REGISTERED CHARITY NUMBER: 1001989
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
FOR
THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
Ackland Webb Ltd Chartered Certified Accountants Suite 1, First Floor 3 Jubilee Way Faversham Kent ME13 8GD
THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Statement of Financial Position | 6 | ||
| Statement of Cash Flows | 7 | ||
| Notes to the Statement of Cash Flows | 8 | ||
| Notes to the Financial Statements | 9 | to | 14 |
| Detailed Statement of Financial Activities | 15 |
THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The 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 education and development of he 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 to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.
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.
Equal opportunities
The committee advocate and promote Equal Opportunities in all aspects of the charity's work.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Another busy year for us, yet again staff 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 for working parents of 9 month olds since September 2025.
Internal and external factors
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 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 is clear that there is worldwide impact on the cost of particular goods, to include fuel, which in turn has increased the base costs of consumables in the charity. The trustees have calculated the effect and believe that this will not significantly impact going concern.
FINANCIAL REVIEW
Financial position
The Charity raised £824,594 in the year ended 31 March 2026 to further its objectives against £707,785 in the previous year. A surplus of £41,536 was recorded against a deficit of £16,755 in 2025/26.
There was no capital expenditure on enhancing the nursery building this year, furniture and equipment expenditure for the year totalled £3,436 (2025: £4,627). We currently employ 25 (2025: 27) staff and are indebted to their professionalism and enthusiasm. The staff costs for 2025/26 was £612,090 against £587,356 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.
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026
FINANCIAL REVIEW
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.
FUTURE PLANS
To continue to fulfil the following objectives 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.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Charity constitution
The charity is governed by its constitution and is Registered with the Charity Commission. The charity's registered number is 1001989.
Recruitment and appointment of new trustees
Our Management Committee are elected annually at the Annual General Meeting (AGM). Any parent can stand for election at the AGM. Voting determines who is elected, any positions not filled at the AGM are filled after. The trustees serve for one year after which period they may put themselves forward for re-appointment.
Organisational structure
Our Charity is run by a Voluntary Committee which consists of the chair, secretary, treasurer and a fundraiser. Also in attendance is our Accountant and the Charity and Nursery Managers.
Our management team consists of Dawn Pearce who is overall Manager, Sally Cavaglieri who is Nursery Manager and Michelle Flahaut Supervisor. This team has been together for 28 years and are governed by the Management Committee.
Decision making
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 parent/carers, 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 charity's 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.
Induction and training of new trustees
The trustees meet on a quarterly basis. New trustees are inducted and trained by the existing trustees.
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.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1001989
Principal address
Havelock Street Canterbury Kent CT1 1NP
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026
Trustees
Mrs C Hewett Mrs L Haratbar Mrs R Pipkin (resigned 19.1.26) Mrs C Brasier Mrs N Smith
Independent Examiner
Ackland Webb Ltd Chartered Certified Accountants Suite 1, First Floor 3 Jubilee Way Faversham Kent ME13 8GD
Bankers
Ulster Bank Ltd 5 Nutley Grove Carlow Co. Kilkenny
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.
Approved by order of the board of trustees on 8 June 2026 and signed on its behalf by:
Mrs C Brasier - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
Independent examiner's report to the trustees of The Canterbury Day Nursery, Holiday Playscheme & After School Club
I report to the charity trustees on my examination of the accounts of The Canterbury Day Nursery, Holiday Playscheme & After School Club (the Trust) for the year ended 31 March 2026.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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 Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Ackland Webb Limited
The Association of Chartered Certified Accountants
Ackland Webb Ltd Chartered Certified Accountants Suite 1, First Floor 3 Jubilee Way Faversham Kent ME13 8GD
4 June 2026
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities 6 Charitable activities 801,348 Other trading activities 4 8,768 Investment income 5 4,984 Total 815,100 EXPENDITURE ON Charitable activities 7 Charitable activities 770,164 NET INCOME/(EXPENDITURE) 44,936 RECONCILIATION OF FUNDS Total funds brought forward 244,491 TOTAL FUNDS CARRIED FORWARD 289,427 |
Restricted funds £ 9,494 - - 9,494 12,894 (3,400) 225,975 222,575 |
31.3.26 Total funds £ 810,842 8,768 4,984 824,594 783,058 41,536 470,466 512,002 |
31.3.25 Total funds £ 694,162 8,111 5,511 707,784 724,540 (16,756) 487,222 470,466 |
|---|---|---|---|
The notes form part of these financial statements
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
STATEMENT OF FINANCIAL POSITION 31 MARCH 2026
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 12 142,217 CURRENT ASSETS Debtors 13 4,865 Cash at bank 210,350 215,215 CREDITORS Amounts falling due within one year 14 (68,005) NET CURRENT ASSETS 147,210 TOTAL ASSETS LESS CURRENT LIABILITIES 289,427 NET ASSETS 289,427 FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 222,575 - - - - - 222,575 222,575 |
31.3.26 Total funds £ 364,792 4,865 210,350 215,215 (68,005) 147,210 512,002 512,002 289,427 222,575 512,002 |
31.3.25 Total funds £ 377,805 2,524 156,349 158,873 (66,212) 92,661 470,466 470,466 244,491 225,975 470,466 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 8 June 2026 and were signed on its behalf by:
Mrs C Brasier - Trustee
The notes form part of these financial statements
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
31.3.26 £ 49,159 49,159 (142) 4,984 4,842 54,001 156,349 210,350 |
31.3.25 £ 8,226 8,226 (4,627) 5,511 884 9,110 147,239 156,349 |
|---|---|---|
The notes form part of these financial statements
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| ACTIVITIES | |||
|---|---|---|---|
| 31.3.26 | 31.3.25 | ||
| £ | £ | ||
| Net income/(expenditure) for the reporting period (as per the | |||
| Statement of Financial Activities) | 41,536 | (16,756) | |
| Adjustments for: | |||
| Depreciation charges | 13,155 | 15,589 | |
| Interest received | (4,984) | (5,511) | |
| (Increase)/decrease in debtors | (2,341) | 5,939 | |
| Increase in creditors | 1,793 | 8,965 | |
| Net cash provided by operations | 49,159 | 8,226 | |
| ANALYSIS OF CHANGES IN NET FUNDS | |||
| At 1.4.25 | Cash flow | At 31.3.26 | |
| £ | £ | £ | |
| Net cash | |||
| Cash at bank | 156,349 | 54,001 | 210,350 |
| 156,349 | 54,001 | 210,350 | |
| Total | 156,349 | 54,001 | 210,350 |
2. ANALYSIS OF CHANGES IN NET FUNDS
The notes form part of these financial statements
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. GENERAL INFORMATION
The charity is a public benefit entity and a registered charity in England Wales and is unincorporated. The address of the principal office is Havelock Street, Canterbury, Kent, CT1 1NP.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income and expenditure.
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 is 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.
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.
Income from the Nursery, Holiday Playsheme 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.
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. Resources expended are recognised on an accrual basis to match the expenses connected with running the nursery. All resources expended are in connection with unrestricted income and are allocated as such. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
A review for indicators of impairment is carried out at each accounting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Freehold property | - | 50 years straightline |
|---|---|---|
| Garden equipment | - | 10 years straightline |
| Furniture & Equipment | - | 4 years straightline |
Taxation
The charity is exempt from tax on its charitable activities.
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026
2. ACCOUNTING POLICIES - continued
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.
Grants for specific purposes are treated as income in the year of receipt; amounts unspent are treated as a restricted fund shown in the statement of financial activities.
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 charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate, 2025 £10,354 (2024: £9,865).
3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION 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.
4. OTHER TRADING ACTIVITIES
5.
6.
| Other income INVESTMENT INCOME Bank account interest INCOME FROM CHARITABLE ACTIVITIES Activity Grants Charitable activities Nursery fees Charitable activities After school club fees Charitable activities Holiday playscheme fees Charitable activities Parental and other donations Charitable activities Grants received, included in the above, are as follows: Unrestricted Grants - Early years funding Restricted Grants - KCC funding |
31.3.26 £ 8,768 31.3.26 £ 4,984 31.3.26 £ 122,817 631,717 48,779 6,590 939 810,842 31.3.26 £ 113,323 9,494 122,817 |
31.3.25 £ 8,111 31.3.25 £ 5,511 31.3.25 £ 83,828 553,022 43,408 11,184 2,720 |
|---|---|---|
| 694,162 | ||
| 31.3.25 £ 79,272 4,556 |
||
| 83,828 |
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026
7. CHARITABLE ACTIVITIES COSTS
| Charitable activities SUPPORT COSTS Charitable activities |
Direct Costs £ 782,309 |
Support costs (see note 8) £ 749 |
Totals £ 783,058 |
|---|---|---|---|
| Finance £ 749 |
8. SUPPORT COSTS
9. TRUSTEES' REMUNERATION AND BENEFITS
No remuneration was paid to trustees of the charity in the current or previous year, nor have they received any loans or benefits fro the charity. No transactions took place in which any of the trustees had an interest during the current or previous year.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.
10. STAFF COSTS
The average monthly number of employees during the year was 25 (2025: 27).
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Charitable activities Charitable activities 689,606 Other trading activities 8,111 Investment income 5,511 Total 703,228 EXPENDITURE ON Charitable activities Charitable activities 716,584 NET INCOME/(EXPENDITURE) (13,356) RECONCILIATION OF FUNDS Total funds brought forward 257,847 TOTAL FUNDS CARRIED FORWARD 244,491 |
Restricted funds £ 4,556 - - 4,556 7,956 (3,400) 229,375 225,975 |
Total funds £ 694,162 8,111 5,511 707,784 724,540 (16,756) 487,222 470,466 |
|---|---|---|
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026
12. TANGIBLE FIXED ASSETS
| Freehold property £ COST At 1 April 2025 457,124 Additions - At 31 March 2026 457,124 DEPRECIATION At 1 April 2025 92,446 Charge for year 7,074 At 31 March 2026 99,520 NET BOOK VALUE At 31 March 2026 357,604 At 31 March 2025 364,678 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 15. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Freehold property TOTAL FUNDS |
Garden Furniture equipment & Equipment £ £ 79,443 38,326 142 - 79,585 38,326 73,981 30,661 2,248 3,833 76,229 34,494 3,356 3,832 5,462 7,665 31.3.26 £ 4,580 285 4,865 31.3.26 £ 6,787 61,218 68,005 Net movement At 1.4.25 in funds £ £ 244,491 44,936 225,975 (3,400) 470,466 41,536 |
Totals £ 574,893 142 |
|---|---|---|
| 575,035 | ||
| 197,088 13,155 |
||
| 210,243 | ||
| 364,792 | ||
| 377,805 | ||
| 31.3.25 £ 2,062 462 2,524 31.3.25 £ 3,686 62,526 66,212 At 31.3.26 £ 289,427 222,575 |
||
| 512,002 |
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026
15. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 815,100 Restricted funds Freehold property - Training, wages & equipment 9,494 9,494 TOTAL FUNDS 824,594 Comparatives for movement in funds At 1.4.24 £ Unrestricted funds General fund 257,847 Restricted funds Freehold property 229,375 TOTAL FUNDS 487,222 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 703,228 Restricted funds Freehold property - Training, wages & equipment 4,556 4,556 TOTAL FUNDS 707,784 |
Resources Movement expended in funds £ £ (770,164) 44,936 (3,400) (3,400) (9,494) - (12,894) (3,400) (783,058) 41,536 Net movement At in funds 31.3.25 £ £ (13,356) 244,491 (3,400) 225,975 (16,756) 470,466 Resources Movement expended in funds £ £ (716,584) (13,356) (3,400) (3,400) (4,556) - (7,956) (3,400) (724,540) (16,756) |
|---|---|
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026
15. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Freehold property TOTAL FUNDS |
At 1.4.24 £ 257,847 229,375 487,222 |
Net movement in funds £ 31,580 (6,800) 24,780 |
At 31.3.26 £ 289,427 222,575 |
|---|---|---|---|
| 512,002 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,518,328 | (1,486,748) | 31,580 |
| Restricted funds | |||
| Freehold property | - | (6,800) | (6,800) |
| Training, wages & equipment | 14,050 | (14,050) | - |
| 14,050 | (20,850) | (6,800) | |
| TOTAL FUNDS | 1,532,378 | (1,507,598) | 24,780 |
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2026.
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THE CANTERBURY DAY NURSERY, HOLIDAY PLAYSCHEME & AFTER SCHOOL CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026
| 31.3.26 | 31.3.25 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Other trading activities | ||
| Other income | 8,768 | 8,111 |
| Investment income | ||
| Bank account interest | 4,984 | 5,511 |
| Charitable activities | ||
| Grants | 122,817 | 83,828 |
| Nursery fees | 631,717 | 553,022 |
| After school club fees | 48,779 | 43,408 |
| Holiday playscheme fees | 6,590 | 11,184 |
| Parental and other donations | 939 | 2,720 |
| 810,842 | 694,162 | |
| Total incoming resources | 824,594 | 707,784 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 539,660 | 539,942 |
| Social security | 61,646 | 37,060 |
| Pensions | 10,785 | 10,354 |
| Rates and water | 6,150 | 10,666 |
| Insurance | 8,555 | 5,079 |
| Light and heat | 6,907 | 7,086 |
| Telephone | 1,216 | 940 |
| Sundries | 29,548 | 27,341 |
| Repairs and maintenance | 52,922 | 1,887 |
| Other establishment | 1,816 | 20,755 |
| Legal and professional fees | 18,458 | 22,406 |
| Other office costs | 2,102 | 1,846 |
| Bad debts | 356 | 871 |
| Training, publications and subscriptions | 2,123 | 809 |
| Purchases Purchases | 23,616 | 21,056 |
| Freehold property | 3,674 | 7,075 |
| Plant and machinery | 5,542 | 4,681 |
| Fixtures and fittings | 7,233 | 3,833 |
| 782,309 | 723,687 | |
| Support costs | ||
| Finance | ||
| Bank charges | 749 | 853 |
| Total resources expended | 783,058 | 724,540 |
| Net income/(expenditure) | 41,536 | (16,756) |
This page does not form part of the statutory financial statements
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