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 fO￿ard 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