(Charity Registration number 1048973) ST. CATHERINE'S HODDESDON C. OF E. PRJVATE NURSERY SCHOOL ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025 ST. CATHERINE'S HODDESDON C. OF E. PRIVATE NIIRSERY SCHOOL LEGAL AND ADMINIST114TIVE INFORMATION YEAR ENIIED 31 AUGUST 2025 Si. Catherine'5 Htyjdeth C. Of E. Private NuTsery S¢hool w8$ founded in 1995. Tis consiilulional and op¢r3lional Fwcedures are set out in the goveming documelll that wwe last amended in April 2005. 11 is a r¢gisier¢d ¢hJr¢ty and the R¢gi$lratiim Number is 1048973. Tru et Jane Aueman- ChaiTperson Kealey ￿Trite- Vice Chaii L¥igh Dtvies- Sectewy K¢rry O'Rourke Atnanda GriB8S Lyneiie Bell rlAdministra MTS S Dixon Ind dent Examintr= Seart Clark Southwell, Tyrrell & CD. ChaTi¢red Acc(wil￿[S 41 Baldo¢k Street Ware Herts SG129DH B4Dker5: NationBI Westminster Bank Plc. H(Adesdon Chaiham Cu￿Omer S¢rvi¢¢ Ccntr¢ Western Avenue Wttterside Court Chaihan ME4 4RT i$t¢r¢d Addr Haslew£tsJ Avenue HTrJdesdon ENII 81rt ST. CATHERIYE'S HODDESDON C. OF L PRIN'ATE NITRSERY SCHOOL TRUSTEF.S' RFPORT YEAR ENDED 31 AUGVST 2025 The Trustees have pleasure in presenting their Annual Financial Siaternent5 for the year ended 31 August 2025. The financial statements have been prepared in accordance with Accounting and Reporting by Chariiies.. Statement olRecomtnended Practice ISORPI applicable to charities preparing their accounts in accordance with the Fir￿CIal R¢p)ning Stsndard applicable in the UK and iiepublic of Ireland IFRS 1021 (effective l January 2019} and with the requirements of FRS 102. OWECTIVES & AcfiviTIES To enhance the development and education of children prirnarily under statutory school age by encouraging parents to undersrand and provide for thc nttds of iheir children throu￿7 community groups. Th¢ nursery prtsvides Sessional childca￿ for children aged between 2 yea]s 6 months to school age. The Ch8Jity derive5 its income rnainly from the government grants and the fe¢5. The goverrtmeni grants and the fees received were incre&sed during the year. The overall income InCr¢￿ed by £67,819 to £205,630. The total expenditure incr¢as¢d during ihe year by £6.528 to £158,900. Th¢ overall fimits availabl¢ for th¢ Trust¢es. of whi¢h is all unTestriaed. increased by £46,730 10 £78,063. RESERVES The Trustees consider the nei assets ai 31 Au8usI 2025 &8 rtpreseniing the regerves held for fuiure charitable purrrf)ses as all monits are held in unrtsiricied funds. RISKS The Itustees have a duty to identify and T¢view the risks to which the charity is exrM)sed and to ensure appropriate controls are in pl￿e to provide reasonable assurance against fr&ud end error. As the nuTS¢ry re¢eives the majorÉty of it5 in¢ome from the Early Years Edu¢ation gtant provided by th¢ Govemm¢nr atty significant fall in value could b¢ a ￿tential risk to the ¢on¢inuaiioo of ihe nursery in li$ cuyr¢nt formal. Child￿￿ numb¢r5 tend to bc lower in the autumn t¢rtrL {Sept- DeGI but inrr¢as¢ for the $PTitspJ$ummer tetms. In ord¢T tr> maintain a strong finan¢iai bas¢ the nursery n¢eds to mttt its quotaof at lea* 25 children per Session for the fjnal 2 t¢tms to achi¢ve this. Staff contracts are reviewed to ¢nsure that $a]ary th)sts ate proEx)rtio]Mte to children tatio's and spendin8 j5 carefully monitored. STRucfuR8 GOVERf+4ANCE AND MANACEMENr St. Catherine's Hoddesdon C. Of E. Private Nursery School w18 founded in 1995. Its wnsiiiuiional and ojxrational procedure5 are set out in the charity's consiitution that were last amended in April 2005. It is a te8i%iered charity and Ihc Regisir21ion Number is 1048973. The nursery is registered with OFSTED and also also a membtr of the Early Years Alliance. ST. CATHERINE'S HODDESDOEY C. OF E. PRIVATE NDRSERY SCHOOL TRL.STEES' REPORT YEAR EliDED 31 AUGITST 2025 The overall management and control of the nursery will rest with the individual memkr5 of the management committee. As well as being re5p)nsible for the management of the nursery the Committee memkTS are also the charity trusiee5. The trustees are drawn from Serving mernbers of the management committee of the nursery. Ttustees are appointed each yearat the Annual General Meeting. Following a clear DBS check and registyation with OFSTED the trustees may vote at meetings. Th¢ tru5t¢¢s tneet once every half lertn to dLSCUSS perforrn9￿Cc, children number5, finance. policy reviews and any matters that have 8Jis¢n. Policies, procedures and risk assessments aTe adopted from the EYA and adapted 10 the Sdling. The nursery take$ advice from H¢rtfordshire County Coun¢il. ST. CATHERIiYE'S HODDESDON C. OF E. PRIVATE NURSERY SCHOOL TRIISTEES, REPORT YEAR ENDED 31 ALGUST 2025 TATEMENT FTRU TEE 'RE IBILITIE The trustees are resrM)nsible for ￿parIn8 the Trustees Annual Report and the finaneiaj statuncnls in aecordanct with applicable law and UK c￿nerallY Accepted Accountin8 Practice. The law applicable to charitie5 in England & Wa1¢5 requires the truste¢8 to prepare financial siatemenrs foreach financial y which give a true and fair view of th¢ stale of affairs of ihe charity and of ihe incoming resources and application of resouTC¢S of the Gharity for that pcriod. In preparing th&se fsnancial statements. the irustees are r¢qutr¢d to: selecr suitable accounting polities and then apply thern eonsistently., observe the methods artd principles in the Charities SORP 2019 IFRS 102) make jud8¢menls and estimates thai are re&8onable and prudcni,. State whether applicabl¢ accounting standards have been followed, subject to any maierial departures disclosed and explained in the financial statements,. prepare the finattcial statements on the 80in8 coneern bLsis unless il is irtappropTi*e to pre8Utne that the charity will continue in operation. The trusie¢s ar¢ ￿ponSIble for keeping proper accounting records that disclose wirh reasonable accuracy at any time the rinaD¢ial position of the charity and enable them lo ensure thai the financial statemenis comply with the ChaTitle5 Aci 2011, Ihe Chatiii¢s IA¢¢ount5 and R¢tM)nsl Regulations 2008 and the provision5 of th¢ trusi deed. They are also re5wnsibl¢ for saf¢gudrding the a&s¢ts of th¢ charity and h￿re for taking reasonable 5tq)s for th¢ prevention and drfection of fraud and other irtegulariiieg. Jthi /,¥ (?.) J L-a6 Trustee n*me Sign4turt D*tc Signed On behalf of the Board of Ttwstee5 ST. CATHERINE'S HODDESDON C. OF L PRIVATE NURSERY SCHOOL INDEPENDENT EK4MI INER'S REPORT YEAR ENDED 31 AUGUST 2025 ludeptndent Ex#minEr's Re￿rt fv the Tru51tty of Si Catherint's H￿Ide5d￿n C of E PAvat¢ Nu￿try School l Twrt lo the chaTity truslee5 on myexaminaiion of the accwnts of Ih¢¢haTity for th¢ year¢nd¢d 31 Au8usI 2025 whi¢h aTe sd oui on pages 6t0 I l. Reyp)n51bllitle5 Ind b*sis of report A5 the charity's trustees you are responsible for the prepaTatN)n of th¢a¢¢wnts in a￿ordanc¢ with the icquir¢m¢nts orth¢ Charities Aci 2011 I'the A¢t'l. I i¢pon in rcsp¢cl of my Cxaminaiith ofih¢ ¢haTlty's a¢couzLlS cartiEd out under Section 145 of the Act and in carryjngoul my examinaiioD I have followed all the applicable DirtttiOn5 given by Cbarity CommissioTr und¢r section 14515llbl of th¢ Act. Indeptndtnt examineW¥ st#tcment I hav¢ ¢Lxnpl¢ied my exammation. I confinn that no material matter5 have c4xne lo my attention UJ c0Ju￿C¢10n with th¢ examinatson givin8 me cau8e to believe thai in anymaierial Tesped.. ¢ountin8 Tecords were not kepi in r¢spwl of th¢ rharity 85 requii¢d by section 130of th¢ Aa; or the accounts do not Dccord ￿th those record5". or Ibe accounts do not comply wilh the applicable r¢quir(yn¢nts ¢oncemin8 th¢ fomi and cortteni of a¢¢ourtis setoui in the Chariiics IAccounis and Rewrtsl Regulations 2￿8 otheT than ￿YTequlre￿C￿I th81 the accLwnts give a'true and fair view. which is noi a mailer eonsidered as part oran ill¢kpendenl eXa[n￿allo￿. I have noconcern5 and have come across no other matter5 in conn¢¢iion with th¢ ¢xaminaiJon to which aiieniion should be drawA in this Twrt in ordeT toe[￿ble a prO￿r unikrst8nding of th¢ accoun15 10 b¢ rcached. Se8n Clark Soulhwell. TyTrell & Co. Chartered Accountants 41 Baldrtk Str¢ei WaT¢ Herts SG12 9DH 15 fvtsy 2026 ST. CATHERif4E'S HODDE5DON C. OF & PIUVATE NURSERY SCHOOL INCOME AND EXPENDITURE Accouf4T YEAR ENDED 31 AUGUST 2025 Notes 2025 2024 Total Funds UnT¢5tricted Restricted Funds Funds Totsl Fullds INCOME Fees Receivable Grants and Donations Fund-raising Events Bank Deposit Interest (Nei of Income Tzxl JRS Grant YEAR ENDED 31 AUGUST 2025 14.3(KJ 191,286 44 14,500 191.286 11,540 126,231 40 Total incoming resources 205.630 205,630 EXPENDITURE Aceomnwdation Iu5uranc¢ Op¢raliotJal Cost5 Salarie5 and Naiionaj Insurance Snacks and cleaning Supplies Advertising Staff Trainirt8 2.400 ,807 519 134,758 2,4(XJ 1,8117 519 134.758 2,400 2,138 524 127.585 2,138 55 1,220 3,960 147 648 988 22 55 1,220 3,960 147 648 988 22 450 2.232 157 636 1.961 33 Bank Ch8fBes Payroll Adtninislrative Char￿$ Sundry Exp¢n5¢S Depreciation- Equipment Depreciation- Premises Equipment General Maintenance Telephon¢ Mallagell￿nt and Administration Oth¢T legal and proftssional costs 3,060 5,461 1.209 965 3,060 5,461 1,209 965 6.681 3,346 1.053 1.038 Totel expenditure 158,900 158,900 152.372 N¢t Incotxelltxp¢nditurel for the ye8r 46,730 46.7JO -14,561 TTonsf¢r ￿tw¢CrI Funds Net movement in Funds 46,730 46,730 -14.561 Fund B21artces 2131 August 2024 31,333 31,333 45,894 Fund Balances at 31 August 2025 78,063 78,063 31.333 ST. CATHERINE'S HODDESDON C. OF E. PRIVATE NURSERY SCHOOL BALANCE SHEET AT 31 AUGusf 2025 otes 2025 2024 FIXED ASSETS Equipment and Teaching Aids Premises Expenditure 66 66 CURRENT ASSETS DebtOTS Current Account Sayings Account 80,347 33,419 80,347 33,419 PREPAYMENTS AND ACCRUED INCOME Prepayment- Rent 173 173 80.520 33,592 CURRENT LIABJLJTIES C￿dItorS Payable Within One Year io 2.501 2.325 NET CURRENT ASSETS 78,019 31.267 NET ASSETS 78.063 31,333 REPRESENTED BY..- RESTRICTED FUNDS UNRESTIUCTED FUNDS 78,063 31.333 Total Charlty Futtd$ 78,063 31,333 niKod 0,5 ) Llj Trustee name Signgture Date Signed Ort beh4lf of the Board of Trustees ST. CATHERINE'S HODDESDON C. OF E. PRIVATE NURSERY SCHOOL NOTES TO THF FlTr4ANCIAL STATEMENTS YEAR ENDED 31 AVGUST 2025 ACCOUTr•TING POLICIES al The financial statements have prepared in accoTdanLY With Accounting and Reportillg by Chatilies". Siatementof Rewmmcndcd Pracu¢¢ ISORPI applicabl¢ to ¢hariti¢s prep￿r￿gthelT accounts in accordance with the Financial Report￿ Standard appliuble In the UK and Republ1¢ of Ir¢land IFRS 1021 l¢ffeaiv¢ l January 201918nd with th¢T¢quir¢ments of FRS The St CatheTine'S H(xidesdth C. Of E. Piivats Nutsery Sch￿] meets the &fjftIti￿ of a publi¢ b￿er1¢ eniiiy UllLkr the FRS102 Assets and liabiliiies are initially recognised al historical LX)sl or transacti1￿ Y31ue unle55 Dtherwise staled in the T¢ltvani a¢counung pdi¢ynoiel$l. bl In pieparing these actounts. Trustees have considered whether irt appl>ing the ac¢ouniing poli¢ies requir¢d by FRS 102 and the ChaTities SORP FRS 102 Ibe iestoiemeni of tomparalive items Wa￿ ie4uired. No such restale]nents were reqllllrd. The TtU51ec5 con5iderthai thcrc are no mathrial un¢£rtainiies abwi the ch￿ry,5 a￿.]ity toconlinu¢ as a going c￿C¢m. dl D[￿9￿0n$ Hre shown on a cB5h received basis. No Gift Aid re]ief was clairned. Inieiesi and dividends fft¢ome are attounied fc OD a Gash recu￿d bas￿. In1¢r￿t is r¢ttiY¢d 8TOSS. T￿On divid¢nd5 i$ no longer r￿{W