Registered number
2843233
Happy Nest Nursery
(Company Limited by Guarantee)
Reports and Accounts
31-Mar-25
BSO-Fintax LTD
Spelthorne Business Hub,
33 Hanworth Road,
Sunbury-On-Thames,
England
TW16 5DA

Happy Nest Nursery
Report and Flnancial Statements
Contents
The TN8tees' present th81r rnport and accounts for the
year ended 31 March 2025
Page
Officers and Advisors
Trust8es' report
Accountants, report
Summary Income and Expenditure Account
Balance sheet
Notas to the accounts
6-8

Happy Nest Nursery
Dlrectors, Officers and Advlsors
Members of tho Board of Trustees
Sib81 Gul
Ahmet Genc
Secretary
M8hlap Yilmaz Han
A¢countantS
BSO-Fintax LTD
Spellhorne Business Hub.
33 Hanworth Road,
Sunbury-On-Thames.
England
TW16 5DA
R8gl$tored offlce
Fellow5 Court Famlly Centre
Weymouth Terrace
London E2 8LR
Weymouth Terrace
London
Reglstorad number
2843233
Reglstered a8 Charlty No
1057415
Bank
National Westmlnsler Bank PIC
198 Stoke Newington High Street
London N6 7GA

Happy Nest Nursery
Trustees Report
The trustees present their report and accounts for the year ended 31 March 2025.
Prlncipal activitles
The CompanVs principal activity during fhe y62r was to provide nurs8ry facilitl8S to th8
ID¢al community.
Trusto•8
Tha Trust88s who served durlng th8 year wara as follows:
2025
Sib81 Gul
Ahm8t Genc
2024
Sibel Gul
Ahmèt G6
Rosponslbllltlos of TrustOO8
Tha Trustees are responslble for the preparallon of the accounts for each flnanclal year
which give a true and fair view of the charrvs financial activities during the year and of its
flnanclal posltlon at Iha end of the ￿ar. In prèparlng the accounts the TnJ8le8s are
requlred lo:
Select sultable accountSng pdicles and apply them consistenttr,
. Mak8 judgements and esllm81es which are reasonabla and pr￿18n1.
State whether applicable accounting standards and stslements of recommended
practlce have been followed. subject lo any departures dlsclosed and explalned In tha
accounts.,
Prepare the accounts on the golng concern basis unless It ts Inapproprlate lo
presume that the charity will continue in operation.
Th8 Trustees are responslble for keeping proper accounting records whlch dlsclose with
reasonable accuracy at any tlme the flnanclal posltlon of the charlty and lo enable them to
ensure that th8 accounts comply wilh Ihe Charilies Acl 2011. They are responsible for
88feguarding the assets of the Charily and hence for taking reasonable steps for the
pr8V8nlion and detention of fraud and other irregularili8S.
Small Company Speclal Provlslons
This Report has been prepared in accordance with the special provlslons of Part 15 of
Ihe Companies Act 2006 relating to sm811 companies
Thls report wa3 approved by the board on .........-.... . .
A G8n¢
Trustee
.-2025.

Happy Nest Nursery
Independent Examiners. Report
The Trustees, pre5enl Iheir report on accounts for the Yèar Ended 31 March 2025.
Independent Examln•rs' Report to the M8mboYs on the unaudited accounts of
Happy Nest Nursery
We report on the accounts for th8 year ended 31 March 2025.
Respoctlve rèsponsiblllties of Trustee6 and Examinar
A6 descrlb6d on page 2. the Companvs Truste8s are r8sponsibl8 for thè
preparation of the 8ccounts. It is our r6sponsibilily to carry out procedures
designed to enable us lo raport our qyinlon.
Basls of Ind&pondont Examlner's Rèport
Our éxamlnatlon was carried out in accordance wilh the generdl directions given
by the Charily Commission and so our examlnation PTocedures consisted of
comparing tha accounts with th8 accounling records kept by the Trusl and maklng
limited enquiries of the Offici8rs of th8 Trust as we considered necessary for Ihe
purposes of this report.
BSO-Flntax LTD
Spelthorne Bugines8 Hub,
33 Hanworth Road,
Sunbury-On-Thames,
England
TW16 5DA
,.2025

Happy Nest Nursery
Summary Incomo and Expenditure Account
for the year ended 31 March 2025
2025
2024
Income
429.598
349,785
Less: Expondltura
383.537
318.344
Not Surplus l (D8fl¢lt) for Tho Year
46,061
31,441

Happy Nest Nursery
statement of Flnanclal Activites
for the year ended 31 March 2025
Not08
2025
2024
Incoming Resources
Voluntary Sources:
R8StricÉed Funds
Gr8nts
Unr8strlcted Funds
Grants
Donatlons and sundry recelpts
PPA
Interest Income
Other Incom8
Total Recelpls
15.700
15.700
178,061
217.140
77,565
244.948
16,607
2,090
429,598
10.958
614
349.785
Rosourcos Expended
Costs of generaling voluntary incom8:
Indlrect costs
87,928
71,796
Charitable activites
Equipment, Food & drinks
Other direct C05ts
Indlrect costs
23,279
5,453
175,854
25,412
4767
141,592
204,586
171,771
Governance Costs
91,024
74,778
91.024
74,778
Total Re8ource8 Expended
383,537
318,344
Net Outgoing Resources
Total funds brought forward
Total funds carrled forward
46,061
583,921
629,982
31,441
552,480
583,921

Happy Nest Nursory
Balance Sheet
as at 31 March 2025
The Trustees. pres6nt th8ir rèport and accounts for the Year
Ended 31 March 2025
Notes
2025
2024
Tanglble Flxod Assets
Equlpment
3,497
3.497
1,367
1,367
Current assèts
D8btOfS
Cash al bank and In hand
5,488
623.270
632,255
8.071
591.951
601.389
Cr8dltor8: amount8 falllng due
wlthln ono year
(2,273)
(17,468)
Not current as8Ots
Net assats
629,982
629.982
583,921
583.921
Repre8ented by:
Trust Fund8
10
629.982
583,921
629,982
583,921
Number
16
Number
13
Average number of employ605
The dlr8ctors are 8atl8fied that the company18 8ntltled to ex8mptlon from the requlrem8nt
to obtain an audit under section 477 of the Companles Act 2006.
Th8 members hava not r8qured the company to obtaln an audll In accordance w5th
section 476 of the Act.
The dlrectors acknowledge thek responslbllltles for ensurlng that the charlly keeps
accounting records whlch comply with section 386 of the Act and for preparSng accounts
whlch glve a true and falr vtew of the stste of affalrs of the company as at the end of the
financial yaar and of Ils incoming r8sourc8S and applicatlon of resources, inctudSng its
income and expenditure, for thè financial year In accordance with the requirements of
saclion8 394 and 395 and wNch othe￿186 compty with the requlrements of th&
Companies Act 2006 relating to accwnts. so far as applicab18 to Ihe company.
Tha accounts h8V8 bean prepared in accordance wilh the provisions In Part 15 of the
companies Act 20
6 applicabl8 to companies subject io the sm811 companles regim
A Genc
Ttustee
Approved by the board on .
.. 2025

Happy Nest Nursery
Notes to the Accounls
for the year ended 31 March 2025
1 Accountlng pollGle5
a) The accounts have been preparad under the hislorical cost convention and in accordancg
with FRS 102, The Financial Reporting Slandard applicable in the UK and RepubliG of
Ireland (as appli8d to small entities by section 1A of the slandard).
b) Depreciation
Depreci8tion has been provided at the following rate inorder to wrlte off the assets ovèr
their estimated useful live5.
Property, Plant and Equlpment 25% stralghl line method
c) Certain expenditure is directly attributable to specific activit89 and has bean includéd in
those cosl categories. Certain overhead expenditures (as shown in not8 5) has b68n
apportioned on lh8 basis of the estimat8d tim8 sp8nt by th8 staff on th8 three maln
aclivites of the charitable company.
2 Cost8 of g•neratlng Fund8
2025
2024
Indlrect costs (nots 5)
87,928
87.928
70,120
70,120
3 Cha￿table Actlvltlos
Equipments, toys & books
Nursery food and drlnks
Other dlrect costs
Indirect costs (note 5>
9,527
13,752
5,453
175,854
204,586
10.834
14,578
4.767
141,592
171.771
4 Governance costs
Accountancy
Indlrect costs (note 5)
3.096
87,928
91,024
2,982
71.796
74.778

Happy Nest Nursery
Notes to the Accounts
for the year anded 31 March 2025
S Indlroct costs
Costs of
Generatlng Charltable Govèrnanc
Funds
Actlvites
C08ts
Total 2025
Total 2024
Staff costs {note 6)
Printing &
Stationary & Post
Telephone & Fax
Cleaning
Light & Heat
Rates
80.256
160,512
80.256
321,023
250,577
473
946
473
1.892
709
1,542
648
177
355
177
732
1,464
2,502
377
732
2.927
5,003
754
2.169
4,755
759
12,598
7,848
368
1,251
189
1,251
189
Depreciation
Rent
Bank charges
Repalrs &
Maintananc8
633
1.962
71
1,267
3,924
142
633
2,533
7,U8
283
1,962
71
850
Insurance
473
433
946
865
473
1,892
1.730
1,520
1,965
1,077
1387
Sub8criptions
PEST Control
433
380
760
380
Professlonal Fee
Sundry
237
661
87,928
473
1,321
175.854
237
661
87,928
595
2,642
351.702
38
287.176
6 Staff costs
2025
2024
Wagas and salaries
Employers NIC
Penslon
staff tralnlng & welfare
305.192
9.470
6,124
237
321.023
237.732
6.100
4,314
2.431
250,577
7 Debtors
2025
2024
Accrued InrL)melExpense
5.488
5,488
8,071
8,071

Happy Nest Nursery
Notes to the Accounts
for th8 year ended 31 March 2025
8 Tanglble flxgd assets
Cost
PPE
At 1st Aprll 2024
Additions
At 31 st March 2025
50,390
4,663
55,053
Depreclatlon
At 1stAprll 2024
Charge for the year
At 31 st March 2025
49,023
2,533
51,556
Net book value
At 31 st March 2025
3,497
1,367
At 1st April 2024
9 Credltors.. amounts falllng dug wllhln one year
Trada Craditors
2025
2,024
Accruals
1.414
859
2,273
11,420
6,048
17,468
Olher Credltors
10 Trust Fund8
At 1 April
Retalned Profit
583,921
46.061
552,480
31,441
At 31 March
629.982
583.921
11 Avorage numbor of Employ008
The average number of employees durlng the year was 16 (2024 - 13).