2024-06-30-accounts

REGISTERED COMPANY NUMBER.. 03943667 {Lngland and Ivalesl REGISTERED CHARITY NUMBER: 1084213 PORT FTHETR ES AND NAUDIT D FINANCI STATEMEiwr R THE R ENDED 024 FOR STON DCARE LI Staff(Jrds Cliartered Accouniants Ut]il I, Caiiibi'idge Hoiise Caiiiboi'o Biisiness Park Oakingtoii Road. Girtoji CAMBRIDGE Can)bridgesliire CB3 OQH

ONC CA MI co ENTS OF THE fiNANCIAL STATE TH YE ENDE UNE 2024 ENT Page Reference and Adijiiiilitratlve Detalls Report of the Trustee$ Independent Examiner's Report Statement of FinAnelal Activldes BalAnce Sheet 9 to 10 Calh Flow Statenient Notes to the Cash Flow Statement 12 Notes to the Ftnancial StateineNts 13 to 20 DetaiIed Statement Of Fill2ncial Aetivities 21 to 22

SA STON CHILD ED REFERENCE AIYD ADIIqINI8TRATIVE DETAI R THE 4ARENDED 30.11 TRUSI'EES Ms K R Hoddey ADBall Ms E Cliipiis Dr N Adaiiis Ms K J Spencer Ms C E J Whitakej. P E Wliiliiicll E J U Huiil (ai)Ix)Inled 1911012023) COMPANY SECRETARY P E Wliitsiiell REGISTERED OFFICE SaM's1011 Nurbery T￿}llery Road Sawslaii Caiiibridgeshire CB22 3UW REGISTERED COMPANY NUIlqBER 03943667 IEngland #nd Wales) REGISTERED CHARITY NUMBER 1084213 INDEPENDENT EXAMINER SiafFords CliarteTed AccoLinlants Unit I, Caimbridge Hoiise Caiiiboi'o BiistJie%s Park Oakiiigloji Road, Girton CAMBRIDGE Canibi'id&Fesliire CB3 OQH SOLICITORS Adains Hai)'ison 43 Hi81] Street SawslOIi CAMBRIDGE CB22 3BG HEAD OF NURSERY Ms K Spencer Page I

SA STON CHI ARE LI ITEI D REPOIIT OF THE TRUSTEES OR TH AR END D 30 JUNE Tlie liiistte> wlio ￿¢ also direcioJE of tlie charity for tlie piiiposcs of die C.oiiii)aTiies Act 2006, prcs¢iit tlieir report Ivith the finaTicial slaleijieiits of the cliai'ity for the year elided 30 Jiiiic 2024. Mie tiiislees have adopted tlie provisioiis of Aceoiiniing aiid R¢i)oitiiig by Cligl'ities.. Stateiiient of R¢coiiiinetid¢d Pi-uctice ai)plicAble to ¢liarities pi'ei)aring 11)eir accoiints iii accoi'daiice witl? Il)e Finaii¢ial Reportiiig Stai)dAid applicable in tlie UK aiid Repiiblie of Irelaiid IFRS 102) (effective l J1( iiiIAry 2019). OBJECI'IVES AND ACTtVITIES Polieie$ and objectives Tlie cliariiable coiiipRI?y was e.qlabli.4hed to opeiwle Sawsloii Nursery, whose purpose it 15 to provide quality childcare foi. th¢ eliildr¢n of Icsideiils of the villagcs of Saivsloii and Paiiiiii%foi-d, foi. ehildi-¥ii ivliosc pareiits ivojk in Saii'slon and if space is still available, foi. tlie childi¢ii of rc%ideiits OF tlie sui-IOLit)ditig villages of Soutli Caiiibi'idge%hii-e ￿ld adjaceiit couniies. Sawslon Nuiseiy is L'egislertd with OFSTED lo provide tlie equivalellt of 68 full iiiiie placcs. OFSTED Cgriied out its iost recetit full inspection of ￿le Nursery on 3 Jaiiiiflry 2024 aiid fouiid tlie provi5jOlI to be oiitslaiidiiig in all area.%. The Nui%eiy is eqiiipped aiid staffed to provide qiiality and education foi. all childien which ii)clLides those witli addilini)al iiceds. Caillbridgv%liire Couniy C.oitiicil's Care aiid Edu¢alTOJi DeparlL)ieJit earics out. upoi) requebt fiDiii the maiiag¢iiieiil of tlie Ni115ciy, qiiality dcvelopjiieiit J'eviews. Tn sLttiiig objecltiyes and plaiining foi. aLtivitics, die Tru%te¢% I￿ve giveii dlie considerdlion to geiiei-<il guidanLe PLiblished by tlic ClIAI'ity CoJiiJiii.%sioEi J'elating lo piiblic beiiefjl, incliiding tl)¢ guidancc 'Public BeJ]cfit.' ruiiiiittg a cliarity IP112). Page 2

SAWSTON CHtLDCARE LIM TED REPOKT or THC TRUSTEES OR HEY DED30J E 2024 OBJEICTtVLI S AND AcfiviTIES Aetivities for gehievlng objeetiwes Sail'sloti Cliildcai'e Ltd is a ¢liaritable con1p1￿lY eslablislied lo operciie Sawsioii NurseJ}', a day nui-set'y in Saivstoi) dediciited to pjoviding liigh qiialily ehildcare foi. cliildi-Lii of SaV￿lOn and the siiirounding villages, fi'ujn tlie Bge of 3 nioiilljs unlil diey are eligible to begiii priinaiy sel)ool. Iii the last twelve Inoi)tlis, tl)e eliarity lias eoiilinued to woi'k in line witli its objectives, and pitsvided high qiiality chil(Icare lo all of Ibe cliildi'¢ii ejirolled al tl)e nursery. The iiuitseiy opei'alcs ai, or nearly al, capacity in most roon)s oji niost days aiid ha8 a leiigihy waiting Iisi of cl)ildreiJ waitiiig to joiii tlie nursery whai a space beconics availabl¢. The eliai'ity'& ability to offer additioiial places at tl)e niii'sery lias been liiiiiled by the IiL2tioiiwide i'eLIUl¢iiieiii aiid IEleniioJi ci'isis witliin ti)e childcarc .%¢cloi', but the niiisery's inanagtjiieni teaiii lias worked diligently to recruit and relain 8laff to niiiiiiiJi%e Ilie iiiipact on the cliai'ity's Opel'alioiis. The cliai&ty is coiiijiiitted to providiiig Iiigli quality cliild¢aie at affordable rates, and is niiiidful of tlie iinpact of the eosl of liviiig ct'isis on boili staff al die nuriery aiid Ilie pareiiLs and caregivers of die ¢liilth'Lii we suppoi'i. Througli th¢ co1)sid￿'ablc effoJ1S of the nui3eiy's Tniglccs we Iiavc beeli abl¢ to nieei oiij. ii)cJeascd costs tliTS yew. wliile 5UPI)orting 51tiff iviih iniproved eiiii)loyee bettefils aiid a coiiii)etilive pay iii¢itase for iiio%t siaff. wi)ile it Iltts llot been pos%ible to entirely absoib ilie cliai-ity's liiglier TUTiiiing costs, the efforts of tlie tinaiice teain have eiiabled us to linitt fee iiicit&%es to pai'ejils to jiisl 4¢ rruiii l Api'il 2024, wliicji was we]1 below the prevailitig illfialion rate. The directors are aware of tlie Cliaiity CoJJiiiii%%ioii guidance on public beiiefit and tiieir policies continue lo reflect tlii5 in the opeiaiion of the NuiEery in the following ways.. al Tlie llursery 01)eiuies thitsiighoiit the year £ipait ft'oiii Il)e Clii'istlll1< S wc¢k. b) In liiie with tlieii. fui)ding budget, tlie Joliii Huiitiiigdoii's Cliarity aiid Saivslon aiildcaiE work in partrieibliip to sui)i)oit Uieii. faiiiilies wlio iiiay r¢L]uire Additioj￿l fiiiaiicial 5tippoJt witli childcaie. T[￿ South Cainbiidge%liire di8trict team, local liealtlicaiE workers aiJd nieiiibei's of die Sawsron Cliildi'eji's Celltre can also ii)akc recoll￿7elldatlol)S foi. suppoi'l. In tlie year elided 30 ￿UDe 2024, no cliild boiefited for a 5ubsidised place. In th¢ coiiiing ycai., one child qiialifies for a&%lStaiic el SaivblL)ii CliildLare siii)poi'is Ilie education and training of futute childcare provide￿ by providing work expej'tence placemciits foi. studeiils of sev¢ral local secoiidaiy, sixtli foi'iii aiid fitrtliei. ediicaiion colleges. d) Tlie Nui'5eiy recruits aiid 5poIisoI's the training of apprtiiticeships wilh a view to thein pl08￿￿￿1ve]Y obiaiiiing qualificattons in ￿l-]Y yeaiE educalion. e) The Niirseiy is coJisl%iitly awtti'e ol-the e]iaiiging re(iiiirenieiiis in tlie eotiiinujiity wbi¢li Iniist be balaiiced with the need fot. a stable and coiiiiiiilted workfai'ce. All staff l)ave iiiideiyakell troiiiing in fiibt aid and child protectson diiring the yeai.. f) Tlie Nursery places an ciiji)lia%is oji leaiiiiiig outdooiE. All of tlie iDoii)5 opeiaie fi'ceflow wliel￿bY cliildi-eji eaii choose wlietl)a' to lean) inside OT oiilsEdc tlie i-ooiii. Tlie rooiiis Also IIAVC a covered area lo provide soine slielter diirii)g in¢leiii•ii weatl)ei'. gl Any pci'bon eiiqiiiiiiig LboLtt cliildLai'e, bul not able to be accoiiiiiiodaied by Saivsloii Cliildcare, is offered lielp finding an alteiiii¢ tive by giving del&ils ofhow to access tlie Coiuicii iiiainicliiicd i'egislei. of local ¢llildJiiind￿S and pre scliools. h) Beiiig mii)dfvl of its ¢hariiable siattis, Sawsloii Cliildcaj'e ii)aTntains its fees at a level necessaiy to cover only runiitiig cosls plus a biiiLII siiiplus coijiingellcy. i) As tlie dii.ec1013 of Sawsioii Cliildcare Liiiiited pjovide their professtonal Skills aiid services as unpaid volunte￿, fees to u%eiE of tlie Niiiseiy cali be niaiiilaii)ed ai a lowei. rate. Page 3

SAWSTON CHILDCARE LI B.EPOR?' QF THE"fRU8TEI OR THE YEAR INDED 30 JUNE 2024 ACHIEV£MEIYT AND PERFORMAh'CE Review of Activities Tlie overall iiiiiiibei. of cliildi'eti u%iiig tlie Nuis¢iy over tlie P1£ 8112 nioiilhs shoived an i11cre￿e fi￿n) 42 to 46 childiui. 2024 2023 Saivsloii aiid Paiiipisfoixl residei)ts Otlier Cliildr¥Ji Toial Cl)ildi'eJi atteiidiiig at 30 June Maxiiiium nuiiJbei' of places pei. day Childr¢iJ deeined toliave special i)ccds 42 28 74 59 29 75 60 The ¢l)arilable coiiipaiiy actively pi'oIiioles s1£1ff tlciiiiiiig. Dui'iiig tlie past year, slaff have coiitiniied woi'kii)g towards, aiid achieving NVQ Levels 2 atid 3. Various nieiiibeiE of staff hai'e undtrtaketi ll'aitiing in Paediatric Fiibi Aid, Cliild PJ'ote¢titsn, ai?d v￿.10L1s courses rcviqiting Ilie Early Year5 Foundalioii Stsge CwTiciilum and Ilie laiest OFSTED reqiiiNiia)ts. FINAN'CIAL REVIEW Fin8ncial revieiv Tlie llct Eiiii'eslriclcd 511rplus for Ilie ycai &Jid tlie nioveiiiejit in ￿ndS for rlie year was £6,683 12023-. net siiiplus £699), which resulted in an accuniulated suipliis on UDrd%tricted ￿ndS at the year eiid of £142,902 {2023.. £136,219). At die ycar eiid free resaves (excluding fixed a%%elsl wei'e £102.72512023.. £83,717). Pr5neSpal funding souI'ce5 The iiiain source of iiicoi?ie foi. Ole nurbury is cliai'8cs fol. cl)ildcatY places. GIBlits air souglit fityjn appj'opriale bodi& towards fundiiig costs iJicyLfLd foi. cjiildr￿1 with special iie¢ds. All govei'nineiit funded houi3 ale pi"ovidcd at a loss to tlie ¢oJi)pany and the tru%lcc$ have, following consi(leidble d11c￿%￿lO1i, as%e%s¢d tlie niiinber of liours wlii¢h the niirbeiy is able to provide to eligible pareiits. Goverjiiiieiit and local 2iitlioriLy funding for pre-￿h0o] cl)ildren falls into three categories. l. UniveiNal liours funding 2. EX￿lided houis ￿[1d[lIg. 3. Early yeai-s pupil pi'eiiiium Cambridgesliire Coiinty Council coi)tijbLltes towards the cost of these liours at a ra￿ wliieh is bein8 inereased but will reinain lower than reqiiired. Early yea]5 pupil pralliuin fundiiig is al.%0 available, appi'opi'iate for vulnerable 2 y¢ar old cliildren and for childi-eii with special ediicatioiial nccds. At Saw51011 Niirsery, all fi]iidi118 is sli'Llched over 51 weeks of the year to provide a iiiaxiiiiuni of 11.2 liours per i¥eek. All childi'eii over the age of 3 reCe￿ve up io 11.2 Uiiivei￿aI Nuiseiy fuiided liouis pei. weck foi. 51 we¢ks of Il)e ye#i'. Each cliild claijii a Jnaxiinuin of 4 liouJ3 per day. ParenL8 ilial Ineet tile ¢i'it¢ria fol. woiking fainilics cali claiin ￿l)dli)g foi. ¢l)ildreii aged fioitt 9 niotttlis to 3 Ye￿S. They rcceive 11.2 uli1vei￿il fuiided Iiouis pei. week foi. 51 iveeks of tlie year. These houi's are calculated b£ised on tlie nuniber of days tlie cliild attends the Nuisery. Foi" ex8Jiipl4 a cliild attei)diiig 3 days pei. week would iEceive 60/0 of the 11.2 hou]5 p&. week. FUTURE PLANS Tlie nui'seiy has plans to iegeiieraie an unused atca of the garden to dcvelop 8 seii%oiy area for the children and staff to Icani aijd eiijoy. Th¢ sciisory gardeii will be tiiiided by a eoJiil)iiiatioJi of paritjt aiid siaft. futidi?i.%ing efforts as ivcll as froiii iiicoiiie geiieixled. This work is expe¢ied to ¢omineii¢e in the aiittimn of 2024. Page 4

SAW CHILDCARE, LIMITED REP T OF THE TRUS'fEES ENDED 30 JUNE 2024 STRUCTURE, GOVERNANCE AND MANAGEIIIENT Governing document The cliai'ity is coiilrolled by its govei?iing docui)ietil a deed of ttWSL and coiistitutes a liinited coinpaiiy, limited by gLiaixntee, as defined by the Coiiipanics Act 2006. Recrultnient and appointment of neiv ti'ustces Tlie maiiageiiient of the coiniwiiy is the J'esi)oii%ibility of tlie TIu5tecs who are ele¢led ai)d co-opted ui?dei' the teiiiis of ie trust. Oi'g#nÈ$atioiial stiiicture #tad deci$ion-making yollelts Tlie ¢Oliik)any. wliicli opcjdles uiideT tlie iiaiiie of Saivstun Nuisery* had a board of 8 trLI.%tees as at 30 June 2024. Four 'u8tecb ale paiEiils of cljildreii alteiiding tlie nLiINeiy and were elecltti by other pareiils. Apait fi'uin tlie salaried truste< all otliei. trustees ai'¢ utipatd ai)d i-eccive iio reiiiuiiei'atioii for tlieir seprfices. All Iru%tecs are also meiiibeis of the coiiipany aiid 8uai'atitee to coiiti'ibute an aimount iiot exceeding £10 to tlie ￿1$$elS of tlie eli￿.1￿ble ¢onipaiiy ill tlie event of winding up. Ncw tIll8lLcs re£eivc induction ti'aining. This includcs appropi'iate speciali.$t inqtru¢tiot] if r¢qiiired. Tlie Boail of Tru8iees liaÈ PJePc?red operaliotial pi-ocediijes wlii¢li ttie 511bject to coii%laiit review aiid ar¢ iiiiplenieiited by tlie Head of Nursery, wlio is l.eqpon.￿Ib]e for tlie day to d8y iii&iiageiiieiit of the Nursery. The Boai'd appi'oves all otlJeJ' M￿LIe[S. Key manageinent reniunei'ation Maiiagei)ieTIt persoiiiiel ale reeiiiiled at salarie5 eoiiii7ieiisuidle witli tlieii. levels of conipeteiic4 qiialifications, and expei'iei)ce tskiiig into account tiicir Pf¥ViOUS salaiy aiid tlie $aI￿leS of otlier 3pplicaiits. Rlsk man#geiiient ie tiiislecs liave a duty to identify aiid review tl)e risks to wlii¢h tl)e chai'ity is exposed and to eii.%ure a[)propi'iate coiilrols are ill place to provide r￿bO￿lable a%8wxiice again.%t fraiid and ei"Jur. Tlie tniste¢s have ¢oiidiicled theii" oivn review of rlie L)iajoi" ri8ks to wliich the coiiipany is exposed and have esiablished systeins desigi)ed to niitigate tliose i'isks. Financial Tisks iiiclude.. l.T]ie avoidance of any ¢onflicii of inteiEst iEsiilting fi"oi)i the appointsiient Df the 5alai.ied trustee. 2.T]ie loss of incoiiie i'¥siilting fi'ojii closw'e of die nuiseiy followiiig r￿e oi otlier daTiiage. Tlie eojllpany Inaintaiiis n5111aiicc at a leiicl 8llfficient ￿ piovide tor loss of iiieoiiie for a period of two years. 3. A sl)011a8e of childt'ttii aiteiidiiig tlie nur5eJy. Wliilst the Tiuisery Can accoiiiiiiodate 68 childrwi at any 01)e tinie the tnislLes li(Ive ai)proved tile deci%ion oftlie iiiaiiageiiiciit to ieduce Ilie i)uinbei to 59. 4. A furthei 31 cSiildieJi are iEgisiercd on tli¢ waiting lisi for plac&s as ai 30th June 2024. Tlie waitllig list is reviewed oil a Irgulai. basis. 5. Diffieulty irt re¥iuitiiig staff. Tlie coii)paiiy thi)ploys 38 staff. iiuny of wlioiii al'e long tenii eimployees. Rec￿lIment of iiurset'y slaffi'epre5ciits a siai)iFicani i'i%k. 6. Lo.%s of I'e¢ords. All iecords irlatiiig to ¢1)ildr￿) aiid iiiconie aiid expenditure ae intaiiied on coiiiwitei. systeii)s whieh air backed up ￿gularlY. 7. Risks to the cliildreii. The coiiip%ny i)vaintains up to date polieics eovei'iiig all areas of poteiitial ri8k to tlie cl1ild￿5l. Tlie policses are undei. c0115taiit review by 1Mana8eii￿iIt potential. CHARITY NAME The cliarity is also kniown as Sawsloii Nur&eJy. Page 5

TON REPORT OF THE I'RU FOR THE IfAR 'TEES 2024 Tliis Jrport lia.% beeii pjepai'ed in accordaiice witii ilie special provisioi]s of Pait 15 of tlie Coiiipanie5 Act 2006 relatiijg AppJov¢d by orderof the boaill of tryslecs oji.... . . and signed on its bel)alf by: oAAg P E Wliilijiell Tiii.%lee Page 6

INDEP AWST MINE REP ARE LIMITEI D TTOT ES Y CHILD Independettt exxinine? s i'epoi-t to tlie knw$te¢s ofsaivston ChlldeAI-e Li]Tilted {'the Company,) I repoit to tlie cliai-ity hii%tees oli iiiy e.iainTtiation of tlie accounts of the Coiiii)any foi. tlie yeai- elided 30 June 2024. Responsibllltie$ and bA5i5 of ieport As tlie ¢liarity's kn71￿tec￿ of (lie Coii)paiiy land also its dii'ectOi"s for the pu4)oses of coiiipaiiy law) you aiE responsible for tlie pi'LI)aration of tlie accounls in accol￿alice witli the reqiiir¢iiieiils of the Coiiiiianies Act 20061'thc 2006 Aet'l. Haviiig salisficd iiiyself tliat Ilie ac¢oiiiits of ilie Coiiii)aiiy al'e not reqiiired to be aiidited under Pai'l 16 of tlie 2006 A¢t and are eligible foi- indepei)deiit exaiiiiiiatioii, I iiport in I'ebpect of niy exainiiiatioii of youi. cliai-ity's accouiils 8S l'ied out uiTrd¢i' Sectioji 145 of tlie Chai'ilies Act 2011 I'tlie 2011 Acl'l. In canyiIig out my exaiiiiiiatioii I liave followed the Direclioiis givai by the Charily Coiiimissioii undeT Secti011 145{5) {b) tsf Ilie 2011 Act. Independent cxarjiiner's Statement Si]]ce yoiii. eliaijty's gl'oss ineoiiie excccded £250,000 yoiii. exaininer i)iiist be a i)ieiiibeJ' of a lisled body. I ¢an coiifirjii diat 12n) qiialifted to uiideitske the exainiiiatioii becaiise l ai)i a iiieiiiber of tlie li￿tItUte of Chartered Accouiiiatiis in England and Wales, wliicli is 01)e of tlie listed bodies. I I￿ve coi3ipleted Iiiy exaiiiiiiation. I coiifiiiii tliat Jio JiiaiteLS liave coIiie to Jny &lleJJiioii in coiinectio&i with tlic exc2niiiiation giviii8 nie caiLse to believe.. ac¢oiiiitii)g iycoi.ds ivei"e llot kepi iii rebpect of tlie Cojiipany as required by Section 386 of tlie 2006 Aci.. or ti)e accoiinis do not 2¢cord witl) tliose recoi'ds. or tlie accouiits do iiot coinply with tlie accoutitiiig Tequireiiieiits of Sectioii 396 of tlie 2006 Act otliei. than any i'equireiiient tliat the accounts give a true and fair view whiclJ 15 liot a Inatler ¢onsideiEd a5 part of an ittdepeiidetil exaiJiiJiatioii.' or Ilie accouiits Iiave not bcetj piepared in accordaiice witli the iiieiliods and principles of the Stateiii¢nt of Recoi)11)ieiided Plactice foi. accountiiig aiid repoiiing by cliai'ities {applicable to charities prei)ariiig their accoiinib iii accurdaiice witli tlie Finalityial RcpoI'liJ￿ StaiJddL"d 8ppli¢dble in Uie UK aiid Republic of Ireland {FRS 102)). I liave no ¢oncenis aiid I￿ve coiiie aLL"oss no ot11￿ inattej's in ¢onnection widi tlie exaniinatitsn to wliicli alt¢i)tioii sliould be dr¥wn in this report in order to enable a pjuper undeiblaiiding of die a¢coiinls io be reaclied. Maltheiv Pettifer FCA The In*iitute of Chaitei"ed AccounlaiJts in England aiid Wales Stafford5 Cliartei'ed Accoui)laills Unil I, Cai)Ibridg¢ House Cai)Iboro Bli￿li]e£S Pai'k Oakiiigloii Roa(L Girton CAMBRIDGE Cambiidgthl)iiE CB3 OQH Date.. Pa8e 7

SAW HILDCARE LI1¥￿T STATCMEI NT OF FIN, IYCIAL ACI-IVITIE AR ENDED JO JUN 2024 Total fi)Iids 2023 ToLal fuiids Uiii'esli'icl¢d fund Reiirickd fiind Notes INCOME AND ENDOWMENTS FROM Doiiations and legacies 3,399 3,400 2.916 Charlt8bIc acdvltics Nujbery 964.982 964,982 882.373 Invebliiieiit inconie 283 283 72 Total 965,266 3,399 968.665 885.361 EXPENDII'URE ON Charlt&ble actlvitl Nursery 958,583 5.992 964,575 882.069 rlET INCOIKEI(EXPENDITURE) 6,683 11593) 4,090 3,292 RECONCU.IATtON OF FUNDS Total funds brou8lit fO￿vArd 136,219 2,593 138,812 13$520 TOTAL FUNDS CARRIED FORWARD 142,902 142,902 138.812 The iiot&s tonii pAI"i of tliese fjiiaiicial slateiiients Page 8

SAW ILDCARE LIMI ED BALANCE SHEET 30 E 2024 2024 Tolal fiinds 2023 Tolal fiinds Ui)reilriclcd fuiJd Rcstiicted fiind Notes XED ASSF.TS T￿18lble ftss¢ls 13 40,177 40,177 52,502 CURRENT ASSETS Debiorb C2sli at bw 14 1,789 323,965 1,789 329,957 5,992 252,615 325,754 5.992 331,746 253,939 CREDITORS An)OUlllb falliiig due within oiie year 15 {223,029) (5,992) {229,021) 1167.629) NET CURRENT ASSIITS 102,725 102,725 86,310 TOTAL ASS£1 TS LESS CURREP LIABILII'IES 142,902 142.902 138,81 NET ASSE'rs 142.902 142.902 138,812 FUNDS Ui)reslricied ￿lidS Reslricied fiiiids 17 141902 136219 2,593 TOTAL FUNDS 142.902 138,812 Thc cliaritable coi)Ipany is entitled to exeiiiption fiuiii aLidit under Seciion 477 of the Coiiipanie$ Act 2006 for the year ended 30 June 2024. The sneinbeTS have not iEquiiEd the coinpany to obtain an aiidit of its fjiiancial stat￿￿el7ts foi. the yeai. ended 30 June 2024 in accoi"dance with Section 476 of the Cojnpanies Act 2006. Tlie ts￿.%tee5 acknowledge theii. respoiisibilities for {a) en,s111iiig tliat the clial'j￿bIt coiijpany keeps accounting records tliat coniply with Seclions 386 and 387 of 1he Coinpatiies Act 2000 aiid piepai'iiig finaiicial slaleiiieiits which give a true aiid fair view of the $111 ie of affairs of tlie cliaritable coiii ny a5 at tlie ei)d of e1£ Ch fJiian¢ial yeai. aiid of its surplu.¥ OT defi¢it for cach fTllaiicial year in ciccordati¢e witli tlie re411ireiiieiits of SL*tioiis 394 and 39) and wliicli oiljeiwise coiiiply with Ilie requir￿11¢llts of the CoiTripanies Act 2006 I'elaling to finai)¢ial slatei)ient4 so fai. as applicable lo the cliaj'i￿ble coiiipaiiy. (b) Tlit not¢5 foi"Iii parL of diese finaijcial Slatenietiis Page 9 coiitinued...

AWSTON CHILDCA ED BALANCE SH ET- ntinued These financial biaieiiients liave been piepaiEd in accoi'dattce witj). the provisions applicable to cliai'iiable ¢oii)panies subjeLt 10 tlie biiiall coiiii)anics regiint. The finaiicial teiiietils weie appi'oved by the Board of Ti'ustees and autlioi'ised for i55lle K R Hockley- TIiLStee The i)oles fon)I part of tl)ese fiiiai)¢ial SLlteiiieiitS Page 10

IVSTON CHILDC LIMI ED CA8H fLOMI TATEMENT TH YEAR EIYDED 30 JU E 2024 2024 Notes 2023 Ca$h flows fi'oni op¢i'ating aetiTrllties C1( %h geneidled fiDIii 01)ufaiioiis 77,642 59,863 Net cash pj'uvided by operatiiig activitTres 77,642 59,863 Cash Ilows trom investing activitles Purchase of tangible fixed assets (300) (3.601) Nel ca%h used in invcsting activities {3001 {3,6011 Clianqe in cash easlj equivalents in the i'epoi'ting pei'lod Casli and ca$li tquivalents at the beglnning of the reportirng period 77,342 252.615 196,353 Casli aiid tash equivalents xt the end of the reportiiig perlod 329.957 252.615 Tl)e notes foillji pait of tliesc flnancial SL¥ieiiiaits Page I I

SA N CHILDCAR IMITEI D TES TO I'H CA H FLOW STATEMENT EAR ENDED 30 JUNE 2024 RECOD4CILIATIOYL OF NET INCOME TO F4ET CASH FLOW FROM OPERATIIYG ACTIVITIES 2024 2023 Net Income for tlie i'epoi'tlng period {a5 pei. th¢ St&teiJient of rSnancial A¢tlVLtie51 Adjii$tnient$ for: Depi¢cialioi) cli[￿￿¢S Iltiurase)IdecrLase in deblors 'liicLease iJ] ¢redi1013 4,090 3,292 12,625 (4651 61,392 12,815 25,592 Net eash provldod by opergtions 77,642 59,863,, ANALYSIS OF CHANGES IN NET FUNDS At 117123 Cish flow At 3016124., Net c#.*h C8slJ at bank 252,615 77,342 329,957 252,615 77,342 329,957 Total 252,615 77,342 329.957 ie notes for]ii parl of thebe finaiicial sl#ten)enis Page 12

SAW ON CHI CA LtMITE O THE FIN'AN IAL STATEMENT HE EN DJOJU E 2024 LECAL FORM Tlie cliai'ity is a i'egisiei'ed eliai'ily IEgisieI¢d in Eii8l&tid aiid Wales nuiiiber 1084213 aiid a compai)y liinited by giiardntee nuiiibej. 03943667 having no sliare capital incorpoJ'at¢d in England and Wal&8. Its IEgTslei'ed ofyice arid principal place of biisiiiess is at Saivslon Nuiscry. Taiiiiery Road. Sawstoii, Caiiibs, CB22 3UW. ACCOUNTING POLICIES Balis of prtparing the finanei41 stateincnts Tlie fii)aiicial slaieiiiejils of die cliarilable cojiipaiiy, Ivliicl) i.% a pul)lic b¢iiefil eIilily uild￿. FRS 102, ljave been prepai'ed in accoi'daiice iviih the Cliarities SORP {FRS 1021 'Accoiinling aiid Repoitiiig by Charities.. %taien)eni of Recoiiiiiieiided PIBcli¢e applicable to chai'ities pitparing their accounls in accordatJ¢e with the Fiiiaiicial Reporting Siaiidai'd applicable in Ilie UK and Rei)Iibli¢ of Irelaiid {FRS 1021 {effeclive l Januaiy 20191,. Finaiicial Reporliiig Siaiidard 102 'Tlie Fitiancial Reportiiig Sil£ Iidai'd api)li¢xble ii) the UK aiid Republic of .IrelLgtid' ai?d the C(>iiii)2nics Aet 2006. The fjnaiieial Slateiiiejits have been preiiai'ed under the hTsloi'£cal cost convention. Tl)e accounts liave beeji piepared on a going coiiceni ba%is. Tliei'e are llo Imaterial uncertainties abolit the chai'ity's ability to continue. Income All iiicoiiie is recowiised in the Stalejiient of Fii)ancial Activities once tlie cliai?ty has eiititlcn)ent to the funds, it is pj'obable tlIAt the iiicoine ivtll be received ajid tlie aiyiounl Can be me*s￿'ed reliably. Expenditure Liabilitics ale i'ecogiiised as expeiidTture as sooii as tliere is a legal or COllblTUCtive obligalioii coiii1)ITltii)g tlie cjiariiy to tlial expeiidilure, Et is piobable tl)at a tldiisfer of economi¢ benefits will be I'equired in seiilenient and ie dtnount of ihe obligalioii c￿) be niea%Lired Jiliably. Expendituie i5 a¢¢ounted foi. on an aC￿￿31S ba4is and lias beeii ¢la%%ified ui)dei' Iieadiiigs d141t aggre8ate all cost IElaled to die calegory. Wlier Coifs caiiiiot be dit'ectly attributed to particulai. headin&8 tliey hai?e beeli allocated lo activitie5 011 a basjs consisient I¥Ttli tlie iise of iEsoui"ce>. Tangible fEYed assets DepJEcialion is PL"ovided at the following aiiiiLEal J?ies in order to write off each a&%et over its estiinated useful life. Tenants, Adaplatiot Office Equipiiient Fixtures and fittiiJgs IO% oiicost 2￿/) 011 e05t 200/0 0]] cost Taxatinn nie cliarity j5 exetiipl fi'ojii coi7X)L-dlion lax oil its cliarilable activities. Fund accoiinting Uniuslj'icted fiiiids can be iised in acco1￿&￿ee witli d)e cl￿￿11ab1e objectives at tlie di8Lretion of tlie trll$tees. Resiricied fiinds cat) oiily be iised for particiilar restricted purposes widiin tlTre Objec￿ of tlie cliarity. Resti'i¢tioiis arise ivlieii 5pecifIed by tlie doiior or ivheii fi]nds w'e raiged for paiticiilar resLricted PULposes. Furdi¢L' explaiiaiioii of t]ie iiAilli-e ajid piirpose of eacli fujid is ineluded in the Jiotes to tlie fiiiaiitjal slalcjncjits. Page 13 contiiiued...

N CHILDCIIRE LIMII'ED NOTEIS TOTHE FIN'ANCIAL STATEMENTS- contiiiued FOR TIIE YEAR F.NDED 3 -￿LUN£ 2024 ACCOUNTIiYG POLlCltI S- continued Peiislon costs and other post-retii'ernent betiefits The ehai'ilable coJiii)ai)y operates a defined eoiitribiitioii peiisioii s¢lieiiie. Coiilributioiis payable to tlle ¢112i'ili?ble coiiipaiiy's pciisioii sclieine ai'e cliai'ged lo Llie Staleiiiejit of Fiiiaiicial Aclivilies li) tlic period to wliich tliey reliie. DONATIONS AND LEGACIES 2024 2023 DonatlOllS 3,400 2.916 INVESTMENT INCOMC 2024 2023 B8nk intercst 283 72 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Nurs¢ry Nurseiy Incoi)ie fi'oii) parejii fees Third party fees 878,105 86,877 798,733 83,640 964.982 882,373 CHARITABLE AC'fIviTIES COSTS Support costs (sec note 71 Direct C.051S Tolals Nui'scry 871,976 92,599 964,575 SUPPORT COSTS Huiiian r&qources Nursery 92,599 Pa8e 14 coiitinued...

SAWSTON CH LIMI. NOTES TO THE FIN'ANCIAL STA'fEMENTS- contlnue riQR T14E YEA DED OJUNE 2024 NET INcofrfiEI{EXPENDITURE) Net incoiiiol1expendit￿r£I is siatcd aftei. cliargijigllcirdilingl.. 2024 2023 Deprecialioii- owiied tL$8els 12,625 12.815 TRUSTEF,S' REMUNERATtON AND BENEFITS 2024 2023 Tru.4tecs' salaries Tru8lces' pension ¢oiitribulions to money PULLliase schetiies 49.425 1.288 46.841 50,713 48,057 Ms K Speticei., a Iiiislee was iYii)iiiTrcJ'aled in accoi"daiice witli the articles of tlie Cl￿rIty. Tliis was iii re$￿tt of lier eiiiployiiient as Head Of Nuisery fJ'oi)i Febiuary 2022 wlien she was appointed as £ tiuqiee, TrusÉee5' expenses Theiy were t)0 tru.8tees' expenses paid foi. tlie year elided 30 Julie 2024 noi. for die year elided 30 June 2023. STAFF COSTS io. 2024 2023 Wages aiid salai'ies Social secui'ity cosls o￿ler peii.sion eosis 620.673 36.588 9.396 592,572 33,525 8,891 666,657 634,988 Tl?e average n?ont]dy nun)ber of ejiiploycci during Ilie year was as follows.. Nursery Staff Adininislraiive Staff 2024 35 2023 34 38 30 No employees I'eceived eiiiolwiients in exceqs of £60,000. Key niaiiageiiieijt peiEoiinel of tile Cliarity ¢oAiyi'ise tlie Tiiislcc%. Head of Nursery aiid Depuly Heads of Niirseiy. Tlie total eiiiployi)ieiit beiiefits of key m£?i)ageiiiciit peisoniiel, iiJcluding eiiiployei pcns101) coiits'ibiitioiis weiE £93.898 {2023..£89,284). Page 15

SA HtLDCARE LDAITED NOTFS TO THE FINANCIA R THE YEAR ENDED 30 J MENT coiitinved ii. COMPARATIVFS FOR THE STATEMENT OF Fll¥ANCIAL ACTIVITIES Uziieslrthcled fund Restri￿ed fund Total funds Ir4COME AND ENDOMIMENTS FROM DoJiaÉioiis and le82caes 323 2,593 2,916 ClIAritahle gctivities Nurseiy 882,373 882,37 It]vestii)ent inconie 72 Tot41 882,768 2,593 885,361 EXPENDITURE OIY Charltsblc actlvltles Nursery 882,069 882,06 NET INCOME 699 2,593 329k RECONCII.IATION or FUNDS Total fullds broii8lit foiward 135,520 135,520 TOTAL FUNDS CARRIED FORWARD 136,219 2,593 138,812 12. INDEPENDE]YT EXAMINER'S REMUNEIL4Tiof4 The Indel￿ndent examiner received toial iEii)uneration of £2.875 plLiS VAT (2023.. £2.750 plus VATI for t]ie provision of exiemal Sciilliiiy of Ilie accoiinis. Page16 continued...

SAWSTO CHILD ARE4 LIMITED NOTES TO THE FIN'ANCIAL STATE FOR HE YEAR ENDED OJUNE2 24 ENT contiiiued 13. TANGIBLE FIXED A.SSETS Fixttireb Teiiaiits, Adai)lalioiis Offite Equip)iiient fittings Totals COST At l July 2023 Additions 144,483 37.077 300 35,408 216,968 300 At 30 June 2024 144.483 37,377 35,408 217,268 DEPRECIATION At l Jitly 2023 Cliai"ge foi. year 97,541 10,680 32.483 1,560 34,442 385 164.466 12,625 At 30 Jiine 2024 108.221 34.043 34,827 177,091 NET BOOK VALUE At 30 Julie 2024 36.262 3 J34 581 40,177 At 30 Jui)e 2023 46,942 4,594 966 52,502 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Otiier debtors 1,789 1,324 15. CREI DITORS: AMOUNTS FALLJNG DUE WITHIN ONE YEAR 2024 2023 Trade creditoib Social security aiid other t&xes Other credi¢oi's AcCi￿alS atid defenEd incon)e 22,(M)3 16.307 9.831 42.421 99.070 53,816 143,084 229,021 167,629 Deferi'ed Income 2024 2023 Deferied Incoiiie as at l July 2023 R¢soui"ces defei.ied diii'ing til¢ year An)ounls IElea8ed froti) pi"iorpei'iods 76,698 103,180 {76,698} 48,788 76,698 (48,788) Deletred Incosiie as ai 30 June 2024 103,180 76,698 Page 17 coniiiiue4s...

TON CHILDCARE NOTE 'I'HE FIN'ANCIAL STATEMEN FOR THE YE DED JOJUNE 2024 continued 16. LEI ASING AGREEMENTS Miniiiiuin lease payii)eJits uiider iion-caiicellable opeiwliiig ler?ses fall due as follows.. 2024 2023 Within oiie yeai. BelwcLii oiie aiid fJv¢ ycars In i)iore thali fiye yeaiB 70,000 280.000 70,000 280.000 175.000 455.000 525.000 17. MOVEMEI NT IN FUNDS Nel At In123 3016124 Uni'estrtcted funds Gejieral fi]Jid 136,219 6,683 142,902 Restricted funds Sensory GaiYttJi Fuiid 2,593 12,5931 TOTAL FUNDS 138.812 4,090 142,902 Net Iiioven)ent in ￿nd%, incltided in thc above are as folloivs.. Rcsour¢es expeiided Moveineiit in fuiids resouite5 Unrtstrieted funds Geneial fiind 965.266 (958,5831 6,683 Restricted funds Seii80ry Cvai'deii Fund 3,399 {5.9921 12,593) TOTAL FUNDS 968,665 1964,5751 4,090 Page 18 ¢ontinued...

SAW O]Y CHILD ARE LIMET NOTES TO THE FINAN IAL STATEMENTS- contlnued HE YEIAR ED30 E 2024 17. 114lOVEMENT IN vU￿,Ds- eontinued CompaY4tlves for nioveineiit in funds Net At 3016123 At 117122 in fuiids Unrestricted funds Geneidl fund 135,520 699 136,219 Re$ti'lcted funds Sensoiy Garden Fund 2,593 2,593 TOTAL FUNDS 135.520 3292 138,812. Cojiiiiaralive nei Liioveii)cJil in ￿ftd￿. illeluded ill the above ￿'e as follows- Ineojning resowres Resources expettded MoveiTrieiit Unresti'ictei] funds Geiiei'al fuiid 882,768 1882,069) 699 Re5trictcd funds Seiisoiy Gaideii Fund 2,593 2,593 TOTAL FUNDS 885,361 {882,0691 3,292 A eurreiit ycai. 12 11)ont115 aiid prioi. year 12 I1)ontI￿ C￿lIbl￿ed position is as follows= Net iiioveJi)eJit in funds At 3016124 At 117r22 Uni'LiStrieted funds GeJTreial fund 135,520 7,382 142,902 TOTAL FUNDS 135,520 7.382 142.902 PaBe 19 c()iitinued...

WSTON CHILDCA LIMITED NOTES TO THE FINANCIAL STATEI M OR THE YEAR ENDED JUNE 2024 NTS- conlinuod 17. MOVEMENT IN FUNDS- continued A eiiiieiit yeai. 12 iiioiitlis and pi'ioi. yeai. 12 Inojitlis coiiibined iiet inoveinent in fvnd.%, inclLtded ift tlie above a]E as follows.. Re5011rces expeiided Moveiiient reiOUI"¢es Uni"esti'icted funds Geiieidl fuiid 1.848,034 (1.840,6521 7,382 Restrlcted funds Sensory Gardcii Fund 5.992 (5.992) TOTAL FUNDS 1,854,026 {1,846,644} 7.382 esii'icled Fu)d on)iatioii The Sei)8oiy Garden Fund coinprises doiiaiTOliS aiid othei. fundrai#ing to be spent oil a S•i%ory Gal￿eji. 18. RELATED PARTY DISCLOSURES TheiE iveie no related p8rty tT¥n.%aclioiis for the yeai" elided 30 Jwie 2024. Page 20