2024-08-31-accounts

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Charity number: 1079392

TNB GARRISON EARLY YEARS & PLAY Contents FOR THE YEAR ENDED 31 AUGUST 2024 Page Company information Report of the Manangement Committee Report of the Independent Auditors 20 Statement of Financial Activities 23 Balance Sheet 24 Statement of Cash Flow 25 Notes to the Financial Statements 26

TNB GARRISON EARLY YEARS & PIAY Company information FOR THE YEAR ENDED 31 AUGUST 2024 TRUSTEES Lt Col. Victoria Seth Lt Col Janice Dodd Damion Baines Steven Pople Paul Haarhoff Victoria Simpson Chairman and Garrison representative Trustee and secretary Safeguarding Trustee oppointed 25th June 2024 resigned 7th March 2024 SENIOR MANAGEMENT: Sarah Hawkins Alison Mellor Executive Co-ordinator Finance, Payroll and Administrative manager CHARITY OFFICES 1-2 St Andrews Road Tidworth SP9 7EP REGISTERED CHARITY NUMBER.. 1079392 (Member of Pre-school Learning Alliance, PLA, NDNAI AUDITORS: Fawcetts LLP Chartered Accountants and Statutory Auditors Windover House st Ann Street Salisbury SPI 2DR BANKERS.. Lloyds Bank PLC PO Box 1000 Andover BXI ILT INVESTMENT BROKERS: Blackrock Investment Management IUKI Ltd PO Box 545 Darlington DLI 9TQ

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 The members of the Management Committee (who are also the Trustees of the charity) present their report with the financial statements of the Charity for the year ended 31 August 2024. INTRODUCTION TNB Garrison Early Years and Play ITNBI was registered as a charity in February 2000. It has existed for over twenty years and provides quality childcare and early years education for both military and civilian families in and around Salisbury Plain. TN B is governed by the Tri-services Constitution and by Ofsted and is a member of the Pre-school Learning Alliance I PLAI and the National Day Nurseries Association INDNAI. The settings attend community support meetings organised and delivered through Wiltshire Council for meeting and/or training on safeguarding, Special educational needs, and disability ISEN DI delivered though Wiltshire Council or the Department for Education IDFEI. The settings receive some support from Wiltshire Council Early Years team. CHAIRMAN'S REPORT On behalf of the Board of Trustees, we are pleased to present the Annual Report for 2023-24. This year has been another challenging yet stable period for the charity. While the broader national issues affecting our sector persist, our strength5 have once again enabled us to navigate these challenges effectively. Our resilience, strong leadership, and dedicated team have ensured that we continue to provide high-quality care and support to the familie5 we serve. The national recruitment landscape remains difficult, particularly in the early years sector. While TNB ha5 maintained a solid staff base, we have continued to experience workforce gaps, requiring us to adjust child space availability. However, we are proud of the progress made in our retention policy and apprenticeship scheme, which we believe to be industry leading. These initiatives are already showing promise, and we are confident they will bring long-term benefits to our teams and the children in our care. The cost-of-living crisis continues to impact both our families and our operations. Balancing the rising costs, including increases in the living wage, while preparing to become a Defence Infrastructure OrEanisation IDIOI tenant, has required Careful financial management. Unfortunately, fee increases have been necessary to maintain sustainability, but we remain committed to keeping our Services as accessible as possible while ensuring fair waEes for our dedicated employees. Despite these challenges, TNB EYP remains strong. Our leadership team, trustees. and hardworking teams continue to demonstrate agility, dedication, and an unwavering commitment to the children and families of Salisbury Plain's forces and civilian communities. Their passion and professionalism are what keep this charity thriving. As we look ahead, we will continue to focus on strengthening our workforce. enhancing oui service5, and ensuring that TNB EYP remains a trusted and valued provider of early ye3rs care. Thank you to everyone our employees, volunteers, trustees, and SLJpporters-who make this work possible. Your dedication is at the heart of everything we do. Ob'ectives and Artivities TN B continue to strive to provide high quality childcare and early years education for children aged from the age of 4 months to 5 years. We welcome both military and civilian families and provide a high level of Support to military families especially during times of postings and deployment. We work closely with parents and carers and outside agencies to ensure all children, including those with additional needs. are able to make the best proEress possible. Re utation TNB continues to be exceptionally well regarded within the community. We receive a considerable amount of positive feedback from paients, carers and families who are grateful for the care, support and guidance offered to their children and the high level of compassion provided by the team. Waiting lists remain high as families are keen for their children to attend TN B settings because of the p051tive reputation, recommendation from others or because their older children attended and received excellent care and early year5 education.

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMITTEE for the year ended 31 August 2024 We continue to work alongside outside professionals to ensure the children receive the very best opportunities whilst attending the settings. The settings remain highly regarded by outside agencies for the high quality of provision offered to hildren with additional needs. Two settings were inspected throughout this year by Ofsted and we are thrilled with the judgements of good. Staffin Led by extremely knowledgeable and 5UPPOrtive management teams, the settings and educators have excelled again this year. The newly revised induction format was introduced this year and has enabled a more consistent approach and a higher level of support. This has been extremely well received by our new team members and has helped many to successfully pass their probation. During 2023-2024, TNB thanked a very high number of employees for their long service with 39 employees receiving vouchers for 3 year. S year or 10 year awards. We were also extremely fortunate to celebrate the twenty years long service for the deputy manager at Larkhill Garrison Nursery. We are very grateful for the commitment and dedication she has given and continues to give to the team, children, families and to the wider TN B. Performance related pay has rolled out across all settings for all posts having initially been introduced for marsager roles only. This was introduced following feedback from employees requesting recognition for hard work is rewarded. The manager at St Andrews was recognised for her ongoing contribution to the wider charity and became the TNB Compliance Advisor. We are very grateful for the ongoing support and guidance She offers the management team and the charity. TNB is always exceptionally grateful forthe time trustees dedicateto supporting the executive coordinator, the management team, and the charity. In efforts to support new trustees, a trustee indurtion pack was created and will be shared with new trustees in due course. Sadly, we10st key personnel this year as they moved on in their careers. were posted or sadly left earlv vears for financial reasons. This is a familiar pirture across the country. and we continue to engage with Wiltshire Council, the Early Years Alliance and local training and education providers to share the posltives of working for TNB. Trainin The apprenticeship programme continues to grow and develop. The introdurtion of a pre-apprenticeship programme has helped to identify those candidates ready to undertake the apprenticeship programme and the level of support they require. Based at Tree Tot5 Day Nursery, apprentices have been welcomed onto the initial prtrapprenticeship scheme and have then undertaken an apprenticeship. This has resulted in six apprentice5 successfully becoming early years ed(Jcators this year. A Sincere thanks goes to the manager and team at Tree Tots for their ongoing supwrt and commitment to the apprenticeship programme and svpporting the next generation of early years educators to develop a passion for the profession. Department of Education SENCO training was tompleted by the majority of SENCOS and has resulted in increasing their confidence and updating their practice. The introduction of monthly SENCO support meetings for the charity's two newest SENCOS has been a positive step towards mentoring and supporting and ensurin8 high standards of support for the children, families and also for the SENCOS in this role. The settings continue to work on the Alice Sharp 'Adventures with Alice, programme and continue to reflect, develop, and make improvements to their settings, to their resourtes to ensure they provide high quality opportunities for the children. The Healthy Movers project has been undertaken by three settings and the impact on the team's confidence and knowledge is improving the children's opportunities for movement and exercise. Teams continue to utilise the Noodle Now, Flick and National Day Nursery Association INDNAI training to provide training and CPD opportunities. Face to face trairking has been provided during inset days and all team members periodically attend safeguarding and paediatric first aid training.

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 Infrastrurture It has been challenging for a large nursery to move and operate from a portacabin on camp for a year. However, the Haig Day Nursery team have risen to these challenges and provided the children and their families with a very high standard of care throughout. Our sincere thanks go to the Haig Day manager, deputy. and team for making this such a success for the children and their families and to the Garrison management team, DIO, Aspire and the contractors for their work and support before and during the lifecycle work. It has been incredible seeing the completion of the work and the high standard of work produced. Discussions have begun around the lifecycle work èt Noah's Ark and the Beeches and we continue to work with the Garrison management team, DIO and Aspire to ensure the works run smoothlv. Improvements to the flooring in the outside area at Caterpillas Under Fives, made possible by Covenant grant *unding, were finished ready for the start of the academic year. Unfortunately. in September this was damaged by machinery. The nursery team have worked tirelessly to make the space safe and accessible despite the damage. It is intended that this will be resolved in the summer holidays and the team's plans to finally develop and improve the outside area will come to fruition. Mutual support has been offered and sought from settings in Aldershot. Thorney Island, Shrivenham and Warminster Garrison settings. TNB have also offered support to a local church group regarding their preschool care. TNB were approached in January by members of the existing committee at Warminster Bright Begir)nings to consider the possibility of coming under the TNB charity umbrella. Discussions are planned with their committee regarding this. Regrettably, as personnel have changed and the increase in pressure everyone's time, the infrastructure meetings have been poorly attended this year. This has made communication with all stakeholders tricky. However, TNB remain grateful for the ongoing support from the Garrison Management team, DIO and Aspire and ensuring the safe delivery of childcare from the military buildings the settings operate. Challen This year has seen a high level of children experiencing behavioural difficulties. This has been challenging for the teams to support such high numbers of children with regulation. Training. resources and the incredible patience of the teams have ensured these children and theif families are well sUPPOrted. There have also been a record number of children with additional attending the setting5. The teams have worked alorsgside families, the SENCOS and under the guidance of outside professionals to ensure the children continue to receive high quality care but it has proved challenging to support such a diverse range of needs. The latk of specialist provision within the county to support the needs of children with extremely complex rbeeds continues to be a challenge and concern. Financial Accountabili This year has been as TNBEYP experted, the charity 15 financially overcoming the challenges associated with the pandemic. TNBEYP has no debtors from this current year and the policy 'no pay no starf introduced over six years ago is now proving to be most effective. Managers continue to be sUPPOrted by the Executive Coordinator and Finance Manager. The auditor commended TNBEYP on its sound financial practices and strong internal processes. Internal audits continue to be undertaken, finance indurtions for all new staff and data processes to enable a firm hold on all spending. Unfortunately, the aftermath of the pandemic still has an impact on staff recruitment which in turn impacts the number of children that the nurseries are able to take. A salary increase had to be fartored in due to the LiVi￿g wage rise in April 2024, this in turn had a knock on effect and the hourly rate had to increase to enable TNBEYP to facilitate the wage increase as per government legislation. The livinE wage will continue to have an impact on our finances, a5 It has been forecast that the living wage for over 23-year olds will be at least £10.50 per hour by 2025. we now know that this forecast has increased considerably. We will continue to monitor expenditure. with this in mind there will be a need to increase fees annLtally. This will be measured and not at the detriment to our settings. There is still 3 need for TNBEYP to grow whilst continuing to provide affordable & quality childcare for our families. Going forward we have to mindful that the introduction of leases and payment of utilities still remains on the hori20n and will have an effert on the charitws reseNes. The increase in numbers of students attending the settings resulted in a signifjcant surplus of funds in the year. Noah's Ark wi15 be moving premises to the Haig Centre in July 2025 and the surplus will be used to pay for the alterations to the building. This will be done by a Ministry of Oefence accredited contractor, to ensure that the premises are fit for purpose.

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 STRucfuRE, GOVERNANCE AND MANAGEMENT Constitution Ob-ects and Policie5 This organisation is an unincorporated charity, which is governed by the Tri-service Constitution. The Board of Trustees is made up of parents of children attending settings, Garrison representatives, representatives from the local community and others with Early Years specialities. Trustee meetings take place at least once a term. At these meetings. policy decisions are made using information and recommendations provided from the executive coordinator's regular visits to the settings and the monthly managers, meetings. Trustee Indurtion and Trainin New Trustees are provided with the NCVO Good Trustee Guide, the Charivs Charter. Minutes of the last Trustees meetin& latest accounts, risk assessment and business plan and copies of all AFF publications and Quarterly Report. Trustees are encouraged to attend appropriate external training events and when possible, encouraged to visit the settings on an annual rota so they gain an understanding of the ethos and Stren￿hS of each setting. Princi le Souice of Fundin Principally, funding comes from the Government through the local authority Iwiltshire Council). EYS can be paid 15 hours per week, term time only. for 2-year-old children who meet the current criteria. Universal 15-hour funding is a150 received for all children aged 3 to 4 years old in the term after their third birthday. If the parentlsl meet a set criterion, they are also able to receive an extended 15 hours giving them a total of 30 hours funded hours. EYS may also receive money from fees paid by parents. The Early Yearfs Pupil Premium IEYPPI is additional funding for EYS to improve the education they provide for disadvantaged 3-4-year olds. All 3-4-year olds in state-fur)ded early education will attfact EYPP funding if they meet at least l of the criteria stated by the government. The unrestricted income is used to pay staff salariesi purchase equipment, pay for training and running costs to provide the excellent thildcare the charity strives to achieve. Risk Mana ement The Management Committee has conducted a review of the major risks to which the charity is exposed. If the facility attracted lease charges, fees would have to be increased. Systems and procedures are in place to monitor health and safety issues with daily checks on equipment, surroundings and a full induction is given to staff, additionally termly health & safety checks are now being carried OLrt by the finance & office manager. Parents are provided with detailed policies on every aspect of running the EYS, which they sign and show they have accepted. Insurance policies are reviewed annually. ACHIEVEMENT5 AND PERFORMANCE Grou membershi Cater Illas Under 5's Manager- Melanie Robertson Growth and overall occupancv Caterpillas started the academic year exceptionally busy. As the year progressed. the settin8 continued to be at full capacity of 70 children for each session. Parents contacting the setting daily requesting spaces but the setting was full. The introduction in April 2024 01 the working parent5 2 year funding imparted as we did not always have the sessions or days that parents wanted due to the high level of occupancy within the setting. In September 2023 three highly qualified educators joined the setting. They quickly settled into the routine and became valued members of the team. Two educators went on maternity leave and in June 2024 we lost our only male member of staff for a role in a different sector. After successfully applying for Covenant funding, the work on the outside area was finalised over the summer 2023 period and we returned to a fantastic outside area for the children to learn, develop and explore. Unfortunately. after 2 weeks in September the garden was badly damaged from a contrartor, and we are Still in the process of the work being redone.

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMITTEE for the year ended 31 August 2024 Celebrations throughout the year Caterpillas celebrated lots throughout the year, including all festivals celebrated by the children and families within the setting, these included Holi, Diwali, Eid. thanksgiving, Spanish festivals. and lots more. As part of Chinese New Year, parents brought in foods for all the children to share and the children enjoyed making dragon's heads and doing their group dante for everyone. Caterpillas had their annual bedtime Stories night before Christmas where children, parents and the team enjoyed a night of stories and activities. We had a "getting ready for school" evening where the team supported parent5 in school readiness and showing activities to enable progression before school transition. Two employees completed level 3 qualifications and are progressing well within their roles. Tralning The team engaged in health and safety and safeguarding, continuous provision and planning, High Scope supporting behaviour, getting ready for ofsted and wellbeing for employees and children training. We attended the TNB day where we had an outside speaker in for children's mental health and how to 5UPPOrt. The training impacted the team and they used the skills learnt to enable them to feel more confident in ensuring behaviour and wellbeing is supported in session and when liaising with parents. SEND During the academic year of 2023-2024 Caterpilla5 had a high level of children who had My Support Plans1121. There were 19 children either receiving speech and language therapy ISALTI or other outside agency involvement and 3 who had education health care plans IEHCP'S) ready for a supported tran51tion to school. The setting SENCO continued to work with outside agencies for best outcomes for children and we supported parents going through this process. The team identified children who needed augmentative 5UPPOrt and this was 5UPPOrted through referrals and support in the setting. Parent feedback Yhonk youfor olways toking such lovely core of xxxfor me. You oll mode mefeelcompletely ot eose ond happy knowing she wos olwoys sofe and hoppy with you." Parent of EO "I know15end lots of emails 51rying how omozing you all ore, but you truly orel Todoy I took xxxfor hi5 VlSIt at hi5 new school where he knew no one ond wow. he wolked in oll confident, spoke with his teocher ond hod the best time. The mojorAty of thot is t711 down to you at Caterpillos for turning my boyfrom o shy child who wouldn't tolk to o confident boy who never stopped talking to onyone." Parent of NW "You oll arefontostic ot whot you do ond we realty oppreciote howxxx hos progressed in thot time." Parent of JW Outside agency feedback Caterpillas have worked closely with speech and laT)guage therapists ISALTI, John McNeil District Specialist Centre, Devizes District Specialist Centre, and educational psychologists. All have given posltive feedback in the 5UPPOrt we give to children with SEND and how the team work c105ely with them to enable the children to progre55. The Hai Da Nurse Manager-Trudi Murphy Changes to the nursery environment What a year it ha5 been in the green cabin! All the team, children and parents 500n Eot into the change of routine being in the cabin or caravan as we called our new nursery. The children and team especially enjoyed their walks around the Barracks looking at all the tanks, soldiers and exploring. The preschool children enjoyed going to the shop on camp to choose their snack to eat as a picnic whilst out and about.

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMITtEE for the year ended 31 August 2024 I .1 Home forthe year! Babies book area Hedgehogs 1-2 year old room Robins room 2-3 year olds Owls preschool room Grovrth and overall occupanry From October 2023 the cook from Noah's Ark started to cook for us. This had a big irnpart on our finances saving us money from not using Hungry Moose. Occupancy has stayed the same due to numbers being capped because of the size of the cabin. The numbers of the team increased due to team members returning from maternity leave, but numbers later decreased when four left. In January 2024, a member of the team from Noah's Ark joined us. We employed another team member who is a published children's author. As part of the refurbishment the nursery applied for Covenant Funding for the preschool garden ènd w05 successful in receiving £60,000 forthe project. Work commenced during the month ofAugust. Celebration5 throughout the year Due to the lack of space, we were unable to invite our parents and families in for Christmas. Motherfs Day, Easter, and Fatherfs Day. We did however celebrate with the children including Christmas jumper week. Christmas dinner, Christmas parties and an Easter Egg hunt in the garden. Due to the beaLrtiful weather. we were oble to invite parents and families along to their children's graduation that we held at the front of the nursery. This was followed by a visit from Dave the Magician during that week and a party. To lighten the mood in the cabin we decided to hold a competition for each room to design a display around the children's interests. Babies based their theme around the Yhat's Not Mv.... Books. Hedgehogs based theirs on transport. Robins chose "Going on a Bear Hunt,. and Owls based their theme on sea creatures. A trustee kindly judged the competition. and the baby room won. They received £150 for resources and were given a trophy. We introduced employee of the term for which the team voted for who they thought Was most deserving and the winner was our SENCO. Training Four employees attended first aid at Tree Tots and enjoyed the training. A further three employees attended the Healthy Movers training which has successfully been rolled out in the nursery. Resource bags have been made available and training given to 311 the team. We continue as a team to follow the Alice Sharp journey and continue to make new resources available to the team to use when planning activities for the children. SEND The SENCO has built new positive relationships wtth two new SENCOS in TNB, offering them support and guidance as needed. She is an active member in the newly arranged SENCQ meetin8Si providing examples of resources and sharing her experience and knowledge with others.

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 This year the SENCO successfully transitioned eight children into primary school, including those with SEN My Support Plans. Alongside other educators, the SENCO has cascaded Healthy Movers information from recent training to upskill the Haig team. During our most recent training day) alongside the deputy manager, the SENCO shared SEN resources with the team, refreshing their knowledge and sharing new resource5 they may not yet be aware of. Parent feedback Since being in the green cabin. parents and children have showed such an interest in the story bags and these have become very popular. We received some lovely thank you cards from our parents and children who left to start their journey into school or were posted out of the area. "To the Hoig teom, thonk youfor all the love, sUPPOrt, und 9uidonce you hove shown both ourchildren over the lust 6 yeors. You ore truty omazing, ond they wouldn't be the little humans they ore todoy without you. All our love" he Hoig Nursery, thank you so much lor hours offun, giggles, friendship, education, and cuddles. Thank you so much for keeping us hoppy and making us feel sufel There ore too many of you to mention but you ore oll wonderful and deserve medalsfor putting up with usl! We will neverforget youll Lots of Love." o Everyone ut the Hoig, there tyre not enough words to express our thonks und grotitudefor everything you have donefor our son. It is a sad goodbye but knowing that he is ILKI% reodyfor school ond this is oll thanks to you. Tt7ke care." Yo all the stoff (past ond present) I'm not sure whot to 50y to thank youfvr being 50 amazing ond coring ond looking ofter both our boys over the postfive years. There oren't enough wordsl" he Hoig wos recommended by o friend of ofriend. ond it was the onty nursery I visited. I knew immediatety thot it wos the right ploce. My Dud wos with me at the time, ond he said afterwards that whot struck him wos how happy oll the children were, ond both our sons have been very hoppy with you." Yhonk you so incredibty much for all the care and t7ttention you have shown looking after the boys from the veryfirst day to the last. We will beforever grotefull We will miss you." Larkhill Garrison Nurse Manager- Natalie Woodward Growth and overall occupanry The nursery continues to run waiting lists for both rooms- however. we have had to cap the numbers this year due to the high level of need within the nursery. This has imparted the settin￿5 finances. Celebrations throughout the year Larkhill Garrison Nursery continue5 to thrive. We are blessed to have such an amazing bunch of ladies that continue to support and guide the children and their families. The team is such a celebration,. their dedication and commitment is inspiring and I'm truly Erateful to manage such a fantastic teaml The team work hard to make sure all children. including military children, are supported during times of change as this has a huge impact on children's development. We have had great success using our online EyLog portal helping us to keep in contact with loved ones when they are away. sharin8 photos and videos that provide opportunities for children to Share and talk about their feelings and experiences.

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 The children really enjoyed having visits from the fire and police service. This was a part of our health and safety awareness week that we celebrated with the children. Training The team have really enjoyed our first year of Adventures with Alice. It has been amazing to see such awe and wonder within our playroomsl The team are set tasks termly that are incorporated into the planning and then discussed during planning meetings. The impact on the thildren's development has been wonderful and we have seen an increase in curiosity and reativity throughout the setting. Uppi We teamed up with Noah's Ark to deliver in house safeguarding training in November. This was a huge success. The team were able to share experiences, distU55 procedures and policies, ask questions. and update their knowledge. We have had two employees that have completed their level 3 Early Years educator training. One employee completed the level 3 aw8rd for Early Years SEN coordination and a lead educator who completed the NPQ. SEND Last year saw a record number of children with complex needs. We applied for land securedl three education, health care plans IEHCP'S) in addition to tompleting eight SEN My Support Plans in readiness for those becoming EHCNA'S this coming year. The team worked closely with several professionals from outside agencies and every child made pleasing progress. Parent feedback "I don't know what I would huve done without you,. we will beforever grotefulfor you have donefvr our son. hank you ollso muchfor ollof the love, time ondeffort you have pouredinto xxxxthi5 yeor. We are so thankful andgroteful to you oll. You ore oll sofontostic ot whot you do t7nd its cleor how you olwoys put the childrenfirst- "Thonksfor oll the core you have given xxx. It is cleor how hard you work to run such ofvntostic, sofe, and nurturing nursery. You do such on incredible job ond I con't recommend Larkhill enough. We will miss you ollso much I" Outside agency feedback Strong, ospirationol leadership underpins this progressive. nurturing nursery." Early Years Advisory Teacher

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 hank youforollyour hord work, for beingso dilioentondsharing concerns. You have done everything you con to sofegut7rd this child. Wiltshire Police "What an cjmozing room senior you hove. I visit mony settings. Wow XXX'S practice is inspirational, she is just amozing." Inclusion Advisor "It's very hord to give you onymore guidonce or support, you are doing everything you can to support the children. The children ore extremely lucty to hove such o wonderful setting." Sensory Nurse Noah's Ark Under S's Manager- Emma Page Growth and overall occupancy We started the year with having to lower our numbers due to needing to recruit lead educators for Iwo of our areas. This had quite an impact on the two areas in question as some team members were new to the areas and had limited understanding of routines and child dynamics. The deputy went into ftumbers to help support the teams. After a very challenging few terms we were successful with recruiting new educators and were able to offer more spaces. We were very fortunate to recruit very knowledgeable. skilled lead educators who shared our vision for Noah's Ark. Once the new team settled, we were able to go through the waiting list and numbers picked up very quickly, with the new 2-year funding being very popular. We ended the year with a full staffir¢g team. our areas were full and our accounts looking healthy. Celebrations throughout the year Our new lead educator for the 2-3 year area made amazing changes to the environment and embedded a good routine for the children. We worked very hard on our Bristol Standard submission and the Adventures with Alice programme and found this made 3 posltive impact on educator engagement and really supported the team with their planning and activities. In January we welcomed two new lead educators who werevery experienced and full of knowledge and enthusiasm to share with the team. In June we celebrated Armed Forces Day with all the children. We also had a visit from 200 Lab, where the children were all super brave and held spiders. giant snails, frogs. and snakes, to name just a few. In July we had a visit from the community police team, where they talked to the children about road safety and the importance of being in a car seat. The community police officer allowed the children to sit in the police van and when she left, she turned the siren on for the children to hear. Later in the week the same police officer drove past the setting and stopped to say hello to all the children in the garden. The children were all so excited to See her again, it was a really positive experience. In April we had our Ofsted inspection. which was a lovely day for us to showcase what we do so well. It was the first inspection that we had experienced in such a positive way and the first under the new management and senior educator team. We supported the Haig by supplying cooked meals while they were in temporary accommodation. We welcomed all our families of the children leaving us to start school, to come in for a celebration afternoon at the end of the academic year. io

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 Training In November we joined with Larkhill Garrison Nursery for safeguarding training. It Was a really good time to share different experiences. This gave u5 the opportunity to look at and reflect on the Noah's Ark registration packs. This has given keyworkers the opportunity and confidence to engage more with parents from the very first meeting. We also had our cook put a lovely spread on for the team. In 2023-2024 the preschool cohort of children were struggling with regulating their emotions. This was our last cohort of covid children, and we found that they were struggling the most. We arranged for an outside professional from Wiltshire Council to come and deliver training to help our team to support the children. This enabled the team to learn valuable skills when dealing with dysregulation and how best to support. Once this was in place we did find most children were able to express how they were feeling proactively instead of the melt down of emotions we were seeing. The manager and an educator undertook the Healthy Moverfs programme. SEND We had a quite a high level of SEN and quite a few going off to school who required education, health, care plans IEHCP'SI. The SENCO was able to get most EHCNA'S in early. but some needed more time to gather the required evidence. The SENCO 3rranged transition meetings with relevant schools and did come up with some resistance regarding the support needed for a particular child. The SENCO arranged extra meetings and conferred with the relevant professionals to be able to really get across how best to support the child. We have since been told the child did indeed receive the much-required 5UPPOrt after the initial pushback and is now thriving. Parent feedback "I love nursery, it's the best.- "Good luck, George loves the setting, and all the stoff ore 50 lovefy. I'm sure you'll do brilliontly." Yo oll staff ot Nooh's Ark, we would like to say a huge thank youfor the care. love ondsupport you hove given xxxx, she will miss you oll so much.- Yhank you to everyonefor all of your hard work ondpatience." honk youfor oll your advice, kindsmiles ond encouroging words." o all the wonderful staff, your love, affection, friendship. sUPPOrt, and oll you didfor me... I'll miss spending time you. All thefun artivities we shored will stay with meforeverl" o oll the staff ot Nooh's Ark. Thonk you so muchfor oll your hard work in moking the nursery such a wonderfvlploce. Both gAr15 hove hod the best stort to their educotion. They will reolly miss you OII." Outside agency feedback "Keep doing whotyou ore doing becouse you ore doing ofab job ond it'5 moking a difference to the childl" Outreach Worker, John McNeill Opportunity Centre li

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COmM￿EE for the year ended 31 August 2024 Paddin on Pla tation Da Nurse Manager- Stephanie Ball Growth and overall otcupancy Term l - Occupancy September 2023- December 2023 was very low. and team took unpaid days off to help support the nursery. The manager loaned out two lead educators to Tree Tots Day Nursery over a 16-week period to support both settings and loaned out an early year's educator to Noah's Ark for the last Six weeks of term. The deputy manager of four vears left to take up at manager position at a different nursery and an employee went on maternity leave so there was some change to the team having remained stable for some time. Term 2 - The nursery bought advertising banners which saw occupanry increase in January,. the pre-school room was full, the 2-year-old room capped at 8 children and the babies capped at 6 children. A lead educator was promoted to deputy and an educator promoted to lead educator. The deputy worked in ratio and the manager covered team absences and lunches to improve finances. The cook left the eady years sector and hot food was cooked off site by Hungry Moose catering company. One employee went on maternity leave and one on long-term sick. The nursery recruited two unqualified members of the team. Term 3- Occupancy increased again until the nursery was running at full capacity with a waiting list; the 2-year-old room increased its numbers to 12 and the babies, room to 9. There were 64 children registered at the nursery. The manager and deputy worked in ratio which saw the financial deficit disappear and profits made. Recruitment proved difficult, but the nursery employed two educators at the beginning of the term and one educator in June to reduce the pressure on management, two of the three were qualified. More advertising banners were purchased to promote the nursery's profile in the community ready for the September intake. Celebrations throughout the year The nursery celebrated the festive season by holding an open evening where children and families were invited in to join in with activities, games, and bedtime stories. The team decorated the rooms with the children and the cook made an incredible Christmas dinner which w35 enjoyed by all. The children received books as a gift from the nursery, with dual language books being given to all children with English as an additional language. Ofsted inspected the setting on 16 January 2024. The team worked extremely hard to achieve a solid good in all areas and we thanked them by treating them to pizza. The manager celebrated Staff appreciation day by buying daffodils and chocolates as gifts for the team. The nursery celebrated Motherfs Day with children planting crocus, and making necklaces as gifts. St David's Dayi St Patrick's Day and Easter where a volunteer made 60 chicks for the children to take home. The children joined the Mayoress of Tidworth at the llew Civic Centre for the D-Day celebrations and explored guns, vehicles, and uniforms of the past. The children wore their logo high-vis vests to promote the nursery. In July, the deputy manager arranged for the children to visit John Lawson's circus when it came to town and the circus put on a unicycle show for them to enjoy. To finish the academic year Paddington's held their first sports day alongside the graduation ceremony. The children, parents and team ran races. it was well attended and there was lots of fun and laughter. 12

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT cOMMI￿EE for the year ended 31 August 2024 SEND This year has seen five children receive inclusion support funding, with three children having education, health, and care needs assessment IEHCNAI applications accepted, arbd four My Support Plans. We currently have eight children receiving support from outside agencies and eighteen children with English a5 an additional language speaking 12 different languages within the nursery. Training Following on from the last TNB training day. we focused our attention on the Adventures with Alice programme. Employees collected resources for connections, language development and thinking. Children enjoyed using the resources in different ways developing a curiosity for learning. Wiltshire Council whole setting safeguarding training was well received by the team; everyone engaged with content and gave input. We continued using our 'knock knock, box, a questions and answer box that the team use to keep everyone up to date on safeguarding, policy, and practice throughout the term, this stood the team in good stead for the Ofsted Inspection where staff answered safeguarding questions confidently. Theteam attended theTNB training dayworkshop on Understanding Anxiety and Responding Effectively to Support Young Children with Oliver Welsby. The team found the session interesting and insightful, and we returned to the nursery and gave training on the current cohort and their high level of need and lack of emotional resilience which tied in nicely with the morning workshop. The team were better able to understand the needs of individual children and the children benefitted from small group activities that focused on developing a voice and recogni5ing feelings. With the new policies and support pack for employee wellbeing being rolled out in term 3, management spent the training day sharing the policies with the team and discussing supporting their own and others wellbeing. Action plans were completed alonE Wlth team building activities which after a difficult year as a team was much needed. Parent feedback "So great to hove such a wonderfulplocefor kids they both seem reolty hoppy. Thonk youfor the quick turnoround in gettAng storted." KT, November 2023 "Just wanted to soy thunk you to all the teamfor making xxxfeel so settled ot hoppy ot Paddington'5.- EW, October 2023 hank youfvr your omazing support not onty now but through the yeor51° LM, January 2024 'Thank you for being so understanding with regard to extra sessions while my husband is away. we both really appreciate it., LV, April 2024 'Thank you for making xxx so welcome and helping her to settle.. LD, June 2024 Outside agency feedback "Thonk youfor your kind emoil ondfor allowing me to photogroph your wonderful nursery on Fridoy. It was lovely to meet you and your lovely teom." Content Producer. Army Family Federation IAFFI. February 2024 13

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMIThEE for the year ended 31 August 2024 "Can l just soy whot incredible work you ore doing, the woy you spoke about the child ond the needs behind his behoviour WOS 50 touching. You hove put so much into his support olreody, knowing how busy you ore and how mony children need odditionolsupport, it IS just omozing to heor. Also, how you knew oll his needs by detail, wos inspiring. So good to know thot there ore such high-qurJlity professionols out there who truly think of the best outcome5for children and families., Centre Manager, Windmill Hill Children Centre. Tidworth, March 2024 St Andrews Preschool and Jammie Dod ers ASC Manager- Louise Chant Growth and overall occupancy The setting has had a good year for occupancy,. thi5 has taken some careful considerations by the team and some internal shuffling of educators between rooms. An educator was internally promoted to preschool lead educator as she showed incredible drive and passion for supporting her challenging cohort. Recruitment has improved this year with more qualified candidates applying for post. Retainment has continued to be a balancing art. Celebrations throughout the year In term I we welcomed new children and parents into the setting after the summer. The theme for partnership Work was emotional literacy and wellbeing. We invited parents to join us for interactive story bags sessions to empower parents to make every connection count. The setting held a training day for parents to come in and learn all about the settings new Healthy Movers and Adventures with Alice projects. The setting took part in the Salvation Army's, 'A toy for every child, appeal. The parents, childrefi and team were very generous with their donations of Eifts and were elated to deliver a car full of gifts to be distributed within our local community. In December, the children were paid a flying visit by Father Christmas. He delivered chocolate treats to thank them for their good deeds1 We ended the term with daily Christmas craft fairs for parents to join in the festive fun! lit We continued the health and wellbeing fotus into term 2. The children baked healthy treats using crops they had 8rown in our allotment. The children also took part in hatthing ducklings which brought the topic of lifecycles to life. They learnt what is needed to care for animals and themselves. The setting continued to support parents by holding fortnightly clothing exchange and weekly surplus food donations. The setting opened for a stay and play based on Adventures with Alice bonding bags and Calm Kids yoga. Children learnt how to stay safe when out and about with PC Donna's visit. R20 Term 3 was a very busy term with lots going on. Firstly* we celebrated Month of the Military Child by having 3 'Purple Fun week., We were lucky to have a visit from some personal trainers who helped the children complete an army assault coursel The children took part in our mini-olympics. (They enjoyed the torch relay the mostll The term ended with a fun week that included a visit from a Magician and a disco! 14

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMirrEE for the year ended 31 August 2024 During the year, the manager has redeveloped the setting's settling in process and written a 'Five Steps to Settling, programme. This was in direct response to this yearfs cohort of children displaying delayed personal, social, and emotional development. The team worked really hard to test the theory and follow the steps. The setting's expectations of the parents were made clear as the manager made a handout for them to observe and follow. This has had a significant positive impact on the setting's partnerships with parents as strong trusting bonds have fostered mutual respect. This was evident at the end of term when the team were overwhelmed with thank you Eifts of flowers, cards, and chocolates! Training The whole setting started on the Adventures with Alice programme. The depvty manager is taking the lead with this 3 year training and development programme. The deputy manager has completed her level 5 Senior Practitioner qualification. This aided her to support the lead educators and fine tune her everyday practice to improve parent relationships. especially those families with children with special educational needs. The nursery room lead educator and the manager attended Healthy Movers training so that this programme could be scaffolded to all ages of children to support their physical and emotional health. The nursery room lead educator is leading this project. The baby room lead educator and the manager attend "Beyond Subitising" termly workshops so that they can continue to support the team's mathematical knowledge and practice. SEND The SENCO successfully applied for four education, health, and care plans IEHCPS) for children with very complex needs. The setting worked in conjunction with Salisbury and Devizes Distrirt Specialist Centres to support the children and to upskill the team. The early years educators worked very hard to support these children in the mainstream environment giving them a great start to their learning, by creating a truly inclusive room with exceptional practice. Parent feedback "Thank you for the excellent support and core you have given to us." "Bespoke settling, reully help to relax me ond my child, tht7nk youfvr ollyour help." hank youfvr everything you've doneforxxx ond l. We will neverfor9et you oll.- hank youfor everything you hove donefor not onfy xxx butfor being therefor me every step of the woy." Outside agency feedback The setting has Strengthened their links Within Wiltshire by attending regular network forum for Early Years and SEND. The Early Years Advisory Teacher IEYATI observed the 5ettinls new settling in programme in practice and noted the child, a baby. was very happy and focused on the practitioner and that the parents were full of praise for the setting giving so much time and energy helping her child feel part of the room. The EYIO has asked the setting manager to share this excellent practice at a managef s network meeting in the next academic year. The Educational Psychologist praised the whole team for their outstanding SEND. 15

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMITTEE for the year ended 31 August 2024 Tree Tots Da Nurse Mana er-shirte Hitchmou Grovrth and overall occupancy Tree Tots again has had a busy year with daily space enquiries for our baby room. We have had to close our waiting list as this takes us into 2026. Celebrations throughout the year Tree Tots Day Nursery have celebrated a diverse range of celebrations this year. On 30 October we held our first autumn event, inviting parents into the setting to try our autumn menu. It gave the parents the opportunity to find otjt how their child was settling and the team provided autumnal activities for the children to explore alongside their parents. CÉLEBRA TIOtri In November we held our annual bedtime stories event. parents and children were invited to attend in their pyjamas. Refreshments were available from the cook and the team provided activities around popular stories and demonstrated how stories could be told in different ways, including light play and using a drawing board. Unfortunately heavy rain fall resulted in some of our sensory den's resources being damaged. Our admin assistant organised a Christmas raffle, reaching out to the local businesses for donations. The setting raised £325 which was spent on replacing some of the equipment in the sensory den along with additional resources to support the children's emotional wellbeing including different sized weighted soft animals, emotion sensory bottles and additional books exploring different emotions. 16

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMITTEE for the year ended 31 August 2024 In January we celebrated Robert Burns. A piper from Wiltshire Caledonian Pipes and Drums. kindly played his bag pipes for the children, and the children and team enjoyed dancing along to his music. In February we had a visit from Wessex water. Megan carried out various activities with the preschool children sUPPOrting their learning and understanding of the water cycle, plant growth and how we can recycle and save water. In March we had a visit from the local tree surgeon. The children are always excited and eager to ask him questions when he visits. On this occasion he took some of the children on a tour of our outdoor areas. He named the tree5 and plants, and children observed him planting an additional sapling. In April, we held a cake sale in aid of the charity Little Troopers, who provide support for military children and families who have a parent serving in our British armed forces, regular and rese￿e. In total we raised £94 for the charity. In addition to this we had a dress up day. the children completed assault courses and had the opportunity to try on some military clothing for Military for Child of the month. In May we held a preschool sports day. This year we involved the parent5 and the children enjoyed cheering their parents on when competing in races. Also In May, the parents from our Acorn room. were invited into the setting for a tinker with treasure baskets session with their babies. This gave the educators an opportunity to explain what treasure baskets are and the intent behind them. The Acorn lead educator composed an informatior) leaflet for parents to take away with them, and it also gave the parents and key workers the opportunity to have an informal chat about their baby's current interests and stage of development. In June we held our school leavers graduation. The preschool lead educator planned for and led the event exceptionally well. In July, the Saplings celebrated the UEFA Euro 2024. through ball games, making flags and decorating biscuits. Also, in July all rooms joined together for a Teddy bears picnic with bear themed foods. We had themed storytelling, mask making and sensory bins. Other celebrations throughout the year included Diwali, World Otean Day, the King's birthday, and summer solstice,. in all it was a busy year! Training I strongly believe that providing opportunities for and encouraging new people into the sector is the way forward, and l am pleased to be able to say that the 6 level 3 apprentices we had over the last academic year are now all qualified. This has given Tree Tots a bit more flexibility to roll out our pre apprentice training to 3 more students. The Training Lead for Tree Tots has taken on the responsibility of supporting students through the programme. She will also be liaising with all other TNB managers facilitating a block of 4 weeks work experience at each setting. l am sure that this time next year for the AGM report I will be able to share our successes. SEND It was amazing to celebrate the achievements of our SENCO being awarded employee of the year at our annual TNB training day. It means a lot to be able to acknowledge the hard work and dedication in an area of early years education that can be ch311enging. The difference that intensive interattion makes 15 evident and acknowledged by our speech and language therapist who has noticed individual's progress. We were able to send 5 children onto school with detailed Educational Health Care Plans so that schools were able to best support each child's needs. The SENCO has completed lots of online trainin8 that she has discriminated to all staff. She also ran a coffee and chat group throughout April so that parents could meet, and talk sUPPOrting each other and share experiences. Parent feedback -1 would like to SOY (J mossive thonk you to you ond yourstoff over this yeor os xxx hos become a confident little boy ond if it Was notfor yoursetting, I don't think I would hove been fending xxx to school." 17

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT cOMMI￿EE for the year ended 31 August 2024 "Since our daughter storted ot Tree Tots Day Nursery she hos made incredible progress. Everyone involved in her doily visits, from the manager ond the deputy who ore olwoy5 reody to listen, help ond give odvice. to the SENCO who hos been on involuoble advocote fvr xxx to get the much-needed sUPPOrt. and oll the lovely girls in each room, they hove been nothing but helpful, under5tonding and supporting xxO5 journey so for. The focilities ore amazing, xxx especiLTlly loved the forest school and big gorden. but oll ortivities they play c(Jrefully and with each child in mind. We are so groteful to have onother yeor with them before moving onto school and we would whole heartedly recommend Tree Tots Nursery." Outside agency feedback "l just wonted to thank youfor your detoiled tronsition paperwork. It seems that XXK W05 greotly cared and adoptedfor in yoursetting." Teacher, Two Rivers Primary School FINANCIAL REVIEW The groups run on a non-profitmaking, self-f inancing basis and sometimes run fundraising events for the enjoyment aspect. to raise money for other charities and the abilTrty to purchase more equipment. 60Yo o* our income came directly from parents in the form of cash. card payment. direct bank transfer or voucher. 40% of our income was from Wiltshire Council for the provision of free entitlement to families. We accept payment in the form of debit card. dirert bank transfer. voucher, and cash All managers have debit cards to ensure they have the means to purchase supplies for their settings. This is to limit the use of cash and further improve the audit trail. The group continues to bank with Lloyd5 Bank. We are still using Xero as our accounts package.- this has enabled us to import bank transartions directly for quicker processing. We use online banking to pay suppliers and process payroll. Anv cash transactions are banked at Uoyds Bank in Amesbury. The account is maintained by the present Finance Manager. overseen by the Executive Co-ordinator. and audited by Fawcetts LLP, Chartered Accountants and Registered Auditors. At the end of the year the charity held investments with The Armed Forces Cornmon Investment Fund IAFCIFI valued at £280,82512023= £255,438). The group turrently benefit from free of charge usage of our buildings through the MOD and this results in lower overhead charges. The largest expense to the group is staff payroll costs which accounts for 86% of the total expenditure. However, this will not be the case for much longer as TNB are likely to be charged for this usage and there will also be additional costs that the Group will suffer because of having to relocate settings during renovation work. The relocation costs will be funded from retained funds. The Trustees have considered the Charity Commission's General Guidance on public benefit and are satisfied that the publi benefit requirement is being met. Reserves Policy The groups are required by the Charities Commission to have a reserves policy. The tharity's reserve polity states two month5 wages will be ringfenced to ensure there is the financial capacity to pay staff in the event of redundanry or in the event rental costs are suddenly introduced. For these reasons, this significant amount of money must be kept within the bank account but cannot be used in the daily running of the charity. Responsibilities of the Trustees Law in England and Wales requires charities to prepare financial statements for each financial year, which give a true, fair view of the charity's financial artivities during the year and its financial position at the end of the year. 18

TNB GARRISON EARLY YEARS & PLAY REPORT OF THE MANAGEMENT COMMITTEE for the year ended 31 August 2024 In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently: make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial staternents,. and prepare the financial statements on the going concern basis unless It is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with applicable law and regulations. They are a150 responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ON BEHALF OF THE TRUSTEES: otvicki Seth - CHAIRMAN . // /¥Ara 19

Report of the Independent Auditors To the Trustees of TNB GARRISON EARLY YEARS & PiAY Opinion We have audited the financial statements of TNB Garrison Early Years and Play for the year ended 31 August 2024 which comprise the Statement of FinancÈal Activities, the Balance Sheet. the Statement of Cash Flows and related notes, including a summary of significant accounting policles. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" IUrhÈted Kingdom Generally Accepted Accounting Prarticel. In our opinion the financial statements.. give a true and fair view of the state of the charity's affairs as at 31 August 2024 and of its incoming resoufces and application of resources for the year then ended- have been properly prepared in accordance with United Kingdom Generally AC￿pted Accounting Practice- and have been prepared in accordance with the requirements of the Charities Act 2011 Basi5 for opinion We condurted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs resporbsibilities for the audit of the financial statements section of our report. We are independent of the chartty in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffieient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial statement5. we have concluded that the trustees, use of the going concern basi5 of accounting in the preparation of the financial ststements is appropriate. Based on the work we have performed. we have not identrfied ary material uncertainties relating to events or conditions that, individUa￿lY Of collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprrses the information included in the trustees, annual report2. other than the financial statements and Our auditols report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other infomiation and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misststed. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material mi5Statement in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by eX￿ptIon We have nothing to report in respect of the following matters in relation to which the Charities Att 2011 requi￿$ us to report to you rf, in our opinion.. the information given in the Report of the Trustees is inconsistent in any material respert with the financial statements,. or sufficient actounting records have not been kept- or the financial statements are not in agreement with the accounting records,. or we have not received all the Trnformation and explanations we require for our audit. 20

Report of the Independent Auditors To the Trustees of TN8 GARRISON EARLY YEARS & PLAY Responsibilities of the Trustees As explained more fully in the Statement of Trustees, Responsibilitie5, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditorfs responsibilities for the audit of the financial statements We have been appointed as auditor under sertion 1443 0* the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decision5 of users taken on the basis of these financial statements. Identifying and assessing potential risks related to irregularities Irregularities, including fraud, are non-compliance with laws and regulations. We design procedures, in line with our responsibilities, as set out in the auditor's responsibilities for the audit of the financial statements section, to detert material misstatements in respect of irregularities. including fraud. The extent to which are procedures are capable of detecting irregularities, including fraud, are detailed below. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations we consider the followinE: the nature of the charity sector, control environment and financial performance. results of our enquiries of management about their own identification and assessment of the risks of irregularities.. • any matters we identified having obtained and reviewed the charity's documentation of their policies and procedures relating to.. identifying. evaluating and complying with laws and regulations and whether they were aware of any instance5 of non-compliance,. detecting and respondin8 to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures. we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following area: revenue and resource recognition. In common with all audits under ISAS IUKI. we are also required to perform specific procedures to respond to the risk of management override. We have also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a dirert effect on the determination of material amounts and disclosures in the financial statements. The key laws and re8ulations we considered in this context included the UK Charitie5 Act and related legislation. 21

Report of the Independent Auditors (continued) To the Trustees of TNB GARRISON EARLY YEARS & PLAY Audit response to risks identified As a result of performing the above, we identified revenue and resource recognition as a key area related to the potential risk of fraud. Our procedures to respond to risks identified included the following.. reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a dirert effect on the financial statements,. understanding the charity's revenue recognition policies and how they are applied, including the relevant controls and performing a walkthrough to validate our understanding. enquiring of management concerning actual and potential litigation and claims- performing analytical procedures to compare revenue recognised against expectations and based on past experiences and management forecasts and investigated material divergencies by obtaining corroborative evidence. reading minutes of meetings of those charged with governance,. in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments,. applying parameter5 designed to identify entries that were not within our eypectations. This included analysing and selecting journals for testing which appeared unusual in nature, either due to size, preparer or date of posting. To test their validity, we verified the journals to originating documentation. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audit. there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations lirregularitiesl is from the events and transactions reflerted in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit. there remained a higher risk of non- detection of irregularities, a5 these may involve collusion, forEery, intentional omissions. misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non- ompliance with all laws and regulations. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors. Use of our report This report is made solely to the charl￿S trustees as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2(X)8. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed. Fawcetts LLP, Chartered Accountants & Statutory Auditors Windover House, St Ann Street, Salisbury, SPI 2DR Fawcetts LLP is eligible to art as an auditor in terms of section 1212 of the Companies Act 2006. 22

TNB GARRISON EARLY YEARS & PLAY statement of Financial Activities FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 INCOME AND EXPENDITURE Unrestricted Restrirted Total Total Note INCOME AND ENDOWMENTS FROM.. Donations and legacies Charitable activities Attendance fees 63,200 63,200 53,141 1.594,928 1.253,054 2.847,982 2,592,857 Other trading activities FtJndrai5ing 455 455 2,101 Total income 1,595,383 1,316,254 2,911,637 2,648,099 EXPENDITURE ON.. Charitable activities 1,387,276 1,316,254 2,703,530 2,617,787 Total expenditure 1,387,276 1,316,254 2,703,530 2,617,787 NET INCOME/IEXPENDITUREI BEFORE GAINS AND LOSSES 208,107 208,107 30,312 Net gainslllossesl on investments 25,387 25,387 114.3891 NET INCOME 233.494 233,494 15,923 Total funds brought forward at I September 2023 744.377 2,000 746,377 730,454 TOTAL FUNDS CARRIED FORWARD at31 August 2024 977.871 2,000 979,871 746.377 The Statement ol Financial Activities includes all gains and losses recognised in the period. The notes form part of these financial statements 23

TNB GARRISON EARLY YEARS & PLAY Balance Sheet As at 31 August 2024 2024 2023 Note Fixed asset5 Investments 280.825 255,438 Current assets Cash at bank and ir¥ hand 756.9(X) 567,263 Liabilities Creditors: Amounts due within one year 57.854 76,324 Net current assets 699.046 490,939 TOTAL ASSETS LESS CURRENT LIABITILES 979,871 746,377 Funds Unrestricted funds.- general reserve Unrestricted funds.. designated reserve Restricted funds 877,871 i(x),o 644,377 100,000 2,000 io TOTAL FUNDS 979,871 746,377 The financial statements were approved and authorised for issue by the Trustees and were signed on its behalf by-. V Seth- Chairman Date: // ZS- The notes form part of these financial 5tstements 24

TNB GARRISON EARLY YEARS & PLAY Statement of Cash Flow FOR THE YEAR ENDED 31 AUGusf 2024 2024 2023 Notes CASH FLOWS FROM OPERATING AcrivmES: Net cash provided byllused in) operating activities 189,637 29,020 Cash flows from investing activities: CHANGE IN CASH AND CASH EQUIVALENTS FOR THE YEAR Cash and cash equivalents brought forward 567,263 538,243 CASH AND CASH EQUIVALENTS CARRIED FORWARD AT 31 AUGUST 756, 567,263 a) Reconciliation of net incomellexpendlture) to net tash flow from operating activities 2024 2023 Net incomellexpenditurel for the year as per the Statement of Financial Activities 233,494 15,923 Adjusted for: IGainslllosses on investments Increaselldecreasel on creditors {25,3871 118,4701 14,389 11,2921 Net cash (used in)/provided by operating activities 189,637 29,020 b) Analysis of cash and cash equivalents 2024 2023 Cash at bank and in hand 756,900 756,900 567,263 567,263 25

TNB GARRISON EARLY YEARS & PLAY Notes to the Financial Ststements FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies A summary of the principal accounting policies adopted, which have been applied consistently, are set out below= 1.1 General information and basis of preparation The financial statements have been prepared under the Charities Art 2011 on the histofical cost convention, except investment assets that are carried at market value. The financial statements are prepared in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting and Reporting by Charities.. Charities SORP 2019 FR5102. TNB Garrison Early Years & Play meets the definition of a public benefit entity under FR5102. There are no material uncertainties about the charity's ability to continue as a going concern. The trustees have considered the financial position of the organisation and believe that it Is currently a going concern. The Coronavirus outbreak ha5 $0 far not had a material impact on this assessment and based on their current knowledge, they do not expect it to do so going forward. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in Sterling 1£) which is the functional currency of the charitable company. 1.2 Funds General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objettives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund 15 set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statement5. 1.3 Incoming resources All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount tan be quantified with reasonable accuracy. Such income is only deferred when the donor specifies that the grant or donation must only be used in future accounting periods or when the donor has imposed conditions which must be met before the charity has unconditional entitlement. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Voluntary income and donations are occounted for as received by the charity. Gifts in kind donated for distribution are included at valuation and recognized as income when they are distributed to the projerts. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified. and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers. 1.4 Governrnent Grants The charity receives government grants in respert of attendance fees. Income from government and other grants are recognised at fair value when the charity ha5 entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably 26

TNB GARRISON EARLY YEARS & PLAY Notes to the Financial Statements FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies (continued) 1.5 Expenditure All expenditure is accounted for on an accruals basis and has been tlassrfied under headings that aggregate all costs related to the category. Where costs cannot be d1￿ctty attributed to particular headings, they have been all￿ated to actNities on a basis consistent with use of the resources. 1.6 Tangible fixed a￿etS and depreciation Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair. renovation and replacement expenditure is written off as expenditure in the statement of financial activities. The c05t of fsxed assets 15 their purchase cost, together with any incidental costs of acquisition. Expenditure rncurred on play equrpment is treated as a revenue expense as although some of the equipment may be of 1.7 In¥estments and investment income Investments are included at closing mid-market value at the balance sheet date. Any gain or 105$ on revaluation is taken to the statement of financial artivities. Investment income is accounted for on an accnjal's basis. 1.8 Debtor Debtors are measured at their recoverable amount. 1.9 Creditors and provisions Creditor5 3nd provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be rneasu￿d or estimated reliably. Creditors and provisions are normally recognised at theKr settlement amoijnt after 1.10 Financial instruments The charity only has finaA¢ial assets and financial liabilities of a kind that qualfy as basic financial instruments. Basic financial instruments a￿ initially recognised at transacthon value and subsequently measured at their settlement value. 1.11 Value added tax Value added tax is not recoverable by the chartty, and as such is included in the relevant costs in the Statement of Financial Activities. 1.12 Intangible income The Preschools occupy MOD premises and do not pay rent or electricity charges. The Trustees consider that the financial saving cannot be quantified with reasonable accurary given that rental of MOO premises to non-military organisations is not common and therefore no adjustment has been made in the SOFA. The Charity also on occasion receives play equipment at a low cost. again the tnjstees consider that the financial saving for these items cannot be quantified with reasonable accuracy due to the specialist market for these items. 1.13 Operating leases Rentals paid under op*rating leases are charged to the statement of financial actNitie5 on a straight-line basis over the period of the lease. 1.14 Pensions The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. 2 DONATIONS AND LEGAaES Unrestricted Restrirted 2024 2023 Armed Forces Covenant grant Apprentices Aspire Training DBS Fin Grant Swift provide charity Schoolzone 59,560 3,500 59,560 3,500 48,641 500 1.000 3.000 40 Icrt) 63.200 100 63.21)0 53,141 27

TNB GARRISON EARLY YEARS & PLAY Notes to the Finanaal Statements FOR THE YEAR ENDED 31 AUGU￿ 2024 3. Charitable Activities Unrestrirted Restrirted 2024 2023 Attendance fees Wiltshire County Council 1.594,928 1.594.928 1,253,054 2,847.982 1.553.464 1,039.393 2,592.857 1.253.054 1.253.054 1.594.928 4. EXPENDITURE ON CHARITABLE AcnvriES Payroll Cost Supptyt cort Admin Costs 2024 2023 Haig Paddingtons St Andrews + JD'S Caterpillas Noahs Ark Larkhill Tree Tots Perham Down Head Office Costs 465.796 212,161 217,275 361.417 295,262 210.174 518.065 5.284 2.155 2,647 3.565 6,216 3.717 4.190 76.404 23,330 33,799 44.683 22,123 16.580 46.796 547,484 237.646 253.721 409,665 323.601 230.471 569,051 531,137 2S6,185 226.293 445,907 278,763 228,394 526,550 605 123,953 94.633 25.927 11.331 131,891 2,374.783 53.701 275.046 2.703,530 2,617,787 5. NET INCOMEIIEXPENDETUREI This is stated after charging.. 2024 2023 Auditors, remuneration- for audit Operation lease rentals Gains/llossesl on investments 3.150 6,648 114,3891 6,907 25.387 6. staff Costs No remuneration or reimbursed expenses were paid to trustee5. or persons closely connected with them. in the period. The staff costs in the year ended 31 August 2024 were £2.373.00512023.' £2.249,3021 which includes £144.627 of employer's national insurance12023.. £127.5711 and £42.500 of employerfs pension contributions12023: £38,6991. No employee received a salary in excess of £60,000 in the current or previous years. The average number of employees during the year, was as follows: 2024 2023 Management Preschoo15 employees 123 132 119 128 The key management personnel of the charity are listed on page l. The totsl amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the tharity in the year was £94.63312023.. £92.1591. The charity operates a NEST pension scheme and makes maximum contributions of 3% gr055 pay. the employee contributes 5%. The total amount of pension contributions paid on behalf of employees was E42,50012023.' £38.6991. 28

TNB GARRISON EARLY YEARS & PLAY Notes to the Financial Statements FOR THE YEAR ENDED 31 AUGUST 2024 INVESTMEi¥rs 2024 2023 Balance as at I September Disposal proceeds Realised gains/llossesl Unreali5ed gainslllossesl Quoted investments as at 31 August 255.438 269,827 25.387 280,825 114,3891 255,438 Historic cost is £145,24312023= £145,243) CREDITORS: AMOUNTS FALUNG DUE wmiiN ONE YEAR 2024 2023 Trade creditors PAYE and national insurance Other creditors and accfuals 15.856 28.946 13,052 57.854 38,892 25,247 12,185 76,324 UNRESTRICTED FUNDS General Funds Designate(I Total Balance at I September 2023 Surplus/llossl for the year Transfer between fL*nds 644,377 233,494 I(KJ,ocK) 744,377 233.494 Balance at 31 August 2024 877,871 100,(M)O 977,871 Comparative unrestricted funds for the year ended 31 August 2023= General Funds Designated Total Balance at I September 2022 Surpluslllossl for the year Transfer between funds 628,454 15,923 I￿.0 728,454 15.923 Balance at 31 August 2023 644,377 100,000 744,377 The designated funds represent amounts committed bythe Trustees to finance projects. 29

TN8 GARRISON EARLY YEARS & PLAY Notes to the Financial Statements FOR THE YEAR ENDED 31 AUGUST 2024 10. RESTRI￿E0 FUND5 The income furTrd5 of the charity include restricted funds comprising the following balances of grants held on trust to be applied for specific purposes.. Balan￿ at 0110912023 Incoming Resources Balance at resources expendedltransferred 3110812024 Wiltshire County Council Schoolzone Armed Forces Covenant grant Lifetime Training ttle Troopers Department of Educatio Swift provide charity 1.253,054 100 59,560 11.253.054) IILN)) 159.5601 12,0001 2.000 I1,5￿} 1401 11,316.2541 40 2,000 1.316.254 2.000 Restricted funds details Wiltshire County Council funds are used to support the education of students. Armed forces covenant was funding for the Playground area in the Haig and £2560.05 ￿m81nder for Caterpillas from previou5 year. Schoolzone £100 for taking part in a survey. Lifetime training- funding for employees doing training. Department for Education is for the training undertaken by 5tsff from thi5 training provider. Swift provide charity donations £10 for 4 months. Little Troopers is a donation due to their closure to be Spent on a project. Comparative restritted fvnds for the year ended 31 August 2023= Balance at 0110912022 Incoming Resources Balance at resources expendedltransferred 3110812023 1,039.393 48.641 11,039.3931 148.6411 13.0001 Armed Forces Covenant grant DBS FIN Grant Little Troopers Aspire Training Showcase Training i.Th)o 500 11.0001 15001 1.092,534 11.092,5341 11. ANALYSIS OF ASSEfs BETWEEN FUNDS Fixed Assets Current %sets Current Liabilities Total net assets Unrestricted fijnds Restricted fiJnd5 Balance at 31 August 2024 280.825 754.9CKI 2,000 756.9 57.854 977.871 280.825 57,854 979.871 Comparative analysis of net assets between fund5 for the year ended 31 August 2023.. Fixed Assets Current Assets Current abilities Total net assets Unrestricted funds Restricted fvnds Balance 3$ at 31st August 2023 255.438 565.263 2,000 567,263 76.324 744.377 255,438 76,324 746.377 30

TNB GARRISON EARLY YEARS & PLAY Notes to financial statements FOR THE YEAR ENDED 31AUGUST2024 12. COMMITMENTS UNDER OPERAnNG LEASES At 31 August 2024 the totsl of future minimum lease payments under Don-car￿ellab1e operating leases was.. 2024 3.095 2023 Amounts due within one year Amount due between one and five years 3,001 4,806 7,901 7,807 14. COMPARATIVE BALANCES FOR THE STATEMENT OF FINANCIAI ACTMTIES 2023 INCOME AND EXPENDITURE Unrestricted Restricted Total Note INCOME AND ENDOWMENTS FROM: Donations and legacies Charitbale activities Attendeance fee5 53.141 53.141 1,553,464 1,039,393 2,592,857 Other trading activities Fundraising 2,101 2,101 Total income 1,555,565 1,092,534 2,648,099 EXPENDITURE ON: Charitable artNities 1.525.253 1,092,534 2,617,787 Total expenditure 1.525,253 1,092,534 2,617,787 INCOME/(EXPENDITUREI BEFORE GAINS AND 30.312 30.312 Net gains on investments 114.3891 114,3891 NET INCOME 15,923 15,923 Total funds brought forward at I September 2021 728,454 730,454 TOTAL FUNDS CARRIED FORWARD at 31 August 2023 744,377 746,377 The Statement of Financial Activities includes all gains and losses recognised in the period The notes ft)rm part of these financial ststements 31