Charity Registration No. 1134880
Company Registration No. 06779808 (England and Wales)
BARTON PRE-SCHOOL NURSERY
(A company limited by guarantee)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
BARTON PRE-SCHOOL NURSERY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs S Greenhalgh
Mrs S Murphy
Mrs A Bradley
Mrs F Everest
Charity number
1134880
Company number
06779808
Registered office
Barton St Lawrence CE Primary School
Jepps Avenue
Barton
Preston
Lancashire
United Kingdom
PR3 5AS
Independent examiner
Azets
Laurel House
173 Chorley New Road
Bolton
United Kingdom
BL1 4QZ
BARTON PRE-SCHOOL NURSERY
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 12
BARTON PRE-SCHOOL NURSERY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 August 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The charity's objects are to establish, carry on, operate, administer and manage nursery schools and similar educational establishments of all descriptions. To carry on any other business which may seem to the Charity capable of being conveniently carried on in connection with the above or calculated directly or indirectly to enhance the value of or render more profitable any of the property or rights of the Charity.

 

We achieve these objectives by operating a pre-school nursery, Barton Pre-School Nursery.

 

The Pre-school nursery is based in the rural village of Barton near Preston, Lancashire and is a charitable institution that functions in collaboration with Barton St. Lawrence C.E. Primary School. It has existed as a provider of pre-school childcare for over 20 years, but since September 2008 has offered extended hours to meet the increasing needs of parents in Barton and the surrounding villages. It is managed by Sue Greenhalgh and open from 7.30-5.30 Monday – Friday, term time only. It is also home to the breakfast and after-school clubs which are very much in demand.

 

The Pre-school is an educational, friendly and welcoming environment for the children. Being a part of the school community gives every child a superb opportunity to prepare for their Reception year, helping the transition to full time education to be far less daunting for all concerned! Throughout the year the pre-school participate in whole school themes, topics and activities whenever possible.

 

Barton Pre-School Nursery strive to provide the best experience and to meet the needs of each individual child. We aim to remove barriers to the children’s enjoyment and learning, responding to each child’s personal challenges.

 

We do this by giving children opportunities to play indoors and outdoors, by providing well planned experiences based on children’s spontaneous play. Through their play the children develop intellectually, creatively, physically, socially and emotionally.

 

Barton Pre-school conforms to the Early Years Foundation Stage (EYFS) curriculum guidelines to ensure a balance of adult led and child initiated play based activities. All parents will receive information packs on the EYFS when their child starts with us, which are included in our prospectus and may also find further information on the EYFS in this websites downloads page or at the www.foundationyears.org.uk website.

 

All children are welcomed at our nursery and we try to accommodate all their needs.

 

Through play children can:

 

 

 

BARTON PRE-SCHOOL NURSERY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 2 -

We value the children as individuals and diversity is respected, therefore our provision is personalised, offering support tailored to individual needs. This takes into account children having English as an additional language, any additional needs and the gifted and talented.

 

The environment is planned to promote physical, mental and emotional health and wellbeing, with a wide range of very good quality toys and learning experiences available at all times. We would recommend that you visit the pre-school in person to fully appreciate the range of activities, equipment and happy atmosphere for the children.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The nursery continued to provide a high standard of childcare and education. The nursery has expanded to accommodate the new housing developments in the area and increased funding available by the government to assist working families.

Financial review

The results for the year are set out in the Statement of Financial Activities on page 5.

 

Income shows an increase of £38,033 to £247,732 which is due to an increase in funding from the government and an increase in prices.

 

Expenditure shows an increase of £17,753 to £239,541 which is mainly due to an increase in staff costs, repairs and maintenance.

 

The overall results show an increase of £8,191. The Charity has a strong balance sheet and cash reserves of £191,729.

Reserves policy

The charity has unrestricted funds of £320,683, of which £143,932 represents free reserves. It is the policy of the Charity that unrestricted free reserves should be maintained at a level equivalent to six month's expenditure, estimated at £120,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

Structure, governance and management

Barton Pre-School Nursery is a charitable company limited by guarantee. The Charity is governed by the Company's Memorandum and Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

Mrs S Greenhalgh
Mrs S Murphy
Mrs A Bradley
BARTON PRE-SCHOOL NURSERY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 3 -

Anyone over the age of 18 can become a trustee.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

Mrs S Murphy
Trustee
Dated: 30 April 2025
BARTON PRE-SCHOOL NURSERY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BARTON PRE-SCHOOL NURSERY
- 4 -

I report to the trustees on my examination of the financial statements of Barton Pre-School Nursery (the charity) for the year ended 31 August 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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 that in any material respect:

 

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements 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 financial statements 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 financial statements to be reached.

Helen Davies
Laurel House
173 Chorley New Road
Bolton
BL1 4QZ
United Kingdom
Dated: 7 April 2025
BARTON PRE-SCHOOL NURSERY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
- 5 -
2024
2023
Notes
£
£
Income from:
Charitable activities
2
246,742
209,177
Investments
3
990
522
Total income
247,732
209,699
Expenditure on:
Charitable activities
4
239,541
221,788
Net income/(expenditure) for the year/
Net movement in funds
8,191
(12,089)
Fund balances at 1 September 2023
312,492
324,581
Fund balances at 31 August 2024
320,683
312,492

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
BARTON PRE-SCHOOL NURSERY
BALANCE SHEET
AS AT
31 AUGUST 2024
31 August 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
176,751
176,505
Current assets
Debtors
11
371
1,840
Cash at bank and in hand
191,729
138,068
192,100
139,908
Creditors: amounts falling due within one year
12
(48,168)
(3,921)
Net current assets
143,932
135,987
Total assets less current liabilities
320,683
312,492
Income funds
Unrestricted funds
320,683
312,492
320,683
312,492

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 30 April 2025
Mrs S Murphy
Trustee
Company Registration No. 06779808
BARTON PRE-SCHOOL NURSERY
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 7 -
1
Accounting policies
Charity information

Barton Pre-School Nursery is a private company limited by guarantee incorporated in England and Wales The registered office is Barton St Lawrence CE Primary School, Jepps Avenue, Preston, Lancashire, PR3 5AS, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4
Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is on charitable activities includes all costs in relation to operating the nursery and grants made. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

 

Allocation of support costs

 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include governance costs which support the Charity. These costs have been allocated to expenditure on charitable activities.

BARTON PRE-SCHOOL NURSERY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 8 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing Balance
Computers
33% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Long leasehold land and buildings are not depreciated.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

1.9
Financial instruments

The charity only has financial assets (debtors, cash and bank balances) and financial liabilities (creditors and accruals) of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.10
Taxation

The nursery is a registered charity and as such is entitled to tax exemptions on all its income and gains, properly applied for its charitable purposes.

 

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

 

BARTON PRE-SCHOOL NURSERY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 9 -
2
Charitable activities
2024
2023
£
£

Fees - Nursery

35,713
38,966

Fees - Early Bird

24,750
17,296

Fees - Stay & Play

39,997
34,936
Other
16
44
Early Years Funding
145,763
117,462
Milk scheme
503
473
246,742
209,177
3
Investments
2024
2023
£
£
Interest receivable
990
522
4
Charitable activities
2024
2023
£
£
Staff costs
168,385
152,954
Depreciation
3,623
2,695

Snacks

6,935
6,849

Play equipment

17,394
21,072

Activity sessions

465
182

Travelling expenses

320
290

Rent and rates

4,548
6,428

Insurance

4,229
3,740

Telephone

597
532

Staff training

864
972

Repairs and maintenance

14,919
1,623

Uniform purchases

593
305

Cleaning

4,805
4,774

Sundry expenses

773
420
Bank charges
240
19
228,690
202,855
Grant funding of activities (see note 5)
3,050
12,540
Share of governance costs (see note 6)
7,801
6,393
239,541
221,788
BARTON PRE-SCHOOL NURSERY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 10 -
5
Grants payable
2024
2023
£
£
Grants to institutions (1 grants):
Barton St Lawrence School
3,050
12,540

Barton St Lawrence School - A grant of £3,050 was provided to assist with ongoing work for the benefit of all the children.

6
Support costs
Support costs
Governance costs
2024
2023
£
£
£
£
Legal and professional
-
2,880
2,880
2,226

Accountancy and bookkeeping fees

-
4,921
4,921
4,167
-
7,801
7,801
6,393
Analysed between
Charitable activities
-
7,801
7,801
6,393

Included within governance costs are amounts payable to the independent examiner for the indepedent examination (£1,300) and other services (£240).

7
Trustees

Sue Greenhalgh, a trustee, received remuneration totalling £42,471 in the year for her employment as Preschool Manager.

 

None of the other trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

BARTON PRE-SCHOOL NURSERY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 11 -
8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Nursery nurses
6
6
Employment costs
2024
2023
£
£
Wages and salaries
160,238
145,372
Other pension costs
8,147
7,582
168,385
152,954
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

10
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 September 2023
162,489
41,521
10,987
214,997
Additions
-
-
3,868
3,868
At 31 August 2024
162,489
41,521
14,855
218,865
Depreciation and impairment
At 1 September 2023
-
28,304
10,187
38,491
Depreciation charged in the year
-
1,952
1,671
3,623
At 31 August 2024
-
30,256
11,858
42,114
Carrying amount
At 31 August 2024
162,489
11,265
2,997
176,751
At 31 August 2023
162,489
13,217
799
176,505
BARTON PRE-SCHOOL NURSERY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 12 -
11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
68
44
Prepayments and accrued income
303
1,796
371
1,840
12
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
4
796
Accruals and deferred income
48,164
3,125
48,168
3,921
13
Analysis of net assets between funds

Unrestricted funds

Unrestricted funds

2024
2023
£
£
Fund balances at 31 August 2024 are represented by:
Tangible assets
176,751
176,505
Current assets/(liabilities)
143,932
135,987
320,683
312,492
14
Related party transactions

The key management personnel of the Charity comprise the trustees and Preschool Manager. The total employee benefits of the key management personnel of the Charity were £42,471 (2023: £39,782).

2024-08-312023-09-01falsefalseCCH SoftwareiXBRL Review & Tag 2024.2067798082023-09-012024-08-3106779808char:Trustee12023-09-012024-08-31067798082024-08-31067798082023-08-3106779808bus:Director22023-09-012024-08-31067798082022-09-012023-08-3106779808bus:FRS1022023-09-012024-08-3106779808char:IndependentExaminationCharity2023-09-012024-08-3106779808bus:FullAccounts2023-09-012024-08-31xbrli:purexbrli:sharesiso4217:GBP