REGISTERED CHARITY NUMBER: 1067049 Poppins Nursery Trustees' Annual Report and Accounts for the year ended 31st March 2025 Page No. 2 - 3 4 5 6 7 - 8 Poppins Nursery Index for the year ended 31st March 2025 Legal and Administrative Information Trustees' Annual Report Independent Examiner's Report to the Trustees Receipts and Payments Account Statement of Assets and Liabilities Notes to the Financial Statements Poppins Nursery Legal and Administrative Information for the year ended 31st March 2025 Charity name: Poppins Nursery Trading name: Poppins Nursery and Pre-School Charity Commission registered number: 1067049 Charity's principal address: The Lampard Centre Sally Port Gardens Brompton Gillingham Kent ME7 5BU Trustees: Michelle Sergeant - Secretary Kate White - Treasurer Sarah Goodearl - Chairperson Ann Cogger- Chairperson Independent Examiner: Beak Kemmenoe Chartered Accountants and Registered Auditors 1 - 3 Manor Road Chatham ME4 6AE Bankers: HSBC 87 High Street Gillingham ME7 1BP Poppins Nursery Trustees' Annual Report for the year ended 31st March 2025 The trustees submit their report together with the financial statements of the charity for the year ended 3 1st March 2025. Structure, Governance and Management The trustees during the year under review were: Michelle Sergeant - Secretary Kate White - Treasurer Sarah Goodearl - Chairperson Description of Charity's trusts: Constitution adopted 3 October 1997 Recruitment and appointment of trustees: The Committee members, who are also the charity trustees of the pre-school, are elected by the members of the pre-school during the Annual General Meeting. The minimum number of committee members is five and the maximum number is twelve, although the committee may co-opt up to three further members at any Objectives and Activities Objects of the charity: To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. Main activities undertaken for the public benefit: To offer appropriate play facilities, support and encouragement to help such groups and to ensure opportunities for all children regardless of race, culture and religion. When planning the activities for the year, the trustees have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to guidance published by the Charity Commission, including public benefit guidance. Our Vision To provide the best possible care and learning environment to enable every child the opportunity to reach their full potential. 2 Poppins Nursery Trustees' Annual Report for the year ended 31st March 2025 Achievements and Performance The main achievements of the charity during the year were: • • Setting remained full with a healthy waiting list. Good partnerships with the Early years lead and SENCO at nearby primary school. Staff continued training. • Strong links built with outside agencies: Home-Start and Early Help. A large new shed has been built in a different area of the garden. This has given us more room in the undercover part of the garden for when it rains. Through the work the charity has done with its beneficiaries (the children) it continues to strive to ensure the children are ready for school transition, they are able to actively develop social skills and provide parents/carers with the opportunity for respite. Financial Review General: The full financial results are set out on pages 5 to 8. In summary the total receipts from all sources amounted to £218,082 and total payments including the purchase of fixed assets amounted to £204,140. This resulted in a surplus of payments over receipts on unrestricted funds of £13,942 before transfers. The net unrestricted funds of the charity have increased from £30,193 to £44,135. Reserves Policy: Our policy is to hold sufficient reserves to sustain the pre-school should our income fall below expected levels. Our intention would be to continue functioning as a pre-school if at all possible, but in the event of closure we would need sufficient funds to cover staff redundancies. Declaration and Signing The trustees declare that they have approved the trustees' report above. Signed on behalf of the charity's trustees for Coot Sarah Goodearl Chairperson Date of Approval: 27/3/26 3 Poppins Nursery Independent Examiner's Report to the Trustees On the Accounts for the year ended 31st March 2025 Independent examiner's report to the trustees of Poppins Nursery I report to the trustees on my examination of the accounts of Poppins Nursery for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act). I report in respect of my examination of the Trust's accounts carried out under s. 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under s. 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: (1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or (2) the accounts do not accord with those records. 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. Ronald Price FCA Beak Kemmenoe Chartered Accountants 1-3 Manor Road Chatham Kent ME4 6AE Dated: 27 ~ 03 - 2026 Notes Unrestricted funds Poppins Nursery Receipts and Payments Accounts for the year ended 31st March 2025 Restricted funds 2025 Total Funds 2024 Total Funds f Receipts Incoming resources from generated funds: Voluntary income CJRS grants Investment income Incoming resources from charitable activities: Fees received from parents Fees received from Medway Council Other funding received Total incoming resources Payments Costs of generating funds: Costs of generating voluntary income Charitable activities Total resources expended Asset and investment purchases Purchase of fixed assets Excess of receipts over payments Bank accounts and cash brought forward Bank accounts and cash carried forward : 1 = - - - - - - 392 19,321 185,084 13,285 218,082 - 202,401 202,401 1,739 13,942 30,193 44,135 - 402 19,086 158,376 16,781 194,645 194,307 194,307 374 (37) 30,230 30,193 The notes set out on page 7 and 8 form part of these accounts 5 Poppins Nursery Statement of Assets and Liabilities as at 31st March 2025 Cash funds: Community account Business account Cash in hand Assets retained for the Charity's own use: Childrens' Equipment Unrestricted funds 23,248 20,862 25 44,135 Fund to which asset belongs Unrestricted Totals 2025 $ 23,248 20,862 25 44,135 Totals 2024 9,698 20,469 25 30,192. Liabilities: Trade Creditors Accruals/deferred income Social security and pensions Unrestricted funds 157 442 2,757 3,356 27-03-2026 Cost 30,088 30,088 Totals 2025 157 442 2,757 3,356 NBV 12,001 12,001 Totals 2024 157 554 2,206 2,917 These accounts were approved by the trustees on fuck Good Sarah Goodearl Chairperson The notes set out on page 7 and 8 form part of these accounts 6 1 Charitable activities costs Unrestricted funds Wages Pension Uniform Training and DBS checks Food/Milk Toys/Books/Arts and Crafts Repairs Telephone Insurance Bank Charges Accountancy and payroll Sundry expenses Restricted funds There are no restricted funds during the year and no restricted funds balance. 3 Unrestricted funds Poppins Nursery Notes to the Accounts for the year ended 31st March 2025 Restricted funds : : : 2025 Total 176,705 6,842 339 1,948 2,431 5,254 1,063 1,275 932 60 1,884 3,668 202,401 2024 Total 175,668 6,053 271 2,623 3,644 1,117 889 60 1,884 1,832 194,307 General funds Designated funds - Reserve fund - Garden equipment fund Total unrestricted funds Balance as at 1 April 2024 7,418 22,775 30,193 Incoming resources 218,082 : 218,082 Resources expended (204,140) Transfers between funds : : (204,140) Balance as at 31 March 2025 21,360 22,175 44,135 The designated funds have been set aside by the trustees, in accordance with their reserves policy, for equipment taff wages, should income fall below expected levels at particular times during the year, and to cover stafi redundancy costs should the pre-school have to close. The notes form part of these accounts 7 Poppins Nursery Notes to the Accounts for the year ended 31st March 2025 4 Trustees' remuneration and benefits No remuneration, other benefits or expenses, were paid to any trustee, for their services as a trustee and committee member. The notes form part of these accounts 8