> 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] **----- Start of picture text -----**
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|||| |---|---|---|---|---| |Business address
Business address|TheThomas Hardye School
The Thomas Hardye School|||| ||Queens Avenue
Queens Avenue|||| ||Dorchester
Dorchester|||| ||Dorset
Dorset|||| ||DTI 2TE
DT1 2TE|||| |Officers
Officers||||| |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)||| |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)||| |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)||| |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|||| ||10 South Street
10 South Street|||| ||Dorchester
Dorchester|||| ||DTI IBT
DT1 1BT|||| |Independent examiner
Independent examiner||||| ||S J Hough FCA
S J Hough FCA|||| ||Edwards and Keeping Limited
Edwards and Keeping Limited|||| ||Unity Chambers
Unity Chambers|||| ||34 High East Street
34 High East Street|||| ||Dorchester
Dorchester|||| ||Dorset
Dorset|||| ||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:] 1. 1. 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-