SUMMERTIME SUMMERTIME NURSERY NURSERY & & PRE-SCHOOL PRE-SCHOOL
REPORT REPORT AND AND UNAUDITED UNAUDITED ACCOUNTS ACCOUNTS
FOR FOR THE THE YEAR YEAR ENDED ENDED 31 31 AUGUST AUGUST 2024 2024
Registered Registered Charity[Charity] No[No] 1159532[1159532]
==> picture [50 x 11] intentionally omitted <==
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Edward
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s i Keep ng
Chartered Chartered Accountants Accountants
. SUMMERTIME SUMMERTIME NURSERY NURSERY & & PRE-SCHOOL PRE-SCHOOL
CONTENTS CONTENTS
Page Page
Legal Legal and and administrative administrative[information] information 1 1
Report Report[of ] of the the trustees trustees 2-3 2-3
Independent Independent examiner's examiner's report report[to] to the the trustees trustees 4 4 Statement Statement of of financial financial activities activities 5 5 Balance Balance sheet sheet 6 6 Notes Notes[to] to the the Accounts Accounts 7-11 7-11
SUMMERTIME SUMMERTIME NURSERY[NURSERY] & & PRE-SCHOOL PRE-SCHOOL
LEGAL LEGAL AND[AND] ADMINISTRATIVE ADMINISTRATIVE INFORMATION INFORMATION FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 AUGUST AUGUST 2024 2024
| Charity Number Charity Number |
1159532 1159532 |
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|---|---|---|---|---|
| Business address Business address |
TheThomas Hardye School The Thomas Hardye School |
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| Queens Avenue Queens Avenue |
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| Dorchester Dorchester |
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| Dorset Dorset |
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| DTI 2TE DT1 2TE |
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| Officers Officers |
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| Chairperson Chairperson |
Mrs N Green Mrs N Green |
(appointed (appointed |
Trustee22 March 2021, Secretary from 19 Trustee 22 March 2021, Secretary from 19 |
|
| September September |
2023 to 23 June 2024, 2023 to 23 June 2024, |
Chairperson from Chairperson from |
||
| April 2024) April 2024) |
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| Chairperson Chairperson |
Mr M White MrM White |
(appointed (appointed |
Trustee 5 October2022, Trustee 5 October 2022, |
|
| Chairperson from 19 September 2023, resigned April Chairperson from 19 September2023, resigned April |
||||
| 2024) 2024) |
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| Treasurer Treasurer |
Mrs G Hurlstone MrsG Hurlstone |
(appointed (appointed |
Trustee22 March 2021 , Trustee 22 March 2021, |
|
| Treasurer from 19 September 2023) Treasurer from 19 September2023) |
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| Secretary Secretary |
Mrs E James Mrs E James |
(appointed (appointed |
23 June 2024) 23 June 2024) |
|
| Ofsted Nominated Ofsted Nominated |
Mrs C White Mrs C White |
(appointed (appointed |
17 June 2024) 17 June 2024) |
|
| Other Trustees OtherTrustees |
Mr A Hill MrA Hill |
(appointed (appointed |
8 December 2021) 8 December 2021) |
|
| Mrs I de Saeger Mrs |
de Saeger | (appointed (appointed |
7 September 2021) 7 September 2021) |
|
| Mrs K Orford Mrs K Orford |
(appointed (appointed |
19 September 2023) 19 September 2023) |
||
| Mrs J Sawyer Mrs J Sawyer |
(appointed (appointed |
19 September 2023) 19 September 2023) |
||
| Mrs C Pengelly Mrs C Pengelly |
(appointed (appointed |
1 May 2024) 1 May 2024) |
||
| Mrs H Dell MrsH Dell |
(appointed (appointed |
4 June 2024) 4 June 2024) |
||
| Mrs L Nicholls Mrs L Nicholls |
(appointed (appointed |
17 June 2024) 17 June 2024) |
||
| Mrs K Stone Mrs K Stone |
(appointed (appointed |
4 September 2024) 4 September2024) |
||
| Professional advisors Professional advisors |
||||
| Bankers Bankers |
Barclays Bank PLC Barclays Bank PLC |
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| 10 South Street 10 South Street |
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| Dorchester Dorchester |
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| DTI IBT DT1 1BT |
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| Independent examiner Independent examiner |
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| S J Hough FCA S J Hough FCA |
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| Edwards and Keeping Limited Edwards and Keeping Limited |
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| Unity Chambers Unity Chambers |
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| 34 High East Street 34 High East Street |
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| Dorchester Dorchester |
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| Dorset Dorset |
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| DTI IHA DT11HA |
=f =
SUMMERTIME SUMMERTIME NURSERY[NURSERY] AND[AND] PRE-SCHOOL PRE-SCHOOL
TRUSTEES TRUSTEES REPORT REPORT
FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 AUGUST AUGUST 2024 2024
The The Trustees Trustees[present] present[their] their report report[and] and the[the][unaudited] unaudited[financial] financial statements statements[of] of[ the] the charity[charity][for] for[the] the year year[ended] ended 31[31] August August 2024. 2024. The The trustees trustees have have adopted adopted the the[provisions] provisions[of] of the the Statement Statement of[of] Recommended Recommended Practice Practice (SORP) (SORP)
"Accounting “Accounting and and Reporting Reporting by by Charities" Charities” in in preparing preparing the the annual annual report report and and financial financial statements statements of of the the[charity.] charity.
The The financial financial statements statements[have] have[been] been[prepared] prepared in in accordance accordance with with the the accounting accounting policies policies set set out out in in notes notes to to the the accounts accounts and and comply comply with with the the[charity's] charity's governing governing document, document, the the Charities Charities Act Act 2011 2011 and and Accounting Accounting and and
Reporting Reporting by by Charities: Charities: Statement Statement[of] of Recommended Recommended Practice Practice applicable applicable to to charities charities preparing preparing their their accounts accounts
in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland published published in in October October 2019. 2019.
Organisation Organisation
The The management management of of the the charity charity and and its[its] assets assets[is] is vested vested[in] in the the elected elected committee. committee.
Structure, Structure, governance governance and and management management
Summertime Summertime Nursery[Nursery][and] and Pre-school Pre-school[registered] registered as as a a[Charitable] Charitable Incorporated[Incorporated] Organisation Organisation on on[8] 8 December December
2014 2014 (No. (No. 1159532) 1159532) and and is is governed governed by by the the constitution constitution of of the the Pre-school Pre-school Learning Learning Alliance, Alliance, which which was was prepared prepared in[in] December December[2014.] 2014.[It] It[is] is managed managed[by] by an an[elected] elected committee committee of[of] parents. parents.
New New Trustees Trustees are are appointed appointed by by the the decision decision of of the the members members at at the the AGM AGM upon upon the the routine routine retirement retirement of of exisiting exisiting Trustees, Trustees, or or at at any any time time during during the the year year should should a a vacancy vacancy arise, arise, and and new new Trustees Trustees are are required required to to be be members members[of] of[ the] the[CIO.] CIO.
Objectives Objectives and[and] activities activities of[of] the[the] association association
The The objects[objects][of] of the[the] association association[for] for[the] the public public[benefit] benefit are are[to:-] to:-
(a) (a) advance advance the[the][education] education[of] of children children[below] below compulsory compulsory[school] school age age (b) (b) in in the the interests interests of of social social welfare welfare of of the the children, children, to to provide provide and and promote promote educational educational and and recreational recreational activities activities[to] to assist[assist] with[with][their] their[spiritual] spiritual[and] and[mental] mental development, development,[self] self reliance reliance[and] and individual[individual][responsibility] responsibility so so that that they they can can grow grow as as individuals individuals and and members. members.
The The trustees trustees have have referred[referred] to[to][the] the guidance guidance contained[contained] in in the the Charity Charity Commission's Commission's general general guidance guidance on on public public
benefit benefit when when reviewing reviewing the the aim aim and and objectives objectives of the of the charity charity and and[in] in planning planning future future activities. activities.
Chairpersons Chairpersons statement statement (including (including details details of[of] achievements achievements and and performance) performance)
This This Year Year has has been been another another fantastic fantastic year, year, despite despite the the challenges challenges faced faced by by staff staff that that they they have have significantly[significantly]
stepped stepped up up[to] to and and overcome. overcome.
•New *New computer computer system system
•Welcoming ‘Welcoming new new staff staff members members
•Cbng «Long standing standing staff staff members members leaving leaving
•Returning Returning maternity maternity staff staff and and leavers leavers Change •Change in[in] funding funding systems systems
Their Their passion passion and and drive drive[to] to make make the the setting setting have have a a wonderful[wonderful] welcoming welcoming feeling feeling and and a a fantastic fantastic place place[to] to grow grow
and and learn learn[is] is endless endless and and lead lead by by a a dedicated dedicated manager. manager.
The The sun sun made made an an appearance appearance in in July July and and[it] it was was wonderful wonderful to to see see another another wonderfully wonderfully attended attended graduation graduation
service service followed followed by by a a parent's parent's afternoon. afternoon. The The feedback feedback from from both both staff staff and and parents parents was was fantastic fantastic and and all all the the
teamwork teamwork and and dedication dedication[of] of staff staff shines shines through through at[at] these these events. events. This This event event always always makes makes my my heart heart melt melt at[at] the the dedication dedication[of] of the the staff staff members members to[to] provide provide this this for[for] the the children children and and celebrate celebrate their their time time at[at] the the nursery nursery and and are are always always sad sad to[to] see see[this] this journey journey end end from from[both] both[parties.] parties. They They had had a a fantastic fantastic annual annual outing outing to[to] Vurlands Vurlands animal animal farm farm which which was was hugely hugely successful successful thanks thanks to to whole whole teams teams vigilantes vigilantes[and] and[hours] hours of[of][preparation] preparation[to] to[make] make it it run run smoothly. smoothly. The The children children had had a a fantastic fantastic experience experience and and the the weather weather was was kind. kind.
Not Not to to forget forget the the Christmas Christmas show, show, which which I | know know takes takes hours hours[of] of preparation preparation and and thought thought goes goes into into to to make make this this happen. happen. It It was was a a great great evening evening and and well well attended attended by by family family members members and and greatly greatly needed needed funds funds[to] to provide provide year-round year-round[crafting] crafting supplies supplies was was[raised.] raised. -2aig as
SUMMERTIME SUMMERTIME[NURSERY] NURSERY AND[AND] PRE-SCHOOL PRE-SCHOOL
TRUSTEES TRUSTEES REPORT REPORT FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 AUGUST AUGUST 2024 2024
Chairpersons Chairpersons statement statement (including (including details details[of] of achievements achievements and and performance) performance) cont.[cont.] The The groups groups do do a a fantastic fantastic job[job][of] of[providing] providing relevant relevant[and] and[interactive] interactive topics topics[that] that change change over over[the] the year year to[to] provide[provide] an an amazing amazing[platform] platform[for] for[the] the children children[to] to grow grow[and] and[explore.] explore.
Improvements Improvements have have continued[continued] at at the the nursery nursery with with lighting lighting upgrades. upgrades. A A freshen freshen up up[of] of outside outside areas areas and and some some
welcomed welcomed new new toy toy[additions] additions[ from] from the[the] zog zog fundraiser. fundraiser.
Summertime Summertime continues continues[to] to go go[from] from[strength] strength[to] to[strength] strength[with] with a a[strong] strong team team[and] and our our dedicated dedicated manager. manager. There There remains remains a a waiting waiting list list and and the the nursery nursery remains remains extremely extremely popular. popular.
I | know know you you will will all all support support me me in in saying saying we we can’t can't thank thank the the team team enough enough at at the the incredible incredible job job they they do do at at providing providing the the environment environment they they do do for for our our children children and and always always put put the the well-being[well-being][of the] of the children children first. first. We We are are incredibly incredibly[proud] proud[of] of you you[all] all[and] and thankful.[thankful.]
Also Also want want[to] to[thank] thank those those that[that][give] give up up[their] their[time] time[to] to[sit] sit on on[the] the committee committee[and] and help[help][support] support management management[in] in decisions. decisions.
Nicola Nicola Green Green
Summertime Summertime[Committee] Committee Chair Chair
Financial Financial activities activities and and affairs affairs
Income Income[for] for the the year year[totalled] totalled €431,555 £431,555 (2023 (2023 £347,207) E347,207) and and expenditure expenditure totalled totalled £376,043 E376,043 (2023 (2023 £356,034). E356,034). The The overall overall result[result][for] for the the year year was was a a[surplus] surplus[of] of £55,512 E55,512[(2023] (2023[deficit] deficit of[of][E8,827).] £8,827). At[At][the] the end end[of] of the[the] financial financial year year[net] net[assets] assets[totalled] totalled £195,405[El][ 95,405][(2023] (2023[El] £139,893).[ 39,893).]
Reserves Reserves[policy] policy
The The trustees'[trustees'] aim[aim][to] to[maintain] maintain a a[sufficient] sufficient[level] level[of] of reserves reserves to[to] enable enable it[it][to] to carry carry out out its[its] charitable charitable objectives objectives[for] for
the the foreseeable foreseeable future. future.
The The trustees trustees are are[committed] committed to[to] ensure ensure the the charity charity generates generates sufficient[sufficient] funds funds[to] to meet meet its[its] charitable charitable objectives.[objectives.]
As As[at] at[31] 31 August August 2024 2024 funds funds carried carried[forward] forward were were[El 95,405.] £195,405.
Approved Approved by[by] the[the] trustees trustees on on .1..R.l.Q.\lØaSand .).9../ O\%ASand signed signed on on[its] its behalf[behalf] by:[by:] ey
Nicola Nicola Green Green Chairperson Chairperson
-3-3-
SUMMERTIME SUMMERTIME NURSERY NURSERY AND AND PRE-SCHOOL PRE-SCHOOL
INDEPENDENT EXAMINER'S INDEPENDENT EXAMINER'S REPORT REPORT TO TO THE THE TRUSTEES TRUSTEES FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 AUGUST AUGUST 2024 2024
| I report report on on the the accounts accounts of of the the Charity Charity for for the the year year ended ended 31 31 August August 2024 2024 which which are are set set out out on on pages pages 5 5 to to 11. al Responsibilities Responsibilities and and basis[basis] of[of] report report
As As the[the] charity's charity’s trustees trustees you you are are[responsible] responsible[for] for[the] the[preparation] preparation[of] of the[the] accounts accounts[in] in accordance accordance[with] with[the] the requirements requirements[of the] of the Charities[Charities] Act Act[2011] 2011[('the] (‘the[Act').] Act’). I | report report in in respect respect of of my my examination examination of of the the charity's charity’s accounts accounts carried carried out out under under section section 145 145 of of the the Act Act and and
in in carrying carrying out out my my examination examination I | have have followed followed all all the the applicable applicable Directions Directions given given by by the the Charity Charity
Commission Commission under under[section] section[145(5)(b)] 145(5)(b) of[of the] the Act. Act.
Independent Independent examiner's examiner's statement statement
Since Since[the] the charity's charity's gross gross income income exceeded exceeded E250,000 £250,000 your your examiner examiner must must be be a a member member of[of] a a body body listed listed[in] in section section 145 145 of of the the Act. Act. I | confirm confirm that that I | am am qualified qualified to to undertake undertake the the examination examination because because | I am am a a member member
of of The The Institute Institute of of Chartered Chartered Accountants Accountants in in England England & & Wales, Wales, which which is is one one of the of the listed listed bodies. bodies. I | have have completed completed my my examination. examination. I | confirm confirm that that no no material material matters matters have have come come to to my my[attention] attention in in connection connection[with] with the[the] examination examination[giving] giving me me cause cause to[to][believe] believe[that] that[in] in any any material[material] respect:[respect:]
-
- accounting accounting records records were were not not kept kept in in respect respect of the of the charity charity as as required required by by section section 130 130 of of the the Act; Act; or or 2. 2. the the accounts accounts do do not not accord accord with with those those records records 3. 3. the the accounts accounts do do not not comply comply with with the the applicable applicable requirements requirements concerning concerning the the form form and and content content of of accounts accounts[set] set[out] out[in] in[the] the[Charities] Charities (Accounts (Accounts[and] and Reports) Reports) Regulations Regulations 2008 2008 other other than[than] any any requirement requirement[that] that the the accounts accounts give give a a ‘true 'true and and fair fair view' view which which is is not not a a matter matter considered considered as as[part] part of[of] an an independent independent examination. examination. I | have have no no concerns concerns and and have have come come across across no no other other matters matters in in connection connection with with the the examination examination to to which which attention attention should should be be drawn drawn in in this this report report in in order order to to enable enable a a proper proper understanding understanding of of the the accounts accounts to to be be reached. reached.
S S J J Hough Hough FCA FCA
Edwards Edwards and[and][Keeping] Keeping[Limited] Limited Unity Unity Chambers Chambers 34 34 High High East East[Street] Street Dorchester Dorchester Dorset Dorset DTI DT1 IHA 1HA
-4ore
SUMMERTIME SUMMERTIME NURSERY NURSERY AND AND PRE-SCHOOL PRE-SCHOOL STATEMENT STATEMENT OF OF FINANCIAL FINANCIAL ACTIVITIES ACTIVITIES
FOR FOR THE YEAR THE YEAR ENDED ENDED 31 31 AUGUST AUGUST 2024 2024 Neen ee ene eee
ee
| Unrestricted Unrestricted |
Unrestricted Unrestricted |
||
|---|---|---|---|
| Funds Funds |
Funds Funds |
||
| 2024 2024 |
2023 2023 |
||
| Notes Notes |
£ | £ | |
| Income from: Income from: |
|||
| Donations and legacies Donations and legacies |
854 854 |
- | |
| Investments Investments |
2 Z |
1 ,602 1,602 |
466 466 |
| Fundraising Fundraising |
3 3 |
1,371 1,371 |
1 ,044 1,044 |
| Charitable activities. Charitable activities: |
|||
| Childcare provision and education Childcare provision and education |
4 4 |
427,728 427,728 |
345,697 345,697 |
| Total Total |
431,555 431,555 |
347,207 347,207 |
|
| Expenditure on: Expenditure on: |
|||
| Charitable activities Charitable activities |
5 5 |
376,043 376,043 |
356,034 356,034 |
| Total Total |
376,043 376,043 |
356,034 356,034 |
|
| Net (expenditure)/income and net movement in funds Net (expenditure)/income and netmovement infunds |
55,512 55,512 |
(8,827) (8,827) |
|
| Reconciliation of funds Reconciliation offunds |
|||
| Total funds broughtforward Total funds broughtforward |
139,893 139,893 |
148,720 148,720 |
|
| Totalfunds carried forward Totalfundscarriedforward |
195,405 195,405 |
139,893 139,893 |
5
siB =
SUMMERTIME SUMMERTIME NURSERY NURSERY AND AND PRE-SCHOOL PRE-SCHOOL
BALANCE BALANCE SHEET SHEET AS AS AT AT 31[31] AUGUST AUGUST 2024[2024]
| Unrestricted Unrestricted |
Unrestricted Unrestricted |
||
|---|---|---|---|
| Funds Funds |
Funds Funds |
||
| 2024 2024 |
2023 2023 |
||
| Notes Notes |
£ | £ | |
| Fixed assets Fixed assets |
|||
| Tangible fixed assets Tangible fixed assets |
7 7 |
8,568 8,568 |
9,601 9,601 |
| 8,568 8,568 |
9,601 9,601 |
||
| Current assets Current assets |
|||
| Debtors Debtors |
8 8 |
2,462 2,462 |
1,573 1,573 |
| Cash at bank and in hand Cash at bank and in hand |
9 9 |
195,856 195,856 |
134,800 134,800 |
| 198,318 198,318 |
136,373 136,373 |
||
| Creditors: amounts falling duewithin one year Creditors: amounts falling due within one year |
10 10 |
11,481 11,481 |
6,081 6,081 |
| Net current assets Net current assets |
186,837 186,837 |
130,292 130,292 |
|
| Net assets Net assets |
195,405 195,405 |
139,893 139,893 |
|
| Funds of the charity Funds ofthe charity |
11 11 |
||
| Unrestricted income funds Unrestricted income funds |
195,405 195,405 |
139,893 139,893 |
|
| 195,405 195,405 |
139,893 139,893 |
Approved Approved[by] by the[the] trustees trustees on on \Glai[.I.../.Q.)][/] Q.OLS 1202s
and and signed signed on on[their] their behalf behalf by[by] Nicola Nicola Green, Green, Chairperson Chairperson
-636l-
SUMMERTIME SUMMERTIME[NURSERY] NURSERY[AND] AND PRE-SCHOOL PRE-SCHOOL NOTES NOTES TO TO THE ACCOUNTS THE ACCOUNTS
FOR FOR THE YEAR THE YEAR ENDED ENDED[31] 31 AUGUST AUGUST 2024[2024]
1 1 Accounting Accounting policies policies
(a) (a) Accounting Accounting convention convention
Summertime Summertime Nursery Nursery and and Pre-School Pre-School is[is] a a Charitable Charitable Incorporated Incorporated Organisation Organisation registered registered in in England England & & Wales. Wales. It's It's registered[registered] office office[is] is Thomas Thomas Hardye Hardye School, School, Queens Queens Avenue, Avenue, Dorchester Dorchester DT1 DTI 2ET. 2ET. The The charity[charity] constitutes constitutes a a public public[benefit] benefit entity entity as as[defined] defined by[by] FRS FRS 102. 102. The The financial financial statements statements have have been been prepared prepared[in] in accordance accordance[with] with Accounting Accounting[and] and Reporting Reporting[by] by Charities: Charities:[Statement] Statement[of] of Recommended Recommended[Practice] Practice applicable applicable to to charities charities preparing preparing their their accounts accounts in in accordance accordance with with the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland issued issued in in October October 2019, 2019, the the Financial Financial Reporting Reporting Standard Standard applicable applicable in in the the United United Kingdom Kingdom and and Republic Republic[of] of[Ireland] Ireland (FRS (FRS 102), 102), the the Charities Charities Act Act 2011, 2011, and and UK UK Generally Generally Accepted Accepted Accounting Accounting Practice. Practice. The The financial financial statements statements have have[been] been prepared prepared to[to][give] give a a['true] ‘true[and] and fair[fair'] view view and and have have departed departed from from the the Charities Charities (Accounts (Accounts[and] and[Reports)] Reports) Regulations Regulations 2008 2008[only] only[to] to the[the][extent] extent required[required] to[to] provide[provide] a a['true] ‘true and[and][fair] fair view’. vieW. This This departure departure[has] has[involved] involved following[following][the] the Accounting Accounting and and Reporting[Reporting] by by Charities: Charities: Statement Statement of[of] Recommended Recommended Practice Practice[applicable] applicable[to] to charities charities[preparing] preparing[their] their accounts accounts[in] in accordance accordance[with] with[the] the Financial[Financial] Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland issued issued in in October October 2019 2019 rather rather than than the the Accounting Accounting and and Reporting Reporting by by Charities: Charities: Statement Statement[of] of Recommended Recommended Practice Practice effective effective[from] from 1 1 April April 2005 2005[which] which has has since since[been] been withdrawn. withdrawn.
The The financial financial statements statements are are prepared prepared on on a a[going] going concern concern[basis] basis under under the[the] historical[historical][cost] cost convention.[convention.] The The financial financial statements statements are are presented presented[in] in[sterling] sterling which[which][is] is[the] the functional functional currency currency of[of][the] the charity[charity][and] and rounded rounded to[to][the] the nearest nearest[E.] £.
The The significant significant accounting accounting policies policies applied[applied][in] in[the] the[preparation] preparation[of] of these these financial financial statements statements are are set set out out below.[below.]
These These policies policies have have[been] been consistently consistently applied[applied] to[to] all[all] years years presented presented unless unless otherwise[otherwise][stated.] stated.
(b) (b) Incoming Incoming resources resources All All income income[is] is recognised recognised when when the the charity charity has has entitlement entitlement[to] to the the income, income, there there is[is] sufficient sufficient certainty certainty of[of] receipt receipt and and so so it it[is] is probable probable that that the the income income will will be be received, received, and and the the amount amount receivable receivable can can be be measured measured reliably. reliably. No No expenditure expenditure[is] is netted netted off off income. income.
(c) (c) Resources Resources expended expended Expenditure Expenditure is is recognised recognised on on an an accruals accruals basis basis as as soon soon as as there there is is a a legal legal or or[constructive] constructive[obligation] obligation committing committing the the charity charity[to] to the the expenditure, expenditure,[it] it is is probable probable that that settlement settlement will will be be required required and and the the amount amount of of the the obligation obligation can can be be measured measured reliably. reliably. Expenditure Expenditure[includes] includes any any VAT VAT[which] which cannot cannot[be] be fully fully recovered. recovered. All[All] expenses expenses including[including] support[support][ and] and governance governance costs costs[are] are allocated allocated[or] or apportioned[apportioned][to] to[the] the[applicable] applicable expenditure expenditure headings. headings. (d) (d) Tangible Tangible fixed fixed assets assets Tangible Tangible[fixed] fixed assets assets are are[stated] stated[at] at[cost] cost[less] less depreciation. depreciation. Depreciation Depreciation is[is][calculated] calculated to[to] write[write][off] off[the] the cost[cost][less] less residual residual value value[of] of each each asset asset over over[its] its expected expected useful useful life[life] on on[25%] 25% per per annum annum straight straight line line[basis.] basis.
(e) (e) Fund Fund accounting accounting
Unrestricted Unrestricted funds funds are are expendable expendable at at the the discretion discretion of of the the trustees trustees in in furtherance furtherance of of the the objects objects of of the the Trust. Trust.
Unrestricted Unrestricted funds funds include include designated designated funds funds which which represent represent monies monies set set aside aside by by the the trustees trustees for for specific specific purposes. purposes.
Restricted Restricted funds funds are are funds funds which which are are to to be be used used in in accordance accordance with with specific specific restrictions restrictions imposed imposed by by donors donors or or which which have have been been raised raised by by the the charity charity[for] for particular particular purposes. purposes. The The cost cost of of raising raising and and administering administering such such funds funds are are[charged] charged[against] against[the] the specific specific[fund.] fund. The The[aim] aim[and] and use use[of] of each each[restricted] restricted[fund] fund[is] is set set[out] out[in] in[the] the notes notes[to] to
the the financial financial statements. statements.
Pa ae
SUMMERTIME SUMMERTIME NURSERY NURSERY AND AND PRE-SCHOOL PRE-SCHOOL NOTES NOTES TO TO THE THE ACCOUNTS ACCOUNTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED 31[31] AUGUST AUGUST 2024[2024]
- 2 2 Investment Investment income income and and interest interest
| 2 Investment income and interest 2 Investment income and interest |
||
|---|---|---|
| Unrestricted Unrestricted |
Unrestricted Unrestricted |
|
| funds funds |
funds funds |
|
| 2024 2024 |
2023 2023 |
|
| £ | £ | |
| Interest - Barclays currentaccount Interest - Barclays current account |
4 4 |
37 37 |
| Interest - Barclays saver account Interest - Barclays saver account |
1,598 1,598 |
378 378 |
| Other interest Other interest |
- | 51 51 |
| 1 ,602 1,602 |
466 466 |
|
| 3 Fundraising 3 Fundraising |
||
| Unrestricted Unrestricted |
Unrestricted Unrestricted |
|
| funds funds |
funds funds |
|
| 2024 2024 |
2023 2023 |
|
| £ | £ | |
| Christmas card commission Christmas card commission |
72 12 |
72 72 |
| Events and raffles Events and raffles |
1,299 1,299 |
972 972 |
| 1,371 1:371 |
1,044 | |
| 4 Childcare provisionand education 4 Childcare provision and education |
||
| Unrestricted Unrestricted |
Unrestricted Unrestricted |
|
| funds funds |
funds funds |
|
| 2024 2024 |
2023 2023 |
|
| £ | £ | |
| Fees and vouchers Fees and vouchers |
251 ,578 251,578 |
229,560 229,560 |
| Government funding Government funding |
171 ,509 171,509 |
112,424 112,424 |
| Deposits for spaces Deposits forspaces |
3,641 3,641 |
3,213 3,213 |
| Appenticeship training incentive Appenticeship training incentive |
1 ,ooo 1,000 |
500 500 |
| 427,728 427,728 |
345,697 345,697 |
anee=
-8= 8s
SUMMERTIME SUMMERTIME NURSERY[NURSERY] AND[AND] PRE-SCHOOL PRE-SCHOOL NOTES NOTES TO TO THE THE ACCOUNTS ACCOUNTS (CONTINUED) (CONTINUED) FOR FOR THE YEAR THE YEAR ENDED ENDED[31] 31 AUGUST AUGUST 2024[2024]
5 5 Expenditure Expenditure on on charitable charitable activities activities
| 5 Expenditure on charitable activities 5 Expenditure on charitable activities |
||
|---|---|---|
| Unrestricted Unrestricted |
Unrestricted Unrestricted |
|
| funds funds |
funds funds |
|
| 2024 2024 |
2023 2023 |
|
| £ | £ | |
| Wages and salaries Wages and salaries |
305,422 305,422 |
285,034 285,034 |
| Employer's National Insurance Employer's National Insurance |
15,448 15,448 |
15,430 15,430 |
| Employer's Pension Contributions Employer's Pension Contributions |
5,082 5,082 |
5,065 5,065 |
| Rent Rent |
7,696 7,696 |
120 120 |
| Repairs to equipment and property Repairs to equipment and property |
1 ,942 1,942 |
3,177 S177 |
| Cleaning Cleaning |
3,863 3,863 |
4,199 4,199 |
| Food and refreshments Food and refreshments |
4,842 4,842 |
4,277 4,277 |
| Outings Books and equipment Outings Books and equipment |
(477) 4,355 (477) 4,355 |
301 9,281 301 9,281 |
| Otherstaffcosts Other staff costs |
2,110 2,110 |
3,056 3,056 |
| Training Training |
706 706 |
2,115 2,115 |
| Post, printing and stationery Post, printing and stationery |
3,827 3,827 |
3,819 3,819 |
| Subscriptions and sundry Subscriptions and sundry |
2,575 2,519 |
2,307 2,307 |
| Donations Donations |
- | - |
| Telephone and internet Telephone and internet |
4 ,548 4,548 |
4,804 4,804 |
| Software Ofsted registration fee Software Ofsted registration fee |
3,973 220 3,973 220 |
3,094 220 3,094 220 |
| Health & Safety compliance Health & Safety compliance |
- | - |
| Bank charges and Interest Bank charges and Interest |
123 123 |
62 62 |
| Insurance Insurance |
1 ,093 1,093 |
1 ,056 1,056 |
| Depreciation Depreciation |
6,280 6,280 |
5,936 5,936 |
| 373,628 373,628 |
353,353 353,353 |
|
| Governance Governance |
||
| Independentexamination Independent examination |
558 558 |
525 525 |
| Bookkeeping and accountancy Bookkeeping and accountancy |
1 ,857 1,857 |
2,156 2,156 |
| Legal fees Legal fees |
- | - |
| 376,043 376,043 |
356,034 356,034 |
6 6 Staff Staff and and Trustee Trustee information information
No No remuneration remuneration or or expenses expenses were were paid[paid][to] to trustees trustees during during the the year year (2023 (2023 - - nil). nil).
The The average average number number of[of] employees employees in[in] the[the] year year[(head] (head count)[count)] was was[19] 19[(2023] (2023 17).[17).]
There There were were no no employees employees who[who][received] received[total] total employee employee benefits benefits[of] of more more than[than][€60,000.] £60,000.
Total Total remuneration remuneration and and benefits benefits of of key key management management personnel personnel[totalled] totalled €66,956 £66,956[for] for the the year year (2023 (2023 - - £64,227) €64,227)
-9-9-
SUMMERTIME SUMMERTIME NURSERY AND NURSERY AND PRE-SCHOOL PRE-SCHOOL NOTES NOTES TO TO THE THE ACCOUNTS ACCOUNTS (CONTINUED) (CONTINUED) FOR FOR THE THE YEAR YEAR ENDED ENDED[31] 31 AUGUST AUGUST 2024[2024]
- 7 7 Tangible Tangible fixed fixed assets assets
| 7 Tangible fixed assets 7 Tangible fixed assets |
||
|---|---|---|
| Fixtures and Fixtures and |
||
| Equipment Equipment |
||
| £ | ||
| At Cost At Cost |
||
| At 1 September 2023 At 1 September 2023 |
48,417 48,417 |
|
| Additions Additions |
5,247 5,247 |
|
| Disposals Disposals |
- | |
| At 31 August 2024 At 31 August 2024 |
53,664 53,664 |
|
| Depreciation Depreciation |
||
| At 1 September 2023 At 1 September 2023 |
38,816 38,816 |
|
| Disposals Disposals |
- | |
| Charge for the year Charge forthe year |
6,280 6,280 |
|
| At 31 August 2024 At 31 August 2024 |
45,096 45,096 |
|
| Net book value Net book value |
||
| At 31 August 2024 At 31 August2024 |
8,568 8,568 |
|
| At 1 September 2023 At 1 September2023 |
9,601 9,601 |
|
| 8 Debtors 8 Debtors |
Unrestricted funds Unrestricted funds |
Unrestricted funds Unrestricted funds |
| 2024 2024 |
2023 2023 |
|
| £ | £ | |
| Trade Debtors Trade Debtors |
796 796 |
403 403 |
| Other debtors including prepayments Other debtors including prepayments |
1 ,666 1,666 |
1,170 1,170 |
| 2,462 2,462 |
1,573 1,573 |
|
| 9 Cash at bank and in hand 9 Cash at bank and in hand |
||
| Unrestricted Unrestricted |
Unrestricted Unrestricted |
|
| funds funds |
funds funds |
|
| 2024 2024 |
2023 2023 |
|
| £ | £ | |
| Barclays currentaccount Barclays current account |
13,332 13,332 |
18,873 18,873 |
| Barclays saver account Barclays saveraccount |
182,524 182,524 |
115,926 115,926 |
| Petty Cash Petty Cash |
- | 1 1 |
| 195,856 195,856 |
134,800 134,800 |
C e e ee nn eee
e -10-10-
SUMMERTIME SUMMERTIME NURSERY NURSERY AND[AND] PRE-SCHOOL PRE-SCHOOL
NOTES NOTES TO TO THE THE ACCOUNTS ACCOUNTS (CONTINUED) (CONTINUED) FOR FOR THE YEAR THE YEAR ENDED[ENDED][31] 31 AUGUST AUGUST 2024[ 2024]
(ee IO Creditors: amounts falling due within one year Unrestricted Unrestricted 10 Creditors: amounts falling due within one year Unrestricted Unrestricted
| IOCreditors:fallingduewithin | ||
|---|---|---|
| IO Creditors: amounts falling due within one year 10 Creditors: amounts falling due within one yearamounts falling due within one yearfalling due within one yeardue within one yearwithin one yearone yearyear |
Unrestricted Unrestricted |
Unrestricted Unrestricted |
| funds funds |
funds funds |
|
| 2024 2024 |
2023 2023 |
|
| E | £ | |
| Trade Creditors Trade Creditors |
302 302 |
672 672 |
| Taxation and social security Accruals Taxation and social security Accruals |
1,938 9,241 1,938 9,241 |
3,987 1 ,422 3,987 1,422 |
| 11,481 11,481 |
6,081 6,081 |
| 11 Funds 11 Funds |
||||||
|---|---|---|---|---|---|---|
| At At |
1 1 |
September September |
Incoming Incoming |
Resources Resources |
At 31 At 31 |
|
| 2023 2023 |
resources resources |
expended expended |
August August |
|||
| £ | £ | £ | 2024 2024 |
|||
| Unrestricted income funds Unrestricted income funds |
139,893 139,893 |
431,555 431,555 |
(376,043) (376,043) |
195,405 195,405 |
||
| Totalfunds Totalfunds |
139,893 139,893 |
431 ,555 431,555 |
(376,043) (376,043) |
195,405 195,405 |
Unrestricted Unrestricted funds funds are are[held] held[to] to enable enable the the Charity Charity to[to] complete complete[it's] it's charitable charitable objectives. objectives.
12 12 Related Related party party transactions transactions
There There are are no no[related] related[party transactions] party transactions[that] that[require] require disclosure. disclosure.
ee
-11-11-