Charity Incorporated Organisatlon (CIO) Registered Number: 1191862 ALL SAINTS NURSERY SCHOOL Receipts and Payments Accounts and Statement of Assets and Liabilities st For Financial Year Ending 31 August 2024
All Saints Nursery School Index Page Structure Gov•rnan¢e and Management Trustees Annual Report Accounting Policies Indopendent Examlners Report Receipts and Payments Account Statement of Assets and Uabilities Notes to the Accounts
All Saints Nursery School Annual Report and Financial Statements For the Year Ended 31st August 2024 Page 1 Structure Governance and Management Charity Incorporated Organlsatlon Number: 1191862 Ragistered Office: Shidey Hall Church Street Whitstable Kent CT5 1PG Trustees: Harriet Blackmore Mia Davies Sarah Hadler Richard Nicholl Annabel Partridge Sallie Smtth Bank: Lloyds Bank PLC Indopendent Examiner: Brenda Peers-Ross 29 Drift Road Selsey West Sussex P020 OPW
All Saints Nursery School Annual Report and Financial Ststements For the Year Ended 31st August 2024 Page 2 Trustees, Annual Report The trustees present their annual report and accounts of the CIO for financial year ending 31st August 2024. Principal Activity To enhance the development and education of children under ststutory school age. Offering appropriate play, education and care facilities, family learning and extended hours groups. Providing high quality early years education to children aged 2- 4 years. Structure Govemance and Management All Saints Nursery School is registered with the Charity Commission as a Charity Incorporated Organisation {ClO). Achievements and Perfomiance During this academic year we also had 5 SEN children with most needing 1-2-1 care which meant we had to hire another member of staff. Any stsff sickness needed to be covered due ratio and 1-2-1 care meaning our staff costs were even higher. We were also met with the governments changes to what we could charge for - meaning we could no longer charge a lunchtime fee. Since the 2-year-old funding was introduced, we extended our hours for the younger children meaning we now have many more 2.5year olds needing much more personal care, stretching our stsff to maximum capability in every session. Fundraisin Income: £7,805.26 Expenditure.. £5,006.67 Cratlng a surplus of £2,798.59 Spring Fest was our most successful fundraising event raising £1,153. Sponsored Scoot was our most effective fundraising event raising £511.96 with no outgoings.
All Saints Nursery School Annual Report and Financial Statements For the Year Ended 31st August 2024 Page 3 Flnancial Review Stsffing Costs alone were £145,563 this is without the £1.635 we spent to ensure all reant training is up to date. Unfortunately. with the ever-increasing National Minimum Wage and very little increase in funding received from the Govemment for funded children. this is an inevitable outcome and one that we can do very little to change. Funding rates have barety risen since they were introduced years ago. and yet national minimum wage is increased every year. 2024 the increase was by 9.8%. Income for the year amounted to £156,822 expenditure £177.494 leaving a def1t of £20,672 (2023 deficrt £13,251) We are still waiting for our HMRC refund which will help balance the books this year, we are due £10.000 which will make our deficit very similar to the previous year- however, our income and expenditure is unlikely to change very mLKh and fear this deficit will only increase each ywar. Rlsk Management The Trustees have a duty to identify and review the risk of the organisation Ét is exposed to and ensure appropriate controls are in pla and monitored. Public Benefit The trustees consider the Charty Commission requirements regarding public benefits when planning its activities. Present and approved by the board of trustees at a committee meeting held on 201h July 2025 and signed on their behalf. Sarah Hadler Trustee
All Saints Nursery School Annual Report and Financial Statements For the Year Ended 31st August 2024 Page 4 Accounting Policies The financial statements of the CIO, which is a public benefit entity under FRS102, have been prepared under the historical cost convention and appropriate accounting standards. The accounts of the CIO have been prepared on a ReiptS and Payments basis. Incoming Resources All incoming recourses are induded in the accounts when reived. Resourc88 Expended All expenditure is included in the accounts when paid. Tangible Fixed Assets Depreciation is calculated to write down the cost of all fixed assets by instalments over aggregate all costs related to the expected useful lives. Equipment 250 of cost on a reducing balan basis.
Brenda Peers-Ross 29 Drift Road Selsey Chlchestsr West Sussex P020 OPW Independent Examiner'8 Report to the Trustoes ot. ALL SAINTS NURSERY SCHOOL Regi8torod Charity Incorporated Oryanisalion ICIOI Number: 1191882 I report on the accounts of the CIO for the year ended 31st August 2024. which are set. out on the attached Reipts ar¥J Payments Account and Slatemenl of Assets and LblIrtIeS on pages 6 to g. Re8PgCtlve r¢spon8lbllllie8 of trustoes and •xamln•r The trustees are responsible for the preparation of the accounts. The trustees consider that an audit 16 riot required for this year under seGtion 144 of the Chanties Act 2011 Ith8 Act) a1 that an independent examination is needed. Pag• 5 Having $8tisfied rnyse that the charity is not subieol lo an audit under charity law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145(1) ofthe Act: follow the procedures laid dovm in the general Direclrons given by the Charity Commission (under section 145(5){b) of the A¢t, as amended", and state whether particular matters have to my attenbon. Basis of indep9ndent oxaminerfs ststomgnt My examination was L¥rrth out in accordance with general Directions given by the Charity Commission. An exarninalion inclLMles a rewew of the accounting records kept by the charty and a comparison of the aoUnts presented with those records. It also includes consideration of any unusual items or disdosures of the accounts and seeking explanatn5 from you as trustees Conrning any such matters. The procedures vrKlertaken do not provide all the evidence that woukj be requira in an audit. and consequendy no opinion is given a$ to whether the accounts present a Inle and fair view" and the report is limited to those matters set out in the staiement below. Ind&pendent Examinfrr's slatement In connection wrth my examination. no matter has ¢4)ffÈ to my attentson.. which gives me reasonable cause to l)elteve that in any material respect. Ihe requirements.. to keep accountsng Tecords in aco)rdance with ts Charities Act 2011., and to prepare accounts which accord with the accounting records. compW with the 8ccounting requirements of Ihe Char[t5 Acl 2011 and with the method8 and prinuples of the Ststement of Recommended Practi.. Accounting and Reporting by Chaitiies. have not been met. or to which, in my opinion, attenknn shoukj be dravm in order to enabl8 a proper understanding of the accounts lo be reached. Brenda Peers-Ross FMAAT. ACIE 31d October 2025
ALL SAINTS NURSERY SCHOOL Reglstsrgd CIO Number- 1191882 P*g• 6 RECEIPTS AND PAYMEiifs ACCOUNT For the Poriod 31st AuguBt 2024 Charlty 2Q23 2024 UnreBtrkts( Restrict•d R8c•lpts Donation8 Charitabltr 8¢b"¥thes other Income Totsl recelpts tor the Year 70 Is3,8 2,784 10 148,279 509 146.798 10 146.279 509 146,798 153,968 2,784 Payments Charltable aetivltbes 177.494 177.494 160.049 160,049 Totsl Paym•nts for the Year 177.494 160,049 160,049 Not Re¢d(PaYMeISj 120.6721 120,6721 {13.2511 113,2511 Total fvrnjs brought forward 147.717 147,717 160,968 160,988 Totsl funds carrled fobward 127,046 14 ,717 147 717
ALL SAINTS NURSERY SCHOOL Reolstergd CIO Number: 1191862 Pthge 7 STATEMENT OF ASSETS AND LIABILITIES For the Pgrlod 31st August 2024 As At 31st August 2024 CK) 2024 Unr8stthte( R•strlcted Chority 2023 Assels: Flxed A8Ats 1,197 Cuff•ntAgsèts Cash at barTk and in hand 4 Stoc Debtots 126.147 126,147 146.220 300 146.220 3rx) 126.147 146,520 146.52 Liabllltles CredrtOfS.' olher Creditors.. ac(xual IE 525 525 525 525 Not Curr•nt A•sels 125,547 124647 145.995 145,995 126M45 126A4S 147,192 147,192 Reconc511atlon of Funds UnrestrlctgdlDgnated Roserves General reseNe 127.045 127.045 147.717 147.717 Debtofs, Creditors 600 525 147,192 525 147 192 126. Pr&8ented and approved by the Tnjstees at a ¢ornnth meÈh"ng held oft 20th July 2025 and signed on thgir behaW. &irah Hadl Twstee
ALL SNTs NURSERY SCHOOL RogiSter8d CIO NUM1. 1191862 Page 8 For the Perfod 31st August 2024 2024 Unrestrhcte( RtrIcted 2023 14ote 1 Charitable Acti¥itleg Fees Actiwties 147.782 6,186 153,968 147,782 6.186 153,968 139,621 6,658 146,279 139,621 6,658 146,279 Note 2 Other Income Equipment, other. etc Interest 2,107 677 2,784 2,107 677 2,784 249 260 249 260 509 Not• 3 Charitabl• Activiti05 Payments . Salaries PensSon costs Staft training Ctsmurnables and other #XnSeS Rent Utrlili98 Insuian Property repairs 0j Tnaintsnan¢e Telephones and broadband Equipm8nt including play V[pr[l Adrpini5tration. office costs Registration, rnemb8rship etc. Website Marketing, wblicity Bank charges Professional fees ACtIeS DepTeciatvJn 143,469 143,489 122,338 122.338 1,635 3,021 1.635 3.021 1.504 2,014 5,160 1,876 1,376 1.464 1,036 13,607 1,424 2,641 2,014 5,160 1,876 1.376 1,160 1.579 516 893 10,309 1.381 1.180 1.579 516 893 10,309 1.381 3,229 373 13.607 1.424 2.641 373 230 705 3,915 230 705 3,915 399 .049 244 2.972 244 2.972 1TIA94 177.494 160.049 16 Note 4 Cash at Bank Lloyds current account Lloyds fundraising account Lloyds deposit account Nalwesl 1277520 Natwest 13777025 2.363 1.(A1 54,105 63,929 4.689 126 147 89,939 2,853 53.428 89,939 2,853 S3,428 1,061 54,105 63,929 4,6B9 126 147 146.220 146.220
ALL SAINTS NURSERY SCHOOL NOTES TO THE ACCOUNTS Page 9 For the Period 31$t August 2024 Note B Fixed AB8ets Cost BalancÈ 8131.08.24 2024 Equlpmgnt 26,866 26,866 2023 26,866 26.866 Depreclatlon At 1st Septemb8r 2023 Chaige in year 25.270 399 25,669 Nei book value at 31st August 2024 1,197 Note 6 Unrn8tricted l Designated reyerv 01.07.23 Opgnlng Balan Transfer Inc¢)mlng ROUrceS Beiwe8A Resourc. Expended Funds 31.08.24 Closing Babane• General Reserve 147.717 156,822 147.717 156.822 177,494 177A94 127,045 127,045 Note 7 Ulllmat¢ Controlllng Party The charity 18 under the direct control of rts bod IrfTntstees, Ihe ofwhom a shon at ihe beginning of the Trustee's Report