IRIS Accounts Production v25.1.0.734 Other Company accounts True false Pounds 1.9.23 31.8.24 31.8.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true false true true true false true true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh051675182023-08-31051675182024-08-31051675182023-09-012024-08-31051675182022-08-31051675182022-09-012023-08-31051675182023-08-3105167518ns0:CharitableCompanyLimitedByGuarantee2023-09-012024-08-3105167518ns15:PoundSterling2023-09-012024-08-3105167518ns11:FRS1022023-09-012024-08-3105167518ns11:IndependentExaminationCharity2023-09-012024-08-3105167518ns11:SmallCompaniesRegimeForAccounts2023-09-012024-08-3105167518ns11:FullAccounts2023-09-012024-08-3105167518ns11:CharitiesSORP2023-09-012024-08-310516751822023-09-012024-08-3105167518ns16:EnglandWales2023-09-012024-08-3105167518ns11:RegisteredOffice2023-09-012024-08-3105167518ns0:Trustee22023-09-012024-08-3105167518ns0:Trustee32023-09-012024-08-3105167518ns0:Trustee42023-09-012024-08-3105167518ns0:Trustee52023-09-012024-08-3105167518ns0:Trustee62023-09-012024-08-3105167518ns0:Trustee12023-09-012024-08-3105167518ns0:Trustee72023-09-012024-08-3105167518ns11:CompanySecretary12023-09-012024-08-3105167518ns0:TotalUnrestrictedFundsns0:Activity82023-09-012024-08-3105167518ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-09-012024-08-3105167518ns0:Activity82023-09-012024-08-3105167518ns0:Activity82022-09-012023-08-3105167518ns0:TotalUnrestrictedFunds2023-09-012024-08-3105167518ns0:TotalRestrictedIncomeFunds2023-09-012024-08-3105167518ns0:TotalUnrestrictedFunds2023-08-3105167518ns0:TotalRestrictedIncomeFunds2023-08-3105167518ns0:TotalUnrestrictedFunds2024-08-3105167518ns0:TotalRestrictedIncomeFunds2024-08-3105167518ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-08-3105167518ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-08-3105167518ns10:WithinOneYear2024-08-3105167518ns10:WithinOneYear2023-08-3105167518ns10:FurnitureFittingsToolsEquipment2023-09-012024-08-310516751822023-09-012024-08-3105167518ns10:OwnedAssets2023-09-012024-08-3105167518ns10:OwnedAssets2022-09-012023-08-310516751812023-09-012024-08-310516751812022-09-012023-08-3105167518ns0:TotalUnrestrictedFundsns0:Activity82022-09-012023-08-3105167518ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-09-012023-08-3105167518ns0:TotalUnrestrictedFunds2022-09-012023-08-3105167518ns0:TotalRestrictedIncomeFunds2022-09-012023-08-3105167518ns10:FurnitureFittings2023-08-3105167518ns10:FurnitureFittings2023-09-012024-08-3105167518ns10:FurnitureFittings2024-08-3105167518ns10:FurnitureFittings2023-08-31
REGISTERED COMPANY NUMBER: 05167518 (England and Wales)
REGISTERED CHARITY NUMBER: 1139677














REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

RIPLEY NURSERY SCHOOL CHILDCARE

RIPLEY NURSERY SCHOOL CHILDCARE

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

RIPLEY NURSERY SCHOOL CHILDCARE (REGISTERED NUMBER: 05167518)

REPORT OF THE TRUSTEES
For The Year Ended 31 August 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
To advance the education of children aged between 3 and 8 years, in Ripley and the surrounding area, through the provision of day and after school care in a safe and secure environment and by encouraging and supporting parents to become involved in their education and development.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity continued to offer the provision of childcare to young children in Ripley and the surrounding area.

FINANCIAL REVIEW
Financial position
In the year to 31/08/2024 the charity made a surplus of £46,572 (2023: surplus of £18,639). The net unrestricted reserves at 31/08/2024 were £96,350 (2023: £49,778).

Decisions made in previous years to increase childcare fees, and undertake an internal restructuring has enabled the charity to achieve an overall surplus for 2023 and 2024 which has led to an increase in the net unrestricted reserves.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Ripley Nursery School Childcare (the company) obtained its charity registration on 5 January 2011.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05167518 (England and Wales)

Registered Charity number
1139677

Registered office
Sandham Lane
Ripley
Derbyshire
DE5 3HE

Trustees
C M L Bednal
L Timmons
D M Brown
S R Bradshaw
N Groom (appointed 5/12/24)
N Brown (appointed 5/12/24)
C Manley (appointed 5/12/24)

Company Secretary
C M L Bednal


RIPLEY NURSERY SCHOOL CHILDCARE (REGISTERED NUMBER: 05167518)

REPORT OF THE TRUSTEES
For The Year Ended 31 August 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
The Rees Partnership
Bentley Bridge House
Chesterfield Road
Matlock
Derbyshire
DE4 5LE

Approved by order of the board of trustees on 13 May 2025 and signed on its behalf by:





N Brown - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
RIPLEY NURSERY SCHOOL CHILDCARE


Independent examiner's report to the trustees of Ripley Nursery School Childcare ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Joseph Brough ACA CTA
The Institute of Chartered Accountants in England and Wales

The Rees Partnership
Bentley Bridge House
Chesterfield Road
Matlock
Derbyshire
DE4 5LE

16 May 2025

RIPLEY NURSERY SCHOOL CHILDCARE

STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 August 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Childcare
327,567 - 327,567 223,380

Other income 8,316 - 8,316 14,502
Total 335,883 - 335,883 237,882

EXPENDITURE ON
Charitable activities
Childcare
273,386 - 273,386 200,258

Other 15,925 - 15,925 18,985
Total 289,311 - 289,311 219,243

NET INCOME 46,572 - 46,572 18,639


RECONCILIATION OF FUNDS
Total funds brought forward 49,778 - 49,778 31,139

TOTAL FUNDS CARRIED FORWARD 96,350 - 96,350 49,778

RIPLEY NURSERY SCHOOL CHILDCARE (REGISTERED NUMBER: 05167518)

BALANCE SHEET
31 August 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 2,697 - 2,697 2,891

CURRENT ASSETS
Debtors 7 3,767 - 3,767 9,954
Cash at bank and in hand 96,251 - 96,251 56,450
100,018 - 100,018 66,404

CREDITORS
Amounts falling due within one year 8 (6,365 ) - (6,365 ) (19,517 )

NET CURRENT ASSETS 93,653 - 93,653 46,887

TOTAL ASSETS LESS CURRENT
LIABILITIES

96,350

-

96,350

49,778

NET ASSETS 96,350 - 96,350 49,778
FUNDS 9
Unrestricted funds 96,350 49,778
TOTAL FUNDS 96,350 49,778

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


RIPLEY NURSERY SCHOOL CHILDCARE (REGISTERED NUMBER: 05167518)

BALANCE SHEET - continued
31 August 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 13 May 2025 and were signed on its behalf by:





N Brown - Trustee

RIPLEY NURSERY SCHOOL CHILDCARE

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


RIPLEY NURSERY SCHOOL CHILDCARE

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 899 965

3. TRUSTEES' REMUNERATION AND BENEFITS
2024 2023
£    £   
Trustees' salaries 3,162 8,344
Trustees' social security 30 9
Trustees' pension contributions to money purchase schemes 32 63
3,224 8,416

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.


4. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Staff 16 14

No employees received emoluments in excess of £60,000.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Childcare
223,380 - 223,380

Other income 14,502 - 14,502
Total 237,882 - 237,882

EXPENDITURE ON
Charitable activities
Childcare
200,258 - 200,258

Other 18,985 - 18,985

RIPLEY NURSERY SCHOOL CHILDCARE

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£    £    £   
Total 219,243 - 219,243

NET INCOME 18,639 - 18,639


RECONCILIATION OF FUNDS
Total funds brought forward 31,139 - 31,139

TOTAL FUNDS CARRIED FORWARD 49,778 - 49,778

6. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2023 6,055
Additions 705
At 31 August 2024 6,760
DEPRECIATION
At 1 September 2023 3,164
Charge for year 899
At 31 August 2024 4,063
NET BOOK VALUE
At 31 August 2024 2,697
At 31 August 2023 2,891

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,170 9,486
Other debtors 32 -
Prepayments 565 468
3,767 9,954


RIPLEY NURSERY SCHOOL CHILDCARE

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 18 2,708
Social security and other taxes 147 147
Accruals and deferred income 3,505 16,152
Accrued expenses 2,695 510
6,365 19,517

9. MOVEMENT IN FUNDS
Net
movement At
At 1/9/23 in funds 31/8/24
£    £    £   
Unrestricted funds
General fund 49,778 46,572 96,350

TOTAL FUNDS 49,778 46,572 96,350

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 335,883 (289,311 ) 46,572

TOTAL FUNDS 335,883 (289,311 ) 46,572


Comparatives for movement in funds

Net
movement At
At 1/9/22 in funds 31/8/23
£    £    £   
Unrestricted funds
General fund 31,139 18,639 49,778

TOTAL FUNDS 31,139 18,639 49,778

RIPLEY NURSERY SCHOOL CHILDCARE

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 237,882 (219,243 ) 18,639

TOTAL FUNDS 237,882 (219,243 ) 18,639

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/9/22 in funds 31/8/24
£    £    £   
Unrestricted funds
General fund 31,139 65,211 96,350

TOTAL FUNDS 31,139 65,211 96,350

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 573,765 (508,554 ) 65,211

TOTAL FUNDS 573,765 (508,554 ) 65,211

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.


RIPLEY NURSERY SCHOOL CHILDCARE

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


11. ULTIMATE CONTROLLING PARTY

The company is Limited by guarantee. The trustees/ directors as a body control the company.