Company registration number 05351277 (England and Wales)
Charity registration number 1110568 (England and Wales)
TARVIN PRE-SCHOOL NURSERY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
TARVIN PRE-SCHOOL NURSERY LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
L C Jackson
K P Perry
A C Johnstone
S Radcliffe
P S Young
J Wood
R Binyon
K Aidley
F Holden
E Harrison
(Appointed 16 January 2025)
Charity number
1110568
Company number
05351277
Registered office
Heath Drive
Chester
Cheshire
England
CH3 8LS
Independent examiner
Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU
TARVIN PRE-SCHOOL NURSERY LIMITED
CONTENTS
Page
Trustees' report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 17
TARVIN PRE-SCHOOL NURSERY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 July 2025.

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)" (effective 1 January 2019).

Objectives and activities

Business & Ethos of the Nursery

Tarvin Pre-School & Day Nursery provides care and education in line with the Early Years Foundation Stage for children from the age of two to school age. It is a community Nursery.

which is a Limited Company and Registered Charity. It is a not-for-profit organisation. The Nursery’s aims are to meet the needs of its stakeholders (parents and children) by offering flexible sessions between 7.30am and 5.30pm term time and holidays plus an Adventure Camp in school for school-age children.

Our Vision is “to inspire every child to appreciate their own uniqueness and develop their belief and confidence in themselves to achieve their goals. We do this by providing a safe environment where they feel they belong, develop a love for learning though exciting and stimulating activities and experiences. Children are nurtured by skilled and committed practitioners who have high expectations for all to develop the skills, knowledge and emotional wellbeing they will need for life”

Public benefit

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

Achievements and performance

Main Activities and Achievements During the Last 12 Month Period

General

We commenced the school year with good numbers and lots of new and exciting activities. Throughout the year we held our Nativity, Hot Cross Bun afternoon and a Summer Concert and Graduation Ceremony for our Pre-School children. We are out and about in the local community on walks, visiting the churches, playing on the recreation field and visiting the library. We had an outing to Chester Zoo and Park Hall Farm.

The Nursery continues to be independently run and still very reliant on fund raising to enable the purchase of resources to further enhance our provision.

Staff Qualifications/Changes

The team continues to be led by Lyn Jackson, the Manager who has a BA(Hons)First in Early Years and Professional Development and holds Early Years Professional Status which is only awarded to practitioners whose practice and knowledge of the early years is exemplary. She is supported by a team of qualified practitioners.

Continued Professional Development has a high priority and staff continue to undertake virtual and online training.

The setting has seen some changes in staffing over the last year.

TARVIN PRE-SCHOOL NURSERY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -

Curriculum Activities

The Nursery fully embraces the Early Years Foundation Stage with emphasis on providing an environment which develops children’s independence, confidence and self-esteem.

Activities are fun, exciting, and stimulating based on children’s own interests as well as providing new knowledge and skill development through a variety of topic-based activities.

Outdoor activities feature highly, with children enjoying free flow play, forest school fun and mud kitchen.

French, Spanish and Makaton

Our weekly French and Spanish sessions continue to be enjoyed, and the children are learning to communicate using Makaton signing.

Extra-Curricular

Our Sports sessions continue each Monday morning.

Links with Primary School

Effective links continue to develop with the Primary School and effective Transition arrangements fully support children’s move into school smoothly. We acknowledge and thank School for their continued support. The older children were able to benefit from transition visits into school and regular visits to the Nursery by the reception teacher.

Outings/Excursions/Special Events

These included the following: -

Christmas Party

World Book Day – The children dressed up as a character from a favourite book.

Walks in the Community including Woodland

Nativity

Hot Cross Bun Afternoon

Leavers’ Graduation/summer concert

Parents Evenings

Open Day

Contributions Made By Volunteers

General

Income received from fees and grants only just

normally covers staff wages and general running expenses. All other items (equipment, buildings, repairs, children’s gifts etc) must be funded by raising money through fundraising.

TARVIN PRE-SCHOOL NURSERY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -

Fundraising Team

We have been without a fund-raising team for several years and the majority of fund raising has been undertaken by the staff. Being a Registered Charity enables us to raise much needed funds to buy the extras, replace and renew resources, provide enhancements to our provision, subsidise outings, parties, gifts at Christmas etc. Our aim is to run three or four main fund-raising activities throughout the year

and a few smaller activities such as regular cake sales.

Fundraising Events

A full breakdown of what we managed to raise this year is available with the accounts, but events included:

Christmas Raffle Nativity

Easter Raffle Summer Raffle

Easter Bingo Cake Sales

Christmas Bingo

Children’s Photographs

Mother’s Day Gifts

Many thanks to everyone who helped in whatever way they could.

Attendance Figures

We started the year in September 2024 with 45 children on the register and ended the year with 54 children on the register. 25 children left at the end of the school year to attend primary schools.

Breakfast and Tea Club

This continues to offer parents flexibility. Children enjoy a substantial tea such as baked potatoes, pasta dishes etc and at breakfast there is a choice of cereal, fresh juice and toasted items.

Adventure Camp

As we now offer Nursery all year round, there is no longer any Holiday Club for Nursery-age children. We do offer Adventure Camp to school age children, and we offered this at October, February, Easter, Whit and Summer.

Financial Review

A full report on finances is available in the form of our Annual Accounts (explained in full at our AGM).

Accounts are prepared using Sage software, in spreadsheet format, monthly, with the only accrual or prepayment consisting of late or early receipts at the beginning or end of each financial year. All purchase invoices are paid within 30 days of receipt, or immediately, at year end.

An amount for depreciation is shown in the accounts for the £44,000 which was our contribution towards the new building.

Following the setting of the new year’s budget which considers previous expenditure

and inflation, the staff wages are reviewed based on the minimum wage and National Living wage which are mandatory together with a comparison of rates paid at similar settings and national wage expectations for comparative posts.

Retained Cash

The Nursery keeps a cash reserve to ensure that if there was a change to the grant funding for 3- to 4-year-olds and numbers decreased, we would have funds available to use while we reviewed our situation. We may indeed require this and more to maintain our sustainability in these uncertain times.

TARVIN PRE-SCHOOL NURSERY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -

Reports, Accounts and Returns

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 st July 2025. No member of the company has deposited a notice, pursuant to Section 476 requiring an audit of these accounts.

The trustees’ responsibilities for ensuring that the charity keeps accounting records which comply with Section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure for the 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 accounts, so far as applicable to the company.

Note: An independent examination is a simpler form of scrutiny than an audit, but it still provides trustees, funders, beneficiaries, stakeholders and the public with an assurance that the accounts of the charity have been reviewed by an independent person. An independent examination provides an external check on the accounts and can be carried out by any person with the relevant ability and experience, except where the gross income exceeds £1m.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Future Plans (202 4/2 5)

We have applied once again for Co-op Community Fund and pleased to have been successful. Our future plans are always optimistic in continually developing our provision and the range of facilities we can offer. Our priorities have to be to ensure the children continue to have wonderful early years’ experience, to keep well-staffed to support our children and to keep fees as affordable as possible whilst being able to pay the staff and all our other expenses.

Structure, governance and management

The charity is a company limited by guarantee, incorporated on the 3 February 2005 and is g overned by a c onstitution.

The charity is also registered with the Charity Commission, registered number 1110568.

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:

L C Jackson
S McKechnie
(Resigned 28 November 2024)
K P Perry
A C Johnstone
S Radcliffe
E L Skillings
(Resigned 28 November 2024)
P S Young
J Wood
R Binyon
K Aidley
F Holden
E Harrison
(Appointed 16 January 2025)
TARVIN PRE-SCHOOL NURSERY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
Recruitment and appointment of trustees

The trustees' aim to ensure that the board has a well rounded set of skills to govern all aspects of the operations of the charity. Trustees are elected by the members to the board.

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' r eport was approved by the Board of Trustees.

S Radcliffe
J Wood
Trustee
Trustee
18 December 2025
TARVIN PRE-SCHOOL NURSERY LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TARVIN PRE-SCHOOL NURSERY LIMITED
- 6 -

I report to the trustees on my examination of the financial statements of Tarvin Pre-School Nursery Limited (the charity) for the year ended 31 July 2025.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ACA, 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 that in any material respect:

1

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

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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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.

Mr Robert Hall, FCA
Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU
Dated: 19 December 2025
TARVIN PRE-SCHOOL NURSERY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
432
-
432
534
-
534
Charitable activities
4
159,531
197,592
357,123
142,430
186,411
328,841
Other trading activities
5
3,679
-
3,679
3,738
-
3,738
Investments
6
463
-
463
463
-
463
Total income
164,105
197,592
361,697
147,165
186,411
333,576
Expenditure on:
Raising funds
7
84
-
84
1,326
-
1,326
Charitable activities
8
129,591
197,592
327,183
173,709
186,411
360,120
Total expenditure
129,675
197,592
327,267
175,035
186,411
361,446
Net income/(expenditure) and movement in funds
34,430
-
34,430
(27,870)
-
(27,870)
Reconciliation of funds:
Fund balances at 1 August 2024
50,150
-
50,150
78,020
-
78,020
Fund balances at 31 July 2025
84,580
-
84,580
50,150
-
50,150

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

TARVIN PRE-SCHOOL NURSERY LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
14
3,611
5,777
Current assets
Debtors
15
3,045
2,006
Cash at bank and in hand
79,601
44,853
82,646
46,859
Creditors: amounts falling due within one year
16
(1,677)
(2,486)
Net current assets
80,969
44,373
Total assets less current liabilities
84,580
50,150
The funds of the charity
Unrestricted funds
17
84,580
50,150
84,580
50,150

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 July 2025.

The director acknowledges her 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 18 December 2025
S Radcliffe
J Wood
Trustee
Trustee
TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
1
Accounting policies
Charity information

Tarvin Pre-School Nursery Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Heath Drive, Chester, Cheshire, England, CH3 8LS.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's constitution, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). 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 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts 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.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
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.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

- Expenditure on charitable activities includes the costs incurred in the management of its various projects and activities: and

- Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

An analysis of these costs is included in note 9.

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:

Leasehold land and buildings
10% straight line
Fixtures and fittings
25% reducing balance

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.

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

TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 11 -
1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors 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 p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

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

1.11

Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 12 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
432
534
4
Charitable activities
2025
2024
£
£

Sale of goods

159,531
142,430
Performance related grants
197,592
186,411
357,123
328,841
Analysis by fund
Unrestricted funds
159,531
142,430
Restricted funds
197,592
186,411
357,123
328,841
Performance related grants
EYFS grant
196,180
182,820
Milk grant
362
1,027
Other grants
1,050
2,564
197,592
186,411
TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 13 -
5
Other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising events
3,679
3,738
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
463
463
7
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Staging fundraising events
84
1,326
TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 14 -
8
Charitable activities
2025
2024
£
£
Staff costs
284,877
303,806

Purchases

22,709
28,467

Premises costs

22
11

Repairs and maintenance

2,990
2,830

Insurance

1,572
1,371

Other staff costs

1,413
3,440

Telephone

930
871

Office expenditure

3,227
4,583

Advertising

111
339

Sundries

127
879

Subscriptions

5,017
4,728
322,995
351,325
Share of support costs (see note 9)
2,166
6,276
Share of governance costs (see note 9)
2,022
2,519
327,183
360,120
Analysis by fund
Unrestricted funds
129,591
173,709
Restricted funds
197,592
186,411
327,183
360,120
9
Support costs allocated to activities
2025
2024
£
£
Depreciation
2,166
6,276
Governance costs
2,022
2,519
4,188
8,795
Analysed between:
Charitable activities
4,188
8,795
TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 15 -
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,714
1,827
Depreciation of owned tangible fixed assets
2,166
6,276
11
Trustees

L C Jackson and K Perry are trustees of the charity and are remunerated through the payroll. They received no remuneration in relation to carrying out their roles as trustees.

12
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Nursery practitioners
11
13
Management
3
3
Total
14
16
Employment costs
2025
2024
£
£
Wages and salaries
284,877
303,806
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel, being the Nursery Manager, Assistant Nursery Manager and Assistant Administration Manager is as follows:

2025
2024
£
£
Aggregate compensation
108,109
114,464

During the year no expenses were paid to any of the trustee's (2024 - £nil).

13
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 16 -
14
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 August 2024
44,400
18,960
63,360
At 31 July 2025
44,400
18,960
63,360
Depreciation and impairment
At 1 August 2024
44,130
13,453
57,583
Depreciation charged in the year
270
1,896
2,166
At 31 July 2025
44,400
15,349
59,749
Carrying amount
At 31 July 2025
-
3,611
3,611
At 31 July 2024
270
5,507
5,777
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,919
1,073
Prepayments and accrued income
1,126
933
3,045
2,006
16
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
(23)
-
Other creditors
1,700
2,486
1,677
2,486
TARVIN PRE-SCHOOL NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 17 -
17
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August 2024
Incoming resources
Resources expended
At 31 July 2025
£
£
£
£
General funds
50,150
164,105
(129,675)
84,580
Previous year:
At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
General funds
78,020
147,165
(175,035)
50,150
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