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 fO￿ard
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
s￿la[ 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¢a5i1i￿hlrc
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
EMploye￿S 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