REGISIERED
&TOPLIS
REPORTOFThETrUSYEE5AND
UNAUDrrED ANANaALsfATEMEpirs
FOR ThEYEARENDED31AUGUST2024
FOR
DANDELION DAYNUR5EAY AND KIDSCLUB
Dunw &Toptis Llmired
18 Northgate
SIEaford
ntolnshlrp
NG34 7BJ
iyyiILvfj)127￿1.
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
staiementofFv￿￿U￿Artl¥￿IEs
Balan¢eSheet
Cash FlwStat•Mont
Notestothecash RowSt*ement
Notestothe Anandalstataiieiits
9 to 14
Det4181 siatementof Fhandal Att1￿5¢5
15 to 16

DANDEUC￿ DAY NURSERY AND KIOSCWB
REF*JRTOFThETRUSTEES
FOR ThE YEAR ENDE03IAu6U￿IO24
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 Ac￿ntIng 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
leffe￿ve 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 P￿faul￿1eS.
- Promotingstaff trainin8.
- Encourawng members to become Invofved In the xtfvlues ofthe charty.
- E*surfng opportuniti?5 ore equal￿ H*7ilable forall ch"Idren, regardless ol ra￿, CUtt￿re1 gender, abilityorrellglon.
- Encaura&nE the study of rhè neÈds of such children and thelrfamilles in order to imprv4e services offered.
PromOtin8p￿bllt 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 Ch*lty Commlsslon'$ 8Èneral bWKlan* public Fkneft and
feel thatthè onEolnB supportolthe local ccmmwnlty byoperaiing the Nu￿eryand Kids Club meansthe5eguiddlne5 are meL
ACHIEVEMENT ANO PER￿NCE
CharttabJEaLkntie5
(kcupanryRate
Thp otcupancy rate5 for202312024 a￿detailEd below:
UnderThrÈe 41142 plates wÈrÈfillÈd.
- OvErThree 60160 places were filled.
Khls. Club. trrm tlme 32140 placeswere ffllled.
. Kxl's Club- Hol￿aY 10118 were filled
FU￿raISIngA￿￿I￿eS
- Dec 23 Chrlstmas Fayre £990.20
DEC 23 Cauliflower Cards £216.10
- Apr24 EasrerBunny Hop £936
Enhancementof Fadlky
Contlnue to del￿er in-knuse tralning whlch ￿11 Ènhance the Nursery and fid$ tlub ahd to sourtÈ 4)propriate outshde virtual
irainingwhÈn required.
-TD tonti￿Utttsenha￿ce outdoor re50UTCE5 ta enable stsff to delNer appropriate, enKdEire karningexFeriences.
- Contlnupd upgrade of tsnguage resour￿$.
Don*lons
- Sep 23 RAFConln8sby£428.12
Fundva15knBforOthwCh•rhles
- Ott23 McWill3n £121.46
- t4ov23 Children in Need £171.92
- Oec 23 Christtna5 JutnkEr Day £68.22
- Mar 24 Comic Rellef £175.32
Grnnts .
- Oec 23 Lincolnshire CC£I.296
-Jun 24 UrKolt)shire CC £2,78d.32
FIMANaALREVIEW
P￿￿{pa1 funL4n8sLwr
ScJurce5 of inccme primarilyinclud2 feeSigovprnmerbt fundin8{pr￿*JEd for pre-sch￿1 placeslBTrnts and fundr&sirg.
Re$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 ￿E￿ered on Ilth February 2022.
RecNltmentandappokntmÈnt 01newtn￿t￿S
TrusteÈs arp appolnted In accordan￿ with the Charity'sconstltutlon.
Or8anlsatlorLal struclw*
TrI￿tee$
Theie 15 no maxlmum Trumberoftrustees thatcan beappolnted butthe￿ must be a minirnum of three.
Staff
or￿ manager, one a&￿$18nt managÈr and one deputy rn￿ager.
Teachlngstaff
31 teachiTr8 5tafl.
Admkn15tratlvestaff
One adminlfinance as515￿1.
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 appra￿1 proce55. The appropriotene55 rekvance of
the remunerafjon poucy is ￿vIewed annualtyand en5ure5th* thenursery remalns Co￿5￿tent 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 Pr￿Or
Ms C Stritkland
Gutt
Msm Matthew5
O I P Tomkinson
￿STG￿ld
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
S￿a10rd
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
Indepe￿eN eNaMIMes reporttothelh￿e¢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 st*mÈ*t
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 Eng￿nd 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 attent￿n 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 g￿e a tru? and far ￿eW
whi¢h is not a mattercorbsidered as partof an independent examlnation.
I h•ie no con￿rn5 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
Du￿an & Topli5 limited
18 NDrthEate
S103ford
Llncolnshlre
N634 781
Dattr.........
Page4

OANDELthY4 DAYNURSERY AND KIDsauB
STAIEMENTOF FINANcIALA￿lvffiE5
FOR THEYEAR ENDED 31A￿U￿2Dl4
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
Nur5erya*d kitthen
849.255
4,080
853345
74L950
Total
853,298
4,080
8S7378
747.622
N￿INcoMvl¢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
I￿ndS
Unrpstricted
lund5
Restrtcted
JTrJs
PIDtes
FIXEDASSErs
Tan￿b￿ assets
li
22*59
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
pl￿A&sErS
243.16B
243,168
228,334
FUNDS
Unrestricted funds
243.168
228,334
TOTALFUfr&ts
243,168
228,334
The fKancial 51*ements were approved by the èoard of Tru5teE5 and authorisEd lor iE5uE on ...
were signed on Its behalf bv..
and
C str￿m￿d-TrUstee
The noteslorm partoftheseftnan¢ial ststements
P88e 6

DANDEUON DAYNVRSERY AND KIDSCWB
CASH FLOW STATEMENT
FOR THEYE￿I 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 Invest5ng￿I￿tIeS
15,5951
12,5791
Chan8e ITr rashand ￿$heqU￿AlE￿ts Inthe
rewrtln8 pprlvd
Cash and cash equfrAlont$ 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£om￿l•xPèn￿ltuI&}fort￿TqportlDI pwrfod lasperth•5tatemont of
FinanaalArtwitle51
Adlu5tmentsfor.'
Depreciation charges
Losson dlsposal of flxed assots
Interest re￿fved
Ilncreasel/decrea5e In stotks
Decrpa5ellincre￿eI 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 FINANCIALSTATEMEI￿S
FOR ThEYE*JI ENDED JIAUGU￿20Z4
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 Rep￿blIC 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 ￿t￿ltIeS 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 C￿nOt be dlredy attrlbuted to partlcular headings
theyhavp bpen allocated to acthrities on a basLs con5￿tentwIth the use of ￿e$0￿r￿s.
TaT￿lbIefftX￿ a55ets
Depreclatlon Is provlded at the followit)g annual rate5 in Drdertowrite oNeach a55etover it5 estimatEd useful life.
FIMtures and fittln8S
ComwtÈr￿UipMÈTht
15% on reducin8 balance
IS% Dn reducing baknnce
The Charityha5 a poliryof capitali5ing individual Itemscostkngover£SLII
Stock5
Stocks are valued at the bwer of cost and net realis8ble v81ue. aftèr makiry¥ due alhxvance fcr ob501ete and slow moving
item5.
YaNatlon
The charlty ts exemptfrom taxdfi *s tharftsble ac￿VItIeS.
Fundattountkn8
Unre5tritted fwndscan be used I￿ xcordancewith the chav6table objectives atth2 d￿cr2tlon of the IrustEes.
Restricted funds can be used for particular restrtcted purpo$Ès Within the obletts of thè charty- Restritt#)ns arise
when sPec￿lÉd 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-wedrementbet*fits
The tharlty operates a definèd tontribution pension sc*eme. 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
oep￿htaC(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
NU￿ery and ￿t[hen
838,148
15.197
853345
Governance
costs
NU￿ery 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
ReM￿neratIOn
employer pÈnsv)n eontributlorks
3540
3540
MrsTGoubJ. M4n4piand TN5100
ReM￿neral￿On
Employer penslon tontrfbutlor6
3￿35
25-30
¢>5
op8ns•s
The￿werE 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 FINAN￿ALA￿VIIIE5
un￿1rtted
funds
Restrf¢ted
fund5
Total
fund5
INCOME AND ENDOWME*ITSFROM
CharftabJ•actl¥ltlos
NU￿ery aftd kitchen
734.302
734,302
ot￿rtraI(￿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
747￿22
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
3￿6?
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 finar￿131 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
U￿￿511kIed fvnds
Ge￿ra1 fund
CesÈnated fund
73,334
155.Cl)D
14.834
88,168
155,(X)O
228,334
14.834
243,168
TOTAIFL￿Ds
228.334
14.834
243,168
et M￿ment infunds, included in the atr￿¥e are as follows-.
IncoTr*n8
resources
Resource5
Èxpended
Movement
in funds
Unre51¥ktqd funds
Ge￿ra1 fund
868.132
1853,2981
14.834
RestrktÈd￿fy￿S
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
c￿mpa￿t￿$ 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
739*39
1747,6221
17,7831
TOTAL FUNOS
739￿9
1747.6221
17.7831
PaBe 13
£ontinwd..,

DANDEUON DAY NU115ERY ANDKIOSCWB
NOTESTO THE FINANCIALSTATEMENYS-¢ontlnued
FOR THEYEAA ENDED 3IAUGvsf2024
16.
MOVEMENT IN FUNDS- COntin￿d
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- H0lhJaY￿pport
L296
1784
11,2961
12.7841
141WI
TOTAL FUNDS
1.612,C61
I1.￿s.L￿1)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 fv￿ls
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 ex￿￿11￿ of th? remuneratlon ol the
nuT5ery m￿a￿erand depLty manaBer35disc105ed in note&
Page 14

DATIDELKYI DAY NURSERY AKIKIQSCLUB
O￿AlLED 5fATEMENfoF HNANCNLAcfvrnES
FOR THEYEAR ENDED JIAUGusf2024
2024
20Z3
INCOMEANO ENDOWMENTS
Othevtradin8actkntkns
Fundrai5in8 pvents
4,262
4,1
De￿￿￿¢ acrount interest
3NS
1.437
Charkabfe acthth￿s
Nurseryand kirchen Income
Grnnts received
860,025
734,302
864,105
734.3
Totsl kntomlnR resowtes
871212
739039
EXPENDITLWtE
o1hErtTrdln8artl￿hs
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
s￿57
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 FINANcIALA￿￿1TIES
FOR THEYEAR ENDED 31AUGu￿2OI4
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)127￿1.
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
staiementofFv￿￿U￿Artl¥￿IEs
Balan¢eSheet
Cash FlwStat•Mont
Notestothecash RowSt*ement
Notestothe Anandalstataiieiits
9 to 14
Det4181 siatementof Fhandal Att1￿5¢5
15 to 16

DANDEUC￿ DAY NURSERY AND KIOSCWB
REF*JRTOFThETRUSTEES
FOR ThE YEAR ENDE03IAu6U￿IO24
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 Ac￿ntIng 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
leffe￿ve 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 P￿faul￿1eS.
- Promotingstaff trainin8.
- Encourawng members to become Invofved In the xtfvlues ofthe charty.
- E*surfng opportuniti?5 ore equal￿ H*7ilable forall ch"Idren, regardless ol ra￿, CUtt￿re1 gender, abilityorrellglon.
- Encaura&nE the study of rhè neÈds of such children and thelrfamilles in order to imprv4e services offered.
PromOtin8p￿bllt 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 Ch*lty Commlsslon'$ 8Èneral bWKlan* public Fkneft and
feel thatthè onEolnB supportolthe local ccmmwnlty byoperaiing the Nu￿eryand Kids Club meansthe5eguiddlne5 are meL
ACHIEVEMENT ANO PER￿NCE
CharttabJEaLkntie5
(kcupanryRate
Thp otcupancy rate5 for202312024 a￿detailEd below:
UnderThrÈe 41142 plates wÈrÈfillÈd.
- OvErThree 60160 places were filled.
Khls. Club. trrm tlme 32140 placeswere ffllled.
. Kxl's Club- Hol￿aY 10118 were filled
FU￿raISIngA￿￿I￿eS
- Dec 23 Chrlstmas Fayre £990.20
DEC 23 Cauliflower Cards £216.10
- Apr24 EasrerBunny Hop £936
Enhancementof Fadlky
Contlnue to del￿er in-knuse tralning whlch ￿11 Ènhance the Nursery and fid$ tlub ahd to sourtÈ 4)propriate outshde virtual
irainingwhÈn required.
-TD tonti￿Utttsenha￿ce outdoor re50UTCE5 ta enable stsff to delNer appropriate, enKdEire karningexFeriences.
- Contlnupd upgrade of tsnguage resour￿$.
Don*lons
- Sep 23 RAFConln8sby£428.12
Fundva15knBforOthwCh•rhles
- Ott23 McWill3n £121.46
- t4ov23 Children in Need £171.92
- Oec 23 Christtna5 JutnkEr Day £68.22
- Mar 24 Comic Rellef £175.32
Grnnts .
- Oec 23 Lincolnshire CC£I.296
-Jun 24 UrKolt)shire CC £2,78d.32
FIMANaALREVIEW
P￿￿{pa1 funL4n8sLwr
ScJurce5 of inccme primarilyinclud2 feeSigovprnmerbt fundin8{pr￿*JEd for pre-sch￿1 placeslBTrnts and fundr&sirg.
Re$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 ￿E￿ered on Ilth February 2022.
RecNltmentandappokntmÈnt 01newtn￿t￿S
TrusteÈs arp appolnted In accordan￿ with the Charity'sconstltutlon.
Or8anlsatlorLal struclw*
TrI￿tee$
Theie 15 no maxlmum Trumberoftrustees thatcan beappolnted butthe￿ must be a minirnum of three.
Staff
or￿ manager, one a&￿$18nt managÈr and one deputy rn￿ager.
Teachlngstaff
31 teachiTr8 5tafl.
Admkn15tratlvestaff
One adminlfinance as515￿1.
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 appra￿1 proce55. The appropriotene55 rekvance of
the remunerafjon poucy is ￿vIewed annualtyand en5ure5th* thenursery remalns Co￿5￿tent 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 Pr￿Or
Ms C Stritkland
Gutt
Msm Matthew5
O I P Tomkinson
￿STG￿ld
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
S￿a10rd
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
Indepe￿eN eNaMIMes reporttothelh￿e¢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 st*mÈ*t
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 Eng￿nd 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 attent￿n 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 g￿e a tru? and far ￿eW
whi¢h is not a mattercorbsidered as partof an independent examlnation.
I h•ie no con￿rn5 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
Du￿an & Topli5 limited
18 NDrthEate
S103ford
Llncolnshlre
N634 781
Dattr.........
Page4

OANDELthY4 DAYNURSERY AND KIDsauB
STAIEMENTOF FINANcIALA￿lvffiE5
FOR THEYEAR ENDED 31A￿U￿2Dl4
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
Nur5erya*d kitthen
849.255
4,080
853345
74L950
Total
853,298
4,080
8S7378
747.622
N￿INcoMvl¢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
I￿ndS
Unrpstricted
lund5
Restrtcted
JTrJs
PIDtes
FIXEDASSErs
Tan￿b￿ assets
li
22*59
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
pl￿A&sErS
243.16B
243,168
228,334
FUNDS
Unrestricted funds
243.168
228,334
TOTALFUfr&ts
243,168
228,334
The fKancial 51*ements were approved by the èoard of Tru5teE5 and authorisEd lor iE5uE on ...
were signed on Its behalf bv..
and
C str￿m￿d-TrUstee
The noteslorm partoftheseftnan¢ial ststements
P88e 6

DANDEUON DAYNVRSERY AND KIDSCWB
CASH FLOW STATEMENT
FOR THEYE￿I 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 Invest5ng￿I￿tIeS
15,5951
12,5791
Chan8e ITr rashand ￿$heqU￿AlE￿ts Inthe
rewrtln8 pprlvd
Cash and cash equfrAlont$ 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£om￿l•xPèn￿ltuI&}fort￿TqportlDI pwrfod lasperth•5tatemont of
FinanaalArtwitle51
Adlu5tmentsfor.'
Depreciation charges
Losson dlsposal of flxed assots
Interest re￿fved
Ilncreasel/decrea5e In stotks
Decrpa5ellincre￿eI 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 FINANCIALSTATEMEI￿S
FOR ThEYE*JI ENDED JIAUGU￿20Z4
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 Rep￿blIC 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 ￿t￿ltIeS 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 C￿nOt be dlredy attrlbuted to partlcular headings
theyhavp bpen allocated to acthrities on a basLs con5￿tentwIth the use of ￿e$0￿r￿s.
TaT￿lbIefftX￿ a55ets
Depreclatlon Is provlded at the followit)g annual rate5 in Drdertowrite oNeach a55etover it5 estimatEd useful life.
FIMtures and fittln8S
ComwtÈr￿UipMÈTht
15% on reducin8 balance
IS% Dn reducing baknnce
The Charityha5 a poliryof capitali5ing individual Itemscostkngover£SLII
Stock5
Stocks are valued at the bwer of cost and net realis8ble v81ue. aftèr makiry¥ due alhxvance fcr ob501ete and slow moving
item5.
YaNatlon
The charlty ts exemptfrom taxdfi *s tharftsble ac￿VItIeS.
Fundattountkn8
Unre5tritted fwndscan be used I￿ xcordancewith the chav6table objectives atth2 d￿cr2tlon of the IrustEes.
Restricted funds can be used for particular restrtcted purpo$Ès Within the obletts of thè charty- Restritt#)ns arise
when sPec￿lÉd 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-wedrementbet*fits
The tharlty operates a definèd tontribution pension sc*eme. 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
oep￿htaC(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
NU￿ery and ￿t[hen
838,148
15.197
853345
Governance
costs
NU￿ery 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
ReM￿neratIOn
employer pÈnsv)n eontributlorks
3540
3540
MrsTGoubJ. M4n4piand TN5100
ReM￿neral￿On
Employer penslon tontrfbutlor6
3￿35
25-30
¢>5
op8ns•s
The￿werE 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 FINAN￿ALA￿VIIIE5
un￿1rtted
funds
Restrf¢ted
fund5
Total
fund5
INCOME AND ENDOWME*ITSFROM
CharftabJ•actl¥ltlos
NU￿ery aftd kitchen
734.302
734,302
ot￿rtraI(￿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
747￿22
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
3￿6?
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 finar￿131 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
U￿￿511kIed fvnds
Ge￿ra1 fund
CesÈnated fund
73,334
155.Cl)D
14.834
88,168
155,(X)O
228,334
14.834
243,168
TOTAIFL￿Ds
228.334
14.834
243,168
et M￿ment infunds, included in the atr￿¥e are as follows-.
IncoTr*n8
resources
Resource5
Èxpended
Movement
in funds
Unre51¥ktqd funds
Ge￿ra1 fund
868.132
1853,2981
14.834
RestrktÈd￿fy￿S
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
c￿mpa￿t￿$ 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
739*39
1747,6221
17,7831
TOTAL FUNOS
739￿9
1747.6221
17.7831
PaBe 13
£ontinwd..,

DANDEUON DAY NU115ERY ANDKIOSCWB
NOTESTO THE FINANCIALSTATEMENYS-¢ontlnued
FOR THEYEAA ENDED 3IAUGvsf2024
16.
MOVEMENT IN FUNDS- COntin￿d
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- H0lhJaY￿pport
L296
1784
11,2961
12.7841
141WI
TOTAL FUNDS
1.612,C61
I1.￿s.L￿1)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 fv￿ls
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 ex￿￿11￿ of th? remuneratlon ol the
nuT5ery m￿a￿erand depLty manaBer35disc105ed in note&
Page 14

DATIDELKYI DAY NURSERY AKIKIQSCLUB
O￿AlLED 5fATEMENfoF HNANCNLAcfvrnES
FOR THEYEAR ENDED JIAUGusf2024
2024
20Z3
INCOMEANO ENDOWMENTS
Othevtradin8actkntkns
Fundrai5in8 pvents
4,262
4,1
De￿￿￿¢ acrount interest
3NS
1.437
Charkabfe acthth￿s
Nurseryand kirchen Income
Grnnts received
860,025
734,302
864,105
734.3
Totsl kntomlnR resowtes
871212
739039
EXPENDITLWtE
o1hErtTrdln8artl￿hs
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
s￿57
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 FINANcIALA￿￿1TIES
FOR THEYEAR ENDED 31AUGu￿2OI4
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 encUMbran￿S 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: