OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

Charity Number: 1081475 Company Number: 03823559

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

LEGAL & ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

Trustees

Charity number

Company number

Principal address and registered office

Independent Examiners

Bankers

Solicitors

H Davis-Schwarz C Bright W Pickford A Bright L Nicol (Secretary) H McGrath

1081475

03823559

Gervays Hall Jarvis Lane Steyning West Sussex BN44 3GL

TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN

Lloyds Bank 74-78 Church Road Hove East Sussex BN1 1NW DMH Stallard The Portland Building 27-28 Church Street Brighton BN1 1RN

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE) CONTENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page
Trustees' report 1 - 3
Independent examiner’s report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7 - 12

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 August 2025.

The legal and administrative information is presented at the start of these financial statements. The accounts comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objects of the charity

The objects of the charity are: the promotion of education which advances and enhances the welfare of the inhabitants of Steyning, through the operation of a nursery school for children aged two to four years old.

Organisation

The board of trustees meet every half term to deal with matters as they arise and plan for future activities. The daily running of the nursery is administered by the nursery head who is a full-time employee.

The trustees who have served the charity since 1 September 2024 were as follows:

H Davis-Schwarz, Chair

K Jackson (Resigned September 2024

J Brady (Resigned September 2024)

W Pickford (Appointed September 2025)

A Bright (Appointed September 2024)

C Bright (Appointed September 2024)

L Nicol (Appointed April 2025)

H McGrath (Appointed 28 May 2025)

Investment powers

Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit.

Review of activities

Southdown Nursery provides high quality Early Years Education for children in Steyning, Upper Beeding and surrounding villages. Outdoor learning and play is at the heart of the nursery’s ethos, facilitated by a fantastic outdoor space which includes a sensory area, raised vegetable beds, mud digging area, sandpit and a range of other outdoor equipment.

1

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 AUGUST 2025

Register of children

Southdown Nursery has had another good year. Demand for places has continued, and the register of children has been full since the Spring term. The Nursery’s financial sustainability has benefitted from expansion of childcare funded hours for 2 year-olds and increases to funded hours for 2, 3 and 4 year-olds.

The Nursery continues to provide significant support to children and families, often signposting and supporting with referrals to relevant services. Staff have highlighted a continued increase in needs and have made referrals to support services.

Enhancing the outdoor learning space

We’ve been fortunate to receive grants to invest in our facilities. Our fundraising events alongside grants from the Co-op Communities Fund (£500) and the Steyning Society (£250), have enabled us to improve the Forest School area with a new open sided barn and ‘tinker tables’, which the children have made great use of. We have also benefited from volunteer support to make improvements and adaptations to meet the particular needs of the 2024-25 cohort of children.

Staffing

The trustees recognise the dedication and experience of Southdown staff who continue to develop their practice through training and development opportunities, for example attending Forest School events, attending safeguarding officer courses, undertaking first aid training and making visits to other settings.

Community

The Nursery community has continued its calendar of activities including ‘Paint and Play’ maintenance mornings, Halloween party raising £200, and Summer Fair raising £670. The nursery also held a ‘Stay and Play’, Easter Egg Hunt, sports day and leavers ceremony, welcoming parents and grandparents. These events provide families with an opportunity to connect with each other while supporting the Nursery through volunteering their time and fundraising for much needed resources.

Future plans

Future projects include updating our website to make it easier for families to use and improving the accessibility of our garden for year-round use, for example by installing an all weather cover for the sandpit and a pathway around the garden that would allow safe access to the outdoor classroom even in wet weather.

Financial review

During the year, the nursery generated a total income of £143,903 (2024: £142,988), with a deficit of £3,277 (2024: surplus of £7,174).

Reserves policy

It is Nursery policy that financial affairs are maintained within a tight budget approved by trustees. The nature of the Nursery’s activities determines the reserves fund and other assets are held to cover unexpected shortfalls on the Statement of Financial Activities. At the year end, free reserves totalled £23,304 (2024: £22,289). The Trustees consider that if there was significant drop in short-term funding, they will be able to continue the Nursery’s activities while consideration is given to additional ways in which funds may be raised. The Charity is therefore acting in line with the Reserves Policy.

2

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (INCORPORATING THE DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

Public benefit statement

In accordance with our duties as stated in section 17(5) of the 2011 Charities Act, we have considered the guidance provided by the Charity Commission in regard to public benefit. The public benefit has been demonstrated by the activities undertaken since the inception of the charity outlined in the ‘Activities’ section above

Trustees’ responsibilities in relation to the accounts

Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved on behalf of the board of trustees:

Houda Davis-Schwarz – Trustee (Chair)

Dated…………………………………………

3

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER’S REPORT

TO THE MEMBERS OF THE SOUTHDOWN SCHOOL TRUST

I report to the charity trustees on my examination of the accounts of the Charitable Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity’s trustees of the Charitable Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Charitable Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charitable Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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.

Mark Cummins FCCA FCIE for and on behalf of TC Group

The Courtyard Shoreham Road Upper Beeding Steyning West Sussex

BN44 3TN Dated: .........................

4

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025

Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
Income from: £ £ £ £
Charitable activities – Nursery fees 141,993 - 141,993 135,607
Donations 1,410 500 1,910 7,381
─────── ─────── ─────── ───────
Total income 143,403 500 143,903 142,988
─────── ─────── ─────── ───────
Expenditure on: 3
Charitable activities 145,932 1,248 147,180 135,814
─────── ─────── ─────── ───────
Total expenditure 145,932 1,248 147,180 135,814
─────── ─────── ─────── ───────
Net income/(expenditure) and
movement in funds (2,529) (748) (3,277) 7,174
─────── ─────── ─────── ───────
Total funds brought forward 39,548 3,096 42,644 35,470
─────── ─────── ─────── ───────
Total funds carried forward 37,019 2,348 39,367 42,644
═══════ ═══════ ═══════ ═══════

There are no recognised gains or losses other than those reported on the Statement of Financial Activities. All activities are classed as continuing.

The notes on pages 7 to 12 form part of these accounts.

5

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET

AS AT 31 AUGUST 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 8 13,715 17,259
Current assets
Cash at bank and in hand 50,242 53,927
Debtors 9 312 91
──────── ────────
50,554 54,018
Creditors: amounts falling due
within one year 10 (24,902) (28,633)
──────── ────────
Net current assets 25,652 25,385
──────── ────────
Total assets less current liabilities 39,367 42,644
──────── ────────
Net assets 39,367 42,644
════════ ════════
The funds of the charity
Unrestricted funds 12 37,019 39,548
Restricted funds 11 2,348 3,096
──────── ────────
Total Funds 39,367 42,644
════════ ════════

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

For the financial year 31/08/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The accounts were approved by the Board on .........................

H Davis-Schwarz - Trustee (Chair)

Company number – 03823559

Charity number - 1081475

6

(A COMPANY LIMITED BY GUARANTEE)

THE SOUTHDOWN SCHOOL TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Legal Status

The Southdown School Trust is a charitable company, limited by guarantee, registered in England and Wales. The charitable company’s registered number and registered office address can be found on the legal and administration page.

Every member guarantees, if the Charity is dissolved while they remain a member or within 12 months afterwards, to pay up to £10 towards the costs of dissolution and the liabilities incurred by the Charity while the contributor was a member.

2 Accounting policies

2.1 Basis of preparation

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011.

The Southdown School Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about The Southdown School Trust’s ability to continue as a going concern.

The functional currency of the charity it pounds sterling. Items in the accounts are rounded to the nearest pound.

2.2 Cash Flow Statement

In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.

2.3 Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Nursery fee income is recognised when receivable.

Income from donations, gifts and legacies & other fundraising is included when receivable by the charity.

7

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

2 Accounting Policies

(continued)

2.4 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

2.5

Tangible fixed assets and depreciation

Tangible fixed assets are capitalised at cost or, in the case of fixed assets that have been donated to the charity, at valuation at the time of acquisition and depreciated over their estimated useful economic life on a straight-line basis as follows:

Asset category Annual rate Leasehold Improvements 10 years Fixtures, Fittings & Equipment 4 years

2.6 Fund accounting

Unrestricted general funds – funds which can be used in accordance with the charitable objects at the discretion of the trustees and which have not been designated for other purposes.

Restricted funds - funds which are subject to donor imposed restrictions.

2.7

Taxation

As a charity, The Southdown School Trust is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

2.8

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The Trustees seek to use short term deposits where possible to maximise the return on monies held at the bank and to manage cash flow.

2.10 Creditors and provisions

Creditors and provisions are recognised where the charity 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 measured or estimated reliably.

2.11 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

8

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

3 Expenditure
Staff costs Depreciation Other Total Total
costs
2025 2024
£ £ £ £ £
Charitable activities – nursery school
Direct charitable activity 121,155 4,125 18,226 143,506 132,248
Support costs (note 4) - - 3,674 3,674 3,566
──────── ──────── ──────── ──────── ────────
121,155 4,125 21,900 147,180 135,814
════════
════════
════════ ════════ ════════
4 Support Costs
2025 2024
£ £
Admin costs 1,994 2,066
Governance costs (note 5) 1,680 1,500
─────── ───────
3,674 3,566
═══════ ═══════
5 Governance Costs
2025 2024
£ £
Independent examination fees 1,680 1,500
─────── ───────
1,680 1,500
═══════ ═══════

9

THE SOUTHDOWN SCHOOL TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

6 Staff Costs
2025 2024
£ £
Wages & salaries 117,910 102,207
Pension 3,245 5,885
─────── ───────
121,155 108,092
═══════ ═══════

The charity employed a monthly average of 8 staff during the year (2024: 8).

The key management personnel of the charitable company comprises the Board of Trustees and Manager of the Southdown Nursery and Forest School. The remuneration paid to key management personnel during the year was £28,599 (2024: £26,468).

None of the staff members were paid over £60,000 (2024: None).

7 Trustees

The charity is under the control of the Trustees. None of the trustees (nor any persons connected with them) received any remuneration during the year (2024: £nil). No trustee received expense reimbursements during the year (2024: £nil). There were no related party transactions during the year.

8 Tangible fixed assets

Tangible fixed assets
Leasehold Fixtures, Total
Improvements Fittings &
Equipment
£ £ £
Cost
As at 1 September 2024 111,816 21,717 133,533
Additions - 581 581
─────── ─────── ───────
As at 31 August 2025 111,816 22,298 134,114
─────── ─────── ───────
Depreciation
At 1 September 2024 95,205 21,069 116,274
Charge for the year 3,818 307 4,125
───────
───────
───────
At 31 August 2025 99,023 21,376 120,399
───────
───────
───────
Net book value
At 31 August 2025 12,793 922 13,715
═══════
═══════
═══════
At 31 August 2024 16,611 648 17,259
═══════
═══════
═══════

10

THE SOUTHDOWN SCHOOL TRUST

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

9 Debtors
2025 2024
£ £
Trade debtors 222 91
Accrued income 90 -
─────── ───────
312 91
═══════ ═══════
10 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 31 604
Accruals 2,062 1,936
Deferred income 22,809 26,093
─────── ───────
24,902 28,633
═══════ ═══════
As at 1 As at 31
11 Restricted funds: September August
2024
Income
Expenditure Transfers 2025
£ £ £ £ £
Garden Project 2,670
500
(822) - 2,348
iPads Wooden
block &Storage 426
-
(426) - -
─────── ─────── ─────── ─────── ───────
3,096
500
(1,248) - 2,348
═══════
═══════
═══════ ═══════ ═══════

The barn was purchased from Coop Community Funds that the charity received in 2023/2024 when the charity was selected as one of their Community Projects in the local area. The charity was then lucky to be selected once again to receive money from their Community Fund in March 2025 in the sum of £500. The monies were to be spent on garden projects which is ongoing.

The £426 was the balance remaining from the Wilson Memorial Fund received in July 2024, which was to buy iPads, Wooden Blocks and their storage.

11

THE SOUTHDOWN SCHOOL TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

12 Analysis of net assets between funds Unrestricted Restricted Total
funds funds
For the year ended 31 August 2025 £ £ £
Fixed assets 13,715 - 13,715
Current assets 48,206 2,348 50,554
Creditors: amounts falling due within one year (24,902) - (24,902)
─────── ─────── ───────
37,019 2,348 39,367
═══════ ═══════ ═══════
Analysis of net assets between funds Unrestricted Restricted Total
funds funds
For the year ended 31 August 2024 £ £ £
Fixed assets 17,259 - 17,259
Current assets 50,922 3,096 54,018
Creditors: amounts falling due within one year (28,633) - (28,633)
─────── ─────── ───────
39,548 3,096 42,644
═══════ ═══════ ═══════
13 Comparative statement of financial activities 2024
Notes Unrestricted Restricted Total
Funds Funds funds
Income from: £ £ £
Charitable activities – Nursery fees 135,607 - 135,607
Donations 1,239 6,142 7,381
───────
───────
───────
Total income 136,846 6,142 142,988
───────
───────
───────
Expenditure on: 3
Charitable activities 130,187 5,627 135,814
───────
───────
───────
Total expenditure 130,187 5,627 135,814
───────
───────
───────
Net expenditure/movement in funds 6,659 515 7,174
───────
───────
───────
Total funds brought forward 32,889 2,581 35,470
───────
───────
───────
Total funds carried forward 39,548 3,096 42,644
───────
───────
───────

12