Company registration number.. 03260244 Charity registration number.. 1060253 Clopton Nursery Trust IA company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 August 2025 Fruition Accountancy Limited 29 Wood Street Slratford Upon Avon CV37 6JG
Clopton Nursery Trust Contents Reference and Administrative Details Trustees. Report 2to6 Independent Examinevs Report Statement of Financial Activities 8t09 Balance Sheet 10 Statement of Cash Flows Notes to the Financial Statements 121020
Clopton Nursery Trust Reference and Administrative Details Trustees Mr Peter Hopkins Mrs Marcia Cox Mrs Fawn EnlStle Mrs Michelle McDonald Mrs Charlotte Careless (appointed 25109120251 Mrs Sophie Wakefield lappoinled 25109120251 Nursery Management Mrs Georgia Skinner, Manager Mrs Sophie Foulger, Deputy Manager Charity Registration Number 1060253 Company Reglstratlon Number 03260244 The charity is incorporated in England and Wales. Registered Offlce Cloplon Road Slralford-Upon-Avon Warwickshire CV37 6TE Independent Examlner Fruition Accountancy Limited 29 Wood Street Slratford Upon Avon CV37 6JG Bankers Lloyds Bank PIC 22 Bridge Street Slratford-upon-Avon Warwickshire CV37 6AG Nationwide Building Society 36a Wood Street Slralford-upon-Avon Warwickshire CV47 6JG Page 1
Clopton Nursery Trust Trustees, Report The Iruslees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors, report of the charitable company for the year ended 31 August 2025. Trustees.. Mr Peter Hopkins Mrs Michelle Monklon Iresigned 3 July 20251 Mrs Marcia Cox Mrs Fawn Enlwistle Mrs Lauren Clarke Iresigned 3 July 20251 Mrs Michelle McDonald Mrs Charlotte Careless lappointed 25109120251 Mrs Sophie Wakefield lappoinled 25109120251 Objectives and activities Objects and aims The objectives of the nursery are.. To provide nursery education for children who hope lo attend Thomas Jolyffe Primary School. Inthere vacancies exist, to provide nursery education for any other children. To provide a before & after school facility with priority given to children of Thomas Jolyffe Primary School. To provide 'holiday club" facilities during school holidays with priority being given to children who attend Thomas Jolyffe Primary School. We aim lo provide quality Earty Years education to children aged beeen 2 years and 4 years. We measure our success by our Ofsted rating and number of children on roll. Our short-term objective is lo gain a speech and language accredilalion to subject our children further. Our long term goal lo lo relain our outstanding Ofsted rating. Objeetlves, strategles and aetlvltles Our objectives are set to reflect our educational aims and the ethos of the nursery. It is important to us that we maintain and improve the quality of provision that we provide. Page 2
Clopton Nursery Trust Trustees, Report Public ben8fit Clopton Nursery Trust is a charitable trust which seeks to benefit the public through the pursuit of its ststed aims. Our fees are set at a level lo ensure the financial viability of the organisation while ensuring that the nursery remains affordable for our parents and carers. We welcome children from all backgrounds. On entry, children are assessed lo ensure that we can provide the very best education lo allow them to reach their full potential. An individual's economic ststus, gender, ethnicity, race, religion or disabilities do not form part of our assessmenL We are an equal opportunity organisalion and are committed lo a working environment that is free from any form of discrimination on the grounds of colour, ra, ethnicity, religion, sex, sexual orientation or disability. We will make reasonable adjustments lo meet the needs of staff or pupils who are or become disabled. Our setting is committed to safeguarding and promoting the welfare of all children and expects all staff and volunteers lo share this commitment. Our last Otsled report (March 20181 slated that "The manager and staff have addressed the issues raised al the last inspection and that "The arrangements for safeguarding are effective. Staff are knowledgeable of the signs that may indicate a child Is at risk of harm and neglect Staff assess all areas of the nursery and garden before children arrive. They are vigilant throughout the day lo ensure children play safety. The manager and staff maintain open communication with other professionals involved in children's lives The Iruslees confi'rm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. SociTal ITnvostmentpoliciTgS It is important to us that access to the education we offer is not reslricled lo those who can pay fees. Al Cloplon Nursery, we do not restrict the number of places available for funded children and actively look lo provide a number of free places to children identified by Thomas Jolyffe Primary School as most likely lo benefit. The nursery looks lo work co-operatively with the school, preparing the children for the move from pre-school education to reptIOn classes, last year over 80.kn of the children attending our setting went on lo the reception class al Thomas Jolyffe. Examples of links between the school and nursery include.. Shared Forest School Area Joint fundraising ventures. Visits to reception classe5 in the summer temi. Page 3
Clopton Nursery Trust Trustees, Report Achievements and performance Pupil Numbers & Fees.. As of January 2026 there are 387 children on roll. In our 'Cubs Room, we have 24 children aged 2-3 years of which, either access funding as working parents or via the 2help funding or pay for sessions. We have 14 children aged between 2 and 3 years, occupying the 'Teddies Room, -some of which access funded sessions and some access non-funded sessions. There are a further 51 pre-schoolers in our 'Bears Room, and all of whom access a combination of funded and none funded sessions. The remaining children attend our Wraparound provision. Of the 89 nursery children, almost 920/0 of these children access funded childcare ulilising either 2Help fundinglworking parents funding for 2 year olds or the universal 15 hourslworking parents funding for 34 year olds. Our fees increased in April 2025. Fees for the academic year were published on our website and at the setting during the Spring term. Staffing The Nursery employs 22 members of staff. Of those who work directly with the children, all have first aid, food hygiene and health and safety certifications. The nursery manager holds an Early Years Teacher status qualification IEYPSI. Two members of stsff are Forest School Lead trained. Training and development of our staff continues lo be a priority when il comes to budgeting. Investment In the right people also continues lo be a priority to ensure that we are rewarding the biggest asset our setting has, whilst also ensuring we compty with minimum wage increases. 2 help. universal and working parents funding We continue lo offer the Government's funding scheme lo all children who qualify- Forest School We continue to offer forest school sessions for nursery children and run Holiday Club forest school sessions. We will continue to share the School site for Forest School and offer il to all children within our Setting. Measures used to assess performance: We have continued to increased our numbers which means we can offer more places to the children in our community. We have kept are fee prices low to ensure children from lower income families can also access our services. This means more children benefit from the care and education we provide. Principal risks and factors that are likely lo affect our future performance include increased staff costs as a result of Nl, National Minimum Wage as well as the government changing the guidance around funding (increasing the amount of hours available per children but not increasing the funding rale to match the costi. Financial review The fi'nancial results for the period are set out in the annexed accounts. Clopton Nursery has had another successful year overall. The reputation of the nursery continues to go from strength to strength and we are still Ofsted Outstanding. Page 4
Clopton Nursery Trust Trustees, Report Retention of stsff continues not to be an issue, however staff is the only struggle we seem to have, as fewer people seem lo want lo remain in the profession. The numbers in our wraparound care continue to be high, as are holiday club numbers. The Trustees consider the financial position of the company to be satisfactory. PoliTCy on resèrvès It is the policy of the Charity lo maintain unrestricted funds, which include the free reserves of the Charity, at a level that provided sufficient funds to meet ongoing operating expenditure. The Trustees are satisfied to report that al present free reserves equate lo beeen three and six months of such expenditure. Al the balance sheet dale, the charity held £428,950 12024.. £399,309) in unreslricled funds. Free reserves, which exclude funds held as tangible assets, total £178, 13012024.. £145,196). The Trustees are satisfied to report that al present free reserves equate lo beeen three and six months of such expenditure. Investmentpoliey and objectives Under the Memorandum and Articles of Association the Charity has the power to invest monies not immediately required for the furtherance of its objectives, as il sees fil. The Trustees, policy is lo maximise income within a low-risk environment. Plans for future periods Aims and key objectives for future periods We will be looking al lowering our intake age to 1 year old. This will require staff training and moving around of the rooms and resources. The teddies room will become the 1-2 year olds room, the cubs will remain as the 2-3 years olds room and the Bears will be the 34 year olds room. Structure, governance and management Nature of governing document The Trust is a company limited by guarantee governed by its Memorandum and Articles of Association dated 16th December 1996. Recruitment and appointment of trustees None of the Trustees has any beneficial interest in the company. All Trustees are members of the company and guarantee to contribute £10.00 in the event of winding up. The number of Iruslees shall not be less than three but is not subject to a maximum. Trustees must be over the age of eighteen. Trustees visit the nursery lo familiarise themselves with the work of the charity- They attend a minimum of four meetings per year during which they receive a manager's report and a set of financial reports, including performance against budget and year on year comparisons. The Trustees are responsible for the overall management of the business of the charity- Management of the day to day activities is carried out by a full-lime Nursery Manager, part-lime Finance and Admin Officer and supported by a Deputy Manager and a team of full and part-time Nursery Practitioners. All trustees give their time voluntarily and received no remuneration or other benefits. Page 5
Clopton Nursery Trust Trustees, Report Statement of trustees. responsibilities The trustees (who are also the dire¢lors of Clopton Nursery Trust for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in a¢cordan¢e with applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢¢epled Accounting Practi¢el, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial ststemenls for each financial year. Under company law the trustees musl not approve the financial ststemenls unless they are satisfied that they give a true and fair view of the stale of affairs of the charitable company and of the incoming resour$ and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial stalemenls, the Iruslees are required lo.. select suitable accounting policies and apply them consistently., observe the methods and principles in the Charities SORP., make judgements and eslimales that are reasonable and prudent., slate whether applicable accounting standards, comprising FRS 102 have been followed, subject lo any material departures disclosed and explained in the financial slatemenls", and prepare the financial ststemenls on the going concern basis unless il is inappropriate to presume that the charitsble company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corF)Omte and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Disclosure of information to auditor Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware. Small companies provision statement This report has been prepared in accordance with the small companies regime under the Companies Act 2006. The annual report was approved by the trustees of the charity on 9 January 2026 and signed on its Mrs Michelle McDonald Trustee Page 6
Clopton Nursery Trust Independent Examiner's Report to the trustees of Clopton Nursery Trust I'the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. Responsibilities and basis of report As the charity's trustees of the Company land also its directors for the purposes of company 18wI you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Act'l- Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member of, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination giving me cause lo believe.. 1. accounting records were not kept in respect of Cloplon Nursery Trust as required by section 386 of the 2006 Act., or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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., or 4. the accounts have not been prepared in accordance with the methods and principles of the statement of Recommended Practi for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 10211. 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. fiuiti Fruition Accountancy Limited 29 Wood Street Slralford Upon Avon CV37 6JG 9 January 2026 Page 7
Clopton Nursery Trust Statement of Financial Activities for the Year Ended 31 August 2025 {Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Totsl 2025 Note Income and Endowments from: Donations and Ia¢le5 Charitable activities Investment income 6,715 575,608 1,772 6,715 575,608 1,772 Total income 584,095 584,095 Expenditure on: Raising funds Charitable activities {2921 554,162 {2921 554,162 Total expenditure 554,454 554,454 Net income 29,641 29,641 Net movement in funds 29,641 29,641 Reconciliation of funds Total funds brought forward 399 309 399,309 Total funds carried forward 14 428,950 428,950 Unrestricted funds Total 2024 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 1,082 517,088 2,173 1,082 517,088 2,173 Total income 520 343 520,343 Expenditure on: Raising funds Charitable activities 17271 492,432 17271 492,432 Total expenditure 493 159 493, 159 Net income 27 184 Net movement in funds 27,184 27,184 Reconciliation of funds Total funds brought forward 372,125 372,125 The notes on pages 12 10 20 form an integral part of these financial statements. Page 8
Clopton Nursery Trust Statement of Financial Activities for the Year Ended 31 August 2025 {Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Totsl 2024 Note Total funds carried forward 14 399,309 399,309 All of the charity's activities derive from continuing operations during the above periods. The fvnds breakdown for 2024 is shown in note 14. The notes on pages 12 10 20 form an integral part of these financial statements. Page 9
Clopton Nursery Trust (Registration number: 03260244) Balance Sheet as at 31 August 2025 2025 2024 Note Fixed assets Tangible assets 10 250,820 254,113 Current assets Debtors Cash at bank and in hand 11 12 8,521 182 707 191,228 9,158 142,392 151,550 Creditors: Amounts falling due within one year 13 13,098 6,354 Net current assets 178,130 145,196 Net assets 428,950 399,309 Funds ofthe Charity: Unrestricted income funds Unrestricted funds 428 950 399,309 Total funds 14 428,950 399 309 For the financial year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating lo small companies. Dire¢lors' re5ponsibililies' The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with secb'on 476, and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect lo accounting records and the preparation of accounts. The financial slalements on pages 8 to 20 were approved by the trustees, and aulhorised for issue on lani iani ?n?A anA signed on their behalf by.. Mrs Michelle McDonald Trustee The notes on pages 12 10 20 form an integral part of these financial statements. Page10
Clopton Nursery Trust Ststsment of Cash Flows for the Year Ended 31 August 2025 2025 2024 Note Cash flows from operating activities Net cash income 29,641 27,184 Adjustments to cash flows from non<ash items Depreciation Investment income 29,062 37,201 56,931 62,212 Worklng capltsl adjustments Decrease in debtors Increaselldecreasel in creditors 11 13 637 6,744 7,202 799 Net cash flows from operating activities 64312 68,615 Cash flows from investing activities Interest receivable and similar income Purchase of tangible fixed assets 1,772 25,769 2,173 114,441 10 Net cash flows from investing activities 23,997 112,268 Net increaselldecreasel in cash and cash equivalents 40,315 143,6531 Cash and cash equivalents at 1 September 142,392 186,045 Cash and cash equivalents at 31 August 182,707 142,392 All of the cash flows are derived from continuing operations during the above two periods. The notes on pages 12 10 20 form an integral part of these financial statements. Page11
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 1 Charity status The charity is limited by guarantee, incorporated in England and Wales., and consequently does not have share capital. Each of the trustees is liable lo contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation. 2 Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are sel out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The financial statements have been prepared in accordan with Accounting and Reporting by Charities.. Statement of Recommended Practi (applicable lo charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 (issued in October 20191 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparation Clopton Nursery Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially reeognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability lo continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Donations and legacies Donations are recognised when the charity has been notified in writing of both the amount and settlement dale. In the event that a donation is subject lo conditions that require a level of performance by the charity before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fulty met, or the fulfilment of those conditions is wholly within the Control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Investment income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Page12
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 Expenditure All expenditure is recognised once there is a legal or construcb've obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs lo that category. Infftere Costs cannot be directly attributed lo particular headings they have been allocated on a basis consislenl with the use of resources, with centml staff costs allocated on the basis of lime spent, and depreciation charges allocated on the porb'on of the asset's use. Other support costs are allocated based on the spread of staff costs. Raising funds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and services for ils beneficiaries. It includes both costs that can be allocated direcuy lo such activities and those costs of an indirect nature necessary lo support them. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of reSoUrs, for example, allocating property costs by floor areas, or per capits, staff costs by the time spent and other costs by their usage. Governance costs These include the costs atlribulable to the charity's compliance with conslilutional and slalulory requirements, including audit, strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation lax purposes. Accordingly, the charity is potentially exempl from laxalion in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 258 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively lo charitable purposes. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Asset class Leasehold propety Plant and machinery Fixtures and fittings Depreclatlon method and rate over 14- 25 years 25,10 reducing balan 250/0 reducing balance Page13
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 Trade debtors Trade debtors are amounts due from customers for merchandise sold or serviTrs performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impaiment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able lo collect all amounts due according lo the original terms of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-temi highly liquid investments that are readily convertible to a known amount of cash and are subject lo an insignificant risk of change in value. Trade credltors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-eurrent Trade creditors are recognised initially at the transaction price and subsequenuy measured at amortised cost using the effects've interest method. Borrowings Inlerest-bearing borrowings are initially recorded al fair value, nel of transaction costs. Inlerest-bearing borrowings are subsequently carried al amortised cost, with the differen beeen the proceeds, nel of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective Interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right lo defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unreslricled income funds are general funds that are available for use al the trustees discretion in furtherance of the objectives of the charity. Page 14
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 3 Income from donatlons and legacles Unrestricted funds General Total 2025 Total 2024 Donations and legacies., Donations from Individuals 6,715 6,715 6,715 6,715 1,082 1,082 4 Income from charitable activities Unrestricted funds General Total 2025 Total 2024 Provision of nursery services 576,608 575,608 517,088 5 Investment Income Unrestricted funds General Total 2025 Total 2024 Interest receivable and similar income., Interest receivable on bank deposits 1,772 2,173 6 Expenditure on charitable activities Unrestricted Total 2025 Total 2024 General Note Provision of nursery services Staff costs Allocated support costs Governance costs 33,379 425,789 92,116 2,878 554,162 33,379 425,789 92,116 2,878 554,162 34,178 360,853 95,469 1,932 492,432 Page15
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 7 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any munetIon from the charity during the year. No Iruslees have reiVed any reimbursed expenses or any other benefits from the charity during the year. Page16
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 8 Staff costs The aggregate payroll costs were as follows.. 2025 2024 Staff costs during the year were: Wages and salaries Social security costs Other staff costs 396,569 23,207 6,013 425,789 335,252 22,328 3,273 360,853 The monthly average number of persons (including senior management I leadership leaml employed by the charity during the year expressed as full time equivalents was as follows.. 2025 No 2024 No Charitable activities 22 20 No employee reiVed emoluments of more than £60,000 during the year. During the year the charity made the following transactions Wlth key management personnel.. Nursey managers The Nursey managers received remuneration of £89,35512024'. £70,990) 9 Taxation The charity is a registered charity and is therefore exempt from taxation. 10 Tangible fixed assets Land and buildings Furniture and equipment Total Cost Al 1 September 2024 Additions 510,897 25,769 172,115 683,012 25,769 Al 31 August 2025 536 666 172 115 708 781 Depreclatlon Al 1 September 2024 Charge for the year 280,272 23,190 148,627 5,872 428,899 29,062 Al 31 August 2025 303,462 457 961 Net book value Page17
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 Land and buildings Furniture and equipment Total Al 31 August 2025 233,204 17,616 250,820 Al 31 August 2024 230,625 254,113 Included within the net book value of land and buildings above is £Nil 12024 - £Nill in respect of freehold land and buildings and £233,20412024- £230,625) in respect of leaseholds. 11 Debtors 2025 2024 Trade debtors Prepayments 7,759 762 8,521 8,564 594 9,158 12 Cash and cash equivalents 2025 2024 Cash at bank 182,707 142,392 13 Creditors: amounts falling due within one yoar 2025 2024 Trade creditors Other taxation and social security Pension scheme creditor Accruals 241 8,730 1,818 2309 13,098 3,264 1,290 1,800 6,354 Page18
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 14 Funds Balance at 1 September 2024 Incoming resources Resources expended Balance at 31 August 2025 Unrestricted funds General 399,309 584,095 554,454 428,950 Page19
Clopton Nursery Trust Notes to the Financial Ststsments for the Year Ended 31 August 2025 Balance at 1 September 2023 Incoming resources Resources expended Balance at 31 Transfers August 2024 Unrestricted funds General Unrestricted funds 272,125 520,343 1493,1591 100,000 399,309 Deslgnated Extension works 100,000 100,000 Total funds 372,125 520,343 493,159 399,309 15 Analysls of net assets between funds Unrestricted Total funds at funds 31 August General 2025 Tangible fixed assets Current assets Current liabilities 250,820 191,229 13,099 250,820 191,229 13,099 Total nel assets 428,950 428,950 16 Related party transactlons There were no related party transactions in the year. Page 20
Clopton Nursery Trust ststement of Financial Activities by fund for the Year Ended 31 August 2025 Unrestricted Funds Total Total Unrestricted Unrestricted Funds Funds 2025 2024 Income and Endowments from: Donations and1acleS Charitable activities Investment income 6,715 575,608 1,772 1,082 517,088 2,173 Total income 584,095 520,343 Expenditure on: Raising funds Charitable activities 12921 554,162 17271 492,432 Total expenditure 554.454 493 159 Net income 29,641 27,184 Net movement in funds 29,641 27,184 Reconciliation of funds Total funds brought forward 399,309 372,125 Total funds carried forward 428,950 399 309 This page does not form part of the statutory financial stalemenls. Page21
Clopton Nursery Trust Detsiled Ststement of Financial Activities for the Year Ended 31 August 2025 Total 2025 Totsl 2024 Income and Endowments from: Donations and legacies lanalysed below) Charitable activities lanalysed belowl Investment income lanalysed below) 6,715 575,608 1,772 1,082 517,088 2,173 Total income 584,095 520,343 Expenditure on: Raising funds lanalysed below) Charitable activities lanalysed belowl {2921 554,162 17271 492,432 Total expenditure 554,454 493,159 Net income 29,641 27,184 Net movement in funds 29,641 27,184 Reconciliation of funds Total funds brought forward 399,309 372,125 Total funds carried forward 428,950 399,309 This page does not form part of the statutory financial stalemenls. Page 22
Clopton Nursery Trust Detsiled Ststement of Financial Activities for the Year Ended 31 August 2025 Total 2025 Totsl 2024 Donations and legacies Other income 6,715 6,715 1,082 1,082 Charitable activities Nursery fees and NEG 575,608 575,608 517,088 517,088 Investment income Interest on cash deposits 1,772 2,173 Raising funds Other fundraising costs 292 292 727 727 Charitable activities Nursery meals Purchases Wages and salaries Staff NIC (Employers) Staff pensions IDefined contribution}- pension scheme 1 Staff training Trade subs¢riplions Cleaning Rates Light, heat and power Insurance Repairs and maintenance Telephone and fax Computer sofbNare and maintenance costs Office expenses Hire of other assets (Operating leases) Sundry expenses Sundry expenses Legal and professional fees Bank charges Depreciation of other tangible Accountsncy fees 122,3581 110,9591 1396,5691 114,4531 18,7541 16,0131 {7471 {12,4321 11,5431 17,4391 12,3881 17,6351 {6111 15,3861 11,2661 14,8021 1621 13,5101 {15,1221 {1741 129,0611 122,542} 111,636} 1335,2521 116,0651 16,2831 13,2731 11381 111,190} 11,2901 111,1401 11,6741 14,9181 16811 15,6061 11,1181 13,1331 12,5751 114,666} 11391 137,2011 (1,9321 492 432 554,162 This page does not form part of the statutory financial stalemenls. Page 23