REGISTERED CHARITY NUMBER: 1166889
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
ELSECAR COMMUNITY NURSERY
Xeinadin Barnsley Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

ELSECAR COMMUNITY NURSERY
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Reference and Administrative Details
Report of the Trustees
Independent Examiner's Report
Statement of Financlal Activities
Balance Sheet
Notes to the Financial Statements
9 to 14

ELSECAR COMMUNITY NURSERY
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES
REV E A Sanderson
Mr N Spencer
PRINCIPAL ADDRESS
30A Hoyland Road
Hoyland
Barnsley
S74 OPB
REGISTERED CHARITY NUMBER
1166889
INDEPENDENT EXAMINER
Xeinadi n Barnslev Limited
12 Victoria Road
Barnsley
South Yorksh i re
S70 2BB
Page I

ELSECAR COMMUNITY NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charlty for the year ended 31 March 2025, The
trustee5 have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102} (effective l January 20191.
OBJEcfivES AND ACTIVITIES
Objectives and aims
Elsecar Community Nursery operates from a purpose-built facility and is dedicated to providing high-quality,
inclusive early years childcare for children and families in Elsecar and the surrounding communities.
The Nursery places health and wellbeing at the centre of its provision and is committed to supporting children to
thrive emotionally, socially, physically and developmentally. This commitment underpins the Nursery's Happy Child
philosophy, which is guided by the following core principles:
Providing caring, safe and stimulating environments
Supporting learning through interaction, exploration and discovery
Promoting balanced, high-quality nutrition
Delivering engaging a nd developmenta Ily appropriate activities
Enabling children to learn and grow through play
Page 2

ELSECAR COMMUNITY NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES
Significant actlvltles
During the year, Elsecar Community Nursery delivered a wide range of stimulating indoor and outdoor activities
designed to reflect children's individual interests and developmental needs. All provlslon is planned in accordance
with the Early Years Foundation Stage (EYFS) framework.
The Nursery benefits from a vibrant, well-resourced environment, including a dedicated library and sensory area,
which encourage curiosity, creatlvity and challenge. The outdoor learning space is available year-round and includes
an artificial surface, enabling consistent outdoor play and learning in all seasons.
The Nursery provides places for children aged two to five years, offering both fee-paying sessions and
government-funded places for eligible two-, three- and four-year-olds. The setting is fully inclusive and able to meet
the needs of children with additional need5, SUPPOrted by an experienced on-site Special Educational Needs
Coordinator ISENCO).
All staff are quallfled, experienced early years practitioners and are actively supported to engage in ongoing
professional development. This commitment ensures continuous improvement in practice and consistently
high-quality learning experiences for children.
The Nursery provides healthy snacks for children, supported by a voluntary weekly parental contribution. Parents
and carers are asked to provide a healthy packed lunch for children attending during lunchtime sessions.
Parental Involvement
Elsecar Community Nursery places Strong emphasis on positive partnerships with parents and carers. Families are
encouraged to actively engage with the Nursery, contribute ideas, and support the everyday running of the setting.
Prospective parents are welcomed to visit the Nursery to meet staff and view the facilities.
Parents are asked to provide personal care items such as nappies, wipes, creams and spare clothing, which are
clearly labelled and used exclusively for their child. To support individual care and learning, parents are a150 asked to
complete an "All About Me form, available via the Nursery or through the parents, information resources.
Public benefrt
Elsecar Community Nursery operates from a secure, self-contained site located behind Elsecar Holy Trinity Primary
School, accessed via Church Street. While situated adjacent to the school, the Nursery is independent and benefits
from its own secure entrance.
The Nursery is a registered charity, governed by a committee of local Trustees and delivered by a dedicated staff
team. It forms part of a wider local vision to provide accessible, high-quality childcare that supports families,
employment and early childhood development within the community.
In setting its objectives and determining activitie5, the Trustees have had due regard to the Charity Commission's
guidance on public benefit. The activities delivered throughout the year clearly demonstrate how the Nursery's work
provides benefit to children, families and the wider community.
Page 3

ELSECAR COMMUNITY NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable actlvities
During the year, Elsecar Community Nursery continued to evolve following its transition to registered charity status.
With the support and oversight of the Board of Trustees, the Nursery ha5 Strengthened its governance arrangements
while maintaining a safe, stim ulating and nurturing environment for children.
The quality of provision is evidenced by the Nursery's most recent Ofsted inspection, which resulted in a "Good
rating.
The Nursery provides high-quality childcare for children aged two to five years, delivered by a skilled workforce with
qualifications ranging from Level 3 through to Level 6 and Early Years Teacher Status {E￿51.
Strong relationships with parents and carers are actively promoted from the outset of each child'5 journey. Families
are encouraged to Vi51t the Nursery, meet the staff team and familiarise themselves with the learning environment.
Demand for places has continued to grow, reflecting the Nursery's strong reputation locally. However, the Trustees
remain mindful of ongoing financial pressures, particularly rising operational and staffing costs, which present
challenges to long-term sustainability.
FINANCIAL REVIEW
Reserves policy
The Trustees recognise the importance of maintalning appropriate free reserves to support the Nursery's future
development and financial resilience as activity levels increase.
As the charity is still in its early stages, no specific reserves target has yet been set. During the year, the Trustees
undertook a detailed review of income and expenditure and Implemented a significant restructuring of staffing
arrangements. The impact of these change5 is reflected in the financial results for the year.
Budgets and financial projections have been prepared based on expected levels of occupancy. The Trustees are
satisfied that forecast income is sufficient to meet anticipated expenditure and to enable the Nursery to continue
operating for the foreseeable future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Elsecar Community Nursery is governed by its Trust Deed and operates a5 a Charitable Incorporated Organisation
(cio).
Recruitment and appointment of new trustees
The Board of Trustees seeks to ensure that its composition remains appropriate to the scale and complexity of the
organisation's activities. Trustee recruitment 15 undertaken with regard to the skills, experience and commitment
required to support effective governance.
Trustee training is an ongoing process. Induction is provided where necessary, and Trustees are encouraged to
remain informed about their legal duties and responsibilities, including developments in charity and company
legislation.
Related parties
The charlty maintains a close working relationship with Forge Community Partnership and its subsidiary
organisations, supporting shared community-focused objectives.
Page 4

ELSECAR COMMUNITY NURSERY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Approved by order of the board of tru5tee5 on 11 December 2025 and signed on its behalf by:
Mr N Spencer- Trustee
Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ELSECAR COMMUNITY NURSERY
Independent examlner's report to the trustees of Elsecar Community 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 2025.
Responsibilities and basis 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 20111'the Act'l.
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 Commlssion under Section
145{5}(b) of the Act,
Independent examlner'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 Report5} 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 concern5 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.
M4JJ
Scott Mell
Xeinadin Barnsley Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB
11 December 2025
Page 6

ELSECAR COMMUNITY NURSERY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
Unrestrlcted
fund
2024
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
8.250
1,867
Other trading activities
Investment income
207.570
181
148,766
187
Total
216,001
150,820
EXPENDITURE ON
Charitable actlvltles
Costs for generating funds
207,859
178,128
NET INCOME/(EXPENDITURE)
8,142
127,308)
RECONCILIATION OF FUNDS
Total funds brought forward
13,637
40,945
TOTAL FUNDS CARRIED FORWARD
21,779
13,637
The notes form part of these financial statements
Page 7

ELSECAR COMMUNITY NURSERY
BALANCE SHEET
31 MARCH 2025
2025
Unrestricted
fund
2024
Total
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
902
28,270
2,711
21,676
29,172
24,387
CREDITORS
Amounts falling due within one year
(7.393)
110,750)
NETCURRENT ASSErs
21.779
13,637
TOTAL ASSETS LESS CURRENT LIABILITIES
21.779
13,637
NEf ASSErs
21,779
13,637
FUNDS
Unrestricted funds
21,779
13,637
TOTAL FUNDS
21,779
13,637
The financial statements were approved by the Board of Trustees and authorised for issue on 11 December 2025 and
were signed on its behalf by:
Mr N Spencer- Trustee
The notes form part of these financial statements
Page 8

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
(A) general information and basis of preparation
The flnancial statements of the charity, which is a public benefit entity u nder 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 (FRS 1021 (effective l January 20191,,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charitie5 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 f ina nci31 statements. The nature of the charity's operations and principal activities
are the provision of nursery services.
The financial statement5 are prepared on a going concern basis under the historical c05t convention,
modified to include certa i n 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 signif icant accounting policies applied in the preparation of these f inancia I statements are set out below.
These policles have been consistently applied to all years presented unless otherwise stated,
Crltlcal accounting judgements and key sources of estlmation 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 a55ets
and liabilities Wlthin the next financial year.
(B) funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives 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 statements.
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 financlal statements.
(C) income recognition
All incoming re50u rce5 are included in the Statement of Financial Activities ISOFAI when the charity is legally
entitled to the income after any performance conditions have been met, the amount can be measured
reliably and itls probable that the income will be received.
No amount is included in the financial statements for volunteer time in line with the SORP IFRS 102}. Further
detail is given in the Trustees, Annual Report.
Page 9
continued..

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES- continued
(c) Income recognition
Income from trading activities includes income earned from fundraising events and trading activities to raise
funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds
and is recognlsed 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) expendlture recognition
All expenditure is accounted for on an accruals basis and has been classif led under headi ngs 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 measu red reliably.
(E) taxation
The charity is exempt from tax on its charitable activities.
(F) pension costs and other post-retlrement benefits
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 creditor5 receivable/payable withln one year
Debtors and creditor5 Wlth no stated interest rate and receivable or payable within one year are recorded at
transcation price. Any losses arising from impairment are recognised in expendlture.
OTHER TRADING ACTIVITIES
2025
2024
Fees and vouchers
207,570
148,766
Income from other trading activities £207,570 {2024: £148,766) of which £NIL12024: £NILI was attributable
to restricted and £207,57012024.. £148,766) was attributable to unrestricted funds.
Page 10
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
INVESTMENT INCOME
2025
2024
Deposlt account interest
181
187
TRUSTEES, REMUNERATION AND BENEFITS
There were no tru5tees' remuneration or other benefits for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
STAFF COSTS
31.03.25
31,03.24
Wages and salaries
National Insurance
Pension contributions
169,636
3,977
2,993
139,178
1,472
2,249
176,606
142,899
Average number of employees
14
14
No employees received emoluments in excess of £60,000.
The total amount of employee benefits received by key management personnel was £23,464 12024
£22,787). The CEO considers its key management personnel to comprise the manager and deputy.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other debtors
Prepayments and accrued income
902
959
1,752
902
2,711
Page 11
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Other creditors
Accruals and deferred income
3,750
723
2,920
6,250
447
4,053
7,393
10,750
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted fund5
General fund
13,637
8,142
21,779
TOTAL FUNDS
13,637
8,142
21,779
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlrted funds
General fund
216,001
(207,859)
8,142
TOTAL FUNDS
216,001
(Z07,859)
8.142
Comparatives for 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
127,3081
13,637
Page 12
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2025
MOVEMENT IN FUNDS- contlnued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
150,820
1178,128)
127,308)
TOTAL FUNDS
150,820
(178,128}
127,308)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
In funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
40,945
119,166)
21,779
TOTAL FUNDS
40,945
119,166)
21,779
A current year 12 months and prior year 12 months combined net movement in funds, included in the above
are as follows:
Incomlng
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General fund
366,821
(385,987)
119,166)
TOTAL FUNDS
366,821
1385,987)
119,166)
Page 13
continued...

ELSECAR COMMUNITY NURSERY
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 MARCH 2025
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 14