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|||||||||| |---|---|---|---|---|---|---|---|---| |Pca’|Trustees’ Annual|Report for the|period| |MEEa|ee|From|Dayist|MonthSeptember|| 2022Year|To| 3istDay|‘AugustMonth|Year| |SectionA|Reference|and|administration|details| **----- End of picture text -----**
## Charity name St Mary’s Nursery, Camberley cwernanescaiyichnomiy| Registered charity number (if any) } 1168824 Charity’s principal address |Watchetts Recreation Ground Park Road Camberley, Surrey Posteo) SSC=*diGUTS SRS **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |,|Names|of the|charity|trustees who|manage|the|charity| |Trustee name|Office|(if any)|ear|to appoint trustee|(if an| |rms|[onsen|[Rgreenerreron [esr| |4|Revd Andrew|Chair| |Knowles| |2|[Kay|Rothwell|Resigned 2028|oT| |——S«|~SSsC<~“~“‘“~<~idSC“CS~C<~<~;~*~‘~*~S~SC~*™| |s[SueDu|n|_|Tmstee| |6 [|Revd Anne Mitchel|Resigned 2023.||S| |CdCCSC~C~‘“‘~*~*™| |r[soatkinson|[Triste|«iTS| |nO| |wp| |Names|of the trustees|for the|charity,|if any,|(for example,|any|custodian|trustees)| |[Name|t—“‘S|iC|Dates acted|if not for whole|year| **----- End of picture text -----**
Names and addresses of advisers (Optional information) Type of adviser Name Address HR Consultant Personnel Aspect House, Pattenden Lane, Marden TN12 9QJ Consultants Ltd H & S Consultant Just Safety Market House, 27 Lenhen Street, Alton Hampshire GU34 1HG Name of chief executive or names of senior staff members (Optional information) , Mrs Susan Gauntlett — St Mary’s Nursery Manager TAR , 4. March 2012 7 , ## Section B Structure, governance and management a - Description of the charity’s trusts Type of governing document CIO — FoundationF RegisteredF 18°th August 2016 “ (eg. Gust dead, constitution} - How the charity is constituted Charitable Incorporated Organisation iag. trust, association, company} Trustee selection methods Elected and recommendations from existing Trustees and PCC {eg. appointed by, slecied by} - Additional governance issues (Optional information) You may choose to include St Mary’s Nursery is registered with Ofsted (reg no. EY556342) and ts a additional information, where member of the Early Years Alliance. relevant, about: * policies and procedures The nursery has policies and procedures that are reviewed annually. We adopted for the induction and |have a child protection policy in place and DBS checks are carried out on training of trustees; all staff and trustees in line with the Statutory Requirements of the EYFS. - e the charity’s organisational . gs . . . structure and any wider All trustees give their time voluntarily and do not receive any remuneration network with which the charity |" benefits. The trustees meet on bi-monthly the finance officer and the works; senior leadership team attend the meetings. - °* trustees’relajonshippares; consideration with; any relatedof thisThedifferent team, trusteesaspectsminutes haveof setare the up takennursery. a sub-committeeat everyThe Chairmeeting teams andbyVice the whoChair Clerk are responsible are to themembers Trustees forof - . major risks and the system and circulated to the trustees and leadership team. and procedures to manage , them. - Section C - Objectives and activities | The aim of the nursery is to advance the education and social development of pre-school children by providing a stimulating and secure - Summary of the objects of the | &"vironment with a Christian ethos in which children are encouraged to charity set out in its learn through child-initiated play. governing document The charity promotes and delivers access to affordable, flexible and high quality childcare provision. TAR 2 March 2012 Our activities further the public benefit by supporting the needs of the children and families, through promoting the importance of community involvement in childcare. ; We work closely with Surrey Heath Family Support Centre, other local nursery settings and the local authorities to promote the wellbeing of our children and their families. We work in partnership with the local feeder schools to ensure a smooth transition for children when they move from nursery to reception. Summary of the main ; activities undertaken for the We are based in an accessible community setting to ensure that all public benefit in relation to families are able to benefit from our provision ensuring inclusivity. — these objects (include within ; this section the statutory We promote the care, safety, education, health and wellbeing of the declaration that trustees have | children in our community enabling them to thrive. had regard to the guidance issued by the Charity Commission on public benefit) . Additional details of objectives and activities (Optional information) You may choose to include further statements, where relevant, about: ® policy on grantmaking; ; - policy programme related investment; - e contribution made by volunteers. TAR 3 March 2012 Section D Achievements and performance _ f t : . ‘ Ss . We have had installed more permanent outdoor shelters over the shieverante of the charity learning areas this was funded by the deprivation funding we receive. during the year The shelters provide shade from the sun and shelter from the rain. This enables children to spend more time outside in all weathers. This particularly benefits the vulnerable children that may not have access to an outdoor area athome. We continue to support our FEET (Free Early Education for Two’s) funded two year olds and EYPP (Early Years Pupil Premium) children by providing the government food vouchers. We aiso hosted a winter coat exchange where we received donations of child and adult coats for anyone who needed them. The ‘In the Moment Planning’ approach is established in our practice. Along with elements of the ‘Curiosity Approach’ which encourages us to create the ‘thinkers & doers’ of the future by providing an environment that inspires curiosity. We have taken elements of Reggio Emilia philosophy, which encourages children to take a lead in their learning and Hygge creating a warm and inviting environment for good wellbeing. The outdoor and indoor environments have evolved by using upcycled items reducing waste. We have provided charitable sessions for some of our most vulnerable families to support the wellbeing of the children and their families. in the holidays we supported our families by providing food vouchers, a lending library, free resources via our online system. We had an increasing number of Special Educational Needs children with a range of needs some with very complex needs to whom we provide 1:1 adult support. A large part of our cohort are FEET funded two year olds and children with English as an additional language. We also have children who are on Child Protection Plans (CPP) or are Children In Need (CIN). : We adapted our environment to support all children’s individual needs. At the end of summer term, we had 26 children successfully transition to school. The trustees are committed to investing in personal development of all the nursery team:- - e The nursery manager completed the Thrive Licensed Practitioner course. This will provide support in emotional wellbeing and selfregulation to children. - e The Deputy Manager completed the Designated Safeguarding Lead training. - e The Lead Practitioner attended Early Talk Boost training which supports children with social and language development delay as an impact of the pandemic. - * Three staff members have nearly completed the Level 3 Diploma. ° All staff received mentoring and coaching on our new approach to observations and assessments. TAR 4 March 2012 Section D Achievements and performance All staff received salary increases from 1st January 2023 (early increase due to the cost of living crisis) due to the national minimum wage increase. a TAR 5 March 2012 **----- Start of picture text -----**
Section E
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Financial review.
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-| Reserve policy: Brief statement of the charity’s policy on reserves To ensure that we hold enough money in our Reserve account to cover statutory redundancy payments, rent for four months and staff wages for four months. We have chosen four months as this would give ample notice period to the parents and Surrey for funding. e Direct Charitable Expenses £40,000.00 « Indirect Charitable Expenses £16,000.00 e Redundancy £10,000.00 « Repairs and Maintenance £ 8,000.00 e Total Reserve £74,000.00 Details of any funds materially in deficit ## Further financial review details (Optional information) You may choose to include Funds are obtained through a combination of Government Funding and wet ; . Session Fees for services provided by the Nursery. additional information, where . oe : 1s . relevant about:. There is also: a Plimited amount raised through‘ fundraising: which we ¢ fo cts plough directly into the Nursery. We continue to raise funds for the the charity’s principal Nursery outside area. sources of funds (including any fundraising), We mace excess funds £6,978.07. The excess funds were from Total e how expenditure has funding and will be used towards the continuing garden project. supported the key objectives of the charity; e investment policy and : objectives including any ethical investment policy adopted. ## SectionF **----- Start of picture text -----**
—_— Other optional information
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Section G Declaration
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_ The trustees declare that they have approved the trustees’ report above. **----- Start of picture text -----**
Signed on behalf of the charity’s trustg es
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\__ fN
ot
Position (eg Secretary, Chair
' Ghair, etc) ,
Date 4 WV Mp2
6 March 2012
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TAR TAR 7 ￿12 . ## Independent Examiner’s Report to the Trustees of St Mary’s Nursery, Camberley (Registered Charity no. 1168824) I report on the accounts of St Mary’s Nursery for the year ended 31 August 2023 which are set out on the attached pages in respect of an examination carried out under section 145 of the Charities Act 2011 (“the Act”). ## Respective responsibilities of the Trustees and the examiner The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Act and that an independent examination is needed. It is my resposability to : - e Examine the accounts under section 145 of the Act; e Follow the procedures laid down in the General Directions given by the Charity Commisioners under section 145(5) (b) of the Act; and - e State whether particular matters have come to my attention. ## Basis of independent examiner’s statement My examination was carried out in accordance with the General Directions given by the Charity Commisioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as a trustees concerting any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do not express an audit opinion on the view given by the accounts. ## 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: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. The accounts do not accord with those records; or 3. 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. 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. **----- Start of picture text -----**
Kim Swain MA (Oxon) FCA
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Date: 9 } 4| Le2F
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Radford & Sergeant Limited Building 3 ; Watchmoor Park Camberley Surrey GU15 3YL Signed By ## SUSAN GAUNTLETT Date Signed 2024-04-16 09:42:32 Email manager@stmarysnurserycamberley.co.uk Printed Name Susan Gauntlett | IP Address 2a00:23a8:4cc0:fa01 :f9e8:6ca4:4f3e:b2d3 Browser User Agent Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/123.0.0.0 Safari/537.36 Edg/123.0.0.0 Name of signatory Sue Gauntlet z ) ## Independent Examiner’s Report to the Trustees of St Mary’s Nursery, Camberley (Registered Charity no. 1168824) | I report on the accounts of St Mary’s Nursery for the year ended 31 August 2023 which are set out on the attached pages in respect of an examination carried out under section 145 of the Charities Act 2011 (“the Act”). ## Respective resposabilities of the Trustees and the examiner The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Act and that an independent examination is needed. ## It is my resposability to : - . . - e Examine the accounts under section 145 of the Act; - e Follow the procedures laid down in the General Directions given by the Charity Commisioners under section 145(5) (b) of the Act; and - e State whether particular matters have come to my attention. **----- Start of picture text -----**
)
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## Basis of independent examiner’s statement My examination was carried out in accordance with the General Directions given by the Charity Commisioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as a trustees concerting any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do not express an audit opinion on the view given by the accounts. — ## Independent examiner’s statement [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: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act, or 2. The accounts do not accord with those records; or 3. 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. 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. ## Kim Swain MA (Oxon) FCA ## Date: Radford & Sergeant Limited Building 3 Watchmoor Park Camberley Surrey ; GU15 3YL ; St Mary’s Nursery Camberley ## STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD FROM 1 SEPTEMBER 2022 TO 31 AUGUST 2023 ee ee Ronds Funds Funds Funds. Be Bela Be ‘Donationsand legacies | 3A 143,184.60, 46,236.38 189,420.98 181,049.89[|] Other tradingactivities vceeee cic veutbustaonay ture van wfoveuuey sin vwaseneoed rrr rr a ‘Otherincome 3 108081 ah 408081 597.88 ‘Charitableactivities = St 166,904.47 42,521.20 209,425.67) |[203,731.78] ‘TotalExpenditure= s_[166,904.47] 42,521.20 209,425.67 _ 203,731.78 _ St Mary’s Nursery Camberley : ## BALANCE SHEET AS AT 31 AUGUST 2023 ; | **----- Start of picture text -----**
de Bonds) 00 Pd Funds
a en cr ee ee
i ; : | 4,498.41 ; i 5,953.42 |
Debtors EE BSLBS, 15,024.50 |
‘Cashatbank andinhand =) 127,096.582 122,224.23 |
'Total current assets en30648-4338 7,248.73 |
iPAYE/PensionAccrualsiBEIBL 3055.82720000 Fe,1S 600.00 694.59
iTotlnetassets—S”*=“C*‘“‘™S™SS”*;‘“‘;‘“‘CRSSSCSOSSS*S*~*~<~StCi‘“‘«ia TS
‘Funds of the Charity : ct : : : :
(Unrestricted funds N3849.75 0, 108,086.86
‘Restricted income finds 9, 90RST 16,186.39|
Weingart
' A $ - : i : i
Approvedby The Trustees on PN Mary Zot ~~ode
jAnd signed on it's behalf by:. ‘ Rify A ALN a bY : aat eej crannies
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## St Mary’s Nursery Camberley ## NOTES TO THE FINANCIAL STATEMENTS 1 Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation The financial statements have been prepared in accordance with 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 ofIreland (FRS 102) - (Charities SORP (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). St Mary’s Nursery Camberley meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). b) Preparation of the accounts on a going concern basis The accounts are prepared on a Going Concern basis. ¢) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. a) Tangible fixed assets Se a , Tangible fixed assets are stated at their historic cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use. The assets’ residual values, useful lives and depreciation methods are reviewed if there is an indication of significant change since the last reporting date. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Office equipment - 33% straight line ## e) Fund accounting Unrestricted funds are available to spend on activities that further any ofthe purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work or for specific research projects being undertaken by the Trust. As at 31 August 2023 the Trust’s funds consisted of £111,349 of unrestricted funds (21/22: £108,086) and £19,901 of restricted funds (21/22: £16,186). " ## f) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - e Expenditure on raising funds - e Expenditure on charitable activities - « Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## g) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash in transit is included. ## h) Costs relating to the activities All costs relate to the single charitable activity of childrens nursery services. ## 2 Legal status of the Trust The Trust is a Charitable Incorporated Organisation and has no share capital. ## 3 Income **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |Grants|provided|by thegovernment|:|189,420.98| 181,049.89| |Session fees|naearepnn nent|2S2OLIS| 33,820.65|| |‘Bank|interest received|ee POSBT| |Fe|ti avevinniy|vast|winsome O958L| |PSUOETY COMME|ae|snned|an|en nen|fee|te| **----- End of picture text -----**
4 Restricted Funds |‘Surrey WinterFoodGrant=
‘Balance at 1stSeptember2022.00
‘Fundinginthe year
i 2,025.00|
Less:Expended
in 2022/23,
2025.00|
Remaining
ee| |---| |‘PupilPremium| |:Balance
at IstSeptember2022
4, 267.46|| |‘Less:Expended
in 2022/23
N97| |;BalanceatlstSeptember2022)0s1,574.39 |
‘Fundingintheyear
9921.26|| |Balance at IstSeptember 202200
‘Fundingintheyer
‘Less: Expendedin 2021/220s
Remaining eee nee
fee| |‘DisabilityFunding| |EarlyIntervention/Discretionary
Funding =
“Balance
at IstSeptember202200
‘Fundinginthe year erent321964,32| |Remaining| |Fixed Assets
‘Balance asat IstSeptember2022,
5,953.42
‘Depreciationintheyear
99.01
Remaining
ee he te
ng4,154.41| |‘Overall-allRestrictedfunds
‘Balanceat 1stSeptember2022,
16,186.39|
‘Fundinginthe year
46,236.38|| : ## 5 Analysis of resources expended **----- Start of picture text -----**
||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |vine|webu|wee swn,|caneee|.|{Unrestricted|Funds"|(Restricted Funds!|00000) Total|0)|Total| |:|;|:|;|i|:|;|we|atewenees|sere|dene|mre|coe|a|neers|ol| |‘Pupil|Premium|Purchases|.|||i|;|1,297.71|426771|||"2348.15.| |‘Resources|:|3|‘|713.28|||:|:|i|713.28|;|:|803.14|;| |i Winter Food|Programme|Purchases|3|i|:|2,025.00||.|{2,025.00|,|||2,610.00| |y|A|Hi|A|.|v|H|i|Mi nets|wee|nn meer|sees| |‘Advertisingand Marketing fo|BIBSOO|eecer|anmenee wefan,|wenadO|S|00D ea|Teac| |jAudit andBoca|oO|epee nna (2020050|600,00| |‘Building Maintenace.||ROTO|29710|3,055.60| |‘Depreciation(Deprevation fundingee|expemsescece|ety|cerns ainie ares|[teeta]|tceune eeeereemeebnceed comesaneenniwre|n|e|cedeb|e|e|e|wedSBS1799.01|||GIBwee|eee cope|ndsT99OL|F|seomee|soctnmene 223020 i| |‘Garden|Maintenance)|NSO|sO|270.00!| |‘Telephone and|Internet|i|:|1,485.69|||t|ee|_|1.|3:485.69|,|1,288.89||| **----- End of picture text -----**
6 Tangible fixed assets |COST
te
‘Atl September2022000
‘Additions|tue
ne ane, SQUAPMEnE
8,651.04
|
344,00)| |---|---| |‘Disposals eee|| |‘At31 August202300° °°|8995.04| |AtlSeptember2022. 0
Charge fortheyear
“At31 August2023000|ss
2,697.62
2799.01
|
496.63|| |“At3iAugust2022
00|953.42| ## 7 Debtors |‘TradeDebtors
|
2,469.38
Prepayments
sg 082.47|6,441.98
|
1082.52:| |---|---| |8558S|15,024.50| ## 8 Creditors |‘Aceruals
720.00
600.00
|
‘Trade Creditors 8
E970
2,634.30|
PAYE/Pension
8055.82
4767.55.
‘Wagespayable 10,927.04
|
SE
3,895.52
18,928.89-| |---| 9 Independent examiner’s fee bo coool eet 720005 0 600.00 - ## 10 Related Parties There were no related party transactions in the year. . ## Independent Examiner’s Report to the Trustees of St Mary’s Nursery, Camberley (Registered Charity no. 1168824) I report on the accounts of St Mary’s Nursery for the year ended 31 August 2023 which are set out on the attached pages in respect of an examination carried out under section 145 of the Charities Act 2011 (“the Act”). ## Respective responsibilities of the Trustees and the examiner The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Act and that an independent examination is needed. It is my resposability to : - e Examine the accounts under section 145 of the Act; e Follow the procedures laid down in the General Directions given by the Charity Commisioners under section 145(5) (b) of the Act; and - e State whether particular matters have come to my attention. ## Basis of independent examiner’s statement My examination was carried out in accordance with the General Directions given by the Charity Commisioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as a trustees concerting any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do not express an audit opinion on the view given by the accounts. ## 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: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. The accounts do not accord with those records; or 3. 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. 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. **----- Start of picture text -----**
Kim Swain MA (Oxon) FCA
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Date: 9 } 4| Le2F
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Radford & Sergeant Limited Building 3 ; Watchmoor Park Camberley Surrey GU15 3YL Signed By ## SUSAN GAUNTLETT Date Signed 2024-04-16 09:42:32 Email manager@stmarysnurserycamberley.co.uk Printed Name Susan Gauntlett | IP Address 2a00:23a8:4cc0:fa01 :f9e8:6ca4:4f3e:b2d3 Browser User Agent Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/123.0.0.0 Safari/537.36 Edg/123.0.0.0 Name of signatory Sue Gauntlet z ) ## Independent Examiner’s Report to the Trustees of St Mary’s Nursery, Camberley (Registered Charity no. 1168824) | I report on the accounts of St Mary’s Nursery for the year ended 31 August 2023 which are set out on the attached pages in respect of an examination carried out under section 145 of the Charities Act 2011 (“the Act”). ## Respective resposabilities of the Trustees and the examiner The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Act and that an independent examination is needed. ## It is my resposability to : - . . - e Examine the accounts under section 145 of the Act; - e Follow the procedures laid down in the General Directions given by the Charity Commisioners under section 145(5) (b) of the Act; and - e State whether particular matters have come to my attention. **----- Start of picture text -----**
)
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## Basis of independent examiner’s statement My examination was carried out in accordance with the General Directions given by the Charity Commisioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as a trustees concerting any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do not express an audit opinion on the view given by the accounts. — ## Independent examiner’s statement [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: 1. Accounting records were not kept in respect of the charity as required by section 130 of the Act, or 2. The accounts do not accord with those records; or 3. 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. 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. ## Kim Swain MA (Oxon) FCA ## Date: Radford & Sergeant Limited Building 3 Watchmoor Park Camberley Surrey ; GU15 3YL ; St Mary’s Nursery Camberley ## STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD FROM 1 SEPTEMBER 2022 TO 31 AUGUST 2023 ee ee Ronds Funds Funds Funds. Be Bela Be ‘Donationsand legacies | 3A 143,184.60, 46,236.38 189,420.98 181,049.89[|] Other tradingactivities vceeee cic veutbustaonay ture van wfoveuuey sin vwaseneoed rrr rr a ‘Otherincome 3 108081 ah 408081 597.88 ‘Charitableactivities = St 166,904.47 42,521.20 209,425.67) |[203,731.78] ‘TotalExpenditure= s_[166,904.47] 42,521.20 209,425.67 _ 203,731.78 _ St Mary’s Nursery Camberley : ## BALANCE SHEET AS AT 31 AUGUST 2023 ; | **----- Start of picture text -----**
de Bonds) 00 Pd Funds
a en cr ee ee
i ; : | 4,498.41 ; i 5,953.42 |
Debtors EE BSLBS, 15,024.50 |
‘Cashatbank andinhand =) 127,096.582 122,224.23 |
'Total current assets en30648-4338 7,248.73 |
iPAYE/PensionAccrualsiBEIBL 3055.82720000 Fe,1S 600.00 694.59
iTotlnetassets—S”*=“C*‘“‘™S™SS”*;‘“‘;‘“‘CRSSSCSOSSS*S*~*~<~StCi‘“‘«ia TS
‘Funds of the Charity : ct : : : :
(Unrestricted funds N3849.75 0, 108,086.86
‘Restricted income finds 9, 90RST 16,186.39|
Weingart
' A $ - : i : i
Approvedby The Trustees on PN Mary Zot ~~ode
jAnd signed on it's behalf by:. ‘ Rify A ALN a bY : aat eej crannies
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## St Mary’s Nursery Camberley ## NOTES TO THE FINANCIAL STATEMENTS 1 Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparation The financial statements have been prepared in accordance with 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 ofIreland (FRS 102) - (Charities SORP (FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). St Mary’s Nursery Camberley meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). b) Preparation of the accounts on a going concern basis The accounts are prepared on a Going Concern basis. ¢) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. a) Tangible fixed assets Se a , Tangible fixed assets are stated at their historic cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use. The assets’ residual values, useful lives and depreciation methods are reviewed if there is an indication of significant change since the last reporting date. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Office equipment - 33% straight line ## e) Fund accounting Unrestricted funds are available to spend on activities that further any ofthe purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work or for specific research projects being undertaken by the Trust. As at 31 August 2023 the Trust’s funds consisted of £111,349 of unrestricted funds (21/22: £108,086) and £19,901 of restricted funds (21/22: £16,186). " ## f) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - e Expenditure on raising funds - e Expenditure on charitable activities - « Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## g) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash in transit is included. ## h) Costs relating to the activities All costs relate to the single charitable activity of childrens nursery services. ## 2 Legal status of the Trust The Trust is a Charitable Incorporated Organisation and has no share capital. ## 3 Income **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |Grants|provided|by thegovernment|:|189,420.98| 181,049.89| |Session fees|naearepnn nent|2S2OLIS| 33,820.65|| |‘Bank|interest received|ee POSBT| |Fe|ti avevinniy|vast|winsome O958L| |PSUOETY COMME|ae|snned|an|en nen|fee|te| **----- End of picture text -----**
4 Restricted Funds |‘Surrey WinterFoodGrant=
‘Balance at 1stSeptember2022.00
‘Fundinginthe year
i 2,025.00|
Less:Expended
in 2022/23,
2025.00|
Remaining
ee| |---| |‘PupilPremium| |:Balance
at IstSeptember2022
4, 267.46|| |‘Less:Expended
in 2022/23
N97| |;BalanceatlstSeptember2022)0s1,574.39 |
‘Fundingintheyear
9921.26|| |Balance at IstSeptember 202200
‘Fundingintheyer
‘Less: Expendedin 2021/220s
Remaining eee nee
fee| |‘DisabilityFunding| |EarlyIntervention/Discretionary
Funding =
“Balance
at IstSeptember202200
‘Fundinginthe year erent321964,32| |Remaining| |Fixed Assets
‘Balance asat IstSeptember2022,
5,953.42
‘Depreciationintheyear
99.01
Remaining
ee he te
ng4,154.41| |‘Overall-allRestrictedfunds
‘Balanceat 1stSeptember2022,
16,186.39|
‘Fundinginthe year
46,236.38|| : ## 5 Analysis of resources expended **----- Start of picture text -----**
||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |vine|webu|wee swn,|caneee|.|{Unrestricted|Funds"|(Restricted Funds!|00000) Total|0)|Total| |:|;|:|;|i|:|;|we|atewenees|sere|dene|mre|coe|a|neers|ol| |‘Pupil|Premium|Purchases|.|||i|;|1,297.71|426771|||"2348.15.| |‘Resources|:|3|‘|713.28|||:|:|i|713.28|;|:|803.14|;| |i Winter Food|Programme|Purchases|3|i|:|2,025.00||.|{2,025.00|,|||2,610.00| |y|A|Hi|A|.|v|H|i|Mi nets|wee|nn meer|sees| |‘Advertisingand Marketing fo|BIBSOO|eecer|anmenee wefan,|wenadO|S|00D ea|Teac| |jAudit andBoca|oO|epee nna (2020050|600,00| |‘Building Maintenace.||ROTO|29710|3,055.60| |‘Depreciation(Deprevation fundingee|expemsescece|ety|cerns ainie ares|[teeta]|tceune eeeereemeebnceed comesaneenniwre|n|e|cedeb|e|e|e|wedSBS1799.01|||GIBwee|eee cope|ndsT99OL|F|seomee|soctnmene 223020 i| |‘Garden|Maintenance)|NSO|sO|270.00!| |‘Telephone and|Internet|i|:|1,485.69|||t|ee|_|1.|3:485.69|,|1,288.89||| **----- End of picture text -----**
6 Tangible fixed assets |COST
te
‘Atl September2022000
‘Additions|tue
ne ane, SQUAPMEnE
8,651.04
|
344,00)| |---|---| |‘Disposals eee|| |‘At31 August202300° °°|8995.04| |AtlSeptember2022. 0
Charge fortheyear
“At31 August2023000|ss
2,697.62
2799.01
|
496.63|| |“At3iAugust2022
00|953.42| ## 7 Debtors |‘TradeDebtors
|
2,469.38
Prepayments
sg 082.47|6,441.98
|
1082.52:| |---|---| |8558S|15,024.50| ## 8 Creditors |‘Aceruals
720.00
600.00
|
‘Trade Creditors 8
E970
2,634.30|
PAYE/Pension
8055.82
4767.55.
‘Wagespayable 10,927.04
|
SE
3,895.52
18,928.89-| |---| 9 Independent examiner’s fee bo coool eet 720005 0 600.00 - ## 10 Related Parties There were no related party transactions in the year.