Pembury School House Nursery

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 05392129

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,068		4,089

			3,068		4,089
CURRENT ASSETS
Debtors	5	3,143		2,214
Cash at bank and in hand		122,355		118,302

		125,498		120,516
Creditors: Amounts Falling Due Within One Year	6	(1,844 )		(2,010 )

NET CURRENT ASSETS (LIABILITIES)			123,654		118,506

TOTAL ASSETS LESS CURRENT LIABILITIES			126,722		122,595

NET ASSETS			126,722		122,595

Income Statement			126,722		122,595

MEMBERS' FUNDS			126,722		122,595

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs Kelly Marsh

Director

11/11/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Pembury School House Nursery is a private company, limited by guarantee, incorporated in England & Wales, registered number 05392129 . The registered office is Lower Green Road, Pembury, Kent, TN2 4EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have also been prepared in compliance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Charities Act 2011.

The accounts are presented in £ Sterling.

2.2. Going Concern Disclosure

The Nursery is a registered charity and is considered a public benefit entity. The financial statements are prepared on a going concern basis. The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

The Nursery's turnover is derived from fee income for early years education, government funding and fund raising activities.

Fee income is measured at the fair value of the consideration received or receivable. Parents are invoiced three times per year in September, January and April and payment is due within 60 days of the invoice date. Revenue is recognised over the period of instruction and is fully recognised at the balance sheet date as all services for the year have been provided at this point.

Government funding is recognised in accordance with the accounting policy relating to government grants, as set out below.

Fund raising typically involves the sale of small items. Turnover is recognised when goods have been provided to customers such that risks and rewards of ownership have transferred to them.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Financial Instruments

The Nursery has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments. Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. Basic financial liabilities, including trade and other payables, and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.

2.7. Government Grant

The Nursery receives government funding as part of a national government scheme to provide funded childcare places. The nursery accounts for this funding based on the performance model. The income is recognised when the performance-related condition, being the provision of childcare, is met.

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Pembury School House Nursery

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.8. Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	24,705	535	25,240

As at 31 July 2025	24,705	535	25,240

Depreciation
As at 1 August 2024	21,028	123	21,151
Provided during the period	918	103	1,021

As at 31 July 2025	21,946	226	22,172

Net Book Value
As at 31 July 2025	2,759	309	3,068

As at 1 August 2024	3,677	412	4,089

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,143	2,214

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,025	1,219
Taxation and social security	819	791

	1,844	2,010

7. Related Party Transactions

The Nursery's directors and secretary also act as trustees. The trustee role is voluntary and no remuneration is paid. K. Marsh is also Head of Nursery and was remunerated £23,700 for the role (2024: £21,917). Pension contributions of £524 were also paid (2024: £470). J. Askew is also Office Manager and was remunerated £23,850 for the role (2024: £21,917). Pension contributions of £528 were also paid (2024: £470).

There were no employees whose received total employee benefits of more than £60,000. Total expenses of £197 (2024: £103) were reimbursed to two trustees (2024: one trustee) for nursery supplies, meeting and administrative expenses.

Tonbridge Accountants Limited were paid £1,440 during the period for accounting services (2024: £1,440), which includes the annual independent examination. Additional services were provided for company secretarial work to the value of £108 (2024: No additional services).

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Pembury School House Nursery

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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