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 biii*LII 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