REGISTERED CHARITY NUMBER: 1166889
REPORT OFTHE TRUSTEES AND
UNAUDITED FINANCIALSTATEMEKrs
FOR THE YEAR ENDED 31 MARCH 2024
FOR
ELSECAR COMMUNITY NURSERY
Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

ELSECAR COMMUNITY NURSERY
CONTEMfs OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Reference and Administrative Details
Report of the Trustees
Independent Examlner's Report
Statement of Flnanclal Actlvltles
Balance Sheet
Notes to the Flnanclal Statements
9 to 14

ELSECAR COMMUNITY NURSERY
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES
E A Sanderson
N Spencer
PRINCIPAL ADDRESS
30A Hoyland Road
Hoyland
Barnsley
S74 OPB
REGISTERED CHARITY NUMBER
1166889
INDEPENDENT EXAMINER
Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
Page I

ELSECAR COMMUNITY NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended
31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) leffective l January 2019).
OBJECTIVES AND AcfiviTIES
Objectives and alms
Elsecar Community Nursery a purpose built facility and dedicated to providing a high quality service for all
children and families attending.
Health and wellbeing are at the heart of the service we provide for the children and families of Elsecar and
the surrounding areas.
The pillars of our ethos are at the forefront of our Happy Child philosophy.
•Cartn&stimulating environments
•Learning through interaction and discovery
•Balanced quality nutrition
•Stimulating activities
•Through play,learn and grow
Page 2

ELSECAR COMMUNITY NURSERY
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND AcfiviTIES
Significant activities
Here at Elsecar Community Nursery we provide exciting and stimulating indoor and outdoor activities that
meet children's interests and individual needs by planning to meet the Early Years Foundation Stage
guidelines.
Our exciting and colourful environment has a range of equipment/resources, including our library and
sensory area, for children to explore and challenge themselves. Our outdoor educational space is an all year
round facility with the benefit of an artificial surface contributing to the whole year appeal for families.
We have spaces available for children aged two to five including both fee paying and free funded sessions for
two, three and four year olds. We are able to meet the needs of all children including children with additional
nÈeds who are supported by our onsite experienced SENCO.
All our team are highly qualified and experienced practitioners who are supported to continue to develop
professionally. This enables all staff to enhance and develop their knowledge and practice which in return
provides high quality experiences for your children
We provide a healthy snack and we kindly ask for a voluntary contribution of per week towards this. We also
ask that parents/carers provide a healthy packed lunch for children staying over lunchtime.
Parental involvement
Elsecar Community Nursery is committed to promoting active parental involvement. Our parents/carers are
invited to contribute their ideas and make complimentary contributions to the everyday running of the
nursery. Please contact us to arrange a visit.
Parents are asked to supply nappies, wipes, creams and spare clothes. Items for your child are stored with
your child's name on and used only for them. Please ensure that the nursery has sufficient supplies at all
times. We ask that you provide spare change of clothes for your child just in case they need to change.
To help us to get to know your child we ask that parents download our 'AII About Me, form from the Parents
Download links or collect one from the nursery and return it to the nursery.
Public benefit
Elsecar Community Nursery is located in its own secure private area behind Elsecar Holy Trinity Primary
School just off Church Street, Elsecar. The Nursery is independent of the school with its own secure access. It
is a registered charity, managed by a committee of local people and run by dedicated staff team. It forms part
of a wider vision of local community child care.
In setting its plans and priorities for areas of work, the Board have had regard to the guidance from the
Charity Commission on public benefit.
The activities during the year demonstrate how the charity has had regard to this.
Page 3

ELSECAR COMMUNITY NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charltable activlties
Elsecar Community Nursery, Continues to evolve, now becoming a registered Charity with support from the
board of trustees. providing an excellent stimulating and safe environment for your children. All endorsed by
a Good inspection at the last Ofsted inspection..
The Nursery provides high quality childcare for children aged 2 - 5yrs in a safe and stimulating environment
delivered by qualified experienced staff (ranging from level 3 to 6 + E.Y.T.S.)
We promote a healthy nursery-parent partnership from the start of every child'5 journey with us. We
encourage parents to arrange visits to meet staff and take a tour around our lively colourful, educational
setting.
We provide exciting and stimulating indoor and outdoor activities that meet children's interests and
individual needs by planning to meet the Early Years Foundation Stage guidelines.
Hard work and an evolvin8 workforce ha5 Strengthened the position of the Nursery locally and we continue to
prosper with increased demand for our services. Our concern is the ongoing viability with the escalating
operational costs
FINANCIAL REVIEW
Reserves pollcy
The trustees recognise the need to consider the level of free reserves once the charity's activities increase. As
it is currently in its infancy no specific level of reserves has been set.
The trustees previously undertook a review of all income and expenditure and implemented a significant
restructure of staff within the charity.This has been reflected in the results for the year.
The Trustees have prepared projections and budgets based on expected levels of child attendance. In their
opinion the budgeted income and expenditure is sufficient to continue activities for the foreseeable future.
sfRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes a charitable incorporated
organisation.
Recrultment and appolntment of new trustee5
The current Board seeks to ensure that the needs of the organisation are appropriate for its expected level of
activity.
Board training is an on-going process. Induction training will be provided where necessary and all Trustees
are invited and encouraged to keep up to date with their roles and responsibilities as Trustees, along with
changes in charity and company legislation.
Page 4

ELSECAR COMMUNITY NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes a charitable
incorporated organisation.
Recrultment and appointment of new trustees
The current Board seeks to ensure that the needs of the organisation are appropriate for its expected level
of activity.
Board training is an on-going process. Induction training will be provided where necessary and all Trustees
are invited and encouraged to keep up to date with their roles and responsibilities as Trustees, along with
change5 in charity and company legislation.
Related parties
The charity has a c105e relationship with Forge Community Partnership and its subsidiary cornpanies.
Approved by order of the board of trustees on 11 November 2024 and signed on its behalf by:
N Spencer- Trustee
Page 5

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
ELSECAR COMMUNITY NURSERY
Independent examlner's report to the trustees of Elsecar Communlty Nursery
I report to the charity trustees on my examination of the accounts of Elsecar Community Nursery (the Trust)
for the year ended 31 March 2024.
Responsibilities and basi5 of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all 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 in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Scott Mell
Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
12 December 2024
Page 6

ELSECAR COMMUNITY NURSERY
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
Unrestrlcted
fund
31.3.23
Total
fund5
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,867
4,995
Other trading activities
Investment income
148,766
187
153,011
66
Total
150,820
158,072
EXPENDITURE ON
Charltable actlvltles
Costs for generating funds
178,128
161,191
NEf INCOME/IEXPENDITURE)
(27,308}
{3,119)
RECONCILIATION OF FUNDS
Total funds brought forward
40,945
44,064
TOTAL FUNDS CARRIED FORWARD
13,637
40,945
The notes form part of these financial statements
Page 7

ELSECAR COMMUNITY NURSERY
BALANCE SHEET
31 MARCH 2024
31.3.24
Unrestrirted
fund
31.3.23
Total
funds
Notes
CURRENT ASSErs
Debtors
Cash at bank
2.711
21.676
410
43,124
24,387
43,534
CREDITORS
Amounts falling due within one year
(10,750)
(2,589)
NET CURRENT ASSETS
13,637
40,945
TOTAL ASSEfs LESS CURRENT LIABILITIES
13,637
40,945
NEf ASSETS
13,637
40,945
FUNDS
Unrestricted funds
13,637
40,945
TOTAL FUNDS
13.637
40,945
The financial statements were approved by the Board of Trustees and authorised for issue on
11 November 2024 and were signed on its behalf by:
N Spencer- Trustee
The notes form part of these financial statements
Page 8

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
(A) general information and basis of preparation
The financial statement5 of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effective
l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared
under the historical cost convention.
Elsecar Community Nursery is a charitable incorporated organisation and is controlled by its governing
document, a deed of trust. The principal address is given in the charity information in the Report of the
Trustees section of these financial statements. The nature of the charity's operations and principal
activities are the provision of nursery services.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling which
is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
Critical accountlng judgements and key sources of estimation uncertainty
No judgements have been made in the process of applying the below accounting policies that have
had the most significant effect on amounts recognised in the financial statements.
There are no key assumptions concerning the future and other key sources of estimation uncertainty
at the reporting date that have a significant risk of causing material adjustment to the carrying
amounts of assets and liabilities within the next financial year.
(B) funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objective5 of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial staternent5.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Page 9
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- continued
IC) income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is
legally entitled to the income after any performance conditions have been met. the amount can be
measured reliably and it is probable that the income will be received.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
Income from trading activities includes income earned from fundraising events and trading artivities to
raise funds for the charity. Income is received in exchange for supplying goods and services in order to
raise funds and is recognised when entitlement has occurred.
Income from government and other grants is recognised at fair value when the charity ha5 entitlement
after any performance conditions have been met, it is probable that the income will be received and
the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
These grants and voluntary income are included in incoming resources when these are receivable and
allocated appropriately between unrestricted and restricted income depending upon restrictions
imposed.
Donations and legacies are accounted for when they are received.
(D) expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably.
(E) taxation
The charity is exempt from tax on its charitable activities.
(F) pension costs and other post-retlrement beneflts
The charity operates a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
(G) debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transcation price. Any losses arising frorn impairment are recognised in expenditure.
Page 10
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2024
OTHER TRADING AcfiviTIES
31.3.24
31.3.23
Fees and vouchers
148,766
153,011
Income from other trading activities £145,141 (2023: £153,011) of which £NIL (2023: £NIL) was
attributable to restricted and £145,141 (2023: £153,011) was attributable to unrestritted funds.
INVEsfMENT INCOME
31.3.24
31.3.23
Deposit account interest
187
66
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, rernuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees, expenses
There were no tru5tees' expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
National Insurance
Pension contributions
139,178
1.472
2,249
115,258
1,293
1,869
142,899
118,420
Average number of employees
14
13
No employees received emoluments in excess of £60,000.
The total amount of employee benefits received by key management personnel was £22,787 (2023
£23,740). The CEO considers its key management personnel to comprise the manager and deputy.
Page 11
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Other debtors
Prepayments and accrued income
959
1,752
410
2,711
410
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Other creditors
Accruals and deferred income
6,250
447
4.053
337
2,252
10,750
2,589
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
40,945
(27,308)
13,637
TOTAL FUNDS
40,945
(27,308)
13,637
Net movement in fund5, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General fund
150,820
(178,128)
(27,308)
TOTAL FUNDS
150,820
(178.128)
(27,308)
Page 12
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
MOVEMENT IN FUNDS - continued
Comparative5 for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestrirted funds
General fund
44,064
(3,119)
40,945
TOTAL FUNDS
44,064
(3,119)
40.945
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in fund5
Unrestrlrted funds
General fund
158,072
(161,191)
{3,119
TOTAL FUNDS
158,072
(161,191)
(3,119)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.3.24
At 1.4.22
Unrestricted funds
General fund
44,064
(30.427)
13,637
TOTAL FUNDS
44,064
(30,427)
13,637
Page 13
continued...

ELSECAR COMMUNITY NURSERY
NOTE5 TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
MOVEMENT IN FUNDS- contlnued
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows:
Incoming
resource5
Resources
expended
Movement
in funds
Unrestricted funds
General fund
308,892
{339,319)
(30,427)
TOTAL FUNDS
308,892
(339,319)
(30,427)
RELATED PARTY DISCLOSURES
Other related parties
31.3.24
31.3.23
Management charges and service level agreement costs
Donations recelved
Amounts due frorn related parties written off
Amounts due from related parties
5,500
2,995
3,500
11,995
Page 14