REGISIERED &TOPLIS REPORTOFThETrUSYEE5AND UNAUDrrED ANANaALsfATEMEpirs FOR ThEYEARENDED31AUGUST2024 FOR DANDELION DAYNUR5EAY AND KIDSCLUB Dunw &Toptis Llmired 18 Northgate SIEaford ntolnshlrp NG34 7BJ iyyiILvfj)1271. duncantoplis.co.uk ffjl O
DANOEiTh DAY NURSERY AND MIDSCLUB COPITENfsoFThE FiNIJ4CIALSTATEMENTS FOR THEYEAR ENDED 31AUGVST 2024 Report of¢heTn I to 3 llldependent ExamihEf'5 Report staiementofFvUArtl¥IEs Balan¢eSheet Cash FlwStat•Mont Notestothecash RowSt*ement Notestothe Anandalstataiieiits 9 to 14 Det4181 siatementof Fhandal Att15¢5 15 to 16
DANDEUC DAY NURSERY AND KIOSCWB REFJRTOFThETRUSTEES FOR ThE YEAR ENDE03IAu6UIO24 The tru51ee5 present their report wlth the financlal statements of the charky for the year ended 31 August 2024. The trustees adopted the provblons of AcntIng and Reportlng by Charfties: Statement of Recommended Prattice applicable to charkies prEp8rin8 their arcounts in accordance wi(h thE Firsancial Reportiw Standard applicaNe In the UK and Republic of Ireland IFRS 1021 leffeve l January20191. IXJEcnvES ANDAaMmES ObEecti¥es and aims The objetti¥t to provide exceptlonal educatlon and ehildc•rÈ lacilltiÈS to meet thÈ hEeds Of service personnel. a5 per the servre covenani. andthe wldercommunty. The aim of Charity 15 to efflhancÈthe dEvÈlarffientand educatlon of chlldreTh by: - Offering appropriate care. development8hd Pfaul1eS. - Promotingstaff trainin8. - Encourawng members to become Invofved In the xtfvlues ofthe charty. - Esurfng opportuniti?5 ore equal H7ilable forall ch"Idren, regardless ol ra, CUttre1 gender, abilityorrellglon. - Encaura&nE the study of rhè neÈds of such children and thelrfamilles in order to imprv4e services offered. PromOtin8pbllt interest in and recognition of the needsof such Children and thelr famllies the k)t area. Publkbenef The trustees confirm th are aware of the guldance contalnÈd In the Chlty Commlsslon'$ 8Èneral bWKlan public Fkneft and feel thatthè onEolnB supportolthe local ccmmwnlty byoperaiing the Nueryand Kids Club meansthe5eguiddlne5 are meL ACHIEVEMENT ANO PERNCE CharttabJEaLkntie5 (kcupanryRate Thp otcupancy rate5 for202312024 adetailEd below: UnderThrÈe 41142 plates wÈrÈfillÈd. - OvErThree 60160 places were filled. Khls. Club. trrm tlme 32140 placeswere ffllled. . Kxl's Club- HolaY 10118 were filled FUraISIngAIeS - Dec 23 Chrlstmas Fayre £990.20 DEC 23 Cauliflower Cards £216.10 - Apr24 EasrerBunny Hop £936 Enhancementof Fadlky Contlnue to deler in-knuse tralning whlch 11 Ènhance the Nursery and fid$ tlub ahd to sourtÈ 4)propriate outshde virtual irainingwhÈn required. -TD tontiUtttsenhace outdoor re50UTCE5 ta enable stsff to delNer appropriate, enKdEire karningexFeriences. - Contlnupd upgrade of tsnguage resour$. Donlons - Sep 23 RAFConln8sby£428.12 Fundva15knBforOthwCh•rhles - Ott23 McWill3n £121.46 - t4ov23 Children in Need £171.92 - Oec 23 Christtna5 JutnkEr Day £68.22 - Mar 24 Comic Rellef £175.32 Grnnts . - Oec 23 Lincolnshire CC£I.296 -Jun 24 UrKolt)shire CC £2,78d.32 FIMANaALREVIEW P{pa1 funL4n8sLwr ScJurce5 of inccme primarilyinclud2 feeSigovprnmerbt fundin8{pr*JEd for pre-sch1 placeslBTrnts and fundr&sirg. Re$eNes polky A totsl funds resètrve of E243.168 eKlsted at the end cl the finaTrcpal year 2023n4. Thi5 incorporated a designated re5eNe of £155,¢X4J whlch ts earmarked for planned Investmentln the settlngand any requlred UndancY pawnents. Page I
OANDEUON DAY NURSERY AND KIDSC REPORTOFTrSETRUSTeES FOR ThE YEAR ENDED 3IAUGusf1024 FUTUREPLAN5 Fwdralskng Fundralslng wlll be carrled out to= -To purchase resources lithking to Eartyyears Well-BEifflB and language. ImFwovemefflt - contin to enh8nce all outdoorplaywea5 Includlng the develjpment ofThe Annexe8ardpTr. - Redemratlon throughout the seuirg. mucruRE. GOVERNANCEAIIO IMNAGEMEIIT GDveinin¥ dDcument The charttble IncorporatÈd organisatu)n L4 control it5governingdocurnernL Eered on Ilth February 2022. RecNltmentandappokntmÈnt 01newtntS TrusteÈs arp appolnted In accordan with the Charity'sconstltutlon. Or8anlsatlorLal struclw TrItee$ Theie 15 no maxlmum Trumberoftrustees thatcan beappolnted butthe must be a minirnum of three. Staff or manager, one a&$18nt managÈr and one deputy rnager. Teachlngstaff 31 teachiTr8 5tafl. Admkn15tratlvestaff One adminlfinance as5151. Supportstaff One ttok, tsvo kitchen assistant and two housekeepin8Staff. Dttlslon makw Day4trday manaymÈnt Yhe manager is employed trustees to carry the day-ttrday runnlng of the nursery. The manager provhyes reports to the trustee& Thère are quartèrly trustep5' rneelinE5 held each year. chaired thE chairnian of trustees. matters a determlned by a majority of vote& The trustees may make and aknr rule5 for the conduct of thelr business. the summoning and condutt of iknelr mvetin85and the custodyof documen nwagement remunerathn Key marjagement remunÈratiDn 15 52t by thE Trustee5 05 part annual appra1 proce55. The appropriotene55 rekvance of the remunerafjon poucy is vIewed annualtyand en5ure5th thenursery remalns Co5tent with pay rates in the lo(al area. r¢15kmanaKement The trustees activew rellew the makir r15k5 fatrd by the tharfty on a re8ular basls and bdleve ihat the currently leyd of reseryes are malntained at an èpproprlate levd to provide sufficlent resourtes in the event ol aifveFse ctsnditlon. The trusteÈs have also con5idÈred the aperètional bu5ine55 risks faced by the charity and wnfirm that in their View they have e5tabli5hed yrf5tem5 to mitlgate most s*nifitantrisks. RERREKeANDADMINisfpAmV8 DETAILS Re8lstwed Charlty number lJ97887 Prkncw addr•sS 419, 4193 and 613 ainton Park Tatter5hall Urntolnshire LN4 4QZ Page 2
DANDEUONOAYNURSERY ANO KIDSCWB REPORTOFTHETRUSfEES FOR ThE YEAR ENDED 31AVQJSf 2014 Trustees Mrsj PrOr Ms C Stritkland Gutt Msm Matthew5 O I P Tomkinson STGld Ms C E 5trickland Ire$d 12.7.241 M He8arty Mrs D M Bo88 lappointed 12.7.241 Ind&dent Éxamkner Keith Philllps FCA DurKan & Toplls Umlted 18 North8ate Sa10rd LSntoknshirp NG34 78J 17 +&fS ZttLr Approved bycrderolthe board oftrust@es Dn................,.......................,.... 54gnedon its behaJF . MSC tricWènd-Trustee
INDEPENDEKfEXAMINER'SREPOATTOTHeTRusfEES OF DANDELTh DAYNURSERY AND KIOSaUB IndepeeN eNaMIMes reporttothelhe¢stsf O•rKlelion DayNwseryandKSd5Club I report to the charity trustee5 on my examlnatlon of the accounts cl Dandenon Day Nursery and Kkls Club (the Trust) for thp yEar endÈd 31 AuEUSt 2024. RespJnsl>lNtksand bxlgof report A5 the charity trustees of the Trusi are responsible forihe wparntlon of the a¢wunts In acwrdante wth the requlrements ol the Charftles 20111'theAct'l. I rA)rt In rE5PECt of tlly Examination of thp TrusV5 accounts carrled out under Sectlon 145 of t Act and In carrying out mv eKamlnatio I have followed 811 appllcable Dlrections given bythe Charity Commtssion under Section 14515llbl of the Act IrAèpendeNt examln&s stmÈt SlncÈ your ch¥W5 gros5 income exceeded £25J.000 your examlner rnust be a mÈmtér of a f15ted body. l ¢an confirm th l am qualbfth to undertake the examination becèuse l am è member ol the InstitutE of ChartErpd knuntant5 in Engnd and W?les. whith is one ofthe ltsted bodles. I hwe completed my ex8mlnath)n. I conflrm that no material matter5 hwe come to my attentn In connectk]n th the examlnatlon 81¥ing me cause ta believethat Ih any malerlal respect: accountin8 record5 were not kept in ¥e5PEcr of theTnJst as requlred bysertlon 130(ItheAct.' or theaccounts do notaccord wlth thosÈ rEcards,' or thE accounts do not comply with the applicabk requlrements wncernlng the fom ahd tontetht Df atthunts sei out in the Charities IILcDunts and Reportsl Regulations 2CX)8 other than any TequirEment that the accounts ge a tru? and far eW whi¢h is not a mattercorbsidered as partof an independent examlnation. I h•ie no conrn5 and have come 8eros5 no other matters in conneclioTh with the ex3mination to which attention showld be drawn In thl%report in orderto enable a proper understandlng the acrount5 to be reached. Keith Phillips FCA The lthstituteof ChartEred Accountsnts In England and Wales Duan & Topli5 limited 18 NDrthEate S103ford Llncolnshlre N634 781 Dattr......... Page4
OANDELthY4 DAYNURSERY AND KIDsauB STAIEMENTOF FINANcIALAlvffiE5 FOR THEYEAR ENDED 31AU2Dl4 2024 Total funds 2023 Total funds Unrestritted fund5 RÈstrfctEd funds Notes INCOME ANO ENDOWME•ifs FROM CharhablE actlvftle5 Nursery ènd tthen 860,025 864,105 734,302 OthertradiTrg activibes Investhent income 4262 3,845 4,262 3,845 4.IL 1,437 Totsi 868.132 872.212 719.239 EXPENDrruREON Ratslng funds 4033 4,013 5,6n Nur5eryad kitthen 849.255 4,080 853345 74L950 Total 853,298 4,080 8S7378 747.622 NINcoMvl¢XptNoffllAej 14.834 14.834 17,7831 RECONaLiAfON OF HIND5 Totallund5 brought f(rfward 22&334 228,334 236,117 TOTALFUNDS CAIIRIED FIThARD 243.168 243,168 22&334 The notes form part dthesefinan¢lal statements Page 5
OANDELION DAYNURSERY ANO KIDS CLUB BAL4NCESH 31 AUGUST 2024 2024 Total nds 2023 Total IndS Unrpstricted lund5 Restrtcted JTrJs PIDtes FIXEDASSErs Tanb assets li 2259 22,859 17A53 CURRENT ASSErs Stoc DEbtors Cash at bank and In hènd 12 13 1,331 3.321 286,619 1.331 3,321 288.549 1.330 4.849 27L929 1930 zgi.271 l930 293,201 27&108 CREDITCth5 Armuntsfalllng duewithln ane year 14 115.9621 11.930 1170921 IJ23271 27S.>J9 275,309 26S,88J TOTALA55rr5 LE55CURRENTUABIUmES 298.168 298,168 283.334 PAOVIYON5 FOR UABiITIES ISS,Q)Dl 155J)L¥Jl 155,orx>i plA&sErS 243.16B 243,168 228,334 FUNDS Unrestricted funds 243.168 228,334 TOTALFUfr&ts 243,168 228,334 The fKancial 51ements were approved by the èoard of Tru5teE5 and authorisEd lor iE5uE on ... were signed on Its behalf bv.. and C strmd-TrUstee The noteslorm partoftheseftnan¢ial ststements P88e 6
DANDEUON DAYNVRSERY AND KIDSCWB CASH FLOW STATEMENT FOR THEYEI E14DED 31AUGusf2024 2024 2023 Notes C35h flowsftom opeMln8actl¥ltl&s Cash genÈrated from opration5 22.215 iioi Netcash prtsvidÈd by11u iTrl operating activitie5 22,215 Ca%hlJow5from kn¥esttsacttr¥ltle$ Purchase of tanglble fixed assets Interert recefved 19.4401 3045 14,0161 IA37 Netcash used In Invest5ngItIeS 15,5951 12,5791 Chan8e ITr rashand $heqUAlEts Inthe rewrtln8 pprlvd Cash and cash equfrAlont$ atthe *lnnlTr8of the rqwih)Kperfod 16.620 12,5891 271.929 274,S18 Cash and equl¥alEnts atthetndolthe rqportln8pwkd 18&549 271.929 The notes fvm partof the5efinanclal ststements Page 7
OANDEUON DAY NURSERY ANO XIDSCWB NOTESTOIHE CASH FLOW ATEME1 FOR THEYEAA ENDED >IAUGU5T Z014 RECONCIUATIONOF NET INCOMVIEXPENLITUREI ro i*fcA5H FLOWFROMOPERAIINGAcnvmES 2024 2023 Met kn£oml•xPènltuI&}fortTqportlDI pwrfod lasperth•5tatemont of FinanaalArtwitle51 Adlu5tmentsfor.' Depreciation charges Losson dlsposal of flxed assots Interest refved Ilncreasel/decrea5e In stotks Decrpa5ellincreeI in debtors Increèse in (dItorS 14,834 17.7831 4,034 3,078 2,593 11,4371 107 11,5311 4363 13,8451 1.528 5.665 Nei ush byllused Inloperathjns 21215 iioi ANALY515 OFCHANGESIN FUNDS At 1.9.23 C3sh fbw At 31.8.24 sh Cash ar bankand sn hantj 271,929 16,620 288,549 271.929 16,620 Total 271,929 16,620 288.549 The notesfoTm part dthe5efinancial statements Pège 8
DANDWON DAY NURSERY ANDKIDS CLUB NOTESTOIHE FINANCIALSTATEMEIS FOR ThEYEJI ENDED JIAUGU20Z4 8ask ofprowkn8th¢ finanrkl statemertS The flnanrial statements ol the charfty, whl¢h 15 a public benefrt entity under FRS 102, have ken prepared In atcordan wlth the Ch3rlties SORP IFRS 1021 'Accounting and Reportin8 by Charii¢es.' Statement of Recommended Prartlte appllcable to charitles kyeparlng theli a¢counts in 8CtordèncÈ with the Finèntial Reportin8 Standard applicab in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191,. FlThaKlal Reportln8 Standard 102 'The Flnancièl Reportw)8 standard applicaNe in the UK and RepblIC of Ireland, and the Cfvathtles Art 2011. The financial 5tatEments ha¥e bpen prepared under thp h15torfcal cost conventlon. IbKome All Income ts recognlsed In the Ststement of Fitsaniial tltIeS onEe the charity h45 entitlerrErt to the luN15. It i% probable that the Incomewill be rÈteDièd and the amourtcan be measured rpliaNy. abilities are recognised as expeTrdf(Lsre as 500n as there Is a kgal or constructfve oblgatK>n tommitting the charity to that exp2nditu, t is prob4We that a trin5fer of economlc benefits wlll be requlred In setdemenr and the amount of the obligation can be measured re11ably. Expendlture b accounted for on an accruaLs bas and has been cla55ified under hpadirw that aggrpgate all c05t related to the category. Where costs CnOt be dlredy attrlbuted to partlcular headings theyhavp bpen allocated to acthrities on a basLs con5tentwIth the use of e$0rs. TaTlbIefftX a55ets Depreclatlon Is provlded at the followit)g annual rate5 in Drdertowrite oNeach a55etover it5 estimatEd useful life. FIMtures and fittln8S ComwtÈrUipMÈTht 15% on reducin8 balance IS% Dn reducing baknnce The Charityha5 a poliryof capitali5ing individual Itemscostkngover£SLII Stock5 Stocks are valued at the bwer of cost and net realis8ble v81ue. aftèr makiry¥ due alhxvance fcr ob501ete and slow moving item5. YaNatlon The charlty ts exemptfrom taxdfi s tharftsble acVItIeS. Fundattountkn8 Unre5tritted fwndscan be used I xcordancewith the chav6table objectives atth2 dcr2tlon of the IrustEes. Restricted funds can be used for particular restrtcted purpo$Ès Within the obletts of thè charty- Restritt#)ns arise when sPeclÉd bythÈdohDrorwhpTr lund5 are raised for particular restricted purposes. Furtheiexpknation of the nature and purposeof each fund k lrncluded kn the notes to thefinanclal ststements. Pffi5kncostsaThJ otherpost-wedrementbetfits The tharlty operates a definèd tontribution pension sceme. Contribubons payabk to the charity's pension scheme ore charged to the Statsment af Flrttnclal ActDiftiesin thp PEriod towhirhthey retstp. OThER TRADINGAcnvmES 2024 2023 Fundrai5inE events 4,262 4,1 Page 9 continued...
OANDELkJl DAV NURSERY AND KIOSCLUB NOTESTO TrIEFINANCIALSTATEMENf5-¢ontlnued FOR ThEYEAR ENDED 31 AUGusf2024 INVEsfMENTINCC•AE 2024 2023 oephtaC(OUTrt interest 3N5 JA37 INCOME FR(hM CHAATABLE AcrivmES 2024 2023 Activity Nursery and kitchen Nursery and tchen Nursery and kltchen Sncome Grants retenipd 860,025 734,302 864.105 734,302 RAISING FUNDS OthertrodlnKactfvltle5 2024 2023 Depreclatlon Loss on saleof assets 4.033 3.079 2.593 4.033 5.672 Support b5ts Isve note 71 Direct Costs Tota NUery and t[hen 838,148 15.197 853345 Governance costs NUery and tthen 15,197 TRUSTEES, REMUNtRATIONAND BÉNEFTh5 The nutsery manager 3nd a55i5tant manager onty receNe remuneration in spert ol se¢vices undertaking these roles and notln respettof thelrservlce as trustee& Is permitted bythe Erust b02rd. The remunEration and Other taxablp benefits pald to the nursery manè8er and dèputy manager durfnE the rerlod comprtsed.. 2024 2023 Mtsj PriKtor. NurseryManaBErandTru5tee ReMneratIOn employer pÈnsv)n eontributlorks 3540 3540 MrsTGoubJ. M4n4piand TN5100 ReMneralOn Employer penslon tontrfbutlor6 335 25-30 ¢>5 op8ns•s ThewerE nu trustees. expen5e5 paid lortheye3reTrJed 31Augu5t 2024 nor for the year ended 31 AuEU5t 2023, Page 10 conOnuÈd...
DANDEUON DAY NLIRSERY ANO KID5CU 140TESTO THE FINANaALSTATEME14TS. contlnued FOR THEYEAR ENDED 31ALIGusf1024 AFFC05rs 2024 2023 Wage5 and salarie5 S(Klal security costs Othpr c05t5 683,359 611,573 34.998 10.724 12,453 738,412 657,295 The average monthly numberof empknyees durinEthe yearwas a5 fc41ow5.' 2024 2023 Cffice Se55ional staff membe Support 33 32 42 40 oemployees recel¥ed èmoluments in excE55 DfE60.IYM). COMPARATIVESFOR THESTATEMENTOF FINANALAVIIIE5 un1rtted funds Restrf¢ted fund5 Total fund5 INCOME AND ENDOWME*ITSFROM CharftabJ•actl¥ltlos NUery aftd kitchen 734.302 734,302 otrtraI(N8 advltles Inve5tmert income 4.IrAI 1.437 4.1 1.437 Total 739039 739,839 EXPENDITURE in8 funds S,672 5.672 Chadtable acil¥ltlE5 Nurseryand kitchen 741,950 741,950 Total 74722 747,622 NEf INCOMEAEXPENDITUREI 17,7831 17,7831 RECONCILIATION OFFUNDS Total funds brought fotward 236.117 236,117 TOTALFUNDSC4RRIED FORWARD 228334 228,334 P4e 11 continued...
O*NDELbJN DAYNURSERY AND l0$CluB OTESTO THE ANANCIALSTATEMENTS-wntSnued FORIHE YEAR ENDED 31AUGusf2014 IL TANGIBiE FIXED ASSErs tures and ftttlngs Compurer equlpment Totèls C05T At I SeptembEr2023 Additions 17.166 7,719 9.788 1,721 26.954 9.440 At31AuElJSt 2024 24,885 11,$09 36.394 At I September2023 4A35 36? 9.501 967 At 31 August 2024 7,502 6.033 13,535 NETBOOKVALue At 31 August 2024 17.383 SA76 22,SSg At 31 Augurt 2023 12.731 4.722 17,453 li oCKs 2024 2023 Stocks 1.331 1.330 13, DEBTOPS:AMoJNfs FALUNGOUE WITHIN ONEYEAR 2024 2023 Trade dèbtors Prepayments and accrued income 1,431 IR90 3D19 3.321 4&19 CREDrrops.. AMOUNTS FALLING DUE WITHIIJ 2024 2023 Trade credi(ors Othercredilor5 969 11,258 13,096 17.892 12.227 PROWSIONS FCII UABIUTIES 2024 2023 Provlsknns 55,0 55,C A historic rent and utilitles Pr%) has been Included Within thp finar131 stotEment5 due to uncertainty a5 to whethEr thèse will be ¢h4rged to the nur5Pry. Page 12 contirbued...
OANDEUON DAYNURSERY AND KIDsauB NOTESTOTHE ANANCIALSTATEMENfs-¢ontlnu•d FOR THEIE4R ENDEO 31AUGUST2024 i& •AOVEMENTiN FUNDS Net m0verne¢ in funds At 31.8.24 At 1.9.23 U511kIed fvnds Gera1 fund CesÈnated fund 73,334 155.Cl)D 14.834 88,168 155,(X)O 228,334 14.834 243,168 TOTAIFLDs 228.334 14.834 243,168 et Mment infunds, included in the atr¥e are as follows-. IncoTrn8 resources Resource5 Èxpended Movement in funds Unre51¥ktqd funds Gera1 fund 868.132 1853,2981 14.834 RestrktÈdfyS EtrE Hardshlp Grant Lincolnshire CC- Holidaysupport Fund 1,296 2.784 11.2961 12.7841 4.080 14.CeOI TOTAL FUNDS 872,212 1857.3781 14.834 cmpat$ formo¥eMent Infvnd5 Net moverneni In funds Al 31£.23 At 1.9.22 Unre5trktedfvwJ5 General fund t)esignated fund 81,117 155.(MJ) 17.7831 73.334 155.IXY) 236,117 17.7831 228,334 TOTAL FUNOS 236.117 17,7B31 228.334 CmiparaDve net movement In lund$, Sn¢Juded in theabove ère as foll IncominE ¥esourc2s Resources expended Movernent inlunds Vnreslrtrtedfvnds General fund 73939 1747,6221 17,7831 TOTAL FUNOS 7399 1747.6221 17.7831 PaBe 13 £ontinwd..,
DANDEUON DAY NU115ERY ANDKIOSCWB NOTESTO THE FINANCIALSTATEMENYS-¢ontlnued FOR THEYEAA ENDED 3IAUGvsf2024 16. MOVEMENT IN FUNDS- COntind Acurrentyear 12 months and prlorye8r 12 rnonth5 20mblned posknon * as follows- Net movement In fynds At 31.24 At 1.9.22 Unre5trirted fvnds General lund Desl6natedfuhd 81,117 155.(MXJ 7,051 88,168 155,CK¥J 236.117 7.051 243.168 TOTAL FUNDS 236.117 7.051 243,168 Acwrentyear 12 monthsaNI prir*ye•r12 month5 combined net movement in fvnds, iTrduded the atrnve are asfoll¢)ws'. IrKomlTrg resowces Resources expended Movement In funds UnrÈstrlctd GenEral fund 1,607,971 11.elX).9201 7.051 Restrtcted funds EYE Hardship Grart Uncolnshlre CC- H0lhJaYpport L296 1784 11,2961 12.7841 141WI TOTAL FUNDS 1.612,C61 I1.s.L1)j 7,051 Geheralfvnds Generalfvnd5 are lundsthat are avallèbk forthe charty In relath)n to Irsdayto day ath¥AtIos. Des&3natedfvr Designated funds e5@nt a reserye to mve¥ any d05ing dowTr costs should the clwrity cease to operate or any reason specific prolerts the Tru5reesare phTrThlngto undertake In the nearfutuie. Re5trkted fvls Local authority 8rants were r2cENed in the year ta support lamilie5 Wrth fcKid costs over the schoJl holiday& The5E yants weref¥llyexpended during the year. 17. RELATEDPARTYDISCLOSIIRES There were no related party transxtlons for the year ended 31 August 2024. wlth the ex11 of th? remuneratlon ol the nuT5ery maerand depLty manaBer35disc105ed in note& Page 14
DATIDELKYI DAY NURSERY AKIKIQSCLUB OAlLED 5fATEMENfoF HNANCNLAcfvrnES FOR THEYEAR ENDED JIAUGusf2024 2024 20Z3 INCOMEANO ENDOWMENTS Othevtradin8actkntkns Fundrai5in8 pvents 4,262 4,1 De¢ acrount interest 3NS 1.437 Charkabfe acthths Nurseryand kirchen Income Grnnts received 860,025 734,302 864,105 734.3 Totsl kntomlnR resowtes 871212 739039 EXPENDITLWtE o1hErtTrdln8artlhs Fixwresand fittings Computpr equlpment Loss on sale ef tanglble fL¥ed assets 3,067 966 2246 833 2,593 4,033 5,672 tharhableactMtle$ Wa8e5 SoEia15ecurity Penslons SundrEs Kltchen 3Dd grotrrtes Rcom actlvlty expenses Artsuppfies Repairs and tnaintenaTr FunLlrai5in8expen5es Officè expensEs and stationery Telephoneand broadband Nursery expendSture Webslte and advertlslng Sfdff welfare Insurafite Uniforrn Llcences and re8iStratitJn$ Supwrtfund expendiiure 683.359 42,600 12,453 113 34,891 11,649 2.327 10.106 2.749 12,747 5,584 3,333 723 2.356 4.997 1.286 2.OSS 4A20 611,573 34,998 10,724 171 28,801 6POI 929 10,097 2,710 7,767 4334 913 651 JJJ52 s57 1.905 2,350 838,148 731,1 Supptyttosts Govornantetosts Accountancy and Ip8al fee5 Recrultment Professionalde¥elopment 11,488 1,039 2,670 6A25 418 3.1( 15,197 10,349 Thls page does notfowm part of the5tatwtory fiwnrial 5tatErnents Page 15
DANDELTh DAYNURSERY AND oScWB DETAILEO sfAIEMENTOF FINANcIALA1TIES FOR THEYEAR ENDED 31AUGu2OI4 2024 2023 Ttstsi resources expended 857.378 747,622 Net Inwme/lÈxpeMlturel 14.834 17,7831 This poge doesnot lorm partof theststutoryflnandal siatements Page 16
REGISIERED &TOPLIS REPORTOFThETrUSYEE5AND UNAUDrrED ANANaALsfATEMEpirs FOR ThEYEARENDED31AUGUST2024 FOR DANDELION DAYNUR5EAY AND KIDSCLUB Dunw &Toptis Llmired 18 Northgate SIEaford ntolnshlrp NG34 7BJ iyyiILvfj)1271. duncantoplis.co.uk ffjl O
DANOEiTh DAY NURSERY AND MIDSCLUB COPITENfsoFThE FiNIJ4CIALSTATEMENTS FOR THEYEAR ENDED 31AUGVST 2024 Report of¢heTn I to 3 llldependent ExamihEf'5 Report staiementofFvUArtl¥IEs Balan¢eSheet Cash FlwStat•Mont Notestothecash RowSt*ement Notestothe Anandalstataiieiits 9 to 14 Det4181 siatementof Fhandal Att15¢5 15 to 16
DANDEUC DAY NURSERY AND KIOSCWB REFJRTOFThETRUSTEES FOR ThE YEAR ENDE03IAu6UIO24 The tru51ee5 present their report wlth the financlal statements of the charky for the year ended 31 August 2024. The trustees adopted the provblons of AcntIng and Reportlng by Charfties: Statement of Recommended Prattice applicable to charkies prEp8rin8 their arcounts in accordance wi(h thE Firsancial Reportiw Standard applicaNe In the UK and Republic of Ireland IFRS 1021 leffeve l January20191. IXJEcnvES ANDAaMmES ObEecti¥es and aims The objetti¥t to provide exceptlonal educatlon and ehildc•rÈ lacilltiÈS to meet thÈ hEeds Of service personnel. a5 per the servre covenani. andthe wldercommunty. The aim of Charity 15 to efflhancÈthe dEvÈlarffientand educatlon of chlldreTh by: - Offering appropriate care. development8hd Pfaul1eS. - Promotingstaff trainin8. - Encourawng members to become Invofved In the xtfvlues ofthe charty. - Esurfng opportuniti?5 ore equal H7ilable forall ch"Idren, regardless ol ra, CUttre1 gender, abilityorrellglon. - Encaura&nE the study of rhè neÈds of such children and thelrfamilles in order to imprv4e services offered. PromOtin8pbllt interest in and recognition of the needsof such Children and thelr famllies the k)t area. Publkbenef The trustees confirm th are aware of the guldance contalnÈd In the Chlty Commlsslon'$ 8Èneral bWKlan public Fkneft and feel thatthè onEolnB supportolthe local ccmmwnlty byoperaiing the Nueryand Kids Club meansthe5eguiddlne5 are meL ACHIEVEMENT ANO PERNCE CharttabJEaLkntie5 (kcupanryRate Thp otcupancy rate5 for202312024 adetailEd below: UnderThrÈe 41142 plates wÈrÈfillÈd. - OvErThree 60160 places were filled. Khls. Club. trrm tlme 32140 placeswere ffllled. . Kxl's Club- HolaY 10118 were filled FUraISIngAIeS - Dec 23 Chrlstmas Fayre £990.20 DEC 23 Cauliflower Cards £216.10 - Apr24 EasrerBunny Hop £936 Enhancementof Fadlky Contlnue to deler in-knuse tralning whlch 11 Ènhance the Nursery and fid$ tlub ahd to sourtÈ 4)propriate outshde virtual irainingwhÈn required. -TD tontiUtttsenhace outdoor re50UTCE5 ta enable stsff to delNer appropriate, enKdEire karningexFeriences. - Contlnupd upgrade of tsnguage resour$. Donlons - Sep 23 RAFConln8sby£428.12 Fundva15knBforOthwCh•rhles - Ott23 McWill3n £121.46 - t4ov23 Children in Need £171.92 - Oec 23 Christtna5 JutnkEr Day £68.22 - Mar 24 Comic Rellef £175.32 Grnnts . - Oec 23 Lincolnshire CC£I.296 -Jun 24 UrKolt)shire CC £2,78d.32 FIMANaALREVIEW P{pa1 funL4n8sLwr ScJurce5 of inccme primarilyinclud2 feeSigovprnmerbt fundin8{pr*JEd for pre-sch1 placeslBTrnts and fundr&sirg. Re$eNes polky A totsl funds resètrve of E243.168 eKlsted at the end cl the finaTrcpal year 2023n4. Thi5 incorporated a designated re5eNe of £155,¢X4J whlch ts earmarked for planned Investmentln the settlngand any requlred UndancY pawnents. Page I
OANDEUON DAY NURSERY AND KIDSC REPORTOFTrSETRUSTeES FOR ThE YEAR ENDED 3IAUGusf1024 FUTUREPLAN5 Fwdralskng Fundralslng wlll be carrled out to= -To purchase resources lithking to Eartyyears Well-BEifflB and language. ImFwovemefflt - contin to enh8nce all outdoorplaywea5 Includlng the develjpment ofThe Annexe8ardpTr. - Redemratlon throughout the seuirg. mucruRE. GOVERNANCEAIIO IMNAGEMEIIT GDveinin¥ dDcument The charttble IncorporatÈd organisatu)n L4 control it5governingdocurnernL Eered on Ilth February 2022. RecNltmentandappokntmÈnt 01newtntS TrusteÈs arp appolnted In accordan with the Charity'sconstltutlon. Or8anlsatlorLal struclw TrItee$ Theie 15 no maxlmum Trumberoftrustees thatcan beappolnted butthe must be a minirnum of three. Staff or manager, one a&$18nt managÈr and one deputy rnager. Teachlngstaff 31 teachiTr8 5tafl. Admkn15tratlvestaff One adminlfinance as5151. Supportstaff One ttok, tsvo kitchen assistant and two housekeepin8Staff. Dttlslon makw Day4trday manaymÈnt Yhe manager is employed trustees to carry the day-ttrday runnlng of the nursery. The manager provhyes reports to the trustee& Thère are quartèrly trustep5' rneelinE5 held each year. chaired thE chairnian of trustees. matters a determlned by a majority of vote& The trustees may make and aknr rule5 for the conduct of thelr business. the summoning and condutt of iknelr mvetin85and the custodyof documen nwagement remunerathn Key marjagement remunÈratiDn 15 52t by thE Trustee5 05 part annual appra1 proce55. The appropriotene55 rekvance of the remunerafjon poucy is vIewed annualtyand en5ure5th thenursery remalns Co5tent with pay rates in the lo(al area. r¢15kmanaKement The trustees activew rellew the makir r15k5 fatrd by the tharfty on a re8ular basls and bdleve ihat the currently leyd of reseryes are malntained at an èpproprlate levd to provide sufficlent resourtes in the event ol aifveFse ctsnditlon. The trusteÈs have also con5idÈred the aperètional bu5ine55 risks faced by the charity and wnfirm that in their View they have e5tabli5hed yrf5tem5 to mitlgate most s*nifitantrisks. RERREKeANDADMINisfpAmV8 DETAILS Re8lstwed Charlty number lJ97887 Prkncw addr•sS 419, 4193 and 613 ainton Park Tatter5hall Urntolnshire LN4 4QZ Page 2
DANDEUONOAYNURSERY ANO KIDSCWB REPORTOFTHETRUSfEES FOR ThE YEAR ENDED 31AVQJSf 2014 Trustees Mrsj PrOr Ms C Stritkland Gutt Msm Matthew5 O I P Tomkinson STGld Ms C E 5trickland Ire$d 12.7.241 M He8arty Mrs D M Bo88 lappointed 12.7.241 Ind&dent Éxamkner Keith Philllps FCA DurKan & Toplls Umlted 18 North8ate Sa10rd LSntoknshirp NG34 78J 17 +&fS ZttLr Approved bycrderolthe board oftrust@es Dn................,.......................,.... 54gnedon its behaJF . MSC tricWènd-Trustee
INDEPENDEKfEXAMINER'SREPOATTOTHeTRusfEES OF DANDELTh DAYNURSERY AND KIOSaUB IndepeeN eNaMIMes reporttothelhe¢stsf O•rKlelion DayNwseryandKSd5Club I report to the charity trustee5 on my examlnatlon of the accounts cl Dandenon Day Nursery and Kkls Club (the Trust) for thp yEar endÈd 31 AuEUSt 2024. RespJnsl>lNtksand bxlgof report A5 the charity trustees of the Trusi are responsible forihe wparntlon of the a¢wunts In acwrdante wth the requlrements ol the Charftles 20111'theAct'l. I rA)rt In rE5PECt of tlly Examination of thp TrusV5 accounts carrled out under Sectlon 145 of t Act and In carrying out mv eKamlnatio I have followed 811 appllcable Dlrections given bythe Charity Commtssion under Section 14515llbl of the Act IrAèpendeNt examln&s stmÈt SlncÈ your ch¥W5 gros5 income exceeded £25J.000 your examlner rnust be a mÈmtér of a f15ted body. l ¢an confirm th l am qualbfth to undertake the examination becèuse l am è member ol the InstitutE of ChartErpd knuntant5 in Engnd and W?les. whith is one ofthe ltsted bodles. I hwe completed my ex8mlnath)n. I conflrm that no material matter5 hwe come to my attentn In connectk]n th the examlnatlon 81¥ing me cause ta believethat Ih any malerlal respect: accountin8 record5 were not kept in ¥e5PEcr of theTnJst as requlred bysertlon 130(ItheAct.' or theaccounts do notaccord wlth thosÈ rEcards,' or thE accounts do not comply with the applicabk requlrements wncernlng the fom ahd tontetht Df atthunts sei out in the Charities IILcDunts and Reportsl Regulations 2CX)8 other than any TequirEment that the accounts ge a tru? and far eW whi¢h is not a mattercorbsidered as partof an independent examlnation. I h•ie no conrn5 and have come 8eros5 no other matters in conneclioTh with the ex3mination to which attention showld be drawn In thl%report in orderto enable a proper understandlng the acrount5 to be reached. Keith Phillips FCA The lthstituteof ChartEred Accountsnts In England and Wales Duan & Topli5 limited 18 NDrthEate S103ford Llncolnshlre N634 781 Dattr......... Page4
OANDELthY4 DAYNURSERY AND KIDsauB STAIEMENTOF FINANcIALAlvffiE5 FOR THEYEAR ENDED 31AU2Dl4 2024 Total funds 2023 Total funds Unrestritted fund5 RÈstrfctEd funds Notes INCOME ANO ENDOWME•ifs FROM CharhablE actlvftle5 Nursery ènd tthen 860,025 864,105 734,302 OthertradiTrg activibes Investhent income 4262 3,845 4,262 3,845 4.IL 1,437 Totsi 868.132 872.212 719.239 EXPENDrruREON Ratslng funds 4033 4,013 5,6n Nur5eryad kitthen 849.255 4,080 853345 74L950 Total 853,298 4,080 8S7378 747.622 NINcoMvl¢XptNoffllAej 14.834 14.834 17,7831 RECONaLiAfON OF HIND5 Totallund5 brought f(rfward 22&334 228,334 236,117 TOTALFUNDS CAIIRIED FIThARD 243.168 243,168 22&334 The notes form part dthesefinan¢lal statements Page 5
OANDELION DAYNURSERY ANO KIDS CLUB BAL4NCESH 31 AUGUST 2024 2024 Total nds 2023 Total IndS Unrpstricted lund5 Restrtcted JTrJs PIDtes FIXEDASSErs Tanb assets li 2259 22,859 17A53 CURRENT ASSErs Stoc DEbtors Cash at bank and In hènd 12 13 1,331 3.321 286,619 1.331 3,321 288.549 1.330 4.849 27L929 1930 zgi.271 l930 293,201 27&108 CREDITCth5 Armuntsfalllng duewithln ane year 14 115.9621 11.930 1170921 IJ23271 27S.>J9 275,309 26S,88J TOTALA55rr5 LE55CURRENTUABIUmES 298.168 298,168 283.334 PAOVIYON5 FOR UABiITIES ISS,Q)Dl 155J)L¥Jl 155,orx>i plA&sErS 243.16B 243,168 228,334 FUNDS Unrestricted funds 243.168 228,334 TOTALFUfr&ts 243,168 228,334 The fKancial 51ements were approved by the èoard of Tru5teE5 and authorisEd lor iE5uE on ... were signed on Its behalf bv.. and C strmd-TrUstee The noteslorm partoftheseftnan¢ial ststements P88e 6
DANDEUON DAYNVRSERY AND KIDSCWB CASH FLOW STATEMENT FOR THEYEI E14DED 31AUGusf2024 2024 2023 Notes C35h flowsftom opeMln8actl¥ltl&s Cash genÈrated from opration5 22.215 iioi Netcash prtsvidÈd by11u iTrl operating activitie5 22,215 Ca%hlJow5from kn¥esttsacttr¥ltle$ Purchase of tanglble fixed assets Interert recefved 19.4401 3045 14,0161 IA37 Netcash used In Invest5ngItIeS 15,5951 12,5791 Chan8e ITr rashand $heqUAlEts Inthe rewrtln8 pprlvd Cash and cash equfrAlont$ atthe *lnnlTr8of the rqwih)Kperfod 16.620 12,5891 271.929 274,S18 Cash and equl¥alEnts atthetndolthe rqportln8pwkd 18&549 271.929 The notes fvm partof the5efinanclal ststements Page 7
OANDEUON DAY NURSERY ANO XIDSCWB NOTESTOIHE CASH FLOW ATEME1 FOR THEYEAA ENDED >IAUGU5T Z014 RECONCIUATIONOF NET INCOMVIEXPENLITUREI ro i*fcA5H FLOWFROMOPERAIINGAcnvmES 2024 2023 Met kn£oml•xPènltuI&}fortTqportlDI pwrfod lasperth•5tatemont of FinanaalArtwitle51 Adlu5tmentsfor.' Depreciation charges Losson dlsposal of flxed assots Interest refved Ilncreasel/decrea5e In stotks Decrpa5ellincreeI in debtors Increèse in (dItorS 14,834 17.7831 4,034 3,078 2,593 11,4371 107 11,5311 4363 13,8451 1.528 5.665 Nei ush byllused Inloperathjns 21215 iioi ANALY515 OFCHANGESIN FUNDS At 1.9.23 C3sh fbw At 31.8.24 sh Cash ar bankand sn hantj 271,929 16,620 288,549 271.929 16,620 Total 271,929 16,620 288.549 The notesfoTm part dthe5efinancial statements Pège 8
DANDWON DAY NURSERY ANDKIDS CLUB NOTESTOIHE FINANCIALSTATEMEIS FOR ThEYEJI ENDED JIAUGU20Z4 8ask ofprowkn8th¢ finanrkl statemertS The flnanrial statements ol the charfty, whl¢h 15 a public benefrt entity under FRS 102, have ken prepared In atcordan wlth the Ch3rlties SORP IFRS 1021 'Accounting and Reportin8 by Charii¢es.' Statement of Recommended Prartlte appllcable to charitles kyeparlng theli a¢counts in 8CtordèncÈ with the Finèntial Reportin8 Standard applicab in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191,. FlThaKlal Reportln8 Standard 102 'The Flnancièl Reportw)8 standard applicaNe in the UK and RepblIC of Ireland, and the Cfvathtles Art 2011. The financial 5tatEments ha¥e bpen prepared under thp h15torfcal cost conventlon. IbKome All Income ts recognlsed In the Ststement of Fitsaniial tltIeS onEe the charity h45 entitlerrErt to the luN15. It i% probable that the Incomewill be rÈteDièd and the amourtcan be measured rpliaNy. abilities are recognised as expeTrdf(Lsre as 500n as there Is a kgal or constructfve oblgatK>n tommitting the charity to that exp2nditu, t is prob4We that a trin5fer of economlc benefits wlll be requlred In setdemenr and the amount of the obligation can be measured re11ably. Expendlture b accounted for on an accruaLs bas and has been cla55ified under hpadirw that aggrpgate all c05t related to the category. Where costs CnOt be dlredy attrlbuted to partlcular headings theyhavp bpen allocated to acthrities on a basLs con5tentwIth the use of e$0rs. TaTlbIefftX a55ets Depreclatlon Is provlded at the followit)g annual rate5 in Drdertowrite oNeach a55etover it5 estimatEd useful life. FIMtures and fittln8S ComwtÈrUipMÈTht 15% on reducin8 balance IS% Dn reducing baknnce The Charityha5 a poliryof capitali5ing individual Itemscostkngover£SLII Stock5 Stocks are valued at the bwer of cost and net realis8ble v81ue. aftèr makiry¥ due alhxvance fcr ob501ete and slow moving item5. YaNatlon The charlty ts exemptfrom taxdfi s tharftsble acVItIeS. Fundattountkn8 Unre5tritted fwndscan be used I xcordancewith the chav6table objectives atth2 dcr2tlon of the IrustEes. Restricted funds can be used for particular restrtcted purpo$Ès Within the obletts of thè charty- Restritt#)ns arise when sPeclÉd bythÈdohDrorwhpTr lund5 are raised for particular restricted purposes. Furtheiexpknation of the nature and purposeof each fund k lrncluded kn the notes to thefinanclal ststements. Pffi5kncostsaThJ otherpost-wedrementbetfits The tharlty operates a definèd tontribution pension sceme. Contribubons payabk to the charity's pension scheme ore charged to the Statsment af Flrttnclal ActDiftiesin thp PEriod towhirhthey retstp. OThER TRADINGAcnvmES 2024 2023 Fundrai5inE events 4,262 4,1 Page 9 continued...
OANDELkJl DAV NURSERY AND KIOSCLUB NOTESTO TrIEFINANCIALSTATEMENf5-¢ontlnued FOR ThEYEAR ENDED 31 AUGusf2024 INVEsfMENTINCC•AE 2024 2023 oephtaC(OUTrt interest 3N5 JA37 INCOME FR(hM CHAATABLE AcrivmES 2024 2023 Activity Nursery and kitchen Nursery and tchen Nursery and kltchen Sncome Grants retenipd 860,025 734,302 864.105 734,302 RAISING FUNDS OthertrodlnKactfvltle5 2024 2023 Depreclatlon Loss on saleof assets 4.033 3.079 2.593 4.033 5.672 Support b5ts Isve note 71 Direct Costs Tota NUery and t[hen 838,148 15.197 853345 Governance costs NUery and tthen 15,197 TRUSTEES, REMUNtRATIONAND BÉNEFTh5 The nutsery manager 3nd a55i5tant manager onty receNe remuneration in spert ol se¢vices undertaking these roles and notln respettof thelrservlce as trustee& Is permitted bythe Erust b02rd. The remunEration and Other taxablp benefits pald to the nursery manè8er and dèputy manager durfnE the rerlod comprtsed.. 2024 2023 Mtsj PriKtor. NurseryManaBErandTru5tee ReMneratIOn employer pÈnsv)n eontributlorks 3540 3540 MrsTGoubJ. M4n4piand TN5100 ReMneralOn Employer penslon tontrfbutlor6 335 25-30 ¢>5 op8ns•s ThewerE nu trustees. expen5e5 paid lortheye3reTrJed 31Augu5t 2024 nor for the year ended 31 AuEU5t 2023, Page 10 conOnuÈd...
DANDEUON DAY NLIRSERY ANO KID5CU 140TESTO THE FINANaALSTATEME14TS. contlnued FOR THEYEAR ENDED 31ALIGusf1024 AFFC05rs 2024 2023 Wage5 and salarie5 S(Klal security costs Othpr c05t5 683,359 611,573 34.998 10.724 12,453 738,412 657,295 The average monthly numberof empknyees durinEthe yearwas a5 fc41ow5.' 2024 2023 Cffice Se55ional staff membe Support 33 32 42 40 oemployees recel¥ed èmoluments in excE55 DfE60.IYM). COMPARATIVESFOR THESTATEMENTOF FINANALAVIIIE5 un1rtted funds Restrf¢ted fund5 Total fund5 INCOME AND ENDOWME*ITSFROM CharftabJ•actl¥ltlos NUery aftd kitchen 734.302 734,302 otrtraI(N8 advltles Inve5tmert income 4.IrAI 1.437 4.1 1.437 Total 739039 739,839 EXPENDITURE in8 funds S,672 5.672 Chadtable acil¥ltlE5 Nurseryand kitchen 741,950 741,950 Total 74722 747,622 NEf INCOMEAEXPENDITUREI 17,7831 17,7831 RECONCILIATION OFFUNDS Total funds brought fotward 236.117 236,117 TOTALFUNDSC4RRIED FORWARD 228334 228,334 P4e 11 continued...
O*NDELbJN DAYNURSERY AND l0$CluB OTESTO THE ANANCIALSTATEMENTS-wntSnued FORIHE YEAR ENDED 31AUGusf2014 IL TANGIBiE FIXED ASSErs tures and ftttlngs Compurer equlpment Totèls C05T At I SeptembEr2023 Additions 17.166 7,719 9.788 1,721 26.954 9.440 At31AuElJSt 2024 24,885 11,$09 36.394 At I September2023 4A35 36? 9.501 967 At 31 August 2024 7,502 6.033 13,535 NETBOOKVALue At 31 August 2024 17.383 SA76 22,SSg At 31 Augurt 2023 12.731 4.722 17,453 li oCKs 2024 2023 Stocks 1.331 1.330 13, DEBTOPS:AMoJNfs FALUNGOUE WITHIN ONEYEAR 2024 2023 Trade dèbtors Prepayments and accrued income 1,431 IR90 3D19 3.321 4&19 CREDrrops.. AMOUNTS FALLING DUE WITHIIJ 2024 2023 Trade credi(ors Othercredilor5 969 11,258 13,096 17.892 12.227 PROWSIONS FCII UABIUTIES 2024 2023 Provlsknns 55,0 55,C A historic rent and utilitles Pr%) has been Included Within thp finar131 stotEment5 due to uncertainty a5 to whethEr thèse will be ¢h4rged to the nur5Pry. Page 12 contirbued...
OANDEUON DAYNURSERY AND KIDsauB NOTESTOTHE ANANCIALSTATEMENfs-¢ontlnu•d FOR THEIE4R ENDEO 31AUGUST2024 i& •AOVEMENTiN FUNDS Net m0verne¢ in funds At 31.8.24 At 1.9.23 U511kIed fvnds Gera1 fund CesÈnated fund 73,334 155.Cl)D 14.834 88,168 155,(X)O 228,334 14.834 243,168 TOTAIFLDs 228.334 14.834 243,168 et Mment infunds, included in the atr¥e are as follows-. IncoTrn8 resources Resource5 Èxpended Movement in funds Unre51¥ktqd funds Gera1 fund 868.132 1853,2981 14.834 RestrktÈdfyS EtrE Hardshlp Grant Lincolnshire CC- Holidaysupport Fund 1,296 2.784 11.2961 12.7841 4.080 14.CeOI TOTAL FUNDS 872,212 1857.3781 14.834 cmpat$ formo¥eMent Infvnd5 Net moverneni In funds Al 31£.23 At 1.9.22 Unre5trktedfvwJ5 General fund t)esignated fund 81,117 155.(MJ) 17.7831 73.334 155.IXY) 236,117 17.7831 228,334 TOTAL FUNOS 236.117 17,7B31 228.334 CmiparaDve net movement In lund$, Sn¢Juded in theabove ère as foll IncominE ¥esourc2s Resources expended Movernent inlunds Vnreslrtrtedfvnds General fund 73939 1747,6221 17,7831 TOTAL FUNOS 7399 1747.6221 17.7831 PaBe 13 £ontinwd..,
DANDEUON DAY NU115ERY ANDKIOSCWB NOTESTO THE FINANCIALSTATEMENYS-¢ontlnued FOR THEYEAA ENDED 3IAUGvsf2024 16. MOVEMENT IN FUNDS- COntind Acurrentyear 12 months and prlorye8r 12 rnonth5 20mblned posknon * as follows- Net movement In fynds At 31.24 At 1.9.22 Unre5trirted fvnds General lund Desl6natedfuhd 81,117 155.(MXJ 7,051 88,168 155,CK¥J 236.117 7.051 243.168 TOTAL FUNDS 236.117 7.051 243,168 Acwrentyear 12 monthsaNI prir*ye•r12 month5 combined net movement in fvnds, iTrduded the atrnve are asfoll¢)ws'. IrKomlTrg resowces Resources expended Movement In funds UnrÈstrlctd GenEral fund 1,607,971 11.elX).9201 7.051 Restrtcted funds EYE Hardship Grart Uncolnshlre CC- H0lhJaYpport L296 1784 11,2961 12.7841 141WI TOTAL FUNDS 1.612,C61 I1.s.L1)j 7,051 Geheralfvnds Generalfvnd5 are lundsthat are avallèbk forthe charty In relath)n to Irsdayto day ath¥AtIos. Des&3natedfvr Designated funds e5@nt a reserye to mve¥ any d05ing dowTr costs should the clwrity cease to operate or any reason specific prolerts the Tru5reesare phTrThlngto undertake In the nearfutuie. Re5trkted fvls Local authority 8rants were r2cENed in the year ta support lamilie5 Wrth fcKid costs over the schoJl holiday& The5E yants weref¥llyexpended during the year. 17. RELATEDPARTYDISCLOSIIRES There were no related party transxtlons for the year ended 31 August 2024. wlth the ex11 of th? remuneratlon ol the nuT5ery maerand depLty manaBer35disc105ed in note& Page 14
DATIDELKYI DAY NURSERY AKIKIQSCLUB OAlLED 5fATEMENfoF HNANCNLAcfvrnES FOR THEYEAR ENDED JIAUGusf2024 2024 20Z3 INCOMEANO ENDOWMENTS Othevtradin8actkntkns Fundrai5in8 pvents 4,262 4,1 De¢ acrount interest 3NS 1.437 Charkabfe acthths Nurseryand kirchen Income Grnnts received 860,025 734,302 864,105 734.3 Totsl kntomlnR resowtes 871212 739039 EXPENDITLWtE o1hErtTrdln8artlhs Fixwresand fittings Computpr equlpment Loss on sale ef tanglble fL¥ed assets 3,067 966 2246 833 2,593 4,033 5,672 tharhableactMtle$ Wa8e5 SoEia15ecurity Penslons SundrEs Kltchen 3Dd grotrrtes Rcom actlvlty expenses Artsuppfies Repairs and tnaintenaTr FunLlrai5in8expen5es Officè expensEs and stationery Telephoneand broadband Nursery expendSture Webslte and advertlslng Sfdff welfare Insurafite Uniforrn Llcences and re8iStratitJn$ Supwrtfund expendiiure 683.359 42,600 12,453 113 34,891 11,649 2.327 10.106 2.749 12,747 5,584 3,333 723 2.356 4.997 1.286 2.OSS 4A20 611,573 34,998 10,724 171 28,801 6POI 929 10,097 2,710 7,767 4334 913 651 JJJ52 s57 1.905 2,350 838,148 731,1 Supptyttosts Govornantetosts Accountancy and Ip8al fee5 Recrultment Professionalde¥elopment 11,488 1,039 2,670 6A25 418 3.1( 15,197 10,349 Thls page does notfowm part of the5tatwtory fiwnrial 5tatErnents Page 15
DANDELTh DAYNURSERY AND oScWB DETAILEO sfAIEMENTOF FINANcIALA1TIES FOR THEYEAR ENDED 31AUGu2OI4 2024 2023 Ttstsi resources expended 857.378 747,622 Net Inwme/lÈxpeMlturel 14.834 17,7831 This poge doesnot lorm partof theststutoryflnandal siatements Page 16
Duncan & Toplis Lirnited Chartered Accountants & Statutory Auditor5 18 Northgate Sleaford Lincolnshire NG34 7BJ Dear Sirs DANDELION DAY NURSERY AND KIDS CLUB LEThER OF REPRESENTATION The following representation5 are made on the basis of enquiries of management and staff with relevant knowledge and experience Such as we consider necessary in connection with your independent examination of the charitvs financial statements for the year ended 31 August 2024. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the followinE repre5entotions. All representations are made to the best of our knowledge and belief. General I We acknowledge that the work performed by you is substantially les5 in scope than an audit performed in accordance with International Standards on Auditing IUKI and that you do not express an audit opinion. 2 We confirm that the charity wa5 entitled to exemption under section 144 of the Charities Act 2011 the requirement to have it5 financial statements for the financial year ended 31 August 2024 audited, 3 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 17 March 2023, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Klngdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice). for belng sat15f led that they glve a true and fair view and for makin8 accurate representations to you. 4 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. 5 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted acce55 to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission. 6 The financial statements are free of material misstatements, including omlssions.
7 The effects of uncorrerted misstatements las Set out in the appendix to this letter) are immaterial both individually and in total. Assets and Ilabilities 8 The charity has satisfactory title to all assets and there are no liens or encUMbranS on the charitws assets. except for those that are disclosed in the notes to the financial statements. 9 All actual liabilities, contingent liabllitles and guarantees glven to thlrd partles have been recorded or disclosed as appropriate. 10 We have no plans or intention5 that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. Accounting estimate5 11 Significant assumptions used by us in making accounting estimate5. including those measured at fair value, are reasonable. Legal tlaims 12 We have dlsclosed to you all claims in connection with litigation that have been, or are expected to be, recelved and such matters. as appropriate. have been properly accounted for, and disclosed in, the financial statement5. Laws and regulatlons 13 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulatSons whose effects should be considered when preparing the financial statements. Related partles 14 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concernSng such relationship5 and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements. Subsequent events 15 All events Subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. Going concern 16 We believe that the charitable charity's financial staternents should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a 80ing concem need to be made in the financial statement5. Grants and donations 17 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of tem)s or conditlons in the application of such income.
Yours faithfully Ms C Strlckland - Trustee Si ned on behalf of the Board of Tr Date: