REGISTERED COMPANY NUMBER: 03658981 (England and Wales)

REGISTERED CHARITY NUMBER: 1081067

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

HEYHOUSES CHURCH OF ENGLAND NURSERY

SCHOOL LIMITED

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Balance Sheet

10

to

11

Notes to the Financial Statements

12

to

19

TRUSTEES

Mrs H C Atkinson

Mr C E Barnes

Mrs D G Brown

Elizabeth Hodgson

Mr P M Gibbons

COMPANY SECRETARY

Mr C E Barnes

REGISTERED OFFICE

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

REGISTERED COMPANY NUMBER

03658981 (England and Wales)

REGISTERED CHARITY NUMBER

1081067

INDEPENDENT EXAMINER

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

BANKERS

TSB

302 Clifton Drive South

Lytham St Annes

FY8 1LN

HONORARY PRESIDENT

Mrs Elaine Nightingale

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

To advance the education of children below compulsory school age by providing or assisting in the provision of educational recreational and other charitable facilities and to advance the education of pupils attending Heyhouses Endowed Church of England Primary School by furthering the charitable purposes of the Heyhouses Endowed Church of England Primary School Fund.

Aims and Objectives:

• To provide a broad and balanced curriculum which promotes the physical, intellectual, emotional, social and moral developments of each child regardless of sex, class or disability.

• To provide an environment and atmosphere in which every child and adult feels secure, valued and confident.

• The nursery curriculum is designed to develop continuity and progression within the agreed guidelines from the age of two and a half until the end of the Reception year.

• All children are given the full range of learning opportunities through activities promoting knowledge skills and understanding.

• The curriculum content is mainly skill based with new activities and ideas introduced through a child centred approach.

• The approach to learning is emphasis through 'talk' and 'play' both indoors and outdoors, namely:

o Exploratory Play

o Imaginative Play,

o Structured and Unstructured Play

Comment

It is evident to all trustees that staff at Heyhouses Nursery ensure that these aims and objectives are met. Nursery is a stimulating and happy environment where children develop as individuals and as a socially interactive group. Extremely favourable comments in parental surveys confirmed their satisfaction with the standard of education and care provided.

Mission Statement

We seek to enable children to reach their full potential educationally, spiritually and socially so that they may become all that God has created them to be.

Public benefit

The trustees consider that the main activities undertaken by the charity to carry out its charitable purposes are for the public benefit and furthermore they consider that they have complied with their duty to have due regard to the commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Volunteers, students and visitors

Nursery staff and trustees are grateful for the regular and valuable contribution of volunteers, special support workers and students both from the local college and high schools for their valuable input of activities.

Nursery has 3 volunteers who support the various needs of nursery with additional support with events, holiday provision, fundraising. Other visitors included:

• St Annes Library

• St Annes Fire Services

• Father Glen

Nursery welcomed 3 students from the local High School (Year 10) as part of the Duke of Edinburgh Scheme. They volunteered in the Afterschool Club each week.

ACHIEVEMENTS AND PERFORMANCE

Charitable Activities

Finance

The payment of fees continues to create the majority of the charity's income. Parents are entitled to 15 hours per week for 38 weeks of funded care from the LEA the term after a child turns 9 months which is now called the Early

Education Funding (EEF). Therefore the majority of 2 year olds are now eligible for the 15 hour Early Education Funding ( EEF).

From the term after a child reaches their 3rd Birthday all children are entitled to up to 15 hours of funded childcare per week.. Eligible working parents of children can access up to 30 hours of funded childcare per week. We also received additional Early Years Pupil Premium for those 3 to 4 year olds who meet the criteria ( e.g. parent/carer on benefits/low income) funding is used for various means of providing additional support for the child including, resources, staffing including 1:1 and staff training .

There was an increase in the amount of additional finance this year. Successful festive fundraising with a Christmas 6 weeks of festive fundraising whereby the team delivered individual fundraising activities including, personalised keyrings and photographs, hampers, toy stall and crafts.

Trustees will consider family circumstances and use their discretion to waive or reduce fees for children who have special/specific needs or whose pre-school years will by significantly enhanced by attendance at Heyhouses Nursery. The guiding principle when considering such cases is that no child who needs our support should be prevented from attending our nursery by a financial barrier.

Accommodation

Heyhouses C of E Nursery is located in a new purpose built brick building which is located on land owned by The Lytham Schools Trust on Clarendon Road North, Lytham St Annes.

Over the past years the Senior Management team have identified significant maintenance and repairs needed for the building's overall long-term maintenance. The Senior Management Team are currently in the process of applying for Grant Funding to support the extensive financial costings of the repairs and maintenance, including:

• A completely new heating system fitted August 2025

• A substantial repair to the nursery flat roof carried out in August 2025

• Improvements to our extensive outdoor area where a wooded bark area and swings has been created and

• A total redecorating, painting and decorating of the internal building

• New shutter to the rear of the building.

Staffing

Through this financial year, Nursery has maintained the posts as follows:

1x Nursery Manager/Teacher

2 x Deputy Managers

1 x SEN Co-Ordinator

1 x Deputy SEN Co-Ordinator

9 x Nursery Practitioners

1 x Finance Manager

1 x Business Support Officer

1 x ASC Catering and support worker

Trustees wish to record their thanks to all staff for their continued hard work and commitment to the nursery.

The Performance Management was further embedded this year as Mrs Helen Atkinson and Mr Clive Barnes alongside regular supervision with Joanne Kaced, Nursery Manager & Teacher.

Lead Practitioner Status was again awarded to the nursery. The nursery continues to be used as an example of good practice to other nurseries throughout Lancashire, although there is no additional funding for the status.

Breakfast Club & After Nursery School Club

These clubs continue to operate very well under the leadership of Deputy Manager Miss Robyn Whiteside . The Senior Management Team applied for Lancashire County Council Wraparound Care grant funding in July 2024, a successful application provided the means to increase the number of places by 5 and to support the employment of an additional staff member within the Afterschool club thus helping the team provide the much needed additional one to one support for the increase of children with Special Educational Needs including children from Nursery, Reception and Year 1.

Holiday Provision

By means of Grant funding nursery has been able to deliver several individual holiday provision programmes over the last year including 2 days during the October half term week. 4 days during the Easter 2-week holidays .

During the summer holidays we were fortunate to be able to provide a 2-weeks holiday provision with the support of grant funding from Lytham School Foundation. The holiday provision provided support for up to 30 children each day. The grant funding also included funding to provide a minibus service to ensure our most vulnerable and needy children attended the provision.

With the ever-increasing challenge of childcare needs for parent/carers, due to more and more families having both parent/carers working. For the first time within the grant application, we made a request to the Lytham School Foundation to seek approval to open the holiday provision to the wider nursery community, School Reception and Year alongside Breakfast Club and Afterschool Club parent/carers. This also paved the way to work towards a holiday provision being available to all the Nursery, Breakfast and Afterschool Club ( including Heyhouses Church of England Primary school children from Reception and Year 1) children providing the financial means for nursery to then be able to provide 'invite only' places for our more vulnerable and needy children who may not be able to access the provision without this support.

Grants

Nursery received grant funding for the Easter & Summer holiday provision for vulnerable children from the Lytham Schools Foundation. We self-funded a 2-holiday provision in October 2025 for 25 children.

Quality Award

The Nursery has been awarded the LQA in Language and Communication. This certification was received in Spring 2024, as anticipated in the Trustees Report 22-23. Nursery is currently working towards a Mathematic LQA award.

Additional Fundraising

We have continued to raise additional funds for Nursery through regular fundraising events at Christmas, Easter and during the summer term.

All monies raised are used to purchase various resources for nursery and the children.

Ofsted

The SMT have attended Ofsted update training for changes that are being implemented to the inspection process. There is now a 6 year cycle of inspection for settings that have been recognised as Good or Outstanding.

Communication

At Heyhouses Nursery we recognise the privileged position we have when parents entrust the care of their young children to us. Our work is very much in partnership with those parents and carers and good communication is vital. We communicate regularly with parent/carers via the communication tool Evidence Me and have regular emails/letters with information regarding activities and events which are taking place.

The Senior Management Team recognise as parent/carers childcare requirements have changed over time, children are continuously registered with nursery throughout the year unlike previous years whereby significant times, such as September and January were times when admissions were high, this has now moved to a constant flow of children being registered and parents/carers requiring start dates as and when necessary. Thus, leading to an all-year-round ability to register and begin their nursery journey with Heyhouses.

Throughout the year we provide opportunities to carry out our robust induction and settling in process. During the summer term we now provide 4 weekly play sessions for parent/carers and children to attend nursery to begin their settling in, 'getting to know' their key person and other team members as well as familiarising themselves with the nursery surroundings. This over the last year has proven to be highly successful in aiding a positive and secure transition into our Nursery.

Open Evenings and Parent Workshops are held throughout the year for families of children currently attending nursery and for those who are looking for nursery provision in the future.

At the end of the Summer Term, a Transition Report is prepared on the progress of all children.

Feedback is encouraged from parents and carers on a regular basis particularly after Open Evenings and Parent Workshops.

Informal meetings are held throughout the year when parents have the opportunity to discuss progress etc with their child's Key Person.

During the Spring and Summer Terms staff from the Reception Department visit Nursery to take part in 'Storytime' and small groups of nursery children are taken to the Heyhouses Primary School Reception Department to meet the teachers and become familiar with the school ahead of the transition in September. For any children who may be accepted for a different school the team will endeavour to provide opportunities for the schoolteachers to visit nursery. This is valuable work as it supports the transition of children from nursery to school and is welcomed by staff and parents.

FINANCIAL REVIEW

Financial position

The net expenditure as disclosed in the Statement of Financial Activities is £34,189 deficit, (2024:£13,381 deficit), and reserves are £283,983 (2024:£318,172).

Investment policy and objectives

Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit. The trustees have considered the most appropriate policy for investing funds and have found that business high interest accounts meet the requirements to generate both income and allow the funds to be readily available.

Reserves policy

The trustees have examined the charity's requirements for reserves in the light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between three and six months of the expenditure.

The reserves are needed to meet the working capital requirements of the charity and the trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The present level of reserves available to the charity at 31 August 2025 are £283,983.

The trustees are aware of the fact that with £526,395 tied in tangible fixed assets, the desired level of reserves have not been achieved. They continue to seek ways to improve the situation while managing current and future risks by not committing to any long term projects unless specific funding is secured.

Going concern

The Trustees have considered the financial circumstances of the charity at the year end and determined that the going concern basis is appropriate.

FUTURE PLANS

Plans for Future Periods

Money raised through fundraising will continue to be used to develop the resources and equipment in the nursery in line with the requirements of the EYFS and to ensure resources which are used inside are also provided for use in the outdoor area. The Development Plan, which clearly outlines the focus for the coming year, includes:

Leadership and Management

• Develop the 'Champion Role' to create clear guidance to areas of responsibility.

• To focus on business sustainability with regard to holiday provision etc in an effort to increase income.

• To ensure all policies are up-to-date and carried out confidently by all practitioners.

• To prioritise safeguarding procedures.

The Quality of Education

• To support sequential learning in the areas of Maths and Literacy

• Develop the curriculum through CUSP core books..

Personal Developments

• To promote curiosity by engaging the children with Science STEM activities.

• To develop staff skills in supporting children's characteristics of learning.

• Developing our 'Nursery Praise' sessions in house

• Link with Church and Sunday School.

Behaviour & Attitudes

• To support inclusion, Recognising unconscious bias and support equality in the Nursery by challenging attitudes and values towards other cultures, ethnicity etc.

• Reflect on how we can stereotype? Look at how children play? E.g. Schemas

• To promote positive mental health for children and staff team.

Nursery was at 80% capacity from April-July 2025, based on the reduced numbers at each session of 32 instead of 42.

After Athena Solicitors continued to be a support for the reclamation of debts and supporting the trustees with employment law.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 29 October 1998 and registered as a charity on 9 June 2000. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £5.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and also constitute the management committee. The directors may appoint a person who is willing to act as a director, either to fill a vacancy or as an additional director provided that the maximum of five as set by the articles is not exceeded. The directors would seek to appoint a director from a member of the governing body of Heyhouses C of E Primary School. All directors presenting themselves for re-election will be deemed to have been re-elected unless at the annual general meeting it is resolved not to fill a vacancy or unless a resolution for the re-appointment of the director is put to the meeting and lost.

Trustee meetings

Meetings are held on a regular basis to review progress. Meetings of the trustees comprising Clive Barnes, Elizabeth Hodgson, Helen Atkinson, Philip Gibbons, Denise Brown and the Nursery Management Team - the Manager, Deputy and Business & People Manager are held as and when required to discuss and decide upon matters of policy , staffing, finance, budgeting and pay review. The Chairman or other appointed trustee meets with all staff at least twice a year. Philip Gibbons attends monthly meetings with Hester Holdsworth, the Finance Manager to discuss the accounts.

Induction and training of new trustees

The trustees are already familiar with the practical work of the charity and additionally are invited and encouraged to attend meetings and training sessions to familiarise themselves with the charity and the context within which it operates and cover:

• The obligations of Trustees

• The main documents which set out the operational framework for the charity including the Memorandum and Articles

• Resourcing and the current financial position as set out in the latest published accounts and financial management information

• Future plans and objectives

New trustees would be invited to the setting to familiarise themselves with the work of the charity. They would also be provided with a handbook containing full details of the work of the charity along with the Memorandum and Articles of Association and the latest financial statements. New trustees would have an induction programme followed by an analysis of this induction.

Key management remuneration

Total remuneration paid to key management personnel in the year amounted to £81,198.

Related parties

Trustees can elect to make donations from surplus funds to Heyhouses Endowed Church of England Primary School. Any such donation(s) would be in support of projects not funded by the local authority or the diocese and of direct benefit to the Primary School pupils. In the event of The Charity closing any surplus funds would be donated to the Primary School.Transactions with related parties are as detailed in note 17 of the financial statements.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures consistent with the activities of the charity and in accordance with Ofsted inspections. Procedures are in place to ensure compliance with health and safety of staff, children, volunteers and visitors to the nursery. These procedures are reviewed annually to ensure that they continue to meet the needs of the charity.

Approved by order of the board of trustees on 26th May 2026 and signed on its behalf by:

Mr C E Barnes - Trustee

Independent examiner's report to the trustees of Heyhouses Church of England Nursery School Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2025.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts 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 accounts 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 accounts to be reached.

C.L.Higgins FCA

The Institute of Chartered Accountants in England and Wales

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

27th May 2026

31/8/25

31/8/24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

14,657

23,725

38,382

33,070

Charitable activities

Nursery provision

310,213

25,312

335,525

374,232

Investment income

2

-

-

-

749

Total

324,870

49,037

373,907

408,051

EXPENDITURE ON

Raising funds

842

-

842

545

Charitable activities

Nursery provision

355,692

51,559

407,251

418,525

Total

356,534

51,559

408,093

419,070

Net gains/(losses) on investments

(2

)

(1

)

(3

)

(2,362

)

NET INCOME/(EXPENDITURE)

(31,666

)

(2,523

)

(34,189

)

(13,381

)

RECONCILIATION OF FUNDS

Total funds brought forward

309,172

9,000

318,172

331,553

TOTAL FUNDS CARRIED FORWARD

277,506

6,477

283,983

318,172

31/8/25

31/8/24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Intangible assets

7

3,780

-

3,780

4,320

Tangible assets

8

526,395

-

526,395

541,920

530,175

-

530,175

546,240

CURRENT ASSETS

Stocks

9

5,343

-

5,343

5,621

Debtors

10

36,543

-

36,543

34,389

Cash at bank

19,328

12,357

31,685

72,377

61,214

12,357

73,571

112,387

CREDITORS

Amounts falling due within one year

11

(74,133

)

(5,880

)

(80,013

)

(76,205

)

NET CURRENT ASSETS

(12,919

)

6,477

(6,442

)

36,182

TOTAL ASSETS LESS CURRENT LIABILITIES

517,256

6,477

523,733

582,422

CREDITORS

Amounts falling due after more than one year

12

(239,750

)

-

(239,750

)

(264,250

)

NET ASSETS

277,506

6,477

283,983

318,172

FUNDS

15

Unrestricted funds

277,506

309,172

Restricted funds

6,477

9,000

TOTAL FUNDS

283,983

318,172

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 26th May 2026 and were signed on its behalf by:

Mr C E Barnes - 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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Intangible fixed assets

Intangible fixed assets consists of bespoke computer software and is amortised over its estimated useful life of 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost price inclusive of directly attributable costs less cumulative depreciation, provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

- 2% on cost

Fixtures and fittings

- 15% on reducing balance

Computer equipment

- 33% on cost

Fixed asset investments comprise investments in quoted and unquoted equity instruments which are measured at fair value. Changes in fair value are recognized in profit and loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Government grants

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.

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.

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.

2.	INVESTMENT INCOME

31/8/25

31/8/24

£

£

Dividend income

-

749

3.	NET INCOME/(EXPENDITURE)

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

31/8/25

31/8/24

£

£

Independent examiners fees

4,636

4,057

Depreciation - owned assets

15,974

16,502

Deficit on disposal of fixed assets

97

-

Computer software amortisation

540

540

4.	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.

5.	STAFF COSTS

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

31/8/25

31/8/24

Nursery provision

20

18

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

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

18,028

15,042

33,070

Charitable activities

Nursery provision

361,116

13,116

374,232

Investment income

749

-

749

Total

379,893

28,158

408,051

EXPENDITURE ON

Raising funds

545

-

545

Charitable activities

Nursery provision

393,088

25,437

418,525

Total

393,633

25,437

419,070

Net gains/(losses) on investments

(2,361

)

(1

)

(2,362

)

NET INCOME/(EXPENDITURE)

(16,101

)

2,720

(13,381

)

RECONCILIATION OF FUNDS

Total funds brought forward

325,273

6,280

331,553

TOTAL FUNDS CARRIED FORWARD

309,172

9,000

318,172

7.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1st September 2024 and 31st August 2025

5,400

AMORTISATION

At 1st September 2024

1,080

Charge for year

540

At 31st August 2025

1,620

NET BOOK VALUE

At 31st August 2025

3,780

At 31st August 2024

4,320

8.	TANGIBLE FIXED ASSETS

Equipment,

Freehold

fixtures

Computer

premises

& fittings

equipment

Totals

£

£

£

£

COST

At 1st September 2024

673,620

31,845

7,463

712,928

Additions

-

545

-

545

Disposals

-

(2,116

)

-

(2,116

)

At 31st August 2025

673,620

30,274

7,463

711,357

DEPRECIATION

At 1st September 2024

143,718

20,553

6,737

171,008

Charge for year

13,472

1,776

726

15,974

Eliminated on disposal

-

(2,020

)

-

(2,020

)

At 31st August 2025

157,190

20,309

7,463

184,962

NET BOOK VALUE

At 31st August 2025

516,430

9,965

-

526,395

At 31st August 2024

529,902

11,292

726

541,920

9.

STOCKS

31/8/25

31/8/24

£

£

Stocks

5,343

5,621

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

29,814

24,969

Other debtors

2,332

3,532

Prepayments and accrued Income

4,397

5,888

36,543

34,389

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other loans (see note 13)

24,500

24,500

Social security and other taxes

4,442

5,084

Other creditors

42,048

35,566

Accrued expenses

9,023

11,055

80,013

76,205

12.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Other loans (see note 13)

239,750

264,250

13.

LOANS

An analysis of the maturity of loans is given below:

31/8/25

31/8/24

£

£

Amounts falling due within one year on demand:

Lytham Schools loan

24,500

24,500

Amounts falling due between two and five years:

Lytham Schools loan

98,000

98,000

Amounts falling due in more than five years:

Repayable by instalments:

Other loans more 5yrs instal

141,750

166,250

14.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Lytham Schools loan

264,250

288,750

The loan is secured by way of a fixed and floating charge over the assets of the charitable company.