REGISTERED COMPANY NUMBER: 04150566 IEngland and Wales) REGISTERED CHARITY NUMBER: 1089101 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR LORD WILLIAMS'S SCHOOL DAY NURSERY Seymour Taylor Limited First Floor Norlh 40 Oxford Road High Wycombe Buckinghamshire HP112EE LORD WILLIAMS'S SCHOOL DAY NURSERY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of the Trustees Independent Examiner's Report ststement of Financial Activities Statement of Financial Position Notes to the Financial Statements 7 10 11 LORD WILLIAMS'S SCHOOL DAY NURSERY {REGISTERED NUMBER: 04150566> REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees who are also direclors 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 Accounting and Reporting by Charities- Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK ar)d Republic of Ireland IFRS 1021 {effective 1 January 20191. OBJECTIVES AND ACTIVITIES Principal Activities and Charitable Objects The charity's principal activities and charitable objects are 'to enhance IIE development and education of children under statutory school age in Thame, Oxfordshire. in any manner which is deemed by law to be tharitable." ACHIEVEMENTS AND PERFORMANCE Charitable activities The charity provided nursery care for children below school age during the year. There are no plans for eithgr contraction or expansion and th8 trustees consider that Ihe Dbjects of the charity have be8n achieved during the year. A valuable contribution has been made by volunteers consisting of mern￿rs serving on the management committee and the fundraising sub-committee. FINANCIAL REVIEW Statement of Policies The charity has no policy of investing funds. Sufficienl reserves are held to cover Ihe charity's operating requirements. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its governing document, a deed of twst. and constitutes a limited company, limited by guarantee. as defined by the Companies Act 2Crf)6. Recruitment and appointment of new trustees Trustees are recruited from the management committee andlor members as required and are appointed by members at the AGM. Any individual interesled in promoling Ihe objeds of the charity. who is acceptable lo the Iruslees, is enlilled lo become a member. One parent of each child attending the nursery is automatically enlilled to be a tnember. Organisational structure Stralegy is decided by the trustees and then implemenled by a management committee and sub-committees, which consist of members and parents. The trustees may sil on any committee and should receive reports on any actions taken by each committee. The day-to-day running of the nursery is the responsibility of the nursery manager and her deputy, who make recommendations to, and lake their instructions from, the management committee. Relationships with Other Organisations The charity co-operates closely with Lord Williams's School. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Page 1 LORD WILLIAMS'S SCHOOL DAY NURSERY {REGISTERED NUMBER: 04150566> REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04150566 (England and Wales) Reglstered Charlty number 1089101 Registered office Firsl Floor North 40 Oxford Road High Wycombe BuGkinghamshire HP112EE Trustees Dr A Clark Mrs G M Em8rson Mrs S Nicholson Mr M R Watson Company Secretary Independenl Examlner Seymour Taylor Limited Firsl Floor North 40 Oxford Road High Wycombe Buckinghamshire HP112EE Approved by order of the board of trustees on 22 December 2025 and signed on its behalf by: Dr A Clark- Trustee Page 2 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LORD WILLIAMS'S SCHOOL DAY NURSERY Independent examiner's report lo the trustees of Lord Williams's School Day Nursery (Yhe Company. I report to the charity Irustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) YDU are responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies Act 2006 ('the 2006 Act'>. Having satisfied myself that the accounts of the Company are ￿t required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounls as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examinerfs statement Since your charity's gross income exceeded £250.000 your exatniner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institule of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with th8 examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Acl. or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that Ihe accounts give a true and fair view which is not a matter considered as part of an independent examination,. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting ar)d reporting by charities {applicable lo charities preparing their accounts in ac(X)rdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Timothy Fulker Bsc FCA Seymour Taylor Limited First Floor North 40 Oxford Road High Wycombe Buckinghamshire HP112EE 22 December 2025 Page 3 LORD WILLIAMS'S SCHOOL DAY NURSERY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestricted fund 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Charltable a¢tivltles Educational 450,119 357,399 Other trading activities Investment income Totsl 6,435 67 456,621 2,507 230 360,136 EXPENDITURE ON Charitable activities G8n8ral Educational 6.154 430.884 6.989 349,041 Other Total 6,565 443,603 361,180 NET INCOMEI(EXPENDITURE) 13,018 (1,044) RECONCILIATION OF FUNDS Total funds brought forward 73,177 74,221 TOTAL FUNDS CARRIED FORWARD 86.195 The notes form part of these financial statements Page 4 LORD WILLIAMS'S SCHOOL DAY NURSERY {REGISTERED NUMBER: 04150566> STATEMENT OF FINANCIAL POSITION 31 MARCH 2025 2025 Unrestricted fund 2024 Total funds Notes FIXED ASSETS Tangible assets 18.463 20,968 CURRENT ASSETS Slocks Deblors Cash at bank and in hand 1,625 7,919 78,253 87,797 1.625 26,296 47,372 75,293 10 CREDITORS Amounts falling due within one year (20,065) (23,084) NET CURRENT ASSETS 67,732 52,209 TOTAL ASSETS LESS CURRENT LIA81LITIES 86,195 73,177 NET ASSETS FUNDS Unrestricted funds TOTAL FUNDS 12 86,195 86.195 73,177 73,177 The charilable company is enlilled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (al ensuring that the charitable company keeps accounting records that cornply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a twe and fair view of the state of affairs of the charitable company as al the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply wilh the requiremenls of the Companies Acl 2006 relating to financial statements, so far as applicable to the charitable company. (b) The notes form part of these financial statements Page 5 LORD WILLIAMS'S SCHOOL DAY NURSERY {REGISTERED NUMBER: 04150566> STATEMENT OF FINANCIAL POSITION - continued 31 MARCH 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 22 December 2025 and were signed on its behalf by: Dr A Clark- Trustee The notes form part of these financial statements Page 6 LORD WILLIAMS'S SCHOOL DAY NURSERY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GENERAL INFORMATION Lord Williams's School Day Nursery is a charitable company limited by guarantee and incorporated in England and Wales. The address of the charitalje companys registered Offi￿ is First Floor North, 40 Oxford Road, High Wycombe, Buckinghamshire, HP112EE. The registered company number is 04150566 and the registered charity number is 1089101. The principal activities of the charity are as disclosed within Ihe Report of the Trustees on pages 1 lo 2. The presentalion currency of these financial statemenls is Sterling (£), being the currency of the primary economic market in which the entity operates. All amounts in these financial statemgnts have been rounded to the nearesi pound unless stated olherwise. The significant accounting policies applied in the preparation of these financial slatements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a Fublic benefit entity under FRS 102, have been prepar8d in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effeclwe 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Acl 2006. The financial statements have been prepared under the hislorical cost convenb'on. Incorne All income is recognised in the Statemenl of Financial Activities once the charity has entitlement to the funds, it is probable that the Income will be re￿iVed and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannDI be directly atlributed lo particular headings Ihey have been allocated lo activities on a basis consistenl with Ihe use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery Fixtures and fittings Equipment and toys reducing balance - 250/• reducing balance- 25 reducing balance - 250/. Stocks Stocks are valued at the lower of cost and net realisable value. after making due allowance for obsolete and slow moving items. Taxation The charity is exetnpt from Gorporation tax on its Gharitable activities. Page 7 LORD WILLIAMS'S SCHOOL DAY NURSERY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES- continued Fund accounting Unrestricted funds can be used in accordance with the charitable objeclives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restridions arise when specified by the donor or when funds are raised for particular restricted purposes. During the year the charitable company did not hold any restricted funds. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Conlributions payable to Ihe charitable company's pension scheme are charged to the Slatement of Financial Activities in the period to which they relate. OTHER TRADING ACTIVITIES 2025 2024 Fundraising events Insuran￿ claims 3.235 2,507 INVESTMENT INCOME 2025 2024 Deposit account interest 67 230 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is staled after chargingl(crediting): 2025 2024 Independent examinerf5 fees Depreciation - owned assets 2,394 2,350 TRUSTEES. REMUNERATION AND BENEFITS 2025 2024 Trustees, salaries Trustees, social security Trustees, pension contributions to money purchase schemes 45,261 4.990 1,160 51.411 40.418 4.322 1,025 45,765 The trustees, remuneration is in respect of one {2024 - one) Irustee, being Mrs S Nicholson, for services as the Nursery Manager of the chaiity. Page 8 LORD WILLIAMS'S SCHOOL DAY NURSERY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES. REMUNERATION AND BENEFITS- continued Trustees. expenses There were trustees, reimbursed expenses paid in the year of £154 (2024 - £51). STAFF COSTS The average monthly number of employees during the year was as follows.. 2025 18 2024 14 Employees No ernployees received etnoluments in excess 01 £60.000. TANGIBLE FIXED ASSETS Fixtures and fittings Plant and machinery Equipment and toys Totals COST At 1 April 2024 Additions At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 5.724 61,346 1,646 62,992 53,138 2.003 55,141 120,208 3,649 123,857 5.724 5.524 48,576 3,604 52,180 45.140 2.500 47.640 99.240 6,154 105,394 5.574 150 2(Ki STOCKS 2025 2024 Stocks 1.625 1,625 Page 9 LORD WILLIAMS'S SCHOOL DAY NURSERY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 10. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade deblors 11. CREDITORS: AMOu￿rS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Social securily and other taxes Other creditors Accruals and deferred income 3,609 4,920 1,526 10,010 20,065 528 3.698 1,264 17.594 12. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestrfcted funds General fund 73,177 13,018 86,195 TOTAL FUNDS 73,177 13,018 86,195 Net movemenl in funds, included in the above are as follows: Incoming resour￿$ Resources expended Movement in funds Unrestricted funds General fund 456,621 (443,603) 13,018 TOTAL FUNDS 456,621 443,603) 13.018 Comparatlves for movement In funds Nel movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 74,221 (1,044) 73,177 TOTAL FUNDS 74.221 73.177 Page 10 LORD WILLIAMS'S SCHOOL DAY NURSERY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 12. MOVEMENT IN FUNDS - continued Comparative net movement in fijnds. included in the above are as follows.. Incoming resources Resources expended Movement in fvnds Unrestricted funds General fund 360,136 {361.180) (1,044) TOTAL FUNDS 360,136 361,180) 13. RELATED PARTY DISCLOSURES During the year the charity paid £8,200 (2024 £8,200) in renl to Lord Williams's School, with which it closely operates. 14. ULTIMATE CONTROLLING PARTY The charity is controlled by the directors who are also the Irustees. Page11 This document was delivered using electronic communications and authenticated in accordancc with thc rcgistrar's rules relating to elcctronic form, authcntication and manner of delivery under section 1072 of the Companies Act 2006.