REGISTERED COMPANY NUMBER: 03132004 (England and Wales)

REGISTERED CHARITY NUMBER: 1051924

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

LYTHAM HALL PARK NURSERY SCHOOL LIMITED

Page

Report of the Trustees

1

to

2

Statement of Financial Activities

3

Balance Sheet

4

Notes to the Financial Statements

5

to

9

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 31st August 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

The charity is no longer providing services.

Public benefit

The Trustees consider that due regard has been paid to the Public Benefit Guidance published by the Charity Commission in relation to section 4 of the Charities Act 2011.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The company ceased providing services from 1st June 2024. The company will be wound up and assets transferred to Lytham Hall Park Primary School .

Income for the year decreased to £9 (2024: £230,765) which is investment income as the company is not trading. Expenditure for the year decreased to £75,468 compared to last year's figures of £200,069.

After many years as a Limited Company, it was decided in light of new Section 27 DFE guidance regarding schools having their own nursery, the Trustees voted unanimously to close the Lytham Hall Park Nursery School Limited company and transfer monies and assets to Lytham Hall Park Primary School. Lytham Hall Park Primary School is within the remit of Lancashire County Council, and has been the beneficiary of profits from Lytham Hall Park Nursery School Limited since it’s inception. Legal advice from a specialist educational consultancy firm was sought and following their guidance the company will be wound up and assets transferred to Lytham Hall Park Primary School . The three directors notified Ofsted of their decision. From 1st June 2024 Lytham Hall Park Nursery School Limited no longer provides nursery and out of school provision and all staff were TUPE to Lancashire County Council on this date.

FINANCIAL REVIEW

Reserves policy

The reserves will be transferred to Lytham Hall Park Primary School as part of the Section 27 process.

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

The Charity's constitution contains the terms with regards the appointment of Trustees, these are summarised as follows:

(1) Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

(2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the Charity.

Organisational structure

Those who served as directors and trustees during the year and up to the date of this report (unless stated) were as follows:

Beverley Susan Harrison

Patricia Ann Fieldhouse (resigned 28/11/2025)

Sharon Bowker

Key management remuneration

No remuneration was paid for the year to 31st August 2025 (2024: £25,000).

Related parties

No trustee has any beneficial interest in the charitable company. All trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The numbers of guarantees at 31st August 2025 was 3 (2024: 3)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03132004 (England and Wales)

Registered Charity number

1051924

Registered office

Lytham Hall Park Nursery

South Park

Lytham St Annes

Lancashire

FY8 4QU

Trustees

Ms B S Harrison

Miss P A Fieldhouse (resigned 28/11/2025)

Mrs S Bowker

Approved by order of the board of trustees on 21st May 2026 and signed on its behalf by:

Ms B S Harrison - Trustee

31/8/25

31/8/24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Fundraising events

-

187

Provision of education

-

221,083

Investment income

2

9

15

Other income

-

9,480

Total

9

230,765

EXPENDITURE ON

Charitable activities

Education Services

2,025

152,657

Other Expenditure

73,443

47,412

Total

75,468

200,069

NET INCOME/(EXPENDITURE)

(75,459

)

30,696

RECONCILIATION OF FUNDS

Total funds brought forward

118,132

87,436

TOTAL FUNDS CARRIED FORWARD

42,673

118,132

31/8/25

31/8/24

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Debtors

8

-

2,592

Cash at bank

46,282

118,420

46,282

121,012

CREDITORS

Amounts falling due within one year

9

(3,609

)

(2,880

)

NET CURRENT ASSETS

42,673

118,132

TOTAL ASSETS LESS CURRENT LIABILITIES

42,673

118,132

NET ASSETS

42,673

118,132

FUNDS

10

Unrestricted funds

42,673

118,132

TOTAL FUNDS

42,673

118,132

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 21st May 2026 and were signed on its behalf by:

B S Harrison - Trustee

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.

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.

Grant income

Revenue grants are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.

A grant that becomes receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the company with no future related costs, is recognised in income in the period in which it becomes receivable.

2.	INVESTMENT INCOME

31/8/25

31/8/24

£

£

Interest received

9

15

3.	SUPPORT COSTS

Management

Other

Totals

£

£

£

Education Services

-

2,154

2,154

Other Expenditure

6,415

66,697

73,112

6,415

68,851

75,266

Support costs, included in the above, are as follows:

31/8/25

31/8/24

Education

Other

Total

Total

Services

Expenditure

activities

activities

£

£

£

£

Repairs

-

-

-

5,067

Accountancy and legal fees

-

6,415

6,415

3,978

Fixtures and fittings depreciation

-

-

-

2,002

Donations

2,154

66,697

68,851

38,009

2,154

73,112

75,266

49,056

4.	NET INCOME/(EXPENDITURE)

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

31/8/25

31/8/24

£

£

Depreciation - owned assets

-

2,002

5.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

6.	STAFF COSTS

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

31/8/25

31/8/24

Administration and childcare

-

15

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

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Fundraising events

187

Provision of education

221,083

Investment income

15

Other income

9,480

Total

230,765

EXPENDITURE ON

Charitable activities

Education Services

152,657

Other Expenditure

47,412

Total

200,069

NET INCOME

30,696

RECONCILIATION OF FUNDS

Total funds brought forward

87,436

TOTAL FUNDS CARRIED FORWARD

118,132

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other debtors

-

2,592

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other creditors

584

-

Accruals and deferred income

3,025

2,880

3,609

2,880

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.24

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

118,132

(75,459

)

42,673

TOTAL FUNDS

118,132

(75,459

)

42,673

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

9

(75,468

)

(75,459

)

TOTAL FUNDS

9

(75,468

)

(75,459

)

Comparatives for movement in funds

Net

movement

At

At 1.9.23

in funds

31.8.24

£

£

£

Unrestricted funds

General fund

87,436

30,696

118,132

TOTAL FUNDS

87,436

30,696

118,132

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

230,765

(200,069

)

30,696

TOTAL FUNDS

230,765

(200,069

)

30,696

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

Net

movement

At

At 1.9.23

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

87,436

(44,763

)

42,673

TOTAL FUNDS

87,436

(44,763

)

42,673

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

230,774

(275,537

)

(44,763

)

TOTAL FUNDS

230,774

(275,537

)

(44,763

)

11.	RELATED PARTY DISCLOSURES

During the year, Lytham Hall Park Nursery School Limited made donations to Lytham Hall Park School, where two of the Trustees are Governors, totalling £66,697 (2024: £38,009).

12.	ULTIMATE CONTROLLING PARTY

There is no controlling party, the company is limited by guarantee.