REGISTERED CHARITY NUMBER: 1163567
Report of the Trustees and Unaudited Financial Statements for the Year ended 31 March 2025
for
Brindle St Joseph's Nursery Group
David Procter Accountancy Services Ltd 18 Redhill Grove Chorley
Brindle St Joseph's Nursery Group
Report of the Trustees
for the year ended 31March 2025
REFERENCE AND ADMINISTRATION DETAILS
Registered Charity number
The charity is registered in England with the charity number 803599
Principal Address
Brindle St Joseph's Nursery Group Bournes Row Hoghton Preston PR5 0DQ
Governance and Management
The Charity is controlled by its governing document, a deed of trust, and is constituted as an unincorporated charity.
Trustees
The trustees in office at the start of the year were
Steven Holden Claire Allison Kirsty Walker
STRUCTURE, GOVERNANCE AND MANAGEMENT
Brindle St Joseph's Nursery Group is a 16-place nursery setting that operates in school term time from 9:00 - 3:00.
Governing Document
The Charity is controlled by its governing document, a deed of trust, and is constituted as an unincorporated charity.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. During the financial year 2025 there have been no issues to report.
Page 2
Brindle St Joseph's Nursery Group
Report of the Trustees
for the year ended 31March 2025
OBJECTIVES AND ACTIVITIES Objectives and aims
St Joseph's nursery Group is a small nursery that was set up in 1997 and is situated within St Joseph's primary school. The nursery serves the local community and is accessible to all children.
We have "a team of fully qualified practitioners who are very secure in the knowledge and understanding of how to promote good learning and wellbeing of young children ." (OFSTED, 2014)
St Joseph's nursery follows the EYFS and provides children with with all the essential skills they need to begin school. Children have access to a fantastic outdoor area where they can practice their physical and imaginitive play, using resources such as sand and water. Our team has a strong commitment to the welfare and safety of all the children, including indoor and outdoor activities. "Staff provide a range of interesting activities for children to help them develop new skills and support them to achieve their next steps in learning. Children make good progress in their learning and development." (OFSTED, 2018)
We stive to create strong and positive relationships both with paents and children; it is our aim that all families are happy and content in this vibrant learning environment.
We are developing more links with the local community including welcoming visitors to our new garden area
We provide staff with a rich selection of CPD.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general Guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.
RESERVES
It is the charity's policy o build reserves to enable the charity to continue operating if there is a period with a shortage of income.
Approved by the Trustees and signed on their behalf
……………………... - Trustee
Date: **insert date of approval
.
Page 3
Independent Examiner's Report to the Trustees of
Brindle St Joseph's Nursery Group
I report to the trustees on my examination of the accounts of Brindle St Joseph's Nursery Group Fund (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention with the examination giving me cause to believe that in any material respect;
-
(1) accounting records were not kept in respect of the Society as required by section 130 of the Act; or
-
(2) the accounts do not accord with those records
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 to enable a proper understanding of the accounts to be reached.
David Procter
David Procter
Fellow of the Association of Chartered Certified Accountants
David Procter Accountancy Services Ltd
18 Redhill Grove Chorley PR6 8TU
Date: insert date here
Page 4
Brindle St Joseph's Nursery Group
Receipts and Payments Account for the year ended 31March 2025
| for the year ended 31March 2025 | ||||
|---|---|---|---|---|
| INCOMING RESOURCES Incoming resources from generated funds Voluntary Income Legacies Received Generated Income Investment income Other Income Total incoming resources RESOURCES EXPENDED Charitable activities Total expenditure NET INCOMING RESOURCES TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ - - 76,139 - - 76,139 68,777 68,777 7,362 34,013 41,375 |
2025 Restricted fund £ - - - - - - - - - - - |
Total funds £ - - 76,139 - - 76,139 68,777 68,777 7,362 34,013 41,375 |
2024 Total funds £ - - 61,160 - - |
| 61,160 57,787 |
||||
| 57,787 3,373 30,640 |
||||
| 34,013 |
Receipts and Payments Account comparative figures for the year ended 31 March 2024
| INCOMING RESOURCES Incoming resources from generated funds Voluntary Income Legacies Received Generated Income Investment income Other Income Total incoming resources RESOURCES EXPENDED Charitable activities Total expenditure NET INCOMING RESOURCES TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ - - - 61,160 - - 61,160 57,787 57,787 3,373 30,640 34,013 |
2024 Restricted fund £ - - - - - - - - - - - |
Total funds £ - - - 61,160 - - |
|---|---|---|---|
| 61,160 57,787 |
|||
| 57,787 3,373 30,640 |
|||
| 34,013 |
The notes form part of these financial statements
Page 5
Brindle St Joseph's Nursery Group
Statement of Assets and Liabilities At 31 March 2025
| Statement of Assets and Liabilities At 31 March 2025 |
||||||
|---|---|---|---|---|---|---|
| CURRENT ASSETS Cash at bank NET CURRENT ASSETS Creditors Amounts falling due within one year NET ASSETS CAPITAL AND RESERVES Capital and Reserves Balance brought forward Surplus/(Deficit) for the year TOTAL FUNDS |
Unrestricted fund 33,444 33,444 - 33,444 26,082 7,362 33,444 |
2025 Restricted fund - - - - |
Total funds 33,444 33,444 - 33,444 26,082 7,362 33,444 |
Unrestricted fund 26,082 26,082 - 26,082 22,709 3,373 26,082 |
2024 Restricted fund - - - - - |
Total funds 26,082 |
| 26,082 - |
||||||
| 26,082 | ||||||
| 22,709 3,373 |
||||||
| 26,082 |
The charity is entitled to exemption from audit for the year ended 31 December 2025.
The members have not required the charity to obtain an audit of its financial statements for the year ended 31 December 2025.
The trustees acknowledge their responsibilities for
(a) ensuring that the charity keeps accounting records that comply with the Charities Act 2011 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of the Charities Act 2011 relating to financial statements
The financial statements were approved by the Board of Trustees on ………………………. and were signed on its behalf by:
…………………... - Trustee
The notes form part of these financial statements
Page 6
Brindle St Joseph's Nursery Group
Notes to the Financial Statements for the Year ended 31 December 2025
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Receipts and Payments Account when the money is received.
Resources expended
Expenditure is accounted for when paid and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2 ACTIVITIES FOR GENERATING FUNDS
| 2 | ACTIVITIES FOR GENERATING FUNDS | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Sale of Books, Calendars and Cards | - | - | |
| 3 | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 or for the year ended 31 December 2024.
Page 7
Brindle St Joseph's Nursery Group
Notes to the Financial Statements
for the Year ended 31 December 2025
4 MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds TOTAL FUNDS Unrestricted funds General fund Restricted funds TOTAL FUNDS Net movement in funds, included in the above are as follows: |
At 31 March 2024 26,082 26,082 Incoming resource £ 76,139 - 76,139 |
Net Movement in Funds 7,362 - 7,362 s Resources expended £ 68,777 - 68,777 |
At 31 March 2025 33,444 - |
|---|---|---|---|
| 33,444 | |||
| Movement in funds £ 7,362 - |
|||
| 7,362 |
Page 8
Brindle St Joseph's Nursery Group
Detailed Receipts and Payments for the year ended 31March 2025
| Generated Income LCC Early Years Funding Fees Total Income Expenditure Salaries Pension Staff Training Other staff costs Consumables Rent Repairs & Maintenance Telephone Stationery Computer expenses Accountancy Consultants Advertising Ofsted Fees ICO Subscription Early Years Alliance Sunry expenses Total expenses Net Income for the Year |
Unrestricted fund £ 70,691 5,448 76,139 51,878 1,855 78 211 3,580 8,218 241 96 112 403 90 385 142 50 40 930 468 68,777 7,362 |
2025 Restricted fund £ - - - - - - - - - - - - - - - - - - - - - |
Total funds £ 70,691 5,448 76,139 51,878 1,855 78 211 3,580 8,218 241 96 112 403 90 385 142 50 40 930 468 68,777 7,362 |
Unrestricted fund £ 56,818 4,342 61,160 35,889 1,201 2,570 8,085 - 50 40 320 9,632 57,787 3,373 |
2024 Restricted fund £ - - - |
Total funds £ 56,818 4,342 |
|---|---|---|---|---|---|---|
| 61,160 | ||||||
| 35,889 1,201 - 2,570 8,085 - - 50 40 320 9,632 |
||||||
| 57,787 | ||||||
| 3,373 |
| Brindle St Josephs Income Lancashire County Council Parents Total Income Expenditure Salaries PAYE & NI Pensions Training Other staff Educational Consumables Meals Food Rent Repairs Telephone Stationery Computers Accountancy Consultants Ofsted Advertising Legal and Professional Early Years Alliance Clearcheck Sundry Total expenses Net Receipts Bank Brought Forward Receipts less Payments Carried Forward |
Receipts and Payments Year ended 31 March 2025 April May June July August September October November December January February March Total 15,945.98 16,571.52 4,828.43 4,828.43 4,828.42 9,497.75 6,017.54 8,173.51 70,691.58 543.70 291.90 382.50 503.00 235.10 452.65 993.64 340.73 554.80 328.10 351.30 470.30 5,447.72 |
|---|---|
| 16,489.68 291.90 382.50 17,074.52 5,063.53 452.65 5,822.07 5,169.15 10,052.55 328.10 6,368.84 8,643.81 76,139.30 |
|
| 3,503.10 3,496.50 3,792.68 3,792.68 3,792.68 4,402.68 3,894.48 3,894.28 3,894.28 3,877.28 3,875.68 3,875.68 46,092.00 1,107.76 2,092.44 860.52 1,725.02 5,785.74 258.64 618.32 326.00 163.00 163.00 163.00 163.00 1,854.96 78.00 78.00 150.00 40.02 21.30 211.32 71.03 86.80 241.44 46.58 1.45 71.22 62.82 342.27 36.21 93.44 220.44 88.56 1,362.26 222.10 129.34 13.55 296.48 232.81 191.02 105.46 270.61 1,461.37 22.95 60.25 182.04 39.35 26.74 37.03 23.39 100.59 35.14 82.70 145.30 755.48 1,702.30 2,658.40 2,022.10 1,835.55 8,218.35 222.99 18.00 240.99 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 96.00 41.65 27.79 25.58 3.48 13.85 112.35 318.99 84.00 402.99 90.00 90.00 385.00 385.00 50.00 50.00 141.60 141.60 40.00 40.00 725.14 719.14 -719.14 205.13 930.27 0.00 181.82 1.50 123.00 130.00 32.00 468.32 |
|
| 4,802.84 6,457.19 4,821.75 8,802.50 4,846.26 5,834.84 4,895.51 6,880.70 6,268.67 5,901.88 4,713.71 4,551.15 68,777.00 |
|
| 11,686.84 -6,165.29 -4,439.25 8,272.02 217.27 -5,382.19 926.56 -1,711.55 3,783.88 -5,573.78 1,655.13 4,092.66 7,362.30 |
|
| 26,082.47 37,769.31 31,604.02 27,164.77 35,436.79 35,654.06 30,271.87 31,198.43 29,486.88 33,270.76 27,696.98 29,352.11 26,082.47 11,686.84 -6,165.29 -4,439.25 8,272.02 217.27 -5,382.19 926.56 -1,711.55 3,783.88 -5,573.78 1,655.13 4,092.66 7,362.30 |
|
| 37,769.31 31,604.02 27,164.77 35,436.79 35,654.06 30,271.87 31,198.43 29,486.88 33,270.76 27,696.98 29,352.11 33,444.77 33,444.77 |
REGISTERED CHARITY NUMBER: 1163567
Report of the Trustees and Unaudited Financial Statements for the Year ended 31 March 2025
for
Brindle St Joseph's Nursery Group
David Procter Accountancy Services Ltd 18 Redhill Grove Chorley
Brindle St Joseph's Nursery Group
Report of the Trustees
for the year ended 31March 2025
REFERENCE AND ADMINISTRATION DETAILS
Registered Charity number
The charity is registered in England with the charity number 803599
Principal Address
Brindle St Joseph's Nursery Group Bournes Row Hoghton Preston PR5 0DQ
Governance and Management
The Charity is controlled by its governing document, a deed of trust, and is constituted as an unincorporated charity.
Trustees
The trustees in office at the start of the year were
Steven Holden Claire Allison Kirsty Walker
STRUCTURE, GOVERNANCE AND MANAGEMENT
Brindle St Joseph's Nursery Group is a 16-place nursery setting that operates in school term time from 9:00 - 3:00.
Governing Document
The Charity is controlled by its governing document, a deed of trust, and is constituted as an unincorporated charity.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. During the financial year 2025 there have been no issues to report.
Page 2
Brindle St Joseph's Nursery Group
Report of the Trustees
for the year ended 31March 2025
OBJECTIVES AND ACTIVITIES Objectives and aims
St Joseph's nursery Group is a small nursery that was set up in 1997 and is situated within St Joseph's primary school. The nursery serves the local community and is accessible to all children.
We have "a team of fully qualified practitioners who are very secure in the knowledge and understanding of how to promote good learning and wellbeing of young children ." (OFSTED, 2014)
St Joseph's nursery follows the EYFS and provides children with with all the essential skills they need to begin school. Children have access to a fantastic outdoor area where they can practice their physical and imaginitive play, using resources such as sand and water. Our team has a strong commitment to the welfare and safety of all the children, including indoor and outdoor activities. "Staff provide a range of interesting activities for children to help them develop new skills and support them to achieve their next steps in learning. Children make good progress in their learning and development." (OFSTED, 2018)
We stive to create strong and positive relationships both with paents and children; it is our aim that all families are happy and content in this vibrant learning environment.
We are developing more links with the local community including welcoming visitors to our new garden area
We provide staff with a rich selection of CPD.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general Guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.
RESERVES
It is the charity's policy o build reserves to enable the charity to continue operating if there is a period with a shortage of income.
Approved by the Trustees and signed on their behalf
……………………... - Trustee
Date: **insert date of approval
.
Page 3
Independent Examiner's Report to the Trustees of
Brindle St Joseph's Nursery Group
I report to the trustees on my examination of the accounts of Brindle St Joseph's Nursery Group Fund (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention with the examination giving me cause to believe that in any material respect;
-
(1) accounting records were not kept in respect of the Society as required by section 130 of the Act; or
-
(2) the accounts do not accord with those records
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 to enable a proper understanding of the accounts to be reached.
David Procter
David Procter
Fellow of the Association of Chartered Certified Accountants
David Procter Accountancy Services Ltd
18 Redhill Grove Chorley PR6 8TU
Date: insert date here
Page 4
Brindle St Joseph's Nursery Group
Receipts and Payments Account for the year ended 31March 2025
| for the year ended 31March 2025 | ||||
|---|---|---|---|---|
| INCOMING RESOURCES Incoming resources from generated funds Voluntary Income Legacies Received Generated Income Investment income Other Income Total incoming resources RESOURCES EXPENDED Charitable activities Total expenditure NET INCOMING RESOURCES TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ - - 76,139 - - 76,139 68,777 68,777 7,362 34,013 41,375 |
2025 Restricted fund £ - - - - - - - - - - - |
Total funds £ - - 76,139 - - 76,139 68,777 68,777 7,362 34,013 41,375 |
2024 Total funds £ - - 61,160 - - |
| 61,160 57,787 |
||||
| 57,787 3,373 30,640 |
||||
| 34,013 |
Receipts and Payments Account comparative figures for the year ended 31 March 2024
| INCOMING RESOURCES Incoming resources from generated funds Voluntary Income Legacies Received Generated Income Investment income Other Income Total incoming resources RESOURCES EXPENDED Charitable activities Total expenditure NET INCOMING RESOURCES TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ - - - 61,160 - - 61,160 57,787 57,787 3,373 30,640 34,013 |
2024 Restricted fund £ - - - - - - - - - - - |
Total funds £ - - - 61,160 - - |
|---|---|---|---|
| 61,160 57,787 |
|||
| 57,787 3,373 30,640 |
|||
| 34,013 |
The notes form part of these financial statements
Page 5
Brindle St Joseph's Nursery Group
Statement of Assets and Liabilities At 31 March 2025
| Statement of Assets and Liabilities At 31 March 2025 |
||||||
|---|---|---|---|---|---|---|
| CURRENT ASSETS Cash at bank NET CURRENT ASSETS Creditors Amounts falling due within one year NET ASSETS CAPITAL AND RESERVES Capital and Reserves Balance brought forward Surplus/(Deficit) for the year TOTAL FUNDS |
Unrestricted fund 33,444 33,444 - 33,444 26,082 7,362 33,444 |
2025 Restricted fund - - - - |
Total funds 33,444 33,444 - 33,444 26,082 7,362 33,444 |
Unrestricted fund 26,082 26,082 - 26,082 22,709 3,373 26,082 |
2024 Restricted fund - - - - - |
Total funds 26,082 |
| 26,082 - |
||||||
| 26,082 | ||||||
| 22,709 3,373 |
||||||
| 26,082 |
The charity is entitled to exemption from audit for the year ended 31 December 2025.
The members have not required the charity to obtain an audit of its financial statements for the year ended 31 December 2025.
The trustees acknowledge their responsibilities for
(a) ensuring that the charity keeps accounting records that comply with the Charities Act 2011 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of the Charities Act 2011 relating to financial statements
The financial statements were approved by the Board of Trustees on ………………………. and were signed on its behalf by:
…………………... - Trustee
The notes form part of these financial statements
Page 6
Brindle St Joseph's Nursery Group
Notes to the Financial Statements for the Year ended 31 December 2025
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Receipts and Payments Account when the money is received.
Resources expended
Expenditure is accounted for when paid and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2 ACTIVITIES FOR GENERATING FUNDS
| 2 | ACTIVITIES FOR GENERATING FUNDS | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Sale of Books, Calendars and Cards | - | - | |
| 3 | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 or for the year ended 31 December 2024.
Page 7
Brindle St Joseph's Nursery Group
Notes to the Financial Statements
for the Year ended 31 December 2025
4 MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds TOTAL FUNDS Unrestricted funds General fund Restricted funds TOTAL FUNDS Net movement in funds, included in the above are as follows: |
At 31 March 2024 26,082 26,082 Incoming resource £ 76,139 - 76,139 |
Net Movement in Funds 7,362 - 7,362 s Resources expended £ 68,777 - 68,777 |
At 31 March 2025 33,444 - |
|---|---|---|---|
| 33,444 | |||
| Movement in funds £ 7,362 - |
|||
| 7,362 |
Page 8
Brindle St Joseph's Nursery Group
Detailed Receipts and Payments for the year ended 31March 2025
| Generated Income LCC Early Years Funding Fees Total Income Expenditure Salaries Pension Staff Training Other staff costs Consumables Rent Repairs & Maintenance Telephone Stationery Computer expenses Accountancy Consultants Advertising Ofsted Fees ICO Subscription Early Years Alliance Sunry expenses Total expenses Net Income for the Year |
Unrestricted fund £ 70,691 5,448 76,139 51,878 1,855 78 211 3,580 8,218 241 96 112 403 90 385 142 50 40 930 468 68,777 7,362 |
2025 Restricted fund £ - - - - - - - - - - - - - - - - - - - - - |
Total funds £ 70,691 5,448 76,139 51,878 1,855 78 211 3,580 8,218 241 96 112 403 90 385 142 50 40 930 468 68,777 7,362 |
Unrestricted fund £ 56,818 4,342 61,160 35,889 1,201 2,570 8,085 - 50 40 320 9,632 57,787 3,373 |
2024 Restricted fund £ - - - |
Total funds £ 56,818 4,342 |
|---|---|---|---|---|---|---|
| 61,160 | ||||||
| 35,889 1,201 - 2,570 8,085 - - 50 40 320 9,632 |
||||||
| 57,787 | ||||||
| 3,373 |