure on charitable Activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attribulable to a single actiN'ity are allocated directly to that activity- Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Tangible assels Tangible assets ar¢ initially re¢ord¢d at ¢ost, and subsequently stated al cost less any a¢¢uinulated depreciation and impairment losses. Depreciation Depreciatioi) is calculated so as to write off the cost or valuation of an asset, less its residual value, ovcr the uscful cconotllic lif¢ of that as5Ct as follows.. Iiiiproveinents lo property Plant and machinery, Fixtures and fittings l O /0 & 200/0 Straight line 150/0 redu¢ing balan¢¢ 330/0 Straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date. with the recoverable amount bcing cstiiiiatcd M,hcrc such indicator5 ¢XlSt. Whcrc thc catrying valuc cxcecds thc recoverable ainount, the ass¢t is impaired accordingly. Prior impairmellts are also reviewed for possibl¢ r¢er$al at ¢a¢h reporting dale.
St Catherine's Independant Nursery Notes to the Financial Statements (conrinued) Year cndcd 31 August 202$ Aceollnting policies (e¢JAtlwieh) Finaneial instrllments A financial asset or a financial liability is recognised only when the entity becomes a party to the contra¢tual provisions of the inslrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted al a market rate of interest for a similar debt illstrunient. Current assets and current liabilities are subsequently measured at the cash or other consideration ¢xpeet¢d to b¢ paid or received and not discouiiled. Defilled contribution plan$ Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Charitable activities Unrestricted Total Funds Unrestricted Total Funds Funds Funds 20?4 Nursery 350,482 350,482 232,443 232,443 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds Funds 2024 Bank interest receivable 673 673 345 345 Expenditure on charitable activities by fund type Unrestricted Total Funds Unrestricted Total Funds Funds Funds 2024 Nursery Support costs 264,876 31,947 264,876 31,947 219,912 24,191 244,103 219,912 24,191 296,823 ?96,823 ?44,103
St Catherine's Independant Nursery Notes to the Financial Statements (conrinued) Year cndcd 31 August 202$ Expenditure charitable activities by a¢tivity type Activitics undertaken directly Support costs Total funds 2025 Total fund 90?4 Nursery Governance costs 264,876 19,05? 12,895 283,928 12,895 232,?39 11,864 264,876 31,947 296,823 244,103 Analysis of support costs Analysis of support costs Total 202$ Total 2024 Communications and IT General otyice Governance costs 4,780 17,732 10,244 4,780 17,732 10,244 6,398 10,442 7,351 32,756 32,756 24,191 Other expenditure Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Loss on disposal of tangible fixed assets held for charity's own use 6,703 6,703 10. Net incomel(expenditure) Net income/(expenditure) is stated after chargingl(crediting)'. 2025 2024 Depreciation of tangible fixed assets Loss on disposal of tangible fixed assets 16,729 6.703 7,630 I l. Independent examination fees 2025 2024 Fees pa)'able to the independent examiner for.. Independent examination of the financial statements 1,050 1,050 10
St Catherine's Independant Nursery Notes to the Financial Statements (conrinued) Year cndcd 31 August 202$ 12. Stiiff costs Thc total staff costs and etnploy¢¢ bcncfits for the rcporting period arc analyscd as follows.. 2025 2024 Wages and salari¢s Social security ¢osts Employer contributions to pension plans 199,571 8,479 4,001 163,674 7,190 3,392 212,051 174,256 Thc average hcad count of cmployccs during th¢ ycar was 9 {2024.. 10). No employee received employee benefits of Inore than £60,000 during the year (2024.. Nil). 13. Truslee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were receiN'ed by the trustees. 14. Tangible fixed assets Iinprovement s 10 prop¢rty Plant aiid Fixtures and machinery fillings Total C05t At I September 2024 Additions Disposals At 31 August 2025 Depreeiation At I S¢pt¢inber ?024 Charge for Ihe year Disposals At 31 August 2025 Carrying amount At 31 August 2025 At 31 August 2024 78,351 29,938 (22,344) 85,945 30,981 14,361 418 123,693 30,356 (22,344) 131,705 30,981 14.779 38.368 14,106 (15,641) 36,833 23,115 1,967 13.828 656 75.311 16,729 (15,641) 76,399 ?5,082 14,484 49.11? 5,899 295 55,306 39,983 7,866 533 48,382
St Catherine's Independant Nursery Notes to the Financial Statements (conrinued) Year cndcd 31 August 202$ 15. Debtors 2025 20•4 Trade debtors Prewdyments and accrued income 455 8.477 640 2,739 3,379 16. Creditors: amollnts falling dlle within one year 2025 Trad¢ creditors Accruals and deferred income sla[ security and oih¢r t¢$ 8,847 11,014 2,448 777 13,747 2,658 22,309 17. Pensions and other post retirement benefits Defined eontribution plans Th¢ amount recognised in income or expenditure as an ¢xp¢nse in relation to defined contribution plans M'as £4,001 (2024.. £3,392)- 18. Analysi$ of charitable funds Unrestrieted funds At I September At 31 August 20 25 Incoine Expenditure General funds 87,254 351,155 (303,526) 134,883 At I Septctnbcr At 31 Au¥ust 20 24 Income Expenditure General funds 98,569 232,788 (244,103) 12
St Catherine's Independant Nursery Notes to the Financial Statements (conrinued) Year cndcd 31 August 202$ 19. Analysis of ne¢ assets between funds Unrestrictcd Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than l year Net assets 55,306 101,886 (22,309) 134,883 55,306 101,886 (22,309) 134,883 Unrestricfrd Total Funds Funds 2094 Tangible fixed assets Current assets Creditors less than l year Net assets 48,382 56,054 (17,182) 87,254 48,389 56,054 (17,182) 87,254 20. Related parties Diiring the year the Charity paid bookkeeping aiid accountancy fees of £4,307 {2024:£3,622} to Master of Coin Ltd, a ¢ompany in whi¢h Mrs L J Maddo¢k {trusle¢) is a dir¢¢tor. 13
St Catherine's Independant Nursery Management Information Year cndcd 31 August 202$ The folloiving pages do not form part of the financial statements. 14
St Catherine's Independant Nursery Detailed Statement of Financial Activities Year cndcd 31 August 202$ 2025 20?4 Income and endowments Charitable activities Nursery 350,482 232,443 Investment income Bank interest receivable 673 345 Total income J51,155 232,788 Expenditure Expenditure on charitable a¢tivities Purchases Wagcs and salaries Employer's NIC P¢nsioii costs Rent Light and heat Repairs and maintenance Insurance Motor vehicle expenses Vchiclc l¢a5i1ihlrc Legal and professional fees Tel¢phon¢ Other office Costs Depreciation Resources and subscriptions Bank charges 5,772 16J.674 7,190 3,399 12,331 6,094 3,655 1,205 329 2,063 7,139 1,885 8,245 7,630 13,262 237 199.571 8,479 4,001 15,694 (234} 301 1,410 216 7,949 1,320 9,769 16,729 21,686 409 296,8?3 ?44,103 Other expenditure Loss on disposal of tangible fix¢d ass¢ts held for ¢harily's own us¢ 6,703 Total expenditllre 303,576 ?44,103 Net incomel(expenditure) 47,629 (11,315) 15
St Catherine's Independant Nursery Notes to the Detailed Statement of Financial Activities Year cndcd 31 August 202$ 2025 20?4 Expenditure on charitable aetivities Nursery Activilie& underéaken direelfy Direct costs Wages EMployeS NIC Pension costs Rent Li¥ht & hcat Repairs & maintenance Insuranc¢ Legal and professional fees Sundries Resources 9,520 199,571 8,479 4,001 15,694 (234} 301 1,410 150 4,298 21,686 5,772 163,674 7,190 3,392 6,094 3,655 25 3,312 13,262 264,876 ?19,912 Support costs Motor vehicle cxpcnscs Adv¢rtisin¥ and tllarkcting Telephone Po.qtage and stationery Depreciation 329 2.063 1,885 420 7,630 916 1,320 784 16,729 19,052 12,327 Governance costs Accountancy fees Independant examination Citation Coiiiputer costs Bank charges 4,307 1,050 ?.442 4,687 409 3,622 1,050 2.442 4,513 237 12,895 11,864 Expenditure on charitable activities 296,873 ?44,103 16