The Charity Registration Number is
1153838
St Cuthbert's Old School Nursery
Report and Unaudited Accounts
31 March 2023

St Cuthbert's Old School Nursery
Report and accounts for the year ended 31 March 2023
Contents
Page
Charlty Infom)atlon
Trustee5' Annual Report
Statement of trustees. responslbllltles
Independent Examiners. report
Funds Statoments...
Ststement of Financial Activities
Statement of Financial Activities- Prior Year statement
Movements in funds
Balance sheet
10
Notes to the accounts

St Cuthbart's Old School Nursary
Trust8•s' Annual Raport for th• ￿ar èndèd 31 March 2023
The Trustees present their Report and Accounts for the year ended 31 March 2023.
Reference and administrative details
The charlty namg.
The legal name of the charity is:_ St Cuthbert's Old School Nursery
The ¢harity's areas operation and UK ¢haritsble registration.
The charity Is registered in England & Wales with the Charity Commission in England & Wales
ICCEWI with charity nutnber 1153838
Legal structure of the Gharlty
The goveming document of the charity is the constitution of the CIO as approved by the Charity
C()mmission in England & Wales ICCEWI .
The Governing Document is dated 17 September 2013
The trustees are all individuals.
The principal operating addres$ of the ¢harity i$=_
Councillor Lane
Cheadle, Gheshire
SK8 28Y
The Trustees in office on the date the report was approved were:.
R8v I Chidlow (Chairl appointed 1 September 2023
Miss J L Davids (Treasurer)
Mrs C Salisbury- appointed 13 September 2022
Mr M Cheal- appointed 27 January 2023
Mrs L Gardener- appointed S July 2023
The followlng persons served as Trustees durlng the year ended 31 March 2023 :_
The trustees who served as a trustee in the reporting period. and. rf applicable, their dates of
appDinlmenl or resignation during the year were'.-
Name
Rev J.E.M Newman IChairl- resigned 31 August 2023
Mrs M T Breslin - r8sign8d 31 August 2023
Dr L.A Campbell - resigned 13 September 2022

St Cuthbart's Old School Nursary
Trust8•s' Annual Raport for th• ￿ar èndèd 31 March 2023
Objects and activities of the charity
The purposes of the charity as s8t out its governing docufftent.
Tho NursÈry is run ￿th thè objectlV8 of providing a high standard of èarly yèarfs èdueation with a
Christian ethos and is succgssful in creating 8 happy 8nd loving atmosphere in which children can
thrive and be prepared for entry into school education.
The trustees have taken note of the Commission's guidan￿ on public benefit and regard the
provision Of high quality nursery education to the local community as meeting this requirement. In
particular, the Nursery is able to take special needs children and is widely used by the Stockport
Port8g8 Team.
The nursery naturally covers all faiths in its prograrnrne. but Maintains its Christian ethos Mrith Msits
to church for short child friendly services Ito which parents are invited) al Harvest, Christmas,
Easter and for a Leaver's Service at the end ol the year.
The main achievements and performance of the charity during the year.
The Nursery opening hours are..
Mondays 09'.01>12'.00
Tuesdays 09.'00- 15."00
Wednesdays 09..00-15.00
Thursdays 09..00-15..00
Fridays 09.'00-15'.00
As at 3110312023 there were 36 children on our register, 5 more than the 31 last year. 5 children
are being observed, assessed and supported by our SEND advisory team. 27 children received
Gov8rnrn8nt funding.
We have 8 new Parent Representative this year.
Our staffing level remains at 10.
Activities undertaken by the Nursery included.,
We were able to hold our usual servitss and activities within the school and at St Cuthbert's
Church.
We h8ve visited th8 local Senior R8sid8nti81 Home to sing for th& residents.
Staff..
The Church Treasurer. a Trustee. has continued to act as Tre8surer to the Nursery. Staff have
completed Module 1 (Understanding Child Development and the Early Years) of the DfE Early
Years and Child Development f￿e online training courses. 6 staff completed a Paediatric First Aid
course We have one NVQ Level 3 student who attends the setting on placement 3 days a week.
Future Plans
We continue to invite more outside agencies, visitors and guest speakers to support our children
and families. In September 2023 we will have a new Chair of Trustees, a new Nursery Manager
and change ol OFSTED appointed person.
Buildings and Maintenan
There have been no significant building changes throughout the last year, apart from routine and
necessary maintenance work.

St Cuthbart's Old School Nursary
Trust8•s' Annual Raport for th• ￿ar èndèd 31 March 2023
structure, governance and management of the charity
How the charity makes decisions and how decisions 8re delegated.
The Nursery operates under the auspices of St Cuthbert's Church which itself is part of the Parish
of St Mary's Icheadlel. The nursery premises are in a fonner Victorian schoo)I which are held in
trust by the rector and churchwardens of Cheadle Parish Church.
J.E.M Newman is ex-officio as minister ol St Cuthbert's Church
C. Salisbury is ex-officio as churchwaiden of St Cuthbert's Church
J.L Davids was appointed by th8 Parochial Council of St Maws on fix8d t8mis.
M.T Breslin is 8 joint manager of the Nursery and the Otsted nominated person appointed by the
Parochial Council of St Mavs for her period as manager.
Mrs Breslin is paid for her role as manager. Her appointment was on the direction of Ofsted and
she receives no financial benefits fioTll her trusteeship.
The other trustees are unpaid and receive no fin8ncial benefit from their position.
The Trustees meel at least three times per year and lake an oversight on the operation ol the
nursery, finances, strategy, staffing levels and building Maintenan￿ issues.
The day to day operation ofthe nursery is under the supervision ofjoint rnanagets- Mrs M.T
Breslin and Mrs W Hoole.
Financial revi8W
The charity's financi&l position 8t the end of the year ended 31 March 2023
The financial position of the charity at 31 March 2023 and comparats'ves for the prior period, as
more lully detailed in the accounts, can be summarised as follows'.-
2023
2022
Net incomellexpenditurel
3,708
17,0691
Unrestrioted Revenue Funds av8ilable for
the general purposes of the charity
155,963
152,255
Total Funds
155.963
152.255
Financial review of the position at the ￿porting date, 31 March 2023.
During the financial year 2022-2023 total reeeipts were £104,064 with an expenditure of 2100,356
giving a net income of 23,708.
Current nel assets at the year-end were £67,154 corllfortably above our reserve figure of £31,000

St Cuthbart's Old School Nursary
Trust8•s' Annual Raport for th• ￿ar èndèd 31 March 2023
A vallablllty and adequacy of assets ofeach of the funds
The board ol trustees is satisfied that the charity's assets in each fund are available and adequate
to lulfil its obligations.
Indepenedent Examlner
Eric Langer Bsc FCA
Charte￿d Accountant
8-10 Gatley Road
Ch8adle
Cheshire
SK8 1PY
Statement of Trustee5's Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the
terms ol the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
Ntstwithstanding the explicit requiremenl in the extant statutory regulations, the Charities (Aeeounts
and Reportsl Regulations 2008, to prepare the financial statements in 8¢oordance wth the SORP
2005. in view of the fact that the SORP 2005 has been withdrawn. the Trustees determined to
interpret this responsibility as requiring them to follow current best practice and prepare the
accounts according lo the FRS 102 SORP (Statement of Recommended Practice for Accounting
and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and
applicable to all accounting periods beginning on or after 1st January 20191, IThe SORPI.
In particular, charily law requires the Trustees, if they prepare accounts tsn an aeerLJals basis, to
prepare financial 5tatement5 for 8ach finan￿al year which giv8 a tIU8 and fair view of the state of
affairs of the charity as al the end of the financial year and of the surplus or deficit of the charity. In
preparing those financial statements the Trustees are required to
to prepare the accounts in accordance with Unit8d Kingdorn Gen8rally Acc8Pt8d
Accounting Practice (United Kingdom Accounting Standards and applicable lawl.
select suitable accounting policies and apply them consistently.,
make judgernents and estimates that are reasonable and prudent.,
prèpare the financial staternents on the going concern basis unless it is inappropriate
to presume that the charity will continue in business.,
state whether applicable accounting standards and statements of
recornmended practic8 have be8n follow8d, subj8ct to any mat8ri81
departures disclosed and explained In the financial statements.,

St Cuthbart's Old School Nursary
Trust8•s' Annual Raport for th• ￿ar èndèd 31 March 2023
The law requires that the trustees must not approve the accounts unless they are satisfied that they
give a true and lair view of the state of affairs of the charity and of the surplus or deficit of the
charity lor the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with
reasonable aceuraey at any time the financial position of the charity and which are sufficient to
Show and explain the charity's transactions and enable th8m to ensure that the financial stat8m8nts
comply with regulations made under the Charities Act 2011. They are also responsible for
safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The TrLJStees are also responsible for the contents c>f the Trustees, report, and the statutory
r85ponsibility of the Independ8nt Examin81 in relation to th8 TrLJSt8es' report is litnited to 8xamining
the report and ensuring that , on the face of the report, there are no material incon51Stencies with
the figures disclosed in the financial statements.
3010112024
This report was approved by the board of trustees on
Miss J L Davids
Trustee

St Cuthbert's Old School Nursery
Report of the Independent Examiner to the Trustees of St Cuthbert's Old School Nursery
(the CIO)
I report to the trustees on my examination of the accounts of the CIO for the year ended 31 March
2023.
Respective responsibilities of the Trustees and the Independent Examiner
As the charity trustees of the CIO you are responsible for the preparation of the accoLJnts in
accordance with the requirements of the Charities Act 2011 I'the Act'l.
I report in respect of my examination of the CIO'S accounts carried out under section 145 of the Act
and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145{5llbl of the Act.
Independent Examlner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with my examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the CIO as required by section 130 of the
Act.. or
the a¢￿UnIS do not acwrd with those records., or
the accounts do not comply with the applicable requirements concerning the form and
conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'lrue and fair view, which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order lo enable proper understanding of the
accounts lo be reached.
£/<•
Eric Langer Bsc FCA- Independent Examiner
Chartered Accountant
&10 Gatley Road
Cheadle
Cheshire
SK8 1PY
This report was signed on . 31 January.?024

st Cuthbert's Old School Nursery- Ststement of Flnanclal Actlvltles for the year ended 31 March
2023
Statement of FlnanclalActlvllles forthe ye8r ended 31 March 2023
SORP
Ref
Current year Current year
Unrestricted
Restricted
Funds
Funds
Current year
Totsl Funds
Prior Year
Total Funds
2023
2023
2023
2022
Income & Endowments from..
Donatlons & Legati&s
Ch3ritsble activities
Inv88tm8nts
A1
147
103.823
147
103,823
94
86,962
Total income
104,064
104,064
86,962
Expenditure on..
Charltable activltles
B2
100.358
100,356
94.031
Totsl expenillture
100,356
100,356
94031
Net incomellexpenditurel for the year
3,708
3,708
17,0691
Net Income after transfers
A.B
3,708
3,708
17.0691
Nat movemant In funds
3,708
3,708
17.0691
Reconciliation of fund5-_
Totsl fvnds brought forward
152.255
152,255
159.324
Totsl funds carrfed lo￿ard
155,963
155,963
152.255
The'SORP Ref indicated above is the classrficalion of income Set out in the formal SORP documents. A5
required by paragraph 4.60 of the SORP, the brought fotwar(l and carried forward funds above have been
agreed lo the Balance Sheet
A separate Stst8m8nt of Total Recognis8d Gains and Lo8888 18 not required a8 thi8 sla18m8nt includ88 all
recognised gains and losses.
All the prior year transactions were unrestricted iterns. and no futher analysis is required
l activiliè8 d*rive from continuing operations
Tho notes attached on pages 11 to 18 forni an integral part of th858 accounts.

st Cuthbert's Old School Nursery- Ststement of Flnanclal Actlvltles for the year ended 31 March
2023
SORP
Ref
Prior Year
Prior Year
Prior Year
Totsl Funds
Unresttlcted
Funds
Re8trlcted
Funds
2022
2022
2022
Income & Endowments from..
Ch8ritsble activities
86,962
86,962
T¢*tal inG¢*me
86,962
86.962
Expendlture on..
Charitsble 8ctivitl8S
B2
94,031
94,031
Total expenditure
94,031
94,031
Net expenditure for th8 year
17,0691
17,0691
Net Income after transfers
17,0691
17,0691
Net movement In funds
17,0691
17,0691
Reconciliation of fund5-_
Total fvnds brought forward
159.324
159,324
Totsl funds carried lo￿ard
152,255
152,255
All actlvltles dorlvo from contlnulng oporatlons
st Cuthbert'$ Old Schtstsl Nursery. Rèsources applièd in tht yèar ended 31 March 2023 toward$
fixed assets for Charity use'.-
2023
2022
Funds gÈnÈrated in the yÈar as detailed in the SOFA
Net resources available to fund charitable activities
3.708
3,708
17,0691
7,069
The notes atta¢hed on page$ 11 lty 18 tsrm an integral part of these a¢¢ounts.

st Cuthbert's Old School Nursery- Ststement of Flnanclal Actlvltles for the year ended 31 March
2023
Movement8 In revenuo and capltsl funds for the year endod 31 March 2023
Revenue accumulated funds
UnrÈstrictÈd
Funds
2023
RèstrictÈd
Funds
2023
Ttstal
Funds
2023
Last year
Total Funds
2022
Accumulat8d funds bmught fornvard
152,255
152,255
159.324
Recognised gains and losses before
transfers
3.708
3.708
7,069
155,963
155,963
152.255
Closing revenue funds
155,963
155,963
152,255
Summary of funds
Unrestrlctsd R8strlct8d
and
Funds
Designated funds
Total
Funds
Last Year
Total Funds
2023
2023
2023
2022
R8V8nu8 accumulated funds
155,963
155,963
152,255
Thè notes attached on pages 11 tts 18 form an Integral part of thesè accounts.

st Cuthbert's Old S¢hool Nursery- Balan¢e Sheet as at 31 Mar¢h 2023
SORP
Note Ref
2023
2022
Flxed assels
Tangible assets
8 A2
88,809
94,672
Current assets
Debtors
Cash at bank and in hand
B2
B4
356
68,682
259
59,569
Total ¢urrgnt a$s?t$
69,038
59,828
Credltors.. amounts falllng due
within on8 y8ar
10 C1
1,884
2,245
Nèt c￿r￿n1 assèts
67,154
57,583
Thè total nèt assèts of thè eharity
155.963
152.255
The total net assets of the charity are funded by the funds of the charity, as follows=.
Unrestricted Funds
Unrestricted Revenue Funds
14 D3
155,963
152,255
Total charlty funds
155.963
152.255
The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the fomial
SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward
funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements ol charity
legislation with respect to accounting records and the preparation ol accounts.
The charity is subject to Independent Ex8min8tion under ch8rity legislation, 8nd the report of the
Independent Ex8miner is on page 6.
TheThe Trustees are satisfied that, although the charity is not registered under the Cornpanies Acts. if it
were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15
of th? C.amDaniè% Ad 2006. applitrable to rompanips 8ubject to the small companies regime.
Miss J L Davids
Trustee
Approved by the board of trustees on
3010112024
The notes attached on pages 11 to 18 fom an Integral part of these accounts.
10

st Cuthbert'$ Old S¢hool Nursery
Notes to the Accounts for the year ended 31 March 2023
1 A￿OUntIng policies
Poll¢les relatlng to the pmductlon of the accounts.
Basis of preparation and accounting convention
The accounts have been p￿pa￿d on the accruals basis, under the historical cost convention, and in
accordanTr with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021
and Accounting and Reporting by Charities". Statement ol Recommended Practice applicable to charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021, Charities SORPIFRS1021, as amended by Update Bulletin 1.
The accounts have been p￿pared in accordance with applicable charity law in England this being the
Charities Act 2011 and Sl 20081629 Icharilies Accounting and Reporting Regulations) and, pending the
making of replacement Regulations specific to Charities SORP IFRS1021 in accordance with Reg.814lldl of
SI 20081629. the charity trustees have departed from the requirement of Reg.8151 by following Charities
SORP IFRS1021 instead of Charities SORP IFRSSEI to the exlent necessary to give a true and fair view in
the circumstances.
The charity constitutes a public b8nefit 8ntity as d8fin8d by FRS102.
The charity is a ¢harit8ble inwrporated organisation registered in England. The prin¢ipal address of the
charity is Councillor Lane, Cheadle, Cheshire, SK8 2BY.
Going Concern
The Trustees are satisfied that, at the lime ol approving the financial staternents, it is appropriate to adopt
the going concern basis in preparing the financial statements.
Policiès rolating to catègoriès of ineomo and ineomg rocognition.
Natur8 of Income and r8cognltlon
All incoming r850urc8s ar8 included in the stat8m8nt of fin8nci81 activities when th8 ch8rity 15 entitled to th8
incom8 and the arnount can be quantrfi8d wth r8asonable accuracy. The folknwng specrfic polia8s ar8
applied to patticulai categories of incorne".
Voluntary income is re￿IVed by way of donations hnd is included in full in the statement of financial activities
when receivable.
Grants. including grants for the purchase ol fixed assets, are recognised in full in the statement of financial
activities in the year in which they are receivable.
Pollcles relatlng to expendlture on goods and setvlces provlded to the charlly.
Recognltlon of Ilabllltles and expendlture
A liability, and the related expenditure, 15 recognised when a legal or constructive obligation exists as a result
of a past event, and when it is more likely than not that a transfer of econotnic benefit5 will be required in
settlement, and when the amount ol the obligation can be meaSU￿d or ￿liablY estimated.
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and
services lor its benefiaaries. It includes btsth costs that can be directly allocated tts such activities and those
costs of an indirect nature necessary lo support them.

st Cuthbert'$ Old S¢hool Nursery
Notes to the Accounts for the year ended 31 March 2023
Policies relating to assets. liabilities andpmvisions 8nd othermatters.
Tangible fixed assets
Tangible fixed assets are measured at their original cost value. or subsequent revaluation, or il donated. as
described above. Cost value includes all costs expended in bringing the asset into its intended working
condition.
Depreciation has been provided at the following rates in order to write off the assets tts their anticipated residL
over th8ir 85timated us8ful Iiv8S.
Leasehold improvements
4 /0 Straight line
FSnanclal Instruments Includlng cash and bank balances
Cash held by the ¢harity is included at thg arnount actually held and countgd 8t the year end. Bank balan￿$,
wh8th8r in cr8dit or overdrawn, ar8 shown at th8 amounts properfy reconci18d to th8 bank 5t8t8m8nts.
Penslons - deflned contrlbutlon schemes
The company operates a defined contribution pension scheme. Contributions are charged to the profit and
loss account as they become payable in accordan￿ with the rules of the scheme.
2 Liability to taxation
The Trustees consider that the eharity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finan
Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempl from taxation In
respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation
Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income
or gains are applied exclusively on the specific charitable objects of the charity and lor no other purpose.
Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the
Statement ol Financial Activities.
3 Windin9 up or dissolution of the charity
11 upon winding up or dissolution of the charity there rernain any assets, after the satisfaction ol all debts and
liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body
or bodies having similar objects to the charity.
4 Net surplus before tax in the financial year
2023
2022
Th8 n&t surplus b8for8 tax in th8 financial year is 5tat8d after charging:_
Depreciation of owned fixed assets
Trustees, remuneration
Pension CQSt5
5,863
10,196
782
5.863
10.347
690
S Staff costs and emoluments
Salory costs
2023
2022
Gross S81aries 8xcluding trustees and key management P8rsonn81
Empbyerfs operating costs of defined contribution pension schemes
Truste85' Remuneration as detsiled in note 7
other b&n&fitS Paid to trust88S, as detailed in not8 7
64,513
782
10,196
119
58,257
690
10,347
123
Total salaries, wages and related costs
75,610
69,417
12

st Cuthbert'$ Old S¢hool Nursery
Notes to the Accounts for the year ended 31 March 2023
Numbers of full time employees or full time equivalents
2023
2022
The avgr8ge number of total stsff employed in the year was
The details of remuneration paid to tru5tee5 is shown in note 7
No ernployees re￿iVed ernoluments lexcluding pension costs) in excess of £60.000 per annum.
Number5 of such stsff to whom benefits are &ccruing :_
Undgr money purchase pension ￿heM￿S
6 Defined contribution pension schem8S
The charity operates a defined contribution pension scheme, the costs of which are shown above.
Any liabilites 8nd assets associated with the scheme are shown under debtors 8nd creditors.
7 Remuneration and payment$ to Trustees and persons Conn￿ted with them
2023
2022
Remuneration payable to ¢rustees or ¢¢￿ne0tedpersons
Mrs M.T Breslin
10,196
10,347
Total remuneration
10,196
10,347
Mrs Breslin, the nursery manager, has been an ernployee Sin￿ September 1996. She was appointed as a
truste8 in April 2016 on the direction of Ofsted. In addition to salary she also r8ceiv85 employ8r pension
contributions.
2023
2022
Pension payments relating to trustees or ¢onnectedpersons
Mrs M.T Breslin
119
123
119
123
13

st Cuthbert'$ Old S¢hool Nursery
Notes to the Accounts for the year ended 31 March 2023
8 Tangible fixed assets
Land and
Buildings
Total
Cost
At 1 April 2022
146,563
146,563
At 31 March 2023
146,563
146,563
Depreclatlon
At 1 April 2022
Charge for the year
51,891
5,863
51,891
5,863
At 31 March 2023
57,754
57,7S4
Nèt book valuè
At 31 March 2023
88,809
88,809
At 31 March 2022
94,672
94,672
9 D•btors
2023
2022
Prepayments and accrued income
356
259
356
259
10 Cr•ditors'. amounts falling du• within onè ￿ar
2023
2022
Accruals
PAYE, NIC VAT and other taxes
1,884
2,245
1.884
2.245
11 Income and Expenditure a¢¢ount summary
2023
2022
At 1 April 2022
Surpluslllossl after tax lor the year
152,255
3,708
159.324
17.0691
At 31 March 2023
155.963
152.255
12 No related party transactions
The￿ were no tiansactions with related parties in the year, except with regard to trustees, remuneration,
which is fully disclosed in notes above.
14

st Cuthbert'$ Old S¢hool Nursery
Notes to the Accounts for the year ended 31 March 2023
13 Particulars of how particular funds aro rapr*$$nt￿ by ass•ts and liabilitiès
At 31 March 2023
Unr•strlct•d Daslgnatad R•strlctad
funils
funds
funds
Total
Funds
Tangible Fixed Assets
Current Assets
Current Liabilities
88,809
69,038
11,8841
155,963
88,809
69,038
11,8841
155,963
At 1 April 2022
Unrestrl￿ed De$ignate(l Restri¢te(I
funds
funds
funds
Total
Funds
Tangible Fixed A5S8ts
Current Ass8ts
CLJrrent Liabilit185
94.672
59.828
12.2451
152.255
94,672
59,828
12,245
152,255
14 Change in total fund5 OV8r the year as shown in Note 13. analy5ed by individual funds
Funds
brought
forward
from 2022
Movement Transfers
Funds
In funds In
between
carrled
2023
funds In forward to
2023
21)2a
See Note 15
Unrestricted and designat8d funds.'_
Unrestricted Revenue Fund5
152,255
3,708
155.963
Total unrestrlcted and deslgnated funds
1S2,25S
3,708
155,963
Total charlty funds
152,25S
3,708
155,963
15 Analysls of movements In funds over the year as shown In Note 14
Othèr
Expendlture Galns & Movement
Losses
In funds
2023
2023
Income
2023
2023
Unrestrlcted and deslgnated funds...
Unrestricted Revenue Funds
104,064
1100,3561
3,708
104,064
100,356
3,708
16 The purposes for whi¢h the funds as detailed in note 14 are held by the Charity are:.
Unrestricted ènd designated funds.'_
Th8s8 funds ar8 held for th8 meeting the objectiV8s of th8 charity,
nd to provid8 reserves for fLrtur8 activtbes. 8nd. subj8Qt to Gharity
legisL9tion, are free from 811 restrictions on their use.
Unreslrioted Revenue Funds
17 Ultimate controlling party
st Cuthbert's Nursery is a charitable incorporated organi5ation.
Metnbers ale not liable to rnake any contributions in the event of il being wound up.
15

St Cuthbert'$ Old School Nursery
Detailed anatysis of income and expenditure for the year ended 31 March 2023 a8 required by thè
SORP
This analysis is classsifi•d by convontional nominal doseriptions and not by activity.
18 Donatlons and Legacles
Current year Current year
Unrestricted
Restricted
Funds
Funds
2023
2023
Current year
Total Funds
Prior Year
Total Funds
2023
2022
Donations and gifts from individuals
Small donations individually less than
£1000
Total donations and gifts from
individuals
Revenue grants and donations from non public bodies
Small grants individually less than
£1000
140
Total private sector revenue grants
140
140
Total Donations and Legacie5 A1
147
147
19 Ineoma from eharltabla aetlvltl•s- Tradlng Aetlvltlès
Current year
Unrestrlcted
Funds
2023
Current year
Restrlcted
Funds
2023
Current year
Total Funds
Prlor Year
Total Funds
2023
2022
Primary purpose and ancillary trading
SMBC Grant
SMBC Special Fees
Parents Fees
86,836
874
16,113
86,836
874
16,113
74,082
3,032
9,848
Total Primary purpo$e and an¢illary
trading
103.823
103,823
86,962
20 Total Income from charltable actlvltles
Current yèar
Unr•strict*
Fund5
Current ￿ar
R8Strictad
Fund5
Currant yaar
Total Funds
Prior Yèar
Total Funds
2023
103,823
2023
2023
103,823
2022
86,962
Total income from charitable trading
To¢al fmm charitable adivities A2
103,823
103,823
86,962
All the income in the prior year was unr85tricted.
16

St Cuthbert'$ Old School Nursery
Detailed anatysis of income and expenditure for the year ended 31 March 2023 a8 required by thè
SORP
21 Exp•nditura on eharitabla aetiviti•s - Dirèct spènding
Current year
Unrestricted
Funds
2023
Current year
Restricted
Funds
2023
Current year
Total Funds
Prlor Year
Total Funds
2023
2022
Gross wages and salaries charit8ble
activities
Defined contribLJtion pension wsts
charitable activities
64,513
64,S13
58,257
782
782
690
Total dire¢t spending
B2a
22 Expenditure on ¢haritable activities Charitable trading
Current year
Unrestricted
Funds
2023
Current year
Restricted
Funds
2023
Current year
Total Funds
Prior Year
Total Funds
2023
2022
Reallocated from support costs
23.829
23,829
23.798
Total charitable trading costs B2b
23 Support costs for charitable activities
Current year
Unrèslrictsd
Funds
2023
Current year
Rèstrictad
Funds
2023
Current year
Total Funds
Prlor Year
Total Funds
2023
2022
Premise5 Expenses
Water, h8at and light
Cleaning - wages & materials
Buildings and grounds maintenance
2,840
5,505
1,349
2,840
5,S05
1,349
3,274
7,382
1,088
Administrative overheods
Telephone
Postage and stationery
Insurance
Sundry expenses
Xrnas Party
Gratuities
Equiprnent repairs and renewals
Photographs
Craft Materials
Refreshments
971
188
434
1,898
559
26
2,365
73
416
813
971
188
434
1,898
559
26
2,365
73
416
813
838
213
869
851
220
1,496
98
157
732
Professlonal fees pald to the Audltor or Independent Examlner In addltlon to audlt and
examination fee5
As detailed in Note 24
606
606
606
FinanGial costs
Depreciation & Amortisation in total for
5,863
5,863
5,863
Support costs bgfore reallo¢ation
23,906
23,906
23,798
17

St Cuthbert'$ Old School Nursery
Detailed anatysis of income and expenditure for the year ended 31 March 2023 a8 required by thè
SORP
Lgss support costs roallocat•d to speclflc aGtlvltl&s
To charitable trading costs
123,8291
123,8291
123.7981
Total support Costs
77
77
The basis of allocatson of costs between activities is described under accounting policies
24 Other Expendlture - Governance costs
Current yèar
Unrestricted
Fund5
2023
Current yèar
Restrict8d
Funds
2023
Curr•nt ￿ar
Total Funds
Prior Yèar
Total Funds
2023
2022
Independent Examiner's fees
Trustees, remuneration
Trustees Defined contribution pension
840
10,196
119
816
10.347
123
10,196
119
Total Gov&rnanc• costs
11,155
11,155
11,286
Pmf•$sional f••s paid to th• Auditor or Indèp•nd•nt Examinèr in addition to auditand
examination fees
2023
2022
Tax advisory fees
606
606
606
Total additional f•ès includ•d
in support costs at Note 23
606
606
606
25 Total Charitable expenditurè
Current year
Unrestricted
Funds
2023
Current year
Restricted
Funds
2023
current year
Total Funds
Prior Year
Total Funds
2023
2022
Total direct spending
Total charitable trading costs
Total Governance costs
B2a
B2b
B2e
65,295
23,829
11,155
65,295
23,829
11,155
58.947
23,798
11,286
Total charitable expenditure
B2
100,356
100,356
94,031
All the expendlture In the prlor year was unrestrlcted.
18