**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.
1
**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
2
**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
3
**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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
4
**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
5
**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
6
**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
7
**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
8
**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.
9
**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|
10
**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|
|---|---|---|
11
**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|
12
**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)|
|---|---|
13
**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.
14
**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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