CHARITY REGISTRATION NUMBER: 1001989 The Canterbury Day Nursery, Holiday Playscheme & After School Club Financial Statements 31 March 2025 NLLP Chartered accountants & statutory auditor Camburgh House 27 New Dover Road Canterbury Kent CT13DN
The Canterbury Day Nursery, Holiday Playscheme & After School Club Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent auditor's report to the members Statement of financial activities Statement of financial position 10 Notes to the financial statements 11 The following pages do not form part of the financial statements Detailed statement of financial activities 18
The Canterbury Day Nursery, Holiday Playscheme & After School Club Trustees, Annual Report Year ended 31 March 2025 The trustees present their report and the financial statements of the charity for the year ended 31 March 2025. Reference and adminisirative deiails Registered charity name The Canterbury Day Nursery, Holiday Playscheme & After School Club Charity registration number 1001989 Principal off ice Havelock St Canterbury CT1 1NP The trusiees Mrs C Hewett Mrs L Haratbar Mrs R Pipkin Mrs C Brasier Ms N Smith Mrs S Bakr (Appointed 12 June 20241 (Appointed 12 June 20241 (Appointed 12 June 20241 (Resigned 12 June 2024) Auditor Burgess Hodgson LLP Chartered accountants & statutory auditor Camburgh House 27 New Dover Road Canterbury Kent CT13DN Bankers Ulster Bank Ltd 5 Nutley Grove Carlow Co. Kilkenny
The Canterbury Day Nursery, Holiday Playscheme & After School Club Trustees. Annual Report (contlnued) Year ended 31 March 2025 Structure, governance and management The charity is governed by its constitution and is Registered with the Charity Commission. The charity's registered number is 1001989. Our management team consists of Dawn Pearce who is overall Manager, Sally Cavaglieri who is Nursery Manager and Michelle Flahaut SupeNisor. This team has been together for 19 years and are governed by the Management Committee. Our Charily is run by a Voluntary Commitlee which consists of the president, who is Ihe founder member of the Charity, the chair, secretary, treasurer and a fundraiser. Also in attendance is our Accountant and Ihe Charity and Nursery Managers. Our Managemenl Committee are elected annually al the Annual General Meeting (AGMI. Any parent can stand for election at the AGM. Voling determines who is elecled, any positions not filled at the AGM are filled after. The trustees serve for one year aller which period they may put themselves forward for re-appointmenl. The trustees meet on a quarterly basis. New trustees are inducted and trained by the existing trustees. There is a great deal of work involved in running an organisation such as ours. The Committee have to make sure that the work is done. that decisions taken by the organisation are implemented and policies carried out. They are responsible for seeing that the money is properly accounted for. All parenucarers, friends or interested parties have a right to put their name forward for selection onto the Committee and to be informed of any actions, which may affect their children. The trustees meet on a regular basis to consider the management and operation of the charity's objectives and funds. The trustees monitor the charitvs internal controls and potential areas of risk to its assets and reserves. Where potential risks are identified appropriate safeguards are introduced. The Trustees have received no remuneration during the year, nor have they received any loans or benefits from the charity Objectives and activities The objectives for which the charity is registered is to provide day care and education for children in Canterbury and the local area. We provide full day care and out of school care for children aged 3 months to 11 years old. This is done in a secure, safe and stimulating environment. This enhances the educalion and development of the children. We work within a framework, which ensures an equality of opportunity and support for all children and their families who attend our setting. The trustees confirm that they have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objeclives and in planning future activities. Achievements and performance Another busy year for us, yet again slaff recruitment is tough on our industry. We have been concentrating on our provision this year and have not done any major developments. We have had a few staff changes so have been concentrating on building the team. Staff have attended many courses. some online and some face to face. We accept the Government funding for 2, 3 & 4 year olds and look fOard to the new funding for working parents of 2 years olds and then 9 month olds in September 2025.
The Canterbury Day Nursery, Holiday Playscheme & After School Club Trustees. Annual Report (contlnued) Year ended 31 March 2025 Achievements and performance (continued) Public Benefit The Trustees have had due regard to governance published by the Charity Commission on Public Benefit, and believe all of the Charity's activities benefit the public. Risk Management The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Financial review The Charity raised £707.784 in the year ended 31 March 2025 to further its objectives against £668,869 in the previous year. A deficit of £16,756 was recorded against a deficit of £47.687 in 2023124. There was no capital expenditure on enhancing the nursery building this year, furniture and equipment expendilure for the year lotalled £4,62712024- £2,228}. We currently employ 2712024.. 281 slaff and are indebted to Iheir professionalism and enthusiasm. The slaff costs for 2024125 were £587,356 against £590,354 for the previous year. The nursery is fully operational and is expected to achieve similar results to that achieved in the years prior to Coronavirus restrictions being introduced. Our fees are reviewed on a semi-annual basis with projections being made for income in the coming period. Any capital expenditure we would expect to spend and any projects that we have planned for the coming year are taken into account. We have a fundraising Committee, which is made up of parents. staff and friends. Plans for future periods To continue to fulfil the following objeclives including provision of full day and out of school care for children aged three months to eleven years in a secure. safe and stimulating environment. To enhance the education and development of the children in a parent involving community based group and to work within a framework which ensures equality of opportunity and support for all children and their families who attend our setting. Equal opportunities The committee advocate and promote Equal Opp)rtunities in all aspects of the charitvs work. Reserves policy It is the policy of the charity to maintain unrestricted funds. which are the free reserves of the charity. at a level which is sufficient to cover management, administration and support costs for 3 - 6 months. Unrestricted funds were maintained at this level throughout the year. Conclusion The charity is long established and its reputation is now being more widely appreciated. The charity is continuing to enjoy its strongest position for many years, with resources which will facilitate the continued development of its service to the parents of Canterbury and East Kent.
The Canterbury Day Nursery, Holiday Playscheme & After School Club Trustees. Annual Report (contlnued) Year ended 31 March 2025 Trusiees. responsibilities siatemenl The trustees are responsible for preparing the trustees. report and the financial slatements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. of the charity for that period. In preparing these financial statements, the trustees are required to- select suitable accounting policies and then apply them consistently. observe the methods and principles in the applicable Charities SORP: make judgments and accounting estimates that are reasonable and prudent,. state whether applicable UK Accounting Slandards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial slatements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are suflicient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees. annual report was approved on trustees by.. and signed on behalf of the board of Mrs C Brasier Trustee
The Canterbury Day Nursery, Holiday Playscheme & After School Club Independent Auditor's Report to the Members of The Canterbury Day Nursery, Holiday Playscheme & After School Club Year ended 31 March 2025 Opinion We have audited the financial statements of The Canterbury Day Nursery, Holiday Playscheme & After School Club (Ihe 'charitW) for the year ended 31 March 2025 which comprise Ihe stalement of financial activities, statement of financial position and the related notes. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements= give a true and fair view of the state of the chariws affairs as at 31 March 2025 and of ils incoming resources and application of resources, including its income and expenditure, for the year Ihen ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Charities Act 2011 . Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) IISAS {UKII and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relaling lo going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have nol identified any malerial uncertainties relating io events or condilions that, individually or colleclively, may cast significant doubt on the charilws ability lo conlinue as a going concern for a period of at least Iwelve months from when the financial statemenls are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
The Canterbury Day Nursery, Holiday Playscheme & After School Club Independent Auditor's Report to the Members of The Canterbury Day Nursery, Holiday Playscheme & After School Club (continued) Year ended 31 March 2025 Other information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we idenlity such material inconsistencies or apparent malerial misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If. based on the work we have pertormed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matlers on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion= the information given in the Iruslees, report is inconsistenl in any material respect with the financial slatements., or adequate accounting records have nol been kept. or the financial statements are not in agreement with the accounting records and returns,. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees are responsible lor the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
The Canterbury Day Nursery, Holiday Playscheme & After School Club Independent Auditor's Report to the Members of The Canterbury Day Nursery, Holiday Playscheme & After School Club (continued) Year ended 31 March 2025 Audilor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misslatement when it exists. Misslatements can arise from fraud or error and are considered material if, individually or in the aggregate, Ihey could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-complian with laws and regulations. We design procedures in line with our responsibilities. outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below= We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing risks of material misstatement in respect of irregularities. including fraud and non-compliance with laws and regulations. we have considered- the nalure of the industry, control environment and business performance with particular reference to the Charity's remuneration policies. management override and trustee's expenses. We also consider the results of our enquiries of management, relating to their own identification and assessment of the risks of irregularities and possible related fraud. This includes reviewing available documentation on their policies and procedures and performing tests of controls to evidence their effectiveness. Throughout the audit testing we are considering the incentives that may exist within the organisation for fraud. In common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management override. We ensure we have an understanding of the relevant laws and regulations and remain alert to possible non-compliance throughout the audit. Despite proper planning and audit work in accordance with auditing standards there are inherent limilations and unavoidable risk that we may not detect some irregularilies and material misstatements in the financial statements. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the internal control.
The Canterbury Day Nursery, Holiday Playscheme & After School Club Independent Auditor's Report to the Members of The Canterbury Day Nursery, Holiday Playscheme & After School Club (continued) Year ended 31 March 2025 Evaluate the appropriateness of accounting policies used and the reasonableness of accounling estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees. use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the chariws ability to continue as a going concern. If we conclude that a material uncerlainty exists, we are required lo draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However. future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation. structure and content of the financial statements, including the disclosures. and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. This report is made solely to the charity's members, as a body. in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charitvs members as a body. for our audit work, for this report. or for the opinions we have formed. Alexander Baker {Senior Statulory Auditor) For and on behalf of Burgess Hodgson LLP Chartered accountants & statutory auditor Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
The Canterbury Day Nursery, Holiday Playscheme & After School Club Statement of Financial Activities Year ended 31 March 2025 2025 Restricted funds Total funds Total funds 2024 Unrestricted funds Nole Income and endowments Charitable activities Investment income Other income 689.606 5.511 8.111 4.556 694,162 5,511 8,111 661,518 2.072 5.279 Total income 703,228 4.556 707,784 668,869 Expenditure Expenditure on charitable activities Total expenditure 716,584 7,956 724,540 716,556 716.584 7.956 724,540 716,556 Net expenditure and net movement in funds (13.356) (3,400) (16,756) (47,6871 Reconciliation of funds Tolal funds brought forward Total funds carried forward 254,447 232,775 487,222 534,909 241.091 229.375 470,466 487,222 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 1110 16 form part of Ihese financial stalements.
The Canterbury Day Nursery, Holiday Playscheme & After School Club Statement of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible lixed assets 12 377,805 388.767 Current assets Debtors Cash at bank and in hand 13 2,524 156,349 8,463 147,239 158,873 155.702 Creditors: amounls falling due within one year Net current assets 14 66,212 57,247 92,661 98,455 Total assets less current liabilities 470,466 487.222 Net asseis 470,466 487.222 Funds of the charily Restricted funds Unrestricted funds 229,375 241,091 232,775 254,447 Total charity funds 16 470,466 487,222 These financial statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by: Mrs C Brasier Trustee The notes on pages 1110 16 form part of Ihese financial stalements. 10
The Canterbury Day Nursery, Holiday Playscheme & After School Club Notes to Ihe Financial Statements Year ended 31 March 2025 General information The charity is a public benefit entity and a registered charty in England and Wales and is unincorporated. The address of the principal omice is Havelock Street, Canlerbury, CT1 1 NP, Kent. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charilies SORP {FRS 102)) and the Charities Act 2011. Accounting policies Government grants Government grants are recognised using the accrual model and the pertormance model. Under the accrual model, government grants relaling to revenue are recognised on a sysiematic basis over the periods in which the company recognises the relaled costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial supporl to the entity with no future related costs are recognised in income in the period in which il becomes receivable. Basis of preparation The financial statements have been prepared on the historical cosl basis, as modified by the revaluation of certain financial assets and liabililies and investment properties measured at fair value through income or expendwture. The financial statements are prepared in sterling. which is the functional currency of the entity. Going concern Taking into account a period exceeding 12 months from the date of approval of these financial statements, the Trustees have a reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future, and for this reason will continue in operational existence for the foreseeable future, and for this reason will continue to adopt the going concern basis in the preparation of its financial statements. Assessment of conflict in Ukraine The trustees have considered the impact of the events in Ukraine with particular reference to how this may disrupt the charity's business model, strategy and operations. It is noted that the charity has no dealings with either Ukraine or any nation or individual currently experiencing sanctions as a result of the events in Ukraine. The trustees have liaised with suppliers and customers and similarly they have no dealings that will impact the charity's supply chain. recoverability of debt and credit. It It is clear that there is a worldwide impact on the cost of particular goods, to include fuel, which in turn has increased the base costs of consumables in the chairity. The trustees have calculated the effect and believe that his will not significantly impact going concern.
The Canterbury Day Nursery, Holiday Playscheme & After School Club Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (continued) Judgements and key sources of eslimalion uncertainty The preparation of the financial statements requires management to make judgements. estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors. including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Grants for specific purposes are treated as income in the year of receipt. amounts unspent are treated as a restricted fund and shown in the statement of financial activities. Incoming resources Income from the Nursery, Holiday Playscheme and After School Club fees are recognised in full upon attendance by the children to the nursery or clubs. Donations received for the general purpose of the charity are treated as unrestricted funds. Resources expended Resources expended are recognised on an accrual basis to match the expenses connected wilh running the nursery. All resources expended are in connection with unrestricted income and are allocated as such. Tangible assets Tangible assets are initially recorded at cost, and subsequently slated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cosl or valualion of an asset, less its residual value, over the useful economic life of Ihal asset as follows- Freehold property Garden equipment Furniture & Equipment 50 years straight line 10 years straight line 4 years straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date. with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amounl. the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 12
The Canterbury Day Nursery, Holiday Playscheme & After School Club Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (continued) Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the presenl value of the fulure payments discounled at a markel rale of interest for a similar debt instrumenl. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related seNice is provided. Charilable activities Unrestricted Funds Restricted Total Funds Funds 2025 Nursery fees After school club fees Holiday playscheme fees Parental and other donations Unrestricted Grants Restricted Grants 553.022 43.408 11.184 2.720 79.272 553,022 43,408 11,184 2,720 79,272 4,556 4,556 689.606 4,556 694,162 Unrestricted Funds Restricted Total Funds Funds 2024 Nursery fees After school club fees Holiday playscheme fees Parental and other donations Unrestricted Grants Restricted Grants 549,260 49,788 23,611 1,644 30,774 549,260 49,788 23,611 1,644 30,774 6,441 6,441 655,077 6,441 661,518 Investmenl income Unrestricted Tolal Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable 5.511 5.511 2,072 2,072 13
The Canterbury Day Nursery, Holiday Playscheme & After School Club Notes to the Financial Statements (continued) Year ended 31 March 2025 Other income Unrestricted Tolal Funds Unrestricted Total Funds Funds 2025 Funds 2024 Other income 8,111 8,111 5,279 5,279 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Nursery and Playschool Activities 716.584 7,956 724,540 Unrestricted Funds Restricted Total Funds Funds 2024 Nursery and Playschool Activilies 707,090 9,466 716,556 Expenditure on charitable activities by activity type Activities undertaken Tolal funds directly 2025 Total fund 2024 Nursery and Playschool Activities 724.540 724,540 716,556 Net expenditure Net expenditure is stated after chargingl(crediting): 2025 2024 Depreciation of tangible fixed assets 15,589 15,072 10. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows= 2025 2024 Wages and salaries Social security costs Employer contributions to pension plans 539,942 37,060 10,354 545,438 35,051 9,865 587,356 590.354 The average head count of employees during the year was 27 (2024: 281. No employee received employee benefits of more than £60,000 during the year {2024- Nil). 14
The Canterbury Day Nursery, Holiday Playscheme & After School Club Notes to the Financial Statements (continued) Year ended 31 March 2025 11. Trustee remuneration and expenses No renumeration was paid to trustess of the charity in the current or previous year, nor have they received any loans or benefits from the charity. No Iransactions took place in which any of the trustees had an interest during the current or previous year. 12. Tangible fixed asseis Freehold Fixtures and property fittings Equipment Total Cost At 1 Apr 2024 Addilions Disposals Al 31 Mar 2025 453,724 38,326 75,588 4,627 (772) 79,443 567,638 4,627 1772} 571,493 453.724 38.326 Depreciation At 1 Apr 2024 Charge for the year Disposals Al 31 Mar 2025 81.971 7.075 26.828 3.833 70,072 4,681 (772) 73,981 178,871 15,589 1772} 193,688 89.046 30,661 Carrying amount Al 31 Mar 2025 364,678 7,665 5,462 377,805 At 31 Mar 2024 371.753 11.498 5,516 388,767 13. Debtors 2025 2024 Trade debtors Prepayments and accrued income 2,062 462 5,886 2,577 2,524 8.463 14. Crediiors: amounis falling due within one year 2025 2024 Trade creditors Accruals and deferred income Deposits & advance payments Other creditors 3,686 5,893 8,995 47,638 4,888 7,535 8,860 35,964 66,212 57,247 15. Pensions and other post retirement benefits Defined conlribulion plans The amounl recognised in income or expenditure as an expense in relation to defined contribution plans was £10,354 (2024= £9.8651. 15
The Canterbury Day Nursery, Holiday Playscheme & After School Club Notes to the Financial Statements (continued) Year ended 31 March 2025 16. Analysis ol chariiable funds Unrestricted funds At Income Expendilure 31 Mar 2025 At 1 Apr 2024 General funds 254,447 703,228 1716,584) 241,091 At Income Expenditure 31 Mar 2024 At 1 Apr 2023 General funds 299.109 662.428 1707,090) 254,447 Restricied funds Al Income Expenditure 31 Mar 2025 At 1 Apr 2024 Freehold propety Training, wages & equipment 232.775 (3,400) (4,556) (7,956) 229.375 4.556 232.775 4.556 229,375 At Income Expendilure 31 Mar 2024 At 1 Apr 2023 Freehold property Training, wages & equipment 235,800 375 6,066 13,400) 16,066) 19,466) 232,775 235.800 6.441 232,775 17. Analysis ol nei assets between funds Unreslricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets 150,954 90,137 229,375 380,329 90,137 Net assels 241.091 229,375 470,466 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets 164.454 89.993 232,775 397,229 89,993 Net asseis 254.447 232,775 487.222 16
The Canterbury Day Nursery, Holiday Playscheme & After School Club Management Information Year ended 31 March 2025 The following pages do not form part of the financial staiements. 17
The Canterbury Day Nursery, Holiday Playscheme & After School Club Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowments Charitable aclivities Nursery fees After school club fees Holiday playscheme fees Parental and other donations Unrestricted Grants Restricted Grants 553,022 43,408 11,184 2,720 79,272 4,556 549.260 49.788 23.611 1.644 30.774 6.441 694,162 661,518 Investment income Bank interest receivable 5,511 2,072 Other income Other income 8,111 5.279 Total income 707,784 668,869 Expenditure Expenditure on charitable aclivilies Purchases Wages and salaries Employer's NIC Pension costs Rates and water Light and heal Repairs and maintenance Insurance Other establishmenl Legal and professional fees Telephone Other office costs Depreciation Bad Debts Training, publications and subscriptions Cleaning and sundry Bank Charges 21,056 539,942 37,060 10,354 10,666 7,086 1,887 5,079 20,755 22,406 940 1,846 15,589 871 809 27,341 853 21,782 545,438 35,051 9,865 1,459 3,397 1,793 4,509 23,325 19,869 963 1,890 15,072 1,120 1,587 28,489 947 724,540 716,556 Total expendilure 724,540 716.556 Net expenditure (16,756) 147,6871 18