Report of the Directors and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Riverview Community Kindergarten CIC
Riverview Community Kindergarten CIC
Contents of the Financial Statements for the Year Ended 31 March 2025
||Page|
|---|---|
|Company Information|1|
|Report of the Directors|2|
|Income Statement|3|
|Balance Sheet|4|
|Notes to the Financial Statements|6|
|Report of the Accountants|8|
|Detailed Income and Expenditure Account|9|
Riverview Community Kindergarten CIC
Company Information for the Year Ended 31 March 2025
## **DIRECTORS:**
## **REGISTERED OFFICE:**
## **REGISTERED NUMBER:**
## **ACCOUNTANTS:**
Ms S Hutton Ms L Wilkinson
Teindland Close Benwell Newcastle upon Tyne Tyne and Wear NE4 8HE
08588100 (England and Wales)
Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne Tyne and Wear NE1 4BX
Page 1
Riverview Community Kindergarten CIC
Report of the Directors for the Year Ended 31 March 2025
The directors present their report with the financial statements of the company for the year ended 31 March 2025.
## **PRINCIPAL ACTIVITY**
The principal activity of the company in the year under review was that of the provision of pre-school education for children aged between two and four years old.
## **DIRECTORS**
The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.
Ms S Hutton
Ms L Wilkinson
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
## **ON BEHALF OF THE BOARD:**
Linda Wilkinson (Jun 18, 2025 12:08 GMT+1)
Ms L Wilkinson - Director
> Date: 18/06/2025
Page 2
Riverview Community Kindergarten CIC
## Income Statement
## for the Year Ended 31 March 2025
|**TURNOVER**
Administrative expenses
Other operating income
**OPERATING (DEFICIT)/SURPLUS and**
**(DEFICIT)/SURPLUS BEFORE TAXATION**
Tax on (deficit)/surplus
**(DEFICIT)/SURPLUS FOR THE**
**FINANCIAL YEAR**|2025
£
157,552
175,252
(17,700)
9,630
(8,070)
-
(8,070)|2024
£
157,938
168,254
(10,316)
19,966
9,650
1,834
7,816|
|---|---|---|
The notes form part of these financial statements
Page 3
Riverview Community Kindergarten CIC (Registered number: 08588100)
## Balance Sheet 31 March 2025
|Notes
**CURRENT ASSETS**
Debtors
4
Cash at bank
**CREDITORS**
Amounts falling due within one year 5
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than
one year
6
**NET ASSETS**
**RESERVES**
Income and expenditure account|2025
£
420
81,813
82,233
1,323
80,910
80,910
8,744
72,166
72,166
72,166|2024
£
404
95,510
95,914
6,934
88,980
88,980
8,744
80,236
80,236
80,236|
|---|---|---|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The notes form part of these financial statements
Page 4
continued...
Riverview Community Kindergarten CIC (Registered number: 08588100)
Balance Sheet - continued 31 March 2025
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Directors and authorised for issue on and were signed on its behalf by: 19/06/2025
Ms S Hutton - Director
The notes form part of these financial statements
Page 5
Riverview Community Kindergarten CIC
Notes to the Financial Statements for the Year Ended 31 March 2025
## 1. **STATUTORY INFORMATION**
Riverview Community Kindergarten CIC is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
## 2. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Turnover**
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
## **Taxation**
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
## **Deferred tax**
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
## **Pension costs and other post-retirement benefits**
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
## 3. **EMPLOYEES AND DIRECTORS**
The average number of employees during the year was 9 (2024 - 8).
Page 6
continued...
Riverview Community Kindergarten CIC
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
|4.
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
5.
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
6.
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN**
**ONE YEAR**
Other creditors
Amounts falling due in more than five years:
Repayable otherwise than by instalments
Other loans more 5yrs non-instalment||2025
£
420
2025
£
-
1,323
1,323
2025
£
8,744
8,744||2024
£
404
2024
£
5,322
1,612
6,934
2024
£
8,744
8,744|
|---|---|---|---|---|
||||||
Page 7
Riverview Community Kindergarten CIC
Report of the Accountants to the Directors of Riverview Community Kindergarten CIC
As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to seven and you consider that the company is exempt from an audit.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne Tyne and Wear NE1 4BX
Date:
This page does not form part of the statutory financial statements
Page 8
Riverview Community Kindergarten CIC
## Detailed Income and Expenditure Account for the Year Ended 31 March 2025
|**Grants**
**Other income**
Childcare fees
Sundry receipts
**Expenditure**
Directors' salaries
Directors' social security
Directors' pension contributions
Wages
Rent
Cleaning costs
Nursery expenditure
Food costs
Advertising
Office costs
Payroll costs
Other staff costs
Sundry expenses
Accountancy
**Finance costs**
Bank charges
**NET (DEFICIT)/SURPLUS**|2025
£
5,997
3,633
48,625
3,937
1,027
83,369
7,015
5,653
6,752
3,678
595
8,744
1,299
1,467
1,894
999|
£
157,552
9,630
167,182
175,054
(7,872)
198
(8,070)|2024
£
9,373
10,593
43,792
3,533
939
79,095
7,000
5,183
9,535
4,924
714
6,864
1,170
2,246
1,585
1,417|
£
157,938
19,966
177,904
167,997
9,907
257
9,650|
|---|---|---|---|---|
This page does not form part of the statutory financial statements
Page 9
## **CIC 34**
## **Community Interest Company Report**
## **For official use**
_(Please leave blank)_
> _**Please**_ **Company Name in** Riverview Community Kindergarten community
> _**complete in**_ **full** interest company _**typescript, or**_
> _**in bold black**_ **Company Number**[8588100 ] _**capitals.**_ **Year Ending**[31/03/2025 ]
This template illustrates what the Regulator of Community Interest Companies considers to be best practice for completing a simplified community interest company report. All such reports must be delivered in accordance with section 34 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 and contain the information required by Part 7 of the Community Interest Company Regulations 2005. For further guidance see chapter 8 of the Regulator’s guidance notes and the alternate example provided for a more complex company with more detailed notes.
## **PART 1 - GENERAL DESCRIPTION OF THE COMPANY’S ACTIVITIES AND IMPACT**
In the space provided below, please insert a general account of the company’s activities in the financial year to which the report relates, including a description of how they have benefited the community.
We provide a safe stimulating environment to enhance the development and education of preschool children while working within a framework to ensure equality of opportunity for children of all abilities. We provide learning opportunities for childcare or early years education, this is referenced in a social audit report covering these points. We provide an opportunity for a number of students to access placements at the setting from Newcastle College and MCQ. We continue to develop the nursery to ensure we provide a high quality learning environment for our children.
_(If applicable, please just state “A social audit report covering these points is attached”)._
_(_ _**Please continue on separate continuation sheet if necessary** .)_
**PART 2 – CONSULTATION WITH STAKEHOLDERS** – Please indicate who the company’s stakeholders are; how the stakeholders have been consulted and what action, if any, has the company taken in response to feedback from its consultations? If there has been no consultation, this should be made clear.
Our stakeholders are our communities of interest, namely residents in the West End of Newcastle. All work has involved extensive consultation with local residents and it is undertaken to directly meet the needs of the stakeholders. Parents are now able to choose a childcare package of hours that is suitable to meet their needs, which has attracted a wider variety of users.
We have formed a staff forum which meets half termly allowing staff to have more involvement and decision making. We work closely with St Johns mainstream school looking at long term issues of viability for both settings. The setting has been through a number of staff role changes this year which is now having a positive effect on raising standards.
_(If applicable, please just state “A social audit report covering these points is attached”)._
**PART 3 – DIRECTORS’ REMUNERATION** – if you have provided full details in your accounts you need not reproduce it here. Please clearly identify the information within the accounts and confirm that, “There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed” (See example with full notes). If no remuneration was received you must state that “no remuneration was received” below.
Directors’ remuneration is shown on page 9.
There were no other transactions or arrangements in connection with the renumeration of directors, or compensation for director’s loss of office which require to be disclosed.
**PART 4 – TRANSFERS OF ASSETS OTHER THAN FOR FULL CONSIDERATION** – Please insert full details of any transfers of assets other than for full consideration e.g. Donations to outside bodies. If this does not apply you must state that “no transfer of assets other than for full consideration has been made” below.
No transfer of assets other than for full consideration has been made.
_(_ _**Please continue on separate continuation sheet if necessary** .)_
## **PART 5 – SIGNATORY The original report must be signed by a director or secretary of the company**
17/06/2025 Signed Date a
_Office held Director_ Riverview Kindergarten CIC Teindland Close Newcastle Upon Tyne NE4 8HE Tel 019 2727440 DX Number DX Exchange
You do not have to give any contact information in the box opposite but if you do, it will help the Registrar of Companies to contact you if there is a query on the form. The contact information that you give will be visible to searchers of the public record.
## **When you have completed and signed the form, please attach it to the accounts and send both forms by post to the Registrar of Companies at:**
For companies registered in England and Wales: Companies House, Crown Way, Cardiff, CF14 3UZ DX 33050 Cardiff
For companies registered in Scotland: Companies House, 4[th ] Floor, Edinburgh Quay 2, 139 Fountainbridge, Edinburgh, EH3 9FF DX 235 Edinburgh or LP – 4 Edinburgh 2
For companies registered in Northern Ireland: Companies House, 2nd Floor, The Linenhall, 32-38 Linenhall Street, Belfast, BT2 8BG
Report of the Directors and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Riverview Community Kindergarten CIC
Riverview Community Kindergarten CIC
Contents of the Financial Statements for the Year Ended 31 March 2025
||Page|
|---|---|
|Company Information|1|
|Report of the Directors|2|
|Income Statement|3|
|Balance Sheet|4|
|Notes to the Financial Statements|6|
|Report of the Accountants|8|
|Detailed Income and Expenditure Account|9|
Riverview Community Kindergarten CIC
Company Information for the Year Ended 31 March 2025
## **DIRECTORS:**
## **REGISTERED OFFICE:**
## **REGISTERED NUMBER:**
## **ACCOUNTANTS:**
Ms S Hutton Ms L Wilkinson
Teindland Close Benwell Newcastle upon Tyne Tyne and Wear NE4 8HE
08588100 (England and Wales)
Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne Tyne and Wear NE1 4BX
Page 1
Riverview Community Kindergarten CIC
Report of the Directors for the Year Ended 31 March 2025
The directors present their report with the financial statements of the company for the year ended 31 March 2025.
## **PRINCIPAL ACTIVITY**
The principal activity of the company in the year under review was that of the provision of pre-school education for children aged between two and four years old.
## **DIRECTORS**
The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.
Ms S Hutton
Ms L Wilkinson
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
## **ON BEHALF OF THE BOARD:**
Linda Wilkinson (Jun 18, 2025 12:08 GMT+1)
Ms L Wilkinson - Director
> Date: 18/06/2025
Page 2
Riverview Community Kindergarten CIC
## Income Statement
## for the Year Ended 31 March 2025
|**TURNOVER**
Administrative expenses
Other operating income
**OPERATING (DEFICIT)/SURPLUS and**
**(DEFICIT)/SURPLUS BEFORE TAXATION**
Tax on (deficit)/surplus
**(DEFICIT)/SURPLUS FOR THE**
**FINANCIAL YEAR**|2025
£
157,552
175,252
(17,700)
9,630
(8,070)
-
(8,070)|2024
£
157,938
168,254
(10,316)
19,966
9,650
1,834
7,816|
|---|---|---|
The notes form part of these financial statements
Page 3
Riverview Community Kindergarten CIC (Registered number: 08588100)
## Balance Sheet 31 March 2025
|Notes
**CURRENT ASSETS**
Debtors
4
Cash at bank
**CREDITORS**
Amounts falling due within one year 5
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than
one year
6
**NET ASSETS**
**RESERVES**
Income and expenditure account|2025
£
420
81,813
82,233
1,323
80,910
80,910
8,744
72,166
72,166
72,166|2024
£
404
95,510
95,914
6,934
88,980
88,980
8,744
80,236
80,236
80,236|
|---|---|---|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The notes form part of these financial statements
Page 4
continued...
Riverview Community Kindergarten CIC (Registered number: 08588100)
Balance Sheet - continued 31 March 2025
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Directors and authorised for issue on and were signed on its behalf by: 19/06/2025
Ms S Hutton - Director
The notes form part of these financial statements
Page 5
Riverview Community Kindergarten CIC
Notes to the Financial Statements for the Year Ended 31 March 2025
## 1. **STATUTORY INFORMATION**
Riverview Community Kindergarten CIC is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
## 2. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Turnover**
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
## **Taxation**
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
## **Deferred tax**
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
## **Pension costs and other post-retirement benefits**
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
## 3. **EMPLOYEES AND DIRECTORS**
The average number of employees during the year was 9 (2024 - 8).
Page 6
continued...
Riverview Community Kindergarten CIC
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
|4.
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
5.
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
6.
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN**
**ONE YEAR**
Other creditors
Amounts falling due in more than five years:
Repayable otherwise than by instalments
Other loans more 5yrs non-instalment||2025
£
420
2025
£
-
1,323
1,323
2025
£
8,744
8,744||2024
£
404
2024
£
5,322
1,612
6,934
2024
£
8,744
8,744|
|---|---|---|---|---|
||||||
Page 7
Riverview Community Kindergarten CIC
Report of the Accountants to the Directors of Riverview Community Kindergarten CIC
As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to seven and you consider that the company is exempt from an audit.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne Tyne and Wear NE1 4BX
Date:
This page does not form part of the statutory financial statements
Page 8
Riverview Community Kindergarten CIC
## Detailed Income and Expenditure Account for the Year Ended 31 March 2025
|**Grants**
**Other income**
Childcare fees
Sundry receipts
**Expenditure**
Directors' salaries
Directors' social security
Directors' pension contributions
Wages
Rent
Cleaning costs
Nursery expenditure
Food costs
Advertising
Office costs
Payroll costs
Other staff costs
Sundry expenses
Accountancy
**Finance costs**
Bank charges
**NET (DEFICIT)/SURPLUS**|2025
£
5,997
3,633
48,625
3,937
1,027
83,369
7,015
5,653
6,752
3,678
595
8,744
1,299
1,467
1,894
999|
£
157,552
9,630
167,182
175,054
(7,872)
198
(8,070)|2024
£
9,373
10,593
43,792
3,533
939
79,095
7,000
5,183
9,535
4,924
714
6,864
1,170
2,246
1,585
1,417|
£
157,938
19,966
177,904
167,997
9,907
257
9,650|
|---|---|---|---|---|
This page does not form part of the statutory financial statements
Page 9
## **CIC 34**
## **Community Interest Company Report**
## **For official use**
_(Please leave blank)_
> _**Please**_ **Company Name in** Riverview Community Kindergarten community
> _**complete in**_ **full** interest company _**typescript, or**_
> _**in bold black**_ **Company Number**[8588100 ] _**capitals.**_ **Year Ending**[31/03/2025 ]
This template illustrates what the Regulator of Community Interest Companies considers to be best practice for completing a simplified community interest company report. All such reports must be delivered in accordance with section 34 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 and contain the information required by Part 7 of the Community Interest Company Regulations 2005. For further guidance see chapter 8 of the Regulator’s guidance notes and the alternate example provided for a more complex company with more detailed notes.
## **PART 1 - GENERAL DESCRIPTION OF THE COMPANY’S ACTIVITIES AND IMPACT**
In the space provided below, please insert a general account of the company’s activities in the financial year to which the report relates, including a description of how they have benefited the community.
We provide a safe stimulating environment to enhance the development and education of preschool children while working within a framework to ensure equality of opportunity for children of all abilities. We provide learning opportunities for childcare or early years education, this is referenced in a social audit report covering these points. We provide an opportunity for a number of students to access placements at the setting from Newcastle College and MCQ. We continue to develop the nursery to ensure we provide a high quality learning environment for our children.
_(If applicable, please just state “A social audit report covering these points is attached”)._
_(_ _**Please continue on separate continuation sheet if necessary** .)_
**PART 2 – CONSULTATION WITH STAKEHOLDERS** – Please indicate who the company’s stakeholders are; how the stakeholders have been consulted and what action, if any, has the company taken in response to feedback from its consultations? If there has been no consultation, this should be made clear.
Our stakeholders are our communities of interest, namely residents in the West End of Newcastle. All work has involved extensive consultation with local residents and it is undertaken to directly meet the needs of the stakeholders. Parents are now able to choose a childcare package of hours that is suitable to meet their needs, which has attracted a wider variety of users.
We have formed a staff forum which meets half termly allowing staff to have more involvement and decision making. We work closely with St Johns mainstream school looking at long term issues of viability for both settings. The setting has been through a number of staff role changes this year which is now having a positive effect on raising standards.
_(If applicable, please just state “A social audit report covering these points is attached”)._
**PART 3 – DIRECTORS’ REMUNERATION** – if you have provided full details in your accounts you need not reproduce it here. Please clearly identify the information within the accounts and confirm that, “There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed” (See example with full notes). If no remuneration was received you must state that “no remuneration was received” below.
Directors’ remuneration is shown on page 9.
There were no other transactions or arrangements in connection with the renumeration of directors, or compensation for director’s loss of office which require to be disclosed.
**PART 4 – TRANSFERS OF ASSETS OTHER THAN FOR FULL CONSIDERATION** – Please insert full details of any transfers of assets other than for full consideration e.g. Donations to outside bodies. If this does not apply you must state that “no transfer of assets other than for full consideration has been made” below.
No transfer of assets other than for full consideration has been made.
_(_ _**Please continue on separate continuation sheet if necessary** .)_
## **PART 5 – SIGNATORY The original report must be signed by a director or secretary of the company**
17/06/2025 Signed Date a
_Office held Director_ Riverview Kindergarten CIC Teindland Close Newcastle Upon Tyne NE4 8HE Tel 019 2727440 DX Number DX Exchange
You do not have to give any contact information in the box opposite but if you do, it will help the Registrar of Companies to contact you if there is a query on the form. The contact information that you give will be visible to searchers of the public record.
## **When you have completed and signed the form, please attach it to the accounts and send both forms by post to the Registrar of Companies at:**
For companies registered in England and Wales: Companies House, Crown Way, Cardiff, CF14 3UZ DX 33050 Cardiff
For companies registered in Scotland: Companies House, 4[th ] Floor, Edinburgh Quay 2, 139 Fountainbridge, Edinburgh, EH3 9FF DX 235 Edinburgh or LP – 4 Edinburgh 2
For companies registered in Northern Ireland: Companies House, 2nd Floor, The Linenhall, 32-38 Linenhall Street, Belfast, BT2 8BG
Report of the Directors and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Riverview Community Kindergarten CIC
Riverview Community Kindergarten CIC
Contents of the Financial Statements for the Year Ended 31 March 2025
||Page|
|---|---|
|Company Information|1|
|Report of the Directors|2|
|Income Statement|3|
|Balance Sheet|4|
|Notes to the Financial Statements|6|
|Report of the Accountants|8|
|Detailed Income and Expenditure Account|9|
Riverview Community Kindergarten CIC
Company Information for the Year Ended 31 March 2025
## **DIRECTORS:**
## **REGISTERED OFFICE:**
## **REGISTERED NUMBER:**
## **ACCOUNTANTS:**
Ms S Hutton Ms L Wilkinson
Teindland Close Benwell Newcastle upon Tyne Tyne and Wear NE4 8HE
08588100 (England and Wales)
Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne Tyne and Wear NE1 4BX
Page 1
Riverview Community Kindergarten CIC
Report of the Directors for the Year Ended 31 March 2025
The directors present their report with the financial statements of the company for the year ended 31 March 2025.
## **PRINCIPAL ACTIVITY**
The principal activity of the company in the year under review was that of the provision of pre-school education for children aged between two and four years old.
## **DIRECTORS**
The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.
Ms S Hutton
Ms L Wilkinson
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
## **ON BEHALF OF THE BOARD:**
Linda Wilkinson (Jun 18, 2025 12:08 GMT+1)
Ms L Wilkinson - Director
> Date: 18/06/2025
Page 2
Riverview Community Kindergarten CIC
## Income Statement
## for the Year Ended 31 March 2025
|**TURNOVER**
Administrative expenses
Other operating income
**OPERATING (DEFICIT)/SURPLUS and**
**(DEFICIT)/SURPLUS BEFORE TAXATION**
Tax on (deficit)/surplus
**(DEFICIT)/SURPLUS FOR THE**
**FINANCIAL YEAR**|2025
£
157,552
175,252
(17,700)
9,630
(8,070)
-
(8,070)|2024
£
157,938
168,254
(10,316)
19,966
9,650
1,834
7,816|
|---|---|---|
The notes form part of these financial statements
Page 3
Riverview Community Kindergarten CIC (Registered number: 08588100)
## Balance Sheet 31 March 2025
|Notes
**CURRENT ASSETS**
Debtors
4
Cash at bank
**CREDITORS**
Amounts falling due within one year 5
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than
one year
6
**NET ASSETS**
**RESERVES**
Income and expenditure account|2025
£
420
81,813
82,233
1,323
80,910
80,910
8,744
72,166
72,166
72,166|2024
£
404
95,510
95,914
6,934
88,980
88,980
8,744
80,236
80,236
80,236|
|---|---|---|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The notes form part of these financial statements
Page 4
continued...
Riverview Community Kindergarten CIC (Registered number: 08588100)
Balance Sheet - continued 31 March 2025
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Directors and authorised for issue on and were signed on its behalf by: 19/06/2025
Ms S Hutton - Director
The notes form part of these financial statements
Page 5
Riverview Community Kindergarten CIC
Notes to the Financial Statements for the Year Ended 31 March 2025
## 1. **STATUTORY INFORMATION**
Riverview Community Kindergarten CIC is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
## 2. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Turnover**
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
## **Taxation**
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
## **Deferred tax**
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
## **Pension costs and other post-retirement benefits**
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
## 3. **EMPLOYEES AND DIRECTORS**
The average number of employees during the year was 9 (2024 - 8).
Page 6
continued...
Riverview Community Kindergarten CIC
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
|4.
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
5.
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
6.
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN**
**ONE YEAR**
Other creditors
Amounts falling due in more than five years:
Repayable otherwise than by instalments
Other loans more 5yrs non-instalment||2025
£
420
2025
£
-
1,323
1,323
2025
£
8,744
8,744||2024
£
404
2024
£
5,322
1,612
6,934
2024
£
8,744
8,744|
|---|---|---|---|---|
||||||
Page 7
Riverview Community Kindergarten CIC
Report of the Accountants to the Directors of Riverview Community Kindergarten CIC
As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to seven and you consider that the company is exempt from an audit.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne Tyne and Wear NE1 4BX
Date:
This page does not form part of the statutory financial statements
Page 8
Riverview Community Kindergarten CIC
## Detailed Income and Expenditure Account for the Year Ended 31 March 2025
|**Grants**
**Other income**
Childcare fees
Sundry receipts
**Expenditure**
Directors' salaries
Directors' social security
Directors' pension contributions
Wages
Rent
Cleaning costs
Nursery expenditure
Food costs
Advertising
Office costs
Payroll costs
Other staff costs
Sundry expenses
Accountancy
**Finance costs**
Bank charges
**NET (DEFICIT)/SURPLUS**|2025
£
5,997
3,633
48,625
3,937
1,027
83,369
7,015
5,653
6,752
3,678
595
8,744
1,299
1,467
1,894
999|
£
157,552
9,630
167,182
175,054
(7,872)
198
(8,070)|2024
£
9,373
10,593
43,792
3,533
939
79,095
7,000
5,183
9,535
4,924
714
6,864
1,170
2,246
1,585
1,417|
£
157,938
19,966
177,904
167,997
9,907
257
9,650|
|---|---|---|---|---|
This page does not form part of the statutory financial statements
Page 9
## **CIC 34**
## **Community Interest Company Report**
## **For official use**
_(Please leave blank)_
> _**Please**_ **Company Name in** Riverview Community Kindergarten community
> _**complete in**_ **full** interest company _**typescript, or**_
> _**in bold black**_ **Company Number**[8588100 ] _**capitals.**_ **Year Ending**[31/03/2025 ]
This template illustrates what the Regulator of Community Interest Companies considers to be best practice for completing a simplified community interest company report. All such reports must be delivered in accordance with section 34 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 and contain the information required by Part 7 of the Community Interest Company Regulations 2005. For further guidance see chapter 8 of the Regulator’s guidance notes and the alternate example provided for a more complex company with more detailed notes.
## **PART 1 - GENERAL DESCRIPTION OF THE COMPANY’S ACTIVITIES AND IMPACT**
In the space provided below, please insert a general account of the company’s activities in the financial year to which the report relates, including a description of how they have benefited the community.
We provide a safe stimulating environment to enhance the development and education of preschool children while working within a framework to ensure equality of opportunity for children of all abilities. We provide learning opportunities for childcare or early years education, this is referenced in a social audit report covering these points. We provide an opportunity for a number of students to access placements at the setting from Newcastle College and MCQ. We continue to develop the nursery to ensure we provide a high quality learning environment for our children.
_(If applicable, please just state “A social audit report covering these points is attached”)._
_(_ _**Please continue on separate continuation sheet if necessary** .)_
**PART 2 – CONSULTATION WITH STAKEHOLDERS** – Please indicate who the company’s stakeholders are; how the stakeholders have been consulted and what action, if any, has the company taken in response to feedback from its consultations? If there has been no consultation, this should be made clear.
Our stakeholders are our communities of interest, namely residents in the West End of Newcastle. All work has involved extensive consultation with local residents and it is undertaken to directly meet the needs of the stakeholders. Parents are now able to choose a childcare package of hours that is suitable to meet their needs, which has attracted a wider variety of users.
We have formed a staff forum which meets half termly allowing staff to have more involvement and decision making. We work closely with St Johns mainstream school looking at long term issues of viability for both settings. The setting has been through a number of staff role changes this year which is now having a positive effect on raising standards.
_(If applicable, please just state “A social audit report covering these points is attached”)._
**PART 3 – DIRECTORS’ REMUNERATION** – if you have provided full details in your accounts you need not reproduce it here. Please clearly identify the information within the accounts and confirm that, “There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed” (See example with full notes). If no remuneration was received you must state that “no remuneration was received” below.
Directors’ remuneration is shown on page 9.
There were no other transactions or arrangements in connection with the renumeration of directors, or compensation for director’s loss of office which require to be disclosed.
**PART 4 – TRANSFERS OF ASSETS OTHER THAN FOR FULL CONSIDERATION** – Please insert full details of any transfers of assets other than for full consideration e.g. Donations to outside bodies. If this does not apply you must state that “no transfer of assets other than for full consideration has been made” below.
No transfer of assets other than for full consideration has been made.
_(_ _**Please continue on separate continuation sheet if necessary** .)_
## **PART 5 – SIGNATORY The original report must be signed by a director or secretary of the company**
17/06/2025 Signed Date a
_Office held Director_ Riverview Kindergarten CIC Teindland Close Newcastle Upon Tyne NE4 8HE Tel 019 2727440 DX Number DX Exchange
You do not have to give any contact information in the box opposite but if you do, it will help the Registrar of Companies to contact you if there is a query on the form. The contact information that you give will be visible to searchers of the public record.
## **When you have completed and signed the form, please attach it to the accounts and send both forms by post to the Registrar of Companies at:**
For companies registered in England and Wales: Companies House, Crown Way, Cardiff, CF14 3UZ DX 33050 Cardiff
For companies registered in Scotland: Companies House, 4[th ] Floor, Edinburgh Quay 2, 139 Fountainbridge, Edinburgh, EH3 9FF DX 235 Edinburgh or LP – 4 Edinburgh 2
For companies registered in Northern Ireland: Companies House, 2nd Floor, The Linenhall, 32-38 Linenhall Street, Belfast, BT2 8BG