Registered Charity No. 1165088
Ofsled Regislrallon No. EY501227
ST HUGH OF LINCOLN NURSERY SCHOOL, WITNEY
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2023

ST HUGH OF LINCOLN NURSERY SCHOOL, WITNEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
The Trustees present thèir annual report together with the financial slalemenls for the year ended 31 August
2023. The accounts have been prepared in accordance with the accounting policiès lo the accounts and comply
wllh the Ch8rily's Conslilulion the Charities Act 2011 and Ihe'Accounllng and Reporting by Charities.. Slalemenl
of Recommended Pra¢li¢o appll¢able lo charlli8s Preparing their accounts in accordan¢e with the Flnancial
Reporting Standard applicabla in th8 UK and R&publl¢ of Ireland {FRS 1021°
Objects and Activlties
The objectives of Sl Hugh of Llncoln Nursery School ar8 lo prowde the ne￿ssary facilitiès for the da1￿ care.
recreation and Oducalion of children by the provision of a nursery school withSn the Catholic parish of Wilney in
thè county of Oxfordshlre, and lo advance the education and training of the psrsons involved in Ihe provision of
such care. education and recreational facilittes- in each case only insofar as such objects are not Contrary lo the
advancement of the Chrisllan rellsion In accordance with the tenets and Greed of the Roman Calhollc Church.
Sl Hugh of Lincoln Nursery School aims lo ensure high standards of managèment, lea¢hing and learning lo raise
outcomes for all children attending th6 nursery school in numerous ways including=
Sllmulaling and motivating children lo learn through curiosity, imagination and ¢oncenlration'.
Making accurate judgements lo identify next steps appropriately for all children-
Improving on the quality of curriculum and routines lo enhance literacy skills for all chiklren..
Enhancing children's learning in a natural environmenl, and Improving personal, social and health
development..
Letting children know their views are Important and their voices are heard.,
Impro￿ng communication and language outcomes..
Narrowing the gap between groups of chlldren,.
Giving additional support to individual children where there is a need.,
Developing an enabling environment for children with English as an Additional language.
We have a clear action plan in place, with measurable success crkteria. which is updated and further devèloped
by Ihe Nursery School Manager on an ongoing basis. We use this lo assess Olfr progress In allainlng our desired
outcomes, and Ènsuré we ¢onlinu6 to improve on our high level of care and early-years education for all thildren
allendlng the nursery school.
The Trustees have referred lo the gtjldance conlalned In thè Charity Commission's guidan￿ on public benefit
when codifying the Charity's aims and obje¢llves. and continue lo do so when carrying out duties lo which the
guidan￿ relates.
Achlevements and Performanc8
The maln achlevem8nt ofth8 nursery school durtng the last year has been to provide an ou181anding standard of
eduGalk>n, support. and care for each of the 74 children who attended this yaar. Wa welcomed 14 children with
English as an additional language, including 2 Polish, 4 Indlan, 4 Portuguese. 1 Turkish, 1 Romanian and 2
children who use British Sign Languagelmakalon. 10 children with special educational needs, 7 children on Early
Years Pupil Premiurn IEYPPI, 8 children receiving Iwo-year-old funding. 2 children receiving Inclusion funding, 1
child re￿IvIng additional funding and 2 children receiving Disability Access Funding. We supported 4 lamilies
who were classed as vulnerable.
Training for staff as always, has baèn high on th8 agenda and covered bNo dozen different subjects, includlng..
Safeguarding,. Food Hygiene., Paedlalrlc Flrst ￿d,. Phonology- SEN Co-ordlnation., Downs Syndrom& and
Complex Neads,. Autism., Powar of Play,. Rooks & LangLtage- Undersianding Child Development.. Leadershlp-
Online Safely.. and OTal Health. The training has helped to keep the nursery up to dale with current legislation
and practices in Early Years Education, ensuring our children are safe. protected and given the best opportunities
in early life.
Slaffing again has beon a constsnt concern, with recruilmenl an issue nalionwid8. Wè have nevertheless been
able lo a¢commodale all the children's allocated sessions Ihrough a vigorous loam effort and considerable
flexibility.

ST HUGH OF LINCOLN NURSERY SCHOOL, WITNEY
REPORT OF THE TRUSTEES ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Achlèvèmènts and performancè Icontinuedl
Aclivilios. planning and routines have been continually updated following information racèived on current best
practice. We continue lo use the Letters & Sounds programme lo prepare children for phonic work al primary
school. This includes 'Phas8 On8 Phonics 8 'Rhym8 oflhe month. whlch is sent lo parents lo share with ¢hildren
end18arn al hom8', and 'Sound of thè Weak, Invo￿1ng a Jolly Phonics lune which is also shared via Parenlmall
8very week.
We continually revlew our C￿rrIculuM and Pedagogy to enhancè Ihtr work we olo wllh tha children centred on Ihelr
interests and next steps. Th18 in turn develops our individual planning, observation, and assèssment m8lhods',
8nsuring all chlldrèn are Supportèd by Kèy People while any supply staff are provided with a work planning
board.
Communi¢alion and Lan9uage is a￿ayS high on our priorities for all children. as we know how vital 8 lifè ski15 this
is. The Députy Manager & Language Lead for the nursery continues to use the Wellcomm scr88ning tool for all
children whojoin us. priorilising the children who have been identified with speèch and language delay or difficulty,
so Ihal ws can put appropriate support in plaeè f(￿ each ¢hild, and refer lo outside agencies good limo if
needed.
We continue lo enhance Brillsh Values. We have a 'Good Choice, and 'WOW' board in the nursery room by the
Welcome Time area. Children are identified and praised for good behaviour. empathy, overall exceptional
b&haviour, now skills they may h8ve learnt, or new experiences they have had and can share.
Outside Learning sessions continue each week in the wild area of the Primary School field noxl door. This has
been enhanced as a member of the school staff has undertaken Forest School training, which benefits the
nursery. Studies have shown how children's personal, social, Snd emotional development. along with knowledge
and understanding of lh6 natural world, is improvtsd by learning independer>lly outdoors. OuÉid&16arning has
baén 8 vital part of our trhlldren'q limè wlth us. Each chSld 18aving al the end of ihe year has had the opportunity
to allend Outslde Learnlng sesslons.
We ¢onllnue our Glotie relallonship wllh the C<irg Home next door lo the nursery. We have enjoyed rfjlu¥nlng lo
inside $e$slons wilh them and have shared experiences such as cooking. gardgnillg and playing on their
inleraclive table. Our children have made cards and gifts throughout the year lor the resldents, and our Care
F4ome neighbours have kindly returned these gestures lo us.
Wè have had visits from outside supwrt agencies this year lo addross their ever-increasing waiting lists, along
with telephone calls offering advice from the SEN Inclusion Teacher. In the nursery we ¢onlinue to use the advlce
and knowledge of the staffing team to develop and implement plans lo help Ihe children with SEN 2nd Disabilities,
and those requiring SLtpport for Speech and Languagè. Wa have workad with farllilies, signposting them lo
medical professionals lo galn wnsullatlons from the Comm4Jnily PaedialricAans and also requeslad support from
other ag6nci8s. Wa will conlinuè to work with Spéaeh and Language Therapists lo support our chlldren wllh Iheli
communication and have roceived advice from Ihg Occupational Therapist, Physiothèrapists, and other Earty
Years Support Workers when needed. Our Special Educatsonal Needs Coordlnalor Lead role continues lo be
taken by the Manager. Our Deputy Manager has cornplgled her Level 3 SENCO qualrficalion so will be working
closely with har in this areo in future.
We have received Disability Access Funds and have been working with a famlly to ensure they are supported,
and that the child is able to reach their full potential, and gains access lo all the experiences and activities we
provid8. We havè purchasèd resources and swcialised equipmènt to assist the child in queslion. Some EYPP,
Dlsablllty Access, and Inclusion funding has been used lo provide 1-.1 SUF)POrt for children rgqulrlng additloTral
alds, Iralnlng for staff lo assist children wlth Indlvidual needs, lo purchase resources and activities that extend
learning and development. Experiences included Outdoor Learning. Living Eggs, Ins6¢1 Lore caterpillar &
butterfly, and a contribution towards the Leavers, trip lo Pizza Express. All ¢hlldren in receipt of 2-year funding or
EYPP hav8 agaln received payments wa Ihe Winlerlsprlnglsummer grant scheme lo help financially through the
school holidays. inc. purchase of food vou¢hers.

ST HUGH OF LINCOLN NURSERY SCHOOL. WITNEY
REPORT OF THE TRUSTEES ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Achigvamants and performanca Icontinu•dl
Children continue lo be involved In maklng decisions during our everyday practice by voling al Café lime. The
children's views on life al the nursery are also sought in our annual questionnaire and are shared in staff meelings
so that we can act on any of their concerns or ideas. In March 2023, 47 families returned the annual
queslionnaire, which was sent onlln8 for thè first tima. This helps us ensure the nursery maintains high standards
and that the children are happy and progressing well. The results are dlsplayed in lh6 entrance hall and were
sent out lo all parenls.
We celebrated many occasions across the year, IncludSng.' Witnay Féast, Nalional Fitness Day, Oral Health Week.
Hatvesl Festlval, National Smlle Day, Grandparents Day, Unilgd Nations Day, Armisti￿ Day, World Nursary
Rhyme week, Sl. Hugh's Day, Christmas, Burns Night, Nalional Slorylelling Week, Children's Mental Hoallh
Week. Safer Internel Day, St. George's Day. and the King's Coronation.
Children's profiles using the assessment tool Evidence Mo continue to be sent out weekly so that chiklren's
18arning 8nd progrèss 81 nursèry Can be supported al home. Parents are asked to send in their obseThalions and
photographs from home so that a broader picture of each child's learnlng can be gathèrèd, and we can plan
activities based on interests from home. Al the start of each tarm parenlslc8rers are Snformed about the next
steps and learning outcomes relevant lo their child's d&velopment, from the framework that we (Jse
All
observallons and assessments are sent home and checked by the manager lo ensure a hloh quallly of provlslon
and leaching persists in the nurs8ry.
Throuoh these observations and from discussions, w8 idèntified that the book corner was not being used
appropriately. Changing its location and buying a dome to niake the book corner into a comfier 'den' worked well
and more ¢hlldren now spend lime looking al books independently or with an adult .
The Manager is active in evaluating practice, planning, maintaining high standard$, and idenllfy trainlng needs.
Through supe￿i$L0n and Appraisal meetings staff requtssled rofresherlraining on 2-yearolds' child development,
which when delivorod in-house was very w811 r$¢eived.
The nursery school has been involved in charllable activities so that our children galn an awareness of olheTs in
need. This has induded colleclSons of food for Wilney food b8Nk through our Harvest Festival and the Samaritans
Purse Shoebox App881.
In thè summer of 2023, 37 of our children moved on lo Primary Schools or other local settings. Their Key Persorl
wrote transition reports ft)r them. which went lo their new Foundation Stage teaehers and were followed by phone
discussions about learning and development., and with a few $ch￿lS transition visits have taken pla￿.
We have welcorned parents in for 'Slay and Plav sessions,. invited in Police Officers, members of the Trustees
have spent lime in the nursery,. had students in from local secondary schoc>ls and eolleges,. had a Iraclor allend
when celebrating the Harvest.. enjoyed a visit from Father Chrlslmas; and an Ice cr8am van in the summer. In
addlllon, wa have been able lo welcome back studénts studying Chlldtrare & Health, Social Cara, and students
on work expe￿anCe from local schools and collages.
Prospe¢live parents wshing lo visit the nursery have come in when the nursery is open lo see our daily roullne.
We have also held New Parents, meetings to dis￿sS their child's posslble place and how the nursery works.
This has been another year providing hlgh quality education and childcare. We have agaln shown strong
learnwork throughout all aspects of the nursery. The nursery garden began lo be refurbished in August 2023 and
exploring the new environment proved very rewarding when the nèw year bègan aoain in Seplernber.

ST HUGH OF LINCOLN NURSERY SCHOOL. WITNEY
REPORT OF THE TRUSTEES {CONTINUEDI
FOR THE YEAR ENt)ED 31 AUGUST 2023
Financial Revlew
After reporting on 2 years affected by covid, it is very 9ralifylng lo be able lo confirm such a positive recovery in
the year ending 31 August 2023. The return lo more normal working was accompanied by r8cord18vèls of incomè,
as the nursw was buqier and more popular than ever. Turnover. including both Earfy Years grant Incom& and
fees, reached their high8sl levels slnce the Nursery became a charity, and indeed for over a decade.. exceedlng
£200,000 for the first lime.
We wgre very grateful for thè donations we received, whiGh enable us lo b¢Jy additional equipment for tho
ahildren's use. These also achieved a new high of £4,147 in 2022123.
Naturally staff costs rose as well. in order lo look after the rislrng number of Children in our care. But in further
evidenco of the nursery's excellent management and processes, although the Lwing Wage rose faslerthan Earfy
Years grants, hourly rates, salary costs were held in line with our rising income. Working conditions were also
improved during the year. with irncreases in holiday pay for hourly paid st8ff. All other costs were, as usual, well
managéd and these were held C￿nStsnI al a lime of sharply rising PriGOS.
Given the slrenglh and s8curily of the Nursery's finances il was approp¥iale lo invest lo refuTbish the outdoor play
area. This happersod during August of 2023, with some of the capital exp8nditure falling into next year's financial
return. The refvrbishmenl has proved popular with children and stsff alike.
The Nursery's surplL¢S of £10,000 for this year cAncels out the modest losses of the past 2 covid-affecled years
and made a si9nificanl contribuliori to the Capital investment in the Nursery's ouldoorfactlilies.
Our unrestricted resetves al the end of August 2023 totslled £152,626. of which £123,296 ware free reserves.
This compares with unrestricted reseNes of £133,048 armj free reserves of £128,229 81 the end ofAugusl 2022.
Our restricted res8rve comprises the unamortised value of the r)ursary sch￿1 building extension, whlch was
funded by our nursery school founder, Mr Christophèr Flynn in 2008. The extension Is being depreciated over
P81iod of 20 years, over which lerrn the fund wlll bo amortlsed Sn equal proportions. Our poll¢y has been lo
continue lo grow our free reseNes each year by an amount al1685t equivalent to the déprèciation on the building
extension. in order to ensure our abillty to fund any necessary further building work in tho fLrture. following the
natural wear and lear on tho property. The Irustees will keep this policy under review in the coming financial years
to ensure Ih8t it is still apF)ropriale.
The Irusleè$ consider that the nursery school is a going concorTr, and our report Ss prepared ac¢ordingty.
Structure. Gov8rnancè and Management
st Hugh of Lincoln Nursery School is consliluled as a Charitable Incorpordled Organisalion-, registered as such
in January 2016, having previously been run as a part of the Birmingham Oiocesan Trust.
Trusleos are appointed by a resolution passed al 8 properly Convenad moeling of th@ Trusiees of the Charity. In
selecting individual8 for appointment as charity trustees, the Twstees of the Charity ensure Ih8t prospective
trustees know of and 8ccepl the oblecl of Ihe Charity and pay regard to the skills, knowledge and experience
oeded for effeclive adminislralion of the Charity. Thè Trustaes ansure that they lake notice of instructions given
by thè Catholic Archbishop of his represenlalive In maklng the arrangemenls lor any such appolntmenl.
The Trustees meet four to slx limes a yeai lo review progress and planrbed actlvllles as well as flnances, health
and safety, property and dlocesan matters where these arise. In addition. the Nursery School Manager will call
upon any of the Trustees for advico or expertise irb their area where addilional support is needed. There are also
olle or two separate meetings of the finance eA)mmillee lo review and discuss nursery school fees and sL9ff
rèmuneration. Recommendations are brought from these meelings to the whole bdy of Trustees lor approval.

ST HUGH OF LINCOLN NURSERY SCHOOL. WITNEY
REPORT OF THE TRUSTEES ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
Trustees
Mrs Rachel Crou¢h
Fr Palrlck Broun
Mr Llam Durkin
Mr Matthew Lee
Mrs Sophle Smith
Chair
P8rish Priest
Health and Safety OffK8r
Hon. Tr8asur8r
Secretary
Contact Detai15
Addrèss..
Curbridge Roacl
Witney
Oxfordshire
OX28 5JZ
Website:
www.sthughofllncolnnursery.co.uk
Trusteo$' Responslbility Statement
The Trustees are responsibl8 for preparing the Report of the Trustees and the financial slalemenls in accordance
with applicable law and United Klngdom A¢counting Standards (United Kingdom Generalfy Accepted Accounting
Praclicel.
The law appli¢able lo ch8ri1i8s in England and Wales, the Charitles Act 2011, Charity (Accounts and Reports)
Regulatlons 2008, 8nd the provislons of Ihe Irusl deed requires the Trustees lo prepare financlal statements for
ea¢h financial yèar which give a IrL¢8 and fair view of the stale of affairs of the Charity and of the incoming
rosources and application of r8sources, includlng Ihe Income and expendilure, of the charlty for that period. In
preparlng those financial slalemenls. the Trustees are required to..
select suitable accountlng pollcitrs and then apply them consistently.,
observe the methods and principles in the Charity SORP.,
make judgements and eslimales that are reasonablé and prudent.,
prepare the financial slalemenls on the going concern basis unless il is inappropriate lo presume that the
Charity will continue in business.
The Tr￿StaeS are responsible lor keeping proper a¢¢ountlng rtr¢ords whl¢h dls¢knse with reasonable accuracy at
any tlme the financial position of the Charlty and lo enable them lo ensure that the financial slalemenls comply
with the Charities Act 2011, the Charity (Accounts and Reports) R8gulalions 2008 and the provlsions of the trust
deed, They are also responsible for safeguarding the assets of the Charity and hence for taking ieasonable Steps
for the prevention and detection of fraud and other irregularilies
Approved by order of the board of Tmslees on 13 May 2024 and signed on ils behalf by..
Mrs Rachel Crouch Ichalrl

ST HUGH OF LINCOLN NURSERY SCHOOL, WITNEY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023
Restricted Unrestricted
Funds
Funds
Total Restricted Unrestricted
2023
Funds
Funds
Total
2022
Note
Income and èndowments from:
Donations
ChaTilable aGlivilles
Investments- bank interest
4,147
4,147
203,159 203,159
1.307
1.3Q7
1,476
1,476
162,753 162,753
328
328
208,613 208,613
164,557 164,557
Expenditure on:
Charitable aclivilles
Direct expenditure
Mana9emenl and admin
165,702 165.072
23,g63 33,531
135.717 135,717
23,934
33,502
9,568
9,568
Total expenditure on
Charitabl& activities
9,568
189,035 198.603
9.568
159.651 169,219
Net movement In funds
19,588)
19,578 10.010
19,5681
4,906 (4,662)
Reconclllatlon of funds:
Total funds brought forward
51.032
133.048 184.080
60,600
128,142 188,742
Total funds carried forward
41,464
152,626 194,090
51,032
133,048 184,080

ST HUGH OF LINCOLN NURSERY SCHOOL, WITNEY
BALANCE SHEET
AS AT 31 AUGUST 2023
31 Aug 2023
31 Aug 2022
Note
Flxed assets
Tangible assets
70,794
55.851
70,794
55,851
Current assets
Debtors
Prepayments and accrued income
Cash at bank and in hand
50
3,924
152,299
2,935
124,519
127,454
15S,273
Cradltors
Creditors
Accrued expensos
PAYE and Nl liability
623
2,524
1,011
2,010
25,30B
726
4,158
28,044
Net current a$$et$
123.296
128,229
194,090
184,080
Thè funds of the Charlty..
Unrestricted funds
152.626
133.048
Re$tTh¢l$d fund- building extension
41,464
51.032
Total Charlty funds
194.090
184,080

ST HUGH OF LINCOLN NURSERY SCHOOL. WITNEY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
1. ACCOUNTING POLICIES
Basis of preparing the financlal Statements
The financial stalgmenls of the Charitable Settlement, which is a public benefit entity under FRS 102, have been
prepared in accordance with thè Charities SORP IFRS 102} 'Accounling and Reporting by Charities.. Slalernent
of Rècommended Practice applicable lo charilies preparing their accounts in accordance wilh the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {Updale Bullttlin 21., Financial
Reporting S18ndard 102 'The Financial Reportlng Standard applicable in the UK and Republic of Iraland, and the
Charities Act 2011, The financial stalernenls have been prepar¢d under the historical cost conv6nlion with thè
exception of Inv&slm8nls whl¢h are Included al rnaTkel value. as modified by Ihe revaluatlon of certain assets.
Golng concern
At the lime of approvlng the accounts, the Trustees h8va a r&asonable axpectalion that the Charity has adequalo
re50ur¢es lo continue in operational existence for the forese8able future. Thus Ihe Trustees continue to adopt
th6 going concern basis preparing the accounts.
Fund accountlng
General fLtnds are unreslrictad funds which are available for uso al the discretion of the Trustees in furtherance
of th8 ganeral objectives of the Charlly and which have not been deslgn8lèd for othar PLJrposes.
Reslricled funds are funds which are to be used In a¢¢ordan¢e with specific restrlcliong Imposed by donors or
whlch have been raised by the Charity for particular purposes. The aim and use of each reslricled fund Ss sel out
In Ihe not8S to the financlal 8lalem8nls.
Income
All incomo is recognised once the Charity has entitlement to the income. it is probable that the incom8 will bè
received and the 8mount of income receivable can bo measured reliably.
Cash dOna￿on8 are recognised on receipt. Olher donalions are ￿COgniSed On￿ the Charity has bèén notified of
the donation, unl8ss performance conditions require dèferral of the amount. Income lax recoverable in relatlon lo
donations received under Gift or de￿S of covenant is recognised al the lime of the donation.
Grants and donations subject lo tha spec5flc ￿$heS of the donor are credlted lo relevant reslrict8d funds.
Income tax recoverable in r8lalion lo donations recelv6d under Glft Aid or deeds of covenant is recognised at thè
limg of the donation.
Tangiblè fixed assets
Individual fixed assets costing £250 OT more ar8 capitsllsed al cost and are depreciated over Ih8lr esllmatsd
useful economic Iivt)q as follows..
Building extension
Outside play area improvements
Office eoulpmenl, furniture and fittings
20 years straight line
5-10 years straight line
3 years straight line
Expenditure and Irrecoverable VAT
Expenditur8 is rocognised once there 18 a18gal or conslructive obligation lo transfer ￿0￿0M[s benefit lo a Ihird
party. 11 is probable that a transfer of economic benefits will be ￿qUired in seltlemenl and the amount of th&
obligation can bo measured reliably. Expendituré is elassified by activity. The costs of each activity are made up
of the lolal of direct ¢osls ar￿ sh8red costs. including support costs involved in undertaking each aclpiity. Dlrecl
costs attributable lo a single activity are allocated directly lo that 8¢11vlly. Shar6d Gosts which contribute to more
than one a¢livity and support costs whlch aro not allribulable to a slngle aG￿VIty are apportioned betwe6n those
activities on a basls conslslent wllh the use of resources. Cgnlral staff COS￿ are allocated on the basis ol Ilme
spent and depreciat￿ Charges allocated on the portion of the assol's use.

ST HUGH OF LINCOLN NURSERY SCHOOL, WITNEY
NOTES TO THE ACCOUNTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2023
I ACCOUNTING POLICIES (CONTINUED)
Expendllure and IrrecovgraF)1g VAT l¢ontlnuedl
Fundraising costs are those incurred in seeklng volL¢nlary conlrlbutions and do not include the costs of
disseminating information in support of the charitable activities. Support costs are those costs InCUTred directly in
support ol expendilure on the objects of the charity and include project management carried out al kleadquarters.
Governance costs arè those incurred in conneclion wilh admlnislralion of the charity and compliance with
conslilulional and stslulory requirevnonls.
Costs of generallng funds are costs incurred in attracting voluntary incom8 and those inCu￿ed In Iradlng activities
Ihal raise funds.
Irrecoverabla VAT is charged as a cost against the a¢livily for which th8 expenditure was in¢urred.
Debtors
Trade and olhor debtors are recognised al the selllemenl amount after any trade discount offered. Prepayments
are valued al the amount prepaid nel of any tradè discounts dua.
Cash at Bank and In hand
Cash al bank and in hand includes cash and short térm highly liquid investments wllh a short malurlly of three
months or less from the dale of acquisillon or opening of the dsposll or slmllar account.
Creditors and provisions
Liabilities are re¢ffjnised when there is an obligation al the Balan￿ Sheet dale as a result of a past event. 11 Is
probable Ihal a Iransf6r of economic benefit will be required in selllemenl and Ihe amount of the settlement ¢an
be estimated reliably. Liabilities are re¢ogni$éd 81 thè amount thAI thé chArily anticipatès il will pay lo settle the
debt or the amount il has received as advanced payments for the goods or servicos il musl provido.
Flnanclal Instruments
The Charity only has linanoial assets 8nd financi81 liabililieg of a kirkd th81 qualify as basic financial inslnjménls.
Basic financial instruments are initially recognised al transaction value and subsequently measured al their
setllemtsnl value.
Reserves policy
11 is the policy of the Charty Ihal unrestricted funds which have not been designated for a speclfic use should Fje
maintained al a leval equiva16nt lo between three and six months, expenditure. This level of reserves has been
maintained throughout the period.
Penslons
Thè Charity oparales a defined contribution pension scheme and the pension chargè represents the amounts
payable by the charlty lo the fund in respect of the period.

Donations
Total
2023
Totsl
2022
The Friends of Sl Hugh of Lincoln Nursery School
look family
Amazon smile
Bag$28chool
Vvailrose
Olher
1.323
1,002
95
91
333
1,303
1,010
41
90
335
4,147
1,476
3. Income from Charitable activities
Total
2023
Total
2022
Nursery school fees
Earty Years and Other Government Grants
Other fegs, commissions and claims
49,511
148,900
4,748
34,082
121,356
7,315
203,159
162,753
10

4. Expenditure on Charitablq activlllès
Rèstrlcted Unrestrlcted
Fund
Funds
Total Restrlcted Unrestricted
2023
Fund
Fund$
Total
2022
Direct expendlture on
nursery school aGlivities
Wages, employers National
Insurance and Pension
Equipment and Educallonal
Malerials
Consumables
Training
155.644 155,644
127,034 127,034
8,152
419
857
8,152
419
857
7,885
244
554
7.885
244
554
165,072 165,072
135,717 135,717
Repairs, Maint8nance and
Cleaning
Insurance
Recruitmgnl advertising
Leasing and equlpmenl
Rates and services
Telephon8 and inlernel
Printing. postage and stationery
Entertainment- staff
Travel
Professional lees
Bank charges
Depreciation
Bad debts
Sundry
Donations
7,268
1,782
7,288
1,782
9.047
2,081
689
1.373
3,910
572
989
231
9.047
2,081
689
1,373
3,910
572
989
231
1,393
3,772
494
1.272
399
80
4,114
60
2.796
1.393
3,772
494
1.272
399
80
4,114
60
12,364
1,652
1,652
93
93
2,950 12,518
9.568
9,568
515
10
515
10
342
342
9,568
23,963
33,531
9,568
23,934 33,502

5. Fixed Assets
Plant and
Equlpment
Proparty
Improvements
Total
Cost
Al 1 September 2022
Additions
24,658
224,387
27.307
249,C145
27,307
At 31 August 2023
24,658
251,694
278,352
Depreciation
At I September 2022
Charge for year
22,139
1.592
171,055
10,772
193,194
12,364
Al 31 August 2023
23,731
181,827
205,558
Net book value
Al 31 August 2023
927
69,867
70,794
At 31 August 2022
2,519
53.332
55,851
Creditots
31 Aug 2023 31 Aug 2022
Creditors
Acctuals
PAYEI Nl Liabilitiès
623
2,524
1.011
2,01
25,308
726
4,158
28,044
12

7. Staff costs
31 Aug 2023
31 Aug 2022
Wages and salaries
Social security costs
Other pension costs
150,848
1,707
3,289
121,237
3.200
2.597
155,644
127,034
The average monthly number of persons employed by the CIO during the period was as follows..
31 Aug 2023
No.
31 Aug 2022
Direct Staff
Adminislrafjon
11
11
13
13
The were no higher paid employees
They had no key management personnel.
There were no Trustee expenses during the year.
8. Related Party Transactions
There were no known related party transacllons during the year.
9. Analysls of Net Assets Between Furtds
2023
Total
Funds
2022
Total
Funds
General
Funds
Restricted
Funds
Fixed Assets
Current assets
Current liabilities
29,330
127,454
14.1581
41.464
70.794
127,454
14,1581
55,851
156,273
128,044}
Nel Assets al 31 August 2023
152,626
41,464
194,090
188.742
13

10. Movoments in Funds
Incomln
Resources
Out
oin
Resources
At31
Au
2023
At31
BIForward
Transfers
2022
Rèstricted
Funds
Property-
Improvement
Unrèstricted
Funds
Gener¥1 Funds
51.032
{9,568}
41.464
51,032
123,048
208,613
{189,0351
152,626
133,048
184,080
1198.6031
194,090
184.080
14

ST HUGH OF LINCOLN NURSERY SCHOOL. WITNEY
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEESI MEMBERS OF
ST HUGH OF LINCOLN NURSERY SCHOOL, WITNEY
I report lo the Charity Trustees on my examinaliorb of the accounts of the Charity for the year ended 31 August
2023, which are sel out on pages 610 14.
Responslbilities and basis of rèport
As the Charity Trustees you are responsible for the preparation of the accounts in accordance with the
requirements of thé Charities Act 2011 I'the Ael'l.
I report in respect of my exarninalion of your Charity's accounts ss carriad out under Section 145 of the A¢1 2011
and In carrying out my examination I have followed all the applicab￿ Directions given by the Charity Commission
undar se¢tion 14515llbl of the Act.
Independent examinerts statement
I have completed my examination. I confirm that no material matters have come lo my attention in connection
wlth tha exarninallon glving me cause Iv believe Ih<il in any Inalerial resp¢¢l'.
1. accounting records were llol kept in respect of the ChaTlty as required by Section 130 of the Act,. or
2. the accounts do not accord with Ih0s6 records., or
3. the accounts do not comply with the applicable reouir8ments concerning th8 form and conlenl of accounts sel
out in the Charilies IAccounls and Reports) Regulations 2008 other than any requirement that the accounts givg
a 'lru8 and fair viaw. which is not a m8ller considered as part of an independent examination.
I have no concerns and have come across no 0th8r mallers in connection with tha examination lo which allenlion
should bg drawn in this report In order lo 6nable a proper undaislandlng of the accounts to be reached.
Andrew Rodzynski FCA
Townsend
Gosdltch Housé
5 Gosdltch Street
Cirencester
Gloucestershlre
GL7 2AG
Date: 13 May 2024
15