REGI￿ERED COMPANY NUMBER: 04188152 (England and Wales)
REGisfERED CHARITY NUMBER: 1087832
THRESHERS DAY NURSERY
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 21125
Be￿Inge￿ LLP
Chartered Ac£ountants
Lygon House
50 London Road
Bromley
Kent
BRI 3RA

THRESHERS DAY NURSERY
CONfENFS OF FINANCIAL STATEMENTS
forthe yèAr ended 31 MArck 2025
Page
Referenee and administrative detslls
Report of the trustees
2 to 6
Kndepend¢nt examiner's report
Statement of financiAI actiirytses
Balallee Sheet
Casb llow statement
io
Notes to the cash flow Ststement
11
Notes to the financial $tAtement5
12 to 18
Detstled stsleme￿t of flnanelil Aelivitie$
19 to 20

THRESHERS DAY NURSERY
REFERENCE AND ADMINISTRATIVE DETAILS
for the year ended 31 March 2025
TRUSTEES
I M Dawson Chair
T P Courtney FCCA Trthsu
Smoo
L A Powrie
T J Parry {app)int¢d 25.7,24)
Mrs S D Gardner (appointed 23.6.25)
J S Allen (appointed 23.6.25)
C D Pierce (resigned 6.5.24)
M Carney JP Chair (resigned 26.9.24)
The Rev'd M T Skinner BA, MA (resigned 26.9.24)
Mrs S Horler (resigned 26.5.25}
COMPANY SECRETARY
I M Dawson
REGISTERED OFFICE
193 Htgh Stwt
St Mary Cray
Ory>ington
Kent
BR5 4AX
RECISTERED COMPANY
NUMBER
04188152 (England and Wales)
RF,GISI'LRED CUARITY
NUMBER
1087832
INDFPEIYDENT EXAMINER
Berringers LLP
Chartered Acwuntants
Lygon Hous¢
50 London Road
Bromley
K¢nt
BRI 3RA
BAIYKERS
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
Wesl Malling
Kent ME19 4JQ
0F￿ED UNIQUE REFERENCE 137251
Page I

THRESHERS DAY NURSERY
REPORT OF THE TRUSTEES
for the year ended 31 March 2025
The tntstces who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of
Ac¢ounting and Reporting by Ch￿ities. Statement of Reconmiended Practice applicable to charities preparing their
accounts in accordance with the FinanGial Rep)rting Standard applicabl¢ in th¢ UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND AcTivfTKES
Objeetlves and airn5
The company was incorporatsd on 27 March 2001 and ￿mmetteed operntions in this foml on l April 2001. The charity
is constituted as a compeny limited by guarantee, and is accordingly govemed by a Memorandum and Arti¢lcs of
Association. It is also aregistered charty whose objectives are:
To advance the ￿U¢￿tiOn of children below school age in the Lonth)n Borougb of Bromley,
To provide for the G￿e and education of chilthTn in need of care duTing out of school hours and school
holiday
To pnivide facilities for rec￿ation and other leisure time occupation of SUGh children in the interests of social
welfare with the obj¢¢ts of improving the conditions of life for such children.
Threshers Day Nutsery is governed by the Board of Thistees and ts registered by OFSTED for children from age 12
months to 5 years. The nursery aims to make day care available to all SLthrs of the local ¢ommunity. Fees 8re kept as
low &s economically possible and a discretionary bursary scheme is run to ￿SIst families in need, including 2s$isting in
the P<iyment of childT¥'n' fccs where parents are experiencing financial ditTi¢uliies. The Nursery's aim is to makc places
available immediately on requesL Il this Lannot be achieved the child's name will go on a waiting Ii5L Sympathetic
consideration is given to children recommended by LB of Bromley Social Services Department or by a GP or Health
Visitor.
To further these aims and objectives the Nutsery wlll:
Promote the Nursery in the local community
Describe the Nursery and its Practices in tenns which mgke it Clear that it welcomes all family members and
carers regardless ot'cultural, ethnic, religious and social Broup or having any disability.
Remain open 51 weeks of the year- Closing only for the Christsn&q week.
AdviSL' all enquirers of the Nursery'5 OFSTED Registration.
Maintain a transparent fee and session structure,
Page 2

THRESHERS DAY NURSERY
REPORT OF THE TRUSTEES
for the ye&r ended 31 March 21125
OWEcfivES AND AcrIvrriES
Operational policy
The Nursery is reqlli￿d to meet the Ststutory and Non Statutory Requirements of the Early yea￿ Foundation Stsge as
re(IUiTed by OFSTED and seeks to improve the quality of care for Children by offering appropriate developmental
activiti¢s with a high level of adult input in an environment that is safe, stimulating and seGure. The Nursery aims lo
provide opportunities for the Ghildren to explor4 acknowledge and to value similarities and differen¢es between
themselves and othe￿, as well as develop a sense of independence and an ability to tnake choices and express th¢ir
feelings. The Nursery is on the Farly Years Register in order to comply with the requirements of OFSTED.
The Government ￿lld5 loca] authoTlties via the Early Years Funding Scheme to pay for children to ￿e1ve day care in
earty year settings such as Threshers Day Nursery. Many of the children who attend Threshers are entitled to this
fundin& Three and four year olds I￿ve universal cntitlements to 15 hours a week fvnded care. An additional 15 hours of
nded ¢aT¢ is provided to w0￿1n8 parents (30 hours in lolal}. Eligible two year old children and below are also entitled
to funding 5ubje¢t to their family's income. Some children are ￿nded by Social ServiLYs Department under the Children
Ad 1989, scGlion 18 (children who require day care for pUrpo￿S of good development of thLir hcalth, are disabled or in
need of protection). Childru'n who do nol meet the Government funding criteria are also admitted to ihe Nurscry on a fee
payin8 b&4ig. Meals and refr&8hments are supplied. The charity employs 20 Pern￿￿ent Slaff ag well 4 bank statf
apprentices, and offers placements to students who are studying Childcare ￿urSes. The ¢harity is organised pl) thAt the
trustees meet at I￿t 4 times a year to manage its affairs.
The current level of Government nursery ￿ndifig will be incr￿8ed for eligible wod(ing families from Sepiember 2025
and Th￿SherS will be working with the Iwal authority, LB Bromley to see how this will operat¢.
Public beneflt
Thc trustees consider that the objectives and aims of the charity d¢s￿7bed alx)ve enable it to m¢¢t its obligations to the
Charity Commission to advance the ed￿atIon of childr¢n below school age and provide care and recreational
opportuniti¢s to children in the interests of bociaI welfare and to improve Ihe conditions of life for such chlldren. Tha8e
ar¢ further confimied by its acliievements alld perfornianccs as outlined herein.
Page 3

THRESHERS DAY NURSERY
IiEPORT OF THE TRUSTEES
for the year ended 31 March 2025
STRATEGIC REPORT
Aehievement and perforniance
Charitsble activities
The day to day running of the nursery is delegated by the tnLqtees to the Manager, Blerta Beitia. Tn]stees continue
lo appreciate th¢ haul work that Blerta and herteatn play in maintaining high Standards in day to day operations.
A weekly SFK)rts cl&8s sponsored by the nursery was intn)dueed in March 2023. It provides recreational activities
benefiting atl of the children in ternis of fit￿￿s, fun and friendship in a safe and nurturing environmenL supervised by
wofcssionai coaches.
The Nursery was inspect¢d without notice being give￿ on December 12th 2024 by Ofsled, under sections 49 and 50 of
the Childcare Act 2006. The Inspector undertuuk a "learning walk" with the Manager and spoke to staff and a gTOUP of
parents thAt were attending a Nursery event on that day• dnd then spoke with th¢ Chair and Vice Chair after to gain an
insight in to the longer t¢nn plans for the Nursery.
Ofited's assessment was "Good. ocros5 all four ¢atsgories of Quality of Educ&tion. Behaviour and Altitudes, Pc'rsonal
Development. and Leadership and ManagLment. Th¢ Inspector made only one recommendation for improving standards
fillther concerning continulng to improve children's understanding of h¢aiih and wellbeing. The Board receives periodic
rewjrts on the implementation of this recommendations.
An annual staff apprai5ai system is in place for all pennanent staff with targets estsblished for the further development of
the Nursery. Appropriate training is provided to support the8¢ plans. Early Years Advisory Teache￿ and an ATea
SENCO both provide ￿ceSS to srrtialist advice and support,
Each year a Graduation Day is held for all pff-school children 8nd thi5 has proven to be popular. Parents have enjoyed
celebraling their child's journey at the nursery and it is. a proud moment for the staff and parents to see the children
growing up and what they have achi¢vpAI.
The Nursery prides itself on maintaining very positive relations with parents and to achieve this stsff Seek to behave in a
professional rnanner at all times. AS mu¢h nolice as possible is 8iven when it l*comes necessary to increase fees and. if
Appropri￿e, additional support may be available through the Bursary Fund.
New Build
The Offici81 Opening of our new building tnDk place on 19 July 2024, with the Deputy Mayor and Mayor¢5s plus
cornmunity representatives in attendance, togcthcr with supporters, parents children, staff and Trustees. The r￿st phase
of 8 Playscape Scheme has ￿mrnence(L wilh th¢ installation of a large purpose-built canopy to allow children to play
ouidoors in all weothcrs, and an upgraded sand pitT
To match our smart new building we completely refurbished our existing kitchen situated in the original buildin& (kning
the Summer holidays so that we could Continue to provide a cooked meal every day for every child.
Flnantial review
FlnAnciYdl POJ&ition
Following the SuCLesS￿l wmplelion of the state of the art nursery building ill January 2025, Threshers has enjoyed an
excellent years trading in 2024125.
Nd income for the year was £62,720 (202￿£I1,999) whi¢h exceeded budget and the PTior year, even allowing for the
additional cost of rent and light heat & power inGuTred during the building constnjction phase in 2024. These trading
results were achieved by an increase in the level of Funding income for working paTents of two year olds that more than
offsetting the anticipated reduction in parent fees. Occupancy levels remain¢d high throughout the year. Nwsery
man&g¢ment has continued to maintain control over operating costs wherever possible.
Interest incorne from temi dewisit5 de¢lined ￿ Cash resources were used to fijnd the capital ¢xpenditures of the previous
Fundraising aotiviti¢s again made an excellent contribution. The Fundraising Committee's WO￿ is much appreciated as
is ihe ￿ntinUIng third paty supporL prirnarily from Barings and Frankhams.

THRESHERS DAY NiIRSERY
REPORT OF THE TRUSTEES
for the year ended 31 Mareh 2025
STRATEGIC REPORT
Financial review
Roerves policy
In accordance with Charity Cornmission reserve fi￿d guid¢lines, the Board has made the following provisions having
regard to its, attity(k to risk.
Disruption Fund - This fund was set up to cover any prolonged period of dislocatitsn or possible terniination of Nursery
activities, comprising an estimated £73,000 of liabilities to cover employee benefits, if the Charity h8d to c￿e trading,
and £110,000 being approx 3 months-worth of fixed operating costs. As a resulL the Board a￿ted Éo ￿tain a minimum
rwrve in various cash deposits of £183,000. This sum will be reviewed periodically and updated &5 necessary.
Bursary Fund- This fund w&8 set up to help d]Sadv￿taged children attending the Nursery. £5,000 (2024 - £5,000).
Incoming resources amounted to £548,137 (2024 £500,130) comprising of fees receivable of £144.902 (2024
£187,357). Education grdllt £372,209 (2024 - £277,667), Lucal Authority Fees £12,502 (2024 - £9,723), donations and
eontributions of £9.731 (2024 - £7,550), and investment income of £8,793 (2024 £17.833), UnrcstrI￿Ld resources
expended amounted in total to £485,417 (2024 - £488,132). Total net incomllig/(outgoing) resources frjr the year were
£62,270 (2024- £11,999),
Future plan8
Iyew 3 yeAr Busine58 Pl8n
Our previous Strategic business plan ran from 2022 to 2025, so late in 2024 the Board commemced the proce&8 of
forniulating a fresh plan for the next 3 years. After tsking input from Thtstees, Management and Staff and considering
relevant external faC￿rS. a new busin¢55 plan w&$ signed off by the Roatxl in January 2025 including key objectives such
as Trustee recruitmen¢ updating our website, maintaining 'Good' Ofsted reports whi15t maintsin tight controls on our
finan¢¢$ in the lisht of uncertain financial indicators nationalty.
Our new Lease
Work has ci)mmenced with the landlords, the IA)ndon Borough of Bromley, to review the lease on the original building
on51te, which is due to expire in December 2027. The Nursery is protected by a secured tenancy ￿der the Landlord and
Tenant Aci 1954,
The Council has advised that it will commence discussions eA)ncerning the Nursery's new le￿ on¢ year before the
¢xpiry of the ¢UTrent l¢as¢ on 21 December 2027. This will include the revised rent, which the Council has indicaled will
be based on & commercial valuation, in acwrdance with its new policy. However, for charities such as Thre8hers Day
Nursery. the new commercial rent is likely to be ph&sed in over a three-year period, It will be necessary in due fOUTS¢ for
the T￿51¢¢8 to make appropriate provision for the anticipated additional cost.
STRiiCTURE, GOVERNANCE AND MANAGErV￿N[
Coverning document
The charity is controlled by its governing document a Memordndum and AttiGle5 of AssoGiation. It 15 constituted &8 a
limited company. limited by guaranke, as defined by the Companies Act 1985. The current Governing thcument wa5
signed off by Irnstccs in July 2020.
Retrukment and appoinlmcnt of neiv tn15tee
The Board has the power to appoint additional trustees subjgrt to a cleardn(% from the Disclosure and Baning Service
(DBS), fonnerly CRB. and the approval of the Office for Standards in Education (OFSTED).
As mentioned above, the active recruitment of new trustees with appropriate skills are a key objective over the ne￿ year
or so Io ￿sure meetings are alivays quorate and that a sufficient diversity of opinions can be sought before decisions a
made.
Suitable candidates can be either appointed on the recotnmendation of other Irustees or loGal orwiisations, or
application to the Nursery dirett. A new recwitment process has been drafted ensuring comprehensive induction and
targeting training is provided to ensure new joiners can contribute as quickly as possible.
The Board recognises and thanks tbe valuable Contributions made to th¢ Tunning of the Nursery by M]Tr¢ Carney. Sue
Horler, Michael Skinner and Chris Pierce, all of whom resigned since the last reporting year,

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INDEPENDEiYf EXAMINER'S REPORT TO THE TRUSTEES OF
THRESHERS DAY NURSERY
Independent examiner's report to the trustees of Threshers Day Nursery Cthe Company,)
I report to the tharity trustees on my examination of the accounts of the Company forthe year ended 31 March 2025.
Rwons5bllitie$ alld bAsls of report
As the charitys thistees of the Company (and also its direthrs for the purposes of eA)myany law) you are responsil)le for
the preparation of the accounts in accord8n¢e with the requirements of the Compani¢s Act 2006 ('the 2006 ACO.
Having satisfied myself that the accounts of the Company ar¢ not required kn be audited under Part 16 of the 2006 A¢t
and are eligible for independent exarnination, I report in respeth of my examination of your ¢harity's accounts &8 caffied
out under Section 145 of the Charfjties Act 2011 ('the 2011 Act,). In carrying oul my examination I have followed the
DiT¢¢tions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's ststejnenl
Since your charity's gross income exceeded £250,000 your examin¢r must be a member of a listed body. I can confimi
that Iam qualified to undertake the examination because l am a member of the InslilutL' of Chart¢red Accountallts in
England and Wales, which is one of the liste41 bodies.
I have completsd my examination. l eonfimi that no matters have come to my attention in wnnection with the
examination giving me cause to believe:
accounting records were not kept in respect ofthe Company as required by Section 386 of the 2006 Acl. or
the a¢count5 do not accord with those records. or
the accounts do not cornply wilh the aLcounting requirements of Section 396 of the 2006 Aet other than any
requirement that the accounts give a trne and fair view which is not a matter considthtd 8$ part of an independent
examination; or
the accounts have not been prepared in aceordance with the methods and principles of the Statement of
Recornmended Practice for accounling and Teporting by charities (applicable to charities preparing their gccounts
in accordance with the Financial Reporting Stahdard applithle in the UK and Republi¢ of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the exaTnination to which attention should
be drawn im this report in order to enable a proper understanding of the accounts lo be reached.
Paul S Allan Bsocsc FCA
Berrin8ers LLP
Chartered Accountants
Lygon House
50 London Road
BTomley
Kent
BRI 3RA
Page 7

THRESHERS DAY NURSERY
STATEMENT OF FINAFICIAL AcfiviTtES
ONCOlu￿RATllNG AN INCOME AND EXPENDrruRE ACCOUNT)
for the year ended 31 March 2025
2025
TotAI
funds
2024
Total
ftmds
Unrestricted
fimds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
9,731
9,731
7550
ChAritAble gctivities
Provision of care and education
529,613
529,613
474.747
Investment income
&793
8,793
17.833
Total
54&137
548,137
5(M),130
EXPENDITURE OIY
Raising fi]nds
2,812
2012
Ch8ritable ACtlvltlÉq
Provision of c4r¢ ana education
482,605
485,156
TotAI
485,417
485,417
485.156
Net gains/(losses) on investments
(2,975)
NET INCOME
62,720
61720
11.999
RECONCILIATION OF FUNDS
Total funds brought forward
712J82
712J82
700,383
T(yfAL FUNDS CARRIED FORWARD
775,102
775,102
712.382
The notss forni part of these financial statements

THRESHERS DAY NURSERY
BALANCE SHEET
31 Lllarch 2025
2025
Totsl
funds
2024
Total
funds
Unrestricted
fimds
Restricted
funds
FIXED ASSETS
Tangible assets
li
528070
528,870
528,471
CURRENT ASSE
Debtors
Cash at bank and in hand
12
13J78
243J64
13J78
243,564
17,020
250,617
256,942
256,942
267.637
CREDITORS
Amounts falling due within one y
13
(10,710)
(10,710)
(83,726)
NET CURRENT ASSETS
246232
246232
183,911
TOTAL ASSETS LESS CURRENT
LIABILITIES
775,102
775,102
712,382
NET ASSETS
775,102
775,102
712,382
15
Unrestricted ￿ndS
775,102
711382
TOTAL FUNDS
775,102
712,382
The charitable company is entitled to exemption fiDm audit under Section 477 of the Companies A¢t 2006 for the year
ended 31 March 2025.
The rnembers have not required the company lo obtain an audit of its financia] stslements for the year ended
31 March 2025 in aroordance with Section 476 of the Companie5 Act 2006.
The tTh￿teeS acknowledge their responsibilities for
(a)
ensuring that the cliaritable company keeps 8¢counting re￿rdS that comply with Sections 386 and 387 of the
Companies Act 2006 and
prep￿ing financial statcmcnts which give a true and fair view of the state of affairs of the charltable company as
at the end of each f￿anCIal ycar and nf its SUTplus or deficit for each ftnancial year in aGrordance wilh tl
requirements of Sections 394 and 395 and which otheNise comply with th¢ requirements of the Companie5 A
2006 relating to fmancial stat¢m¢nts, so far as applicable to the charitable company.
(b)
e financial statements were approved by the Board of TnJ5tees and authorised for issue
on
T P Courthey FCCA - Tru
The notes forn) part of these f￿ancIal statemaits
Page 9

THRESHERS DAY NURSERY
CASH FLOW STATEMENr
for the year eThd￿ 31 March 2025
2025
2024
Notes
C4sh flows from operating activities
Cash generated fiDm opeTations
25,732
114,846
Net c&sh provided by operating ￿tiVItieS
25,732
114.846
Cash flows from invosting actfvltlos
Purchase of tangible fixed assets
Purchase of fixed ￿et inveslments
Sale of fixed ass¢t inv¢skn¢nts
Intejrst received
(41 578)
(561,794)
(1,400)
100,186
17,833
8,793
Net cash used in invesling activities
(32,785)
(445,175)
Change In cash and ¢￿h ¢quivaknt$ in
th¢ reporting period
Cash and cAsh equivalents at the
beginning of the reporting period
(7,053)
(330,329)
250,617
580,946
Cash and elsh equival¢nts at the end of
the reporting period
243￿64
250,617
The notes forn] part of these financial statements
Page 10

TItRESHERS DAY IYURSERY
NOTES TO THE CASH FLOW STATEMENT
for the year ended 31 March 202S
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACmqTILS
2025
2024
Net ineome for the reporting period (As per the Statement of finan¢i*l
activities)
Adjustments for:
DepreGiation charges
Losses on investrnents
Loss on disposal of fixed &ssets
Interest received
D￿￿ase in debtors
{Decrease)lincrease in creditors
62,720
11,999
41.171
36,076
2,975
6,0(Ki
(17,833}
5,330
70.299
(8,793)
3,642
(71016)
Net egsh provided by operatlons
25,732
114,846
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31J.25
Net cash
Cash at bank and in hand
250,617
(7,053)
243,564
250,617
17053)
243A64
Total
250,617
(7,053)
243,564
The notes forni part of these flliancial statements
Page 11

THRESHERS DAY NURSERY
NOTES TO THE FINANCIAL STATEMENtS
for the year ended 31 Mar¢h 2025
AccOUN￿G POLICIES
Basls of preparing the financial statements
The financial stal¢m¢nts of the charitable cotnpany, which is a public benefrt entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'AcGounting Reporting by Charitie5.' Statement
of RecK>mmended Practice applicable to Gharities preparing their accounts in ￿CordanCe with the Financial
Reporting Standard applicable in the UK and Republic of knland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Art 2006. The financial statements have beffl prepa￿d under the historical cost
convention, with the exception of investments whiGh are included at market value.
Income
All income ig recognised in the Statement of Financial Activities once the eharity has entitlement to the funds, it
is probabl¢ that the incorne will be r¢ceived and th¢ amount can b¢ m¢L8ured reliably. Donations includes
voluntary income from fimdrai5ing activities.
Expendlture
Liabilities att recognised as cxpenditure as soon ￿ there is a legal or ￿nStrU￿1Ve obligation committing the
chatity to thal expenditure, it is probable that a transfer of economic b¢nefits will b¢ required in settlement and
the amount of the obligation can be measur¢d reliably. Expenditure is accounted for on an accrnals basis and has
been classified under headings that aggrcgate all cost related to the clltegory. Where costs cannot be directly
attributed to particular headings they have been allocated to a¢tiviti¢s on a basis consistent with the use of
resources.
Governance costs
Governance costs comwi5e the legal and ststutory costs of operating the charity.
Tanglble fixed Assets
Depreciation is provided at the following arn)ual rates in order to write off each asset over its estimated usefi
life.
New Build 2024
Improvements to property
Fixtur4 fittings & equipment
StraiBht line over 25 year5
Straighl line over lo years and Straight line over 3 years
330/0 on cost
The Trustees L￿sIder that no impairnient of f￿ed assets is deetned necessary.
Taxation
Th¢ charity is exempt from cotyoration t&K on its Gharitable activiti&s.
Fund Accounting
Un￿strICted funds can be used in accordance with the charitsble objectives at the di5CTetion of ihe tn￿le¢s.
Further explanation of the nature and puryose of each fi￿d is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scherne. Contributions payable to the tharitable
¢ompany's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Play equipment
The purchase of play equipment 15 debited to the In¢om¢ and Expenditu￿ A￿OUnt e4ch year. In addition the
charity reLeives many items of play equipment and consumable5 from donations during the year but it is not
possible to quantify the value.
Investments
Investments are stated at n￿rket value at th¢ balance sheet date. Th¢ Statement of Fingmcial Activities includes
net gains and losses arising on revaluations.
Page 12
continued...

THRESHERS DAY NURSERY
NOTES TO THE FINANCIAL STATEMEiYfs- colltinued
for tbe year ended 31 Mareh 2025
DOIYATIONS AIYD LEGACIES
2025
2024
Donations
9.731
7,550
INVFSTMEiYf INCOME
2025
2024
Deposit account interest
Investment income from quoted inveslments
8,793
16.433
1,400
8,793
17,833
INCOME FROM CHARrrABLE AcrivrriES
2025
2024
iA)cal Authority Fees
Parents, Fges
EdU￿110n grants
12,S02
144,902
372309
9,723
187.357
277,667
529,613
474,747
RAISING FUNDS
The fund raising Costs in the ycar rnainly relate to costs associated with the celebrations of the grand opening of
the new wing.
CHARITABLE ACTIVITIES COSTS
2025
2024
Pmvision of ¢are and education
Wages Social Security & Pension
Nursery Costs
Support Costs
369,688
103,49S
9822
337,545
133,689
13.922
482ffj05
485,156
Page 13
continued...

THRESHERS DAY NURSERY
NOTES TO THE FINANCIAL STATEMENfs- continued
for the year ended 31 Mareh 2025
SUPPORT cO￿s
Governance
costs
TOt￿S
Provision of care and education
7,582
1040
9,422
NET INCOMEI(EXPENDITURE)
Nel ina)mel(expenditure) is Stat￿ after chargin￿(C￿liting).'
2025
2024
Depre¢iation- owned assets
Dcficit on disposal of fixed ass¢ts
41,171
36.076
6,000
TRUSTEES, REMUNERATION AND BENEFITS
There were no tNstees' remuneratlon or other benefits for the year ended 31 Mar¢h 2025 nor for the year ended
31 March 2024.
Trustee8' expenses
There were no tru8tses' expenses paid for the year ended 31 Mar¢h 2025 nor for the year ended 31 March 2024.
io. STAFF COSTS
2025
2024
Salaties
Social security costs
Pensions
Clcanin8
Training
Reeruitrlent costs
335,474
15,728
8214
066
2,541
1,725
306,003
13.602
7,462
5,668
3,890
920
369.688
337,545
No employee earned more than £60,000 per atmum.
There were 15 (2024 - 15) fiAII time employees assisted by part time employtts and volunteers during the year.
all engaged in charitable activities. Th¢ total average numberof slaff employ￿ w&$ 21 (2024 - 20),
Pa8¢ 14
continued...

THRESHERS DAY NURSERY
NOTES TO THE FINANCIAL StATEMENTS- continlled
for the year ended 31 March 2025
ii.
TANGIBLE FIXED ASSEIS
Improvement5
to
Fixture,
fittings
& equipment
New Build
2024
prop
Totals
cosr
At l April 2024
Additions
Disposals
494,998
130ffj09
26297
41821
IS281
(1342)
66&428
41,578
(2J42)
At 31 March 2025
494,998
15&906
55,760
707,664
DEPRF.CIATION
At l April 2024
Charge for year
Eliminated on diswsal
19000
19*00
85J70
12,151
3£587
9,220
(1334)
139,957
41,171
(2J34)
At 31 March 2025
39,600
97.721
41,473
17&794
NET BOOK VALUE
At 31 Maffh 2025
455098
59,185
14287
5W870
At 31 March 2024
475,198
45,0.39
8,234
528,471
12.
DEBTORS: AMOUNfs FALLING DUE WITHIN ONE YEAR
2025
2024
Debtors
Prepayments and accrned incom¢
$090
10,870
6,150
13J78
17,020
13.
CREDrroRS: AMouNfs FALLING DUE WITHIN ONE YEAR
2025
2024
Socia] se¢urity and other tsxes
Fees Received in Advance
Accruals and deferred income
4,463
254
$993
4.302
630
78,794
10,710
83,726
Page 15
eontinued...

THRESHERS DAY NtJRSERY
NOTES TO THE FtNANCIAL STATEMENTS. eontillued
f(Jr the year ended 31 March 2025
14.
LEASING AGREEMENTS
Minimum le&se payments under non-cancellable operating leases fall due as follows:
2025
2024
Within one year
Between one and five years
More than five years
9ffj6l
14,492
8,957
27.974
24,153
36,931
These commitments relate to the current rental of the propety and incrwe in line with inflation. The le&8e was
in¢r¥ascd lo £1331.15 p¢r quarter fiDm 22 December 2023 and to £2,415.25. per quarter fron 22 December
2024. The wrrent Icase with the London Bon)ugh of Bromley expires on 22 December 2027.
IS. MOVEMENT JN FUNDS
Net
movement
in fijnds
At
31.3.25
At1.4.24
Unrestricted funds
General ￿nd
Bursary liund
DisruptioD Fund
New Build Fund
459J82
5,000
183,000
65,001
62,720
522,102
5,1)110
183,000
65,000
712J82
62,720
775,102
TOTAL FUNDS
712J82
62,720
775,102
Net movement in funds, included in the above are as follows:
tncoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
548,137
{485A17)
62,720
TOTAL FUNDS
548,137
(485,417)
62,720
Page 16
continued...

THRESHERS DAY IYURSERY
NOTES TO THE FINANCIAL STATEMENI8- continued
for the yexr ended 31 Mareh 2025
MOVEMENT IN FUNDS- eontinued
Comp4rativ¢$ for movement in fun
Net
movement
in fi￿dS
Transfers
bdween
funds
At
31.3.24
At 1.4,23
U￿r￿tr1ded funds
General fimd
Property Improvement Fund
Bursary Fund
Disruption Fund
New Build Fund
145,383
550.(K)O
5,000
11,999
301000
(550,000)
459J82
5,000
183,000
65,000
183,0(Ki
65,000
71Y),383
712J82
TOTAL FUNDS
7(X),383
712J82
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
R¢y)ur¢es
expended
Gain5 and
105ses
Movement
in funds
Unrestricted funds s
General ￿nd
500,130
(485,156)
{2,975)
11,999
TOTAL FUNDS
500,130
(485,156)
(2,975)
11,999
DeslgDAted Funds
Current year at 31.032025
Unrestricted
In accordance with ch￿lty Comrnission guideline4 the Board h&8 made the following provisions having regard
to its attitude to mitigate risk.
Disruption Fund - This fund was set up to cover any prolonged period of dislocation or temiination of Nursery
aclivilies, comprising £73,000 of liabilities to cover employee benefits, if the Chority had to ¢¢ase Iradin& and
£110,000 being 3 moilths worth of fixed operoting costs.
Further, the Board agreed to retain a minimum ￿SerVe in various Ga5h deposits of sorne £183,000. This sum will
be reviewed wiodically and updated as ne¢essary.
New Build Fund - This fund was set UP lo cover a potential liability that may arise from the New Building
Proje¢t.
Bursary Fund- This fund was set up to help disadvantaged chilthen attendingthe Nursery.
Page 17
Continue￿..

THRESHERS DAY NURSERY
NOTES TO THE FINANCIAL STATEMENTS- contlnued
for the year ended 31 March 2025
16.
RELATED PARTY DISCLOSURES
There were no related paty transa¢tions forthe yfdf ended 31 March 2025.
Page 18

THRESHERS DAY NURSERY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2025
2025
2024
INCOME AV4D ENDOWMENrs
DonAtlon8 and legAcie8
Donations
9,731
7550
Investmenl ineonje
Deposit acwunt inkrest
Investment income from quoted investhients
793
16,433
1,400
8,793
17,833
ChAritabl¢ activili
Lo￿1 Authority Fees
Parents, Fe¢$
Education Grant
12502
144,902
372209
9.723
187,357
277,667
529ffj13
474,747
Total Incojnlng resources
54&137
500,130
EXPENDITURE
RAi5ing donations and lep¢i¢s
Fund raising costs
2012
Charltsble activiti
Wages
So¢ial se￿rity
Pensions
R¢nt
Light, heat water & insurance
Telcphone
Printxng, p05tage, stationery & office expenses
Sundries
Repairs & maintenance
Food & drink
Play equipment & welfare
Nappies, wipes & disposals
Child support o)sts
Bad debts
Dcprcciation of improvements
Plant and machinery
Depreciation of f￿tureS & fittings
LK$5s on sale of tangible fixed assets
345,747
15,728
&214
9,833
13,894
lJ35
042
U27
169
8,032
015
3,237
1048
1,683
12,151
19000
9220
317,231
13.602
7.462
33,895
21,260
921
3,547
3,987
6.520
8.379
7215
3.476
1,356
307
9,703
19,800
6,573
6,OIM)
473,183
471.234
Support costs
This page does not forn) part of the statuts)ry fmancial statements
Page 19

THRESHERS DAY NURSERY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Ye￿ ended 31 March 2(125
2025
2024
Supylrt ulsts
Other
Legal & professional fees
J2J22
Governance costs
Independent examination
I￿40
Total r¢souKes expended
485,417
485,156
Net income before gAlns And losses
62,720
14,974
Reailsed r¢¢ognAsed gains and1o8se8
Realised gains on investment ￿Lts
{2975)
N& Ineomg
62,no
11,999
This page does not forn part of the statlttory financiaI statements
Page 20