**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR WINDMILL DAY NURSERY** ## **WINDMILL DAY NURSERY TRUSTEES ANNUAL REPORT** ## **FOR THE PERIOD FROM 1 JANUARY 2022 TO 31 DECEMBER 2024** The Trustees present their annual report with the accounts of the trust for the year ended 31 December 2024 ## **OBJECTIVES AND ACTIVITIES** The trust is an unincorporated body registered with the Charity Commission, number 1181466 Its objectives are: - to advance he education of children below school age by providing safe and satisfactory group which parents take part when appropriate, - to provide care for pre-school children on weekdays, and - to encourage other charitable activities through which parents may help their children. The trust operates Windmill Day Nursery, a children's day nursery situated at Yarburgh, Highfield Road, Ea Grinstead, West Sussex, RH19 2DX. In settling objectives and planning activities the Trustees have complied with the duty in section 17 of the Charities Act, and have given careful consideration to the Charity Commission's general guidance on publ ## **TRUSTEES** The Trustees who served during the year were: Saskia Levitt Hannah Searle (Chair) Jo Bates None of the Trustees received any remuneration. ## **ORGANISATIONAL STRUCTURE** In accordance with its constitution Windmill Day Nursery is run by a partnership of professional staff and committee made up of parents elected by the members. play, in 1st ic benefit. a trustee ## **WINDMILL DAY NURSERY BALANCE SHEET** ## **AS AT 31 DECEMBER 2023** |**FIXED ASSETS (Note 6)**
Tangible Assets
**CURRENT ASSETS**
Fees receivable and other debtors
CAF-deposit account
CAF-current account
CAF-fundraising account
Gold account
CAF-grant accounts
Petty cash
**CREDITORS: amounts falling due within one year**
Fees in advance
Fees deposit
Taxes and social security
Creditors and accruals
**Total assets less current liabilities**
**CREDITORS: amounts falling due after more than**
**one year**
**FUNDS OF THE CHARITY**
Unrestricted funds|**2024**
**£**
**£**
**Unrestricted Funds**
0
0
0
0
0
0
0
0|**2023**
**£**
**£**
**Unrestricted Funds**
0
0
0
0
0
0
0
0|**2023**
**£**
**£**
**Unrestricted Funds**
0
0
0
0
0
0
0
0| |---|---|---|---| ||0
0
0
0
0
0
0
0
0
0|0
0
0
0
0
0
0
0
0
0
0
0|| ||||| ||||0
0| ||||| ||||0| These financial statements were approved by the Trustees and authorised for issue on 24 August 2023 , a are signed on their behalf by: Hannah Searle Ind ## **WINDMILL DAY NURSERY STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** |**INCOMING RESOURCES**
Fees
Donations, LEA Funding and Grants
Fund raising
Investment income
Other incoming resources
**RESOURCES EXPENDED (Note 3)**
**Charitable Activities:**
Staff costs
Other
Management administration
Costs of generating funds (note 3)
**TOTAL RESOURCES EXPENDED**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
**TOTAL FUNDS BROUGHT FORWARD**
**TOTAL FUNDS CARRIED FORWARD**|**2024**
**£**
**£**
**Unrestricted Funds**
0
0
0
0
0|**2024**
**£**
**£**
**Unrestricted Funds**
0
0
0
0
0|**2023**
**£**
**£**
**Unrestricted Funds**
0
0
0
0
0|**2023**
**£**
**£**
**Unrestricted Funds**
0
0
0
0
0| |---|---|---|---|---| ||0
0
0
0
0
0
0
0
0||0
0
0
0
0
0
0
0
0|| |||||| |||||0
0| |||0||0| **WINDMILL DAY NURSERY NOTES TO THE ACCOUNTS** **FOR THE YEAR ENDED 31 DECEMBER 2024** ## 1. **BASIS OF PREPARATION** ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised transaction value unless otherwise stated in the relevant notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice Reporting by Charities preparing their accounts in accordance with the Financial Reporting Stan in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, the Financial Reporting Stan in the UK and Republic of Ireland (FRS102), and the Charities Act 2011. The charity constitutes a public benefit as defined by FRS102. ## **1.2 Going concern** There are no factors that give rise to any doubts about the ability of the trust to continue as a g ## **2. ACCOUNTING POLICIES** ## **2.1 Recognition of income** Income is included in the Statement of Financial Activities (SOFA) when: - the charity becomes entitled to the resources - it is more likely than not that the Trustees will receive the resources: and - the monetary value can be measured with sufficient reliability ## **2.2 Offsetting** There has been no offsetting of assets and liabilities, or income and expenditure, unless require the FRS 102 SORP or FRS 102. ## **2.3 Grants** Grants and donations are only included in the SOFA when the general income recognition crite to 5.12 FRS 102 SORP). In the case of performance related grants, income must only be recogn extent that the charity has provided the specified goods or services as entitlement to the grant the performance related conditions are met (5.16 FRS 102 SORP). ## **2.4 Investment income** This is included in the accounts when receipt is probable and amount receivable can be measu ## **2.5 Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal r constructive obli committing the charity to pay out resources and the amount of the obligation can be measured certainty. ## **2.6 Redundancy cost** The charity made no redundancy payments during the reporting period. ## **2.7 Deferred income** No material item of deferred income has been included in the accounts. ## **2.8 Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. ## **2.9 Basic financial instruments** The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 Subsequent measurement is as per paragraphs 11.17-11.19 FRS 102 SORP. ## **2.10 Tangible fixed assets for use by the charity** These are capitalised if they can be used for more than one year. They are valued at cost and d 20% per annum on the reducing balance for equipment and over 3 years for computer equipm ## **2.11 Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at se after any trade debtors or amount advanced by the charity. Subsequently, they are measured a other consideration expected to be received. d at cost or e: Accounting and ndard applicable dard applicable going concern. ed or permitted by ria and met (5.10 ised to the t only occurs when red reliably. gation d with reasonable 7 FRS 102 SORP. epreciated at ent. ettlement amount at the cash or ## **WINDMILL DAY NURSERY NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** |**3. ANALYSIS OF EXPENDITURE**
**3.1 Expenditure on charitable activities**
Food and refreshments
Gifts and donations
Rent
Play equipment, materials, activities and events
Repairs and maintenance
Sundries
Cleaning contracts
Depreciation & loss on disposal
PLA, training and recruitment
**3.2 Support costs**
Printing and photocopying
Telephone and internet
Insurance and subscriptions
Bank charges and interest
Payroll fees and accountancy
Legal and professional
**3.3 Fund raising costs**
Advertising and purchases
Other
**4. FEES FOR EXAMINATION OF THE ACCOUNTS**
Independent examiner's fees
**5. STAFF COSTS**
Staff salaries
Temporary staff
**6. TANGIBLE FIXED ASSETS**
**Cost:**
At 1 January 2021
Additions
Disposals
At 31 December 2021
**Depreciation:**|**2024**
**£**
0
0
0
0
0
0
0
0
0|**2023**
**£**
0
0
0
0
0
0
0
0
0| |---|---|---| ||0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
**£**
0
0
0
0|0| |||0
0
0
0
0
0| |||0| |||0
0| |||0| |||0| |||0
0| |||0| |||| |||| |At 1 January 2021
Charge for the year
Disposals
At 31 December 2021
Net book value at 1 January 2021
Net book value at 31 December 2021|0
0
0
0
0
0| |---|---|