IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Unaudited Small companies regime for accounts Full Charities SORP true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10881835 2024-03-31 10881835 2025-03-31 10881835 2024-04-01 2025-03-31 10881835 2023-03-31 10881835 2023-04-01 2024-03-31 10881835 2024-03-31 10881835 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 10881835 ns15:PoundSterling 2024-04-01 2025-03-31 10881835 ns11:FRS102 2024-04-01 2025-03-31 10881835 ns11:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10881835 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10881835 ns11:FullAccounts 2024-04-01 2025-03-31 10881835 ns11:CharitiesSORP 2024-04-01 2025-03-31 10881835 ns16:EnglandWales 2024-04-01 2025-03-31 10881835 ns11:RegisteredOffice 2024-04-01 2025-03-31 10881835 ns0:Trustee2 2024-04-01 2025-03-31 10881835 ns0:Trustee3 2024-04-01 2025-03-31 10881835 ns0:Trustee4 2024-04-01 2025-03-31 10881835 ns0:Trustee1 2024-04-01 2025-03-31 10881835 ns0:Trustee5 2024-04-01 2025-03-31 10881835 ns0:Trustee6 2024-04-01 2025-03-31 10881835 ns11:CompanySecretary1 2024-04-01 2025-03-31 10881835 ns0:Activity8 2024-04-01 2025-03-31 10881835 ns0:Activity8 2023-04-01 2024-03-31 10881835 ns10:WithinOneYear 2025-03-31 10881835 ns10:WithinOneYear 2024-03-31 10881835 ns0:TotalUnrestrictedFunds 2025-03-31 10881835 2 2024-04-01 2025-03-31 10881835 ns10:OwnedAssets 2024-04-01 2025-03-31 10881835 ns10:OwnedAssets 2023-04-01 2024-03-31 10881835 ns10:FurnitureFittings 2024-03-31 10881835 ns10:FurnitureFittings 2024-04-01 2025-03-31 10881835 ns10:FurnitureFittings 2025-03-31 10881835 ns10:FurnitureFittings 2024-03-31

REGISTERED COMPANY NUMBER: 10881835 (England and Wales)

REGISTERED CHARITY NUMBER: 1196818

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

OXFORD GEMS NURSERY LIMITED

| OXFORD GEMS NURSERY LIMITED |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 2

| Statement of Financial Activities | 3 |

| Balance Sheet | 4 |

| Notes to the Financial Statements | 5 |  | to |  | 9

OXFORD GEMS NURSERY LIMITED (REGISTERED NUMBER: 10881835) |

Report of the Trustees

FOR THE YEAR ENDED 31 MARCH 2025

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 March 2025. 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 provide early learning facilities to ages from 2 to 5 years of age.

- The main activities for the public benefit is to provide a safe and harmonious environment to develop and educate children of ages 2-5 prior to moving into the mainstream primary education.

- The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

This is the 8th year of operations since the Nursery was active from 2018.

Over the period of this report the Nursery continues to serve the Community and has achieved its objectives. Nursery occupancy is high and majority of the intakes are from the surrounding areas thus decreasing the carbon footprint as parents are travelling much less in distance for Nursery facilities.

The feedback continues to be positive from parents and surrounding community as a once derelict property has been utilised for the benefit of the community.

FINANCIAL REVIEW

Financial position

The Charity is in a positive financial status.

Principal funding sources

The Charities principal source of fund is from Lancashire County Council Vouchers - pre-school government grant.

Reserves policy

The reserves held are for two folds:

a) Timing of operational costs post monies received from LCC.

b) being held for future improvements for the benefit of the children, ie a more user friendly outdoor play area

The reserves balance held as at 31/03/25 is £53,536

Going concern

There are currently no uncertainties relating to the Charity continuing as a going concern.

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.

Recruitment and appointment of new trustees

On a Trustee/Director leaving the institute applications are invited and if the applicant meets the criteria appointment is approved by at least 3 of the Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10881835 (England and Wales)

OXFORD GEMS NURSERY LIMITED (REGISTERED NUMBER: 10881835) |

Report of the Trustees

FOR THE YEAR ENDED 31 MARCH 2025

Registered Charity number

1196818

Registered office

Pegasus House

5 Winckley Court

Mount Street

Preston

PR1 8BU

Trustees

F A Ali

K Asmal

I Desai (resigned 31/12/24)

S Umar

H R Patel

Z Atcha (appointed 16/1/25)

Company Secretary

Approved by order of the board of trustees on 27 November 2025 and signed on its behalf by:

S Umar - Trustee

| OXFORD GEMS NURSERY LIMITED |

Statement of Financial Activities

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 121,467 |  | 115,291 |

EXPENDITURE ON

Charitable activities

Provision | 101,159 |  | 90,571 |

NET INCOME | 20,308 |  | 24,720 |

RECONCILIATION OF FUNDS

Total funds brought forward | 32,388 |  | 7,668 |

TOTAL FUNDS CARRIED FORWARD | 52,696 |  | 32,388 |

OXFORD GEMS NURSERY LIMITED (REGISTERED NUMBER: 10881835) |

Balance Sheet

31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 6 | 2,939 |  | 3,458 |

CURRENT ASSETS |

Cash at bank and in hand | 57,459 |  | 37,930 |

CREDITORS |

Amounts falling due within one year | 7 | (7,702 | ) | (9,000 | )

NET CURRENT ASSETS | 49,757 |  | 28,930 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 52,696 |  | 32,388 |

NET ASSETS | 52,696 |  | 32,388 |

FUNDS | 8

Unrestricted funds | 52,696 |  | 32,388 |

TOTAL FUNDS | 52,696 |  | 32,388 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 27 November 2025 and were signed on its behalf by:

S Umar - Trustee

| OXFORD GEMS NURSERY LIMITED |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

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 & Fittings - 15% RB

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| 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.

| OXFORD GEMS NURSERY LIMITED |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 519 |  | 610 |  |

| Other operating leases | 7,750 |  | 7,500 |  |

3. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

4. | STAFF COSTS

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

| 2025 |  | 2024

| Average number of employees | 8 |  | 9 |  |

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

5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 115,291 |

| EXPENDITURE ON

| Charitable activities

| Provision | 90,571 |

| NET INCOME | 24,720 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 7,668 |

| TOTAL FUNDS CARRIED FORWARD | 32,388 |

| OXFORD GEMS NURSERY LIMITED |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2024 and 31 March 2025 | 9,168 |  |

| DEPRECIATION

| At 1 April 2024 | 5,710 |  |

| Charge for year | 519 |  |

| At 31 March 2025 | 6,229 |  |

| NET BOOK VALUE

| At 31 March 2025 | 2,939 |  |

| At 31 March 2024 | 3,458 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | (1 | ) | - |  |

| Social security and other taxes | 2,165 |  | 2,278 |  |

| Other creditors | 4,698 |  | 6,002 |  |

| Accrued expenses | 840 |  | 720 |  |

7,702 |  | 9,000 |  |

8. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1/4/24 |  | in funds |  | 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 32,388 |  | 20,308 |  | 52,696 |  |

| TOTAL FUNDS | 32,388 |  | 20,308 |  | 52,696 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 121,467 |  | (101,159 | ) | 20,308 |  |

| TOTAL FUNDS | 121,467 |  | (101,159 | ) | 20,308 |  |

| OXFORD GEMS NURSERY LIMITED |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1/4/23 |  | in funds |  | 31/3/24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,668 |  | 24,720 |  | 32,388 |  |

| TOTAL FUNDS | 7,668 |  | 24,720 |  | 32,388 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 115,291 |  | (90,571 | ) | 24,720 |  |

| TOTAL FUNDS | 115,291 |  | (90,571 | ) | 24,720 |  |

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

| Net |  |

| movement |  | At |

| At 1/4/23 |  | in funds |  | 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,668 |  | 45,028 |  | 52,696 |  |

| TOTAL FUNDS | 7,668 |  | 45,028 |  | 52,696 |  |

| 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 | 236,758 |  | (191,730 | ) | 45,028 |  |

| TOTAL FUNDS | 236,758 |  | (191,730 | ) | 45,028 |  |

| OXFORD GEMS NURSERY LIMITED |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.