Reglslered number 04071171 The Village Community Nursery (A Company Limited by Guarantee) Annual Report and Unaudited Accounts 31 August 2025
The Vlllage Community Nursery Report and accounts Contents Company Informaln Rep(*t of Ihe Trustees st81aml of Trustees. RespsibIleS Repcwt of the Independènt Examiner Statement of Financial Advitt6s Balance shegt Notes lo thè accounts
The Vlllage Communlty Nursery Company Infom)atlon Dlr•etors S Bat¢)ol H Porter W Sharples Dr I Wali T Chwuki Company numb•r 04071171 Regist•r•d Charlty numb•r 1093347 R•gl¥tor•d ollko St Pelerf$ Urban Vlllagtr Twsl College Road Ahjm Rock Birmingham B8 3TE Indepndènt Examiner Jarnes & Co Con5utsnts Ltd Chart6r6d C6rtlfied Aeeountants Birrningha B44 9EN Page 1
The Village Community Nursery Report of the Trust8es for th8 year ended 31 August 2025 The Tru8t888, are aLso Dlrectors of th8 Charity. present ther retx)rt wlth the Finandal Stat¢ments for the y8ar 8ndad 31 ALtgusl 2025. The finanLi81 statements have been pr8pared in acrdanCe the accountiro pdides set out in note 110 the fin8ndal statements and corn vrith the charitys m8mi*8ndum and arlides of assoaat1. the Companies Act 2005 and "Accounting and ReportiTh3 by Charrties: Statement of Recornmended Practice appIlble to eharitses preparing thr 8(xx)unts in accord8ncg wth the Flnan¢ial R8POrting Standard applicable in Ihe UK and RepUC of Ird8ry1 IFRS 1021. (as amerTrd& for accountiTha riodS commenang from 1 January 2016) Oblectlves and avItIeS The charlty8 obiBds are the provisM)n ofaffordable we-schocl and out of SChA activrtl88 for chlldren from Birningham aTrJ the SUrrJndlng area. Th& pdicies adoptwj in furlherance of thès& objects 8re the operation of The lfilg8 Nursery and there has bw no diange in th8s8 activitiss durlng the period. The trustees havg pald due regard to guNlan¢e issu8d by the Charity Commlssijn in deddirvJ what activItS the charity should undortake. Th8 Villag8 Communty Nursery, based on grounds of St Peterfs Urban Vlllage Trust has continued Ils actlI18S ov8rth8 last year. Achlevemtrnts and perlornn¢e The Villagè Community Nursery ha5 (xjntinued to work in con1unclk with cclleges of fijrther and hlghèr educatDn including Mathew Boulton, Cty Coll89&, Solhull, S(Krth BlmiSrTrgham and Bourneville as well as the four local chiklr6n centres. We have slgrted to extend future links th pgients and local projects Induding wothing bcal job centres. Fin•nelal R8vlew Thg trustees report an op8ralng surF4us of £1,863 for the 12 months end8d 31 August 2025. Nursory income has incre3sed SlgnrfanttY compared WI fhe pr8wous yEar. The Governments flagship free nursery spaces fDr working parerbts has eontributed to this. ExperKliture has inueased due to stsff and rent and general resourcès (x)sts. The stale of affairs of the charity al Ihè balance sheet dale is considered to be not saltsfactory but improvlng since last year.. It 18 the KKAlcy of the charity that unrestricted tunds whKh hav8 not been designated fr)r a specif use should be malntaifted at a level equivalent te three month's expenditute. The tnjstees (X)nserS that reserva$ 81 this level will ensure IhaL irh thè event of a stgnthcant drop in funding, th8y Wtll be able lo wndnue the charivs curyent acoties while consideralk)n1s given lo ways in which addltlonal funds may be ralsed. This level of rgsgrves has not been maintalned throughout the period wlth fr&e rèserves at 31 August 2025 belng £26,01212024 £24.1491. The trustees have assessed the major rkS tr) whKh the charityis ex[d. and ar8 satisfied that systems are in place to mitsgale exposure lo the major rlsks. Pagè 2
Th8 Village Cornmunlty Nursery Statement of Trustges. Responsibilitl8S for the year endgd 31 August 2025 The tru51ge5 (who are also thè Dlrèctors of The Willagg Community Nuwryforthe purpo$88 of ccwmpany lawl ara rasponsible for wearing the Trustees Annual Report and lh8 financial stslements in 8ecordanee 1th applKablè law and UKALyJxJntsNJ Standard5 UK Gèner Accept Accounting Practice). In partknlar. the Companies Act 20C6 arvJ charfty18w require the Boarf of Trustees to pr8pare financial statements for each ffinandal Yearth gwe a ttue and fair vw4 tsf the stale of affalrs of Ihe charlty as al th8 and of the financial year and of the surF4u5 or dgfficit of the charity. In preparfng those financial statsments the Board is requlred to :_ select suitable Aeeounllng tKJliaes and then apptythem conslstendy. observe the methods and principles in the ChartU6s SORP.. make judgaments and estwnate5 thgt are rea50nab18 a1 rrfudenl,. state whether Èpplicable UK Accounting Siandards have be8n fon¢Th¥ed. subjertto 8ny materi81 dèpartures disclos8d and explained in the finanual statements- prepare th9 financlal statemenis on the gK)ing Goncem basis UnSS it is inappropri8tB to presurne that th8 charitae company wll continue in op8iat#)n. The law requiros that the trustees must tt approve Ihe 8¢counts unles5 tw ar8 satisfied that they give a true and falrvièw of the slate ol affairs of the charity arKI of1he surplus or dgfieit of the charity for tha yè8r. ThèTrustees are also re¥ponsible lor maintaining lequate accounting records which disrjose reasonabl¢ accuracy al anytim8 thè financial posrbon of the thanty and which are sufficient to show and explaln the charitys transactions and enable them to ensure that the finandal statemènts comply with thè CoMpanS Act 2006 and (x)mpty with reguLgti(M)s made UTKler th8 Char51ies ACL Thèy are also responstjle safeguarding the atS ol ihe charity and hanc& for taking reasonable steps for the KeventK*n and d6tth of fraud and other Irra¢wlarthes. The Trusts¢s are also responsiblè for the contents of the Trust8es' repxt, al the Statory responsibilty oTrf fh6 Independent Examiner in relation to Ihe Truslee5' report is MIled to 8xamining th8 report and ensuring that , on the fac& of Ihe rewjrt, Ihere are rKs materi81 InconsistenCS wth the figurès discloseo in the finandal statements. BY ORDER OF THE BOARD Dale= 3 06 2026 Trustee na Trustee signatur8 Page 4
The Vlllage Community Nursery Report of the Trustees for the year ended 31 August 2025 structura, govorancé and management The charity Is a company limlttd by guar8nt8e and is g)vemed bylhe memorandum and artkles of associatKn. The Iruslees, who ar8 also the directors for the purpose of company law, and served dufing tho p10d and up to the dÈte of skjnature of the finanoal statements werè.. T Chaouki S Batool H Port8r W Sharpies Dr I Wali Potenlial new trUstS are lobbied bythe 0sting trust9&9 and any applicants are approv1 by the main board. None of the trustee8 has any bènèfiaal inlwest in the company. AJI of ihe trustees are members of the company and guarantee lo contribute £1 in thg ev9nt of a ndIng up. The charity Is gov8m8d bythe Iruslees Wh Trk)kl regukgr meetirKJs to miew the cyeratk)n of th8 aetiwties. The day lo day management was performed by Ms Nazma Mèa4, the Nursery Manager, du11r Ihis porlod. The eharlty cUpie$ propwty ¢ywned by St Pèters Urtian Mllage Trus( a charity. Independeth Ex8mlner The aecountsnts, Jarnes & Co Consutt8rts Ltd have indlcated their willingngss to a(x6pt rè- appointsDent at the forthcoming Annu General Meebng. This report has been wepar¢d havlng taken advantage of the sm811 th)mpan$ exemption in the Companies Act 20(. The truslees, report vrds approved by thg Board of Trustees. ]er4 Date: 3.Dg 2036 Tru51ee M Trustee signature Page 3
The Vllla9e Cornmunlty Nursery Indepgndendent Exarnlner'5 Report To the Trust¢e8 of The Willag• Communlty Nursery I report lo the trnsfÈas on my examination of the finandal ststements of Th¢ Village Comrnunty Nursèry (the tharityl for perlod ed 31 August 202S. R•sponslbllltl•s and baslg of roport As the tNstees of th8 (wity {and also rts directors for the purF(¥ses of company lawl you are respt)nsible for the preParan of the flnanc4al stsments in accordance th the rèqulrèments of the Companies Act 2D06 (the 2006 Act}. Having sab'sfied myself that the financial ststernents of the charity are not required to be audrted undar Part 16 of the 2006 Act and are elvJible for indèperklent examination. I rewrt In respect of my 8xaTnination ol the thariitys financk41 stataments carried out under sectk)n 145 of the Charilios Act 2011 Ilhe 2011 Act). In rArylng out my examlnation I havè folkswed all the applicabl& Directions given by the Charity Commission under secbon 14515Mb} of the 2011 ACL Independent Examlnerfs statement If the charitys gross income exceedèd £250,000 y)ur examiner must a member of a body lislad In section 145 of th8 2011 Act l crIrM that l am qualtfied to undertake the &xamination because I am a membèr of AssocrdlKJn of Ch8rfered Cerfi Accountsnts, whth is one of the listed bodles. I have compl&ted my examination. I cx)nfimi that no mattgrs have come lo my attenuon In cOnneCtrn the exarnination giwng m8 fXUS8 to bve Ihat In any material respect.. accounlng record5 were not kepl in respect of the tharity required by section 366 of thè 2006 Act,. or 2 the finanrAal statements ¢Jo not accord vAlh those re(x)rds.' or 3 the flnanal 5t8t8m8nts do not cornpty wth the accounlkng requirernents of Secon 396 of thè 2008 Act olher than any requIrernt Ihat the accounls give a true and fair vièw 4thleh is not a matter consldèred as part of an indgwident examination.. 4 thè flnan¢Aal stalemerits have nol been prepared In e0rdance th the m8thods and prinTheS of the Statement of Recornrnènd8d Practice for a¢(uting aml repcrttng by thabe$ applicable I have no o)ncerns and havé (¥)mè across no other matters ill (neeon *ryth Ihe examlnation to which attenb'on should be drawn in Ihis report in der to enabb a propèr undèrstanding of the fmancial staiements to be read. Jame5 & Co CL¥)sultants Ltd Chartered Certified Accr)untsnts 116 Oscott School Lamo Birmingham B44 9EM Date". 23.og 202 Pw5
Thg Vlllage Communlty Nurs•ry Statomgnt of Flnancial A¢tlvltlos Includlng Income and Expenditurè Account tor thè ygar ended 31 August 2025 Totsl Funds 2025 TDtal Fund5 2024 Unbwlrfded Restrf¢ted Fund$ Fund5 INCOMING RESOURCES In¢omlng rgourcas from geneTated Incoming ffjources from Chtable Av[be5 378.871 378.871 310,191 Totsl Inpjmlng h$oureÈ8 378.871 378,871 310.191 RESOURCES EXPENDED Charilable Acltvliles 377.008 6,7 383,758 307,378 Total Resou0$ Expgnded 377,LNJ8 6,750 383,758 307,378 NET INCOMINGIIOUTGOINGI RESOURCES Before Trnnslers Gross Transfers beknn fund 1.863 16,7501 {4,8871 2.813 Net Incomlnglloutgolngl R#ss)ur¢•s 16,7501 {4.8871 2,813 RECONCILIATION OF FUNDS Total Fun(15 brought loryrnrd 24.149 6.750 30.899 28,086 TOTAL FUNDS CARRIED FORWARD 26,012 26.012 30,899 The 5tsteTnerrt of financi actM[ incJud&% all golrts and Irksses reix)gni5ed the Feld. AJ income and 8XP8nditure dtsrSve from ctffitinuing athibes. Tre st*em9nt of financlal athitl&s ajso ¢iMnplies with th8 fBqulrements lor an arKI expendhure a(xount unijer Cornpanigs Act 2006. Pag8 6
The Vlllage Communlty Nursery Balance Shegt as at 31 August 2025 Company number 04071171 Notos 2025 2024 Flxed assots Tangible Ssssts 10 1,230 12,893 1.230 12.893 Current ags•ts Debtors Cash at bank and In hand 12 1.751 19.978 21.729 28,647 Credltors: ounts falling due wlthln one year 13 {3,8651 13.7231 Not ¢urr8nt assets 24.782 18,00fj 26.012 30,899 Total assots Ios8 current Ilabilltl•s 26.012 30,899 FUNDS 15 ReslrKted funds UtrIcted funds 14 6,750 24,149 26,012 TOTAL FUNDS 26,012 30,899 For pen'od ended 31 August 2025 the mParIY was entided lo exemption uThJer s477 of Iha Companies Act 2006 rglatlng to small companl8S. No members have required Ihe cowpany to obtaln an aLblit of it5 aux)unts for the period Tn questlon in accordan wth s476 of the C(JMpanies Act 2006. Th¢ trustees acknowledge thèir r8sponsibifJties for 8nsuring that the chadty k98ps accounting records which ¢omply with section 386 of the Aci and for preparing ffinarbCi81 statements ¥vhlch glvè a true and falr view of the state of affalrs of the CLpanY as al the end of the fan31 ye8r and of its incom1r reSoUS and applicaUon of resources, Including its income and exp8nditure. for the financial year In accordance with thè requirements of section5 394 aThJ 395 and which othemse CDmply wth the requirernents of the Compani98 Act 201X relating lo financial slAt8m8nts. so far as applKable to the cDmpany. These accounts hav8 bèen prepaTrd in accoFtlarKe with the provisK)r)$ 8pp4i¢atrAe to ¢xJmpanies sublecl to the 8mall companies regime. The finan¢ial slatsments were aprKov8d byth8 board ofTru5tees afKI slgned on its t>ehaK by. sEr*tb 5ktW LL3 Date.. .OS 20 Trust88 na Trustee signatUTe Page 7
The Vlllage Communlty Nursery Notgs to the Accounts for thg year ended 31 August 2025 Accountlng policies Charfty Inforniatlon The Village Community Nursery is 4 pale company limtted by yuar8nts& incorporated in EnglaThJ and Wales. Th¢ reglstered office is St Petefs Urban Village Twst. CcAle98 Road, Ajum Rod(, Blrmlngham, B8 3TE. The Charity is a Company Mrted by Guarantee. m8mb8rs of the company aro thè trustees amEd on the Ccfnpany information pagè. In the event of the Charty belng wound up the liability in respect of thè gu8rdnt&6 is limf(ed to £1 per member of the Charrty. Accountlng conventlDn The accounts have been p19pargd in accordance with the maMndM and artid¢5 of a880clation, the Compan5es Act 2006 and "Accounung and Reporting by Charit*s'. Ststem8nl of Recommended Practice applleablè to charities preparing their acwunts In accordanc8 wlth the Financial R8POrtlng StaThJard applicable in the UK 8nd Republlc of Ireland IFRS 1021" las amended for accounting per¥)ds ¢omm8nc6ng from 1 January20161. Thè charity is a Publk Bgn8fit Entty as defined by FRS 102. The charity has taken advantsge ofthe provisions in the SORP for Charthes applying FRS 102 Updatè Bulletin 1 not to ppare a Stslgmenl of Cash Fknws. The finawal statements are prepared in steding. vthich is the functional ¢rrenCY of th8 charty. Monetary arnounts in V)esg finanaal statements are round8d tts th6 n8arest pound. The finanal stslements have been prepared under hi9tod1I c¥)st convention. Th8 prir1Pal occounb'ng policies adopted aro set out below. Golng ¢oneem Al the Ilmtr of appromng th8 finanaal statements, the Irustees have a reasonable eXCtsOn that th8 charity has adequate rgsources lo continue Sn operali)nal exislenco for the foreseeable futum. Thus Ihg trustèes thntlnuè to adcyt the gng concern basis of accounting in preparing thè financial ststements. Charitabl? fvnd$ Unrestricted funds are available for usè al lh8 di%uetion of the trustee5 in fvrtherance of their charitabl8 objèedvès unlS the funds have been designated foi other purposes. Dgslgnated funds comprisg funds whith hav8 b8en set ashye at the dr&cr9tion of the trustee5 for specific purposès. Th8 purrM)ses and LW ol the desigrhated funds are set out in thé notes to the flnanaal statements. Restrict funds are subject lo specific Co[bOnS by Ibnc¥s as lo how they may b& used. The pury)oses and uses of the $triCI0d fuThJs are set out in the notès to thè financAal statewnent5. Endowment funds are subject lo spectfic wnditions by dcOr$ that the capital must be maintained by the chanty. Ineomlng resources Incom8 is recognised when the charity is IE9aHy enlitled b) it after any p8rforman(e conditions hwve been mel, the amounts can be measured reliaw, ar rt is pmbable that income wll be ro¢eived. Page 8
Th8 Vlllaga Communlty Nursery Notes to thg Accounts for the year ended 31 August 2025 Cash donalons ar8 rècognlsed on r8calpL Other donations are recognised once the charfty has been notified of the donation, unless perforrnancg widrtK)ns requi deferral of the amount. Income tax recoveiable lli relatton to donauons recthed under Glft Aid or deeds of covenant is recognised at the time of the donati. Legac1 are reco13 on receipt or olheryi5e rf the chatity h85 txen notrfied of an Impendin dlstllbudon, the amount is known, and receipt is expectsd. 11 the amount 1$ nol kno%, lègacy Is Irealed a¥ a ntIngent asset. Turrthior is m&8sui8d al th8 fair value of th• o)nsideration receNed or receNable arKJ represents amounts recewable forgoods arNJ services prowded the nomal course of buslness. net of dIscnts. VAT and Oth sales related taxes. R•sourcos expgndod All expènditure is accounted for on an accruals basis and has been da38rf under h8adirws tho1 aggregate 1 w5ts rglatgd to tho catQg0ry. Expenditure ts recognised where there is a legal or constructive obligation to make a payments to lhd parties, il is probable that the sgwement will b8 required and the amourht of the i)ligation can b8 Measur rèliably. Irrecoverab VAT is tharged as an expense ainst thè aclvltyf( thIeh th8 8xp8ndlturé oros8. Impalmnt of fixed assets At each repIng end dale. the chaTity reviews the carryng amounts of ts tanglble assets lo delemlno wh&ther thgro is any lThJication that those assets have suffered an impairment loss. If any such indican exists. Ihe reo)v&rable amount of the asset is estimated in orderto deteminè the extent of ¢he impairrnent loss Irf any). Inta1ble assets wth indefinite usefvl INes and intangible assets not yet 8vail8bl8 frir usè ar6 lestod for impaimant ènnually. and wh8nov6r ther8 i8 an indicatson that the asset may be impaired. Tanglble flxgd assets T8nglble fixed assets are inrfially measured at cost and subsequenlly measured al c08t or YaluatiDn, Deprèciab k% reojgnised so as to vttite off tho cost or valuation of &ss8ts less their residual values over thèir uselul live8 the followng ba$8$: ExndItur& M 8$&hold property Flxiures, fltttng aryj equlpmerrt 5% straight lin6 25% on reducing balan Thè gain or knss arising on tha disposal of an asset is determined as the drfferen beeen the sale proceeds and 1he carying value of the asset. and recJgnLwI in net incomg1{expendltur81 for the yèar. Taxation The Gharity is exempl from corparatK)n tsx on its tharitable acfvftles. Page 9
Th8 village Communlty Nursery Noles to tha Accounts for the year anded 31 August 2025 C8$h and cash equivalents Cash and cash equivalents include (¥sh in hand. deposits hekl al eA wrth banks, othgr short-tem) Ilquid investments wth original rnaturities of months or $s, and bank overdrafts. Bank tsv8r(Irafts are shown V•ithin borrovAngs in ujrrent liab5. Fln8nel81 Instrumonts The Charity has alected lo apply the prowsv)ns of Section 11 'Basic Fln8no81 Instrumgnls. 9nd Section 12'0th9r Finan(#al Instruments Issu88' of FRS 102 to all of 115 financial instruments. Financi81 Snstrumants are recognised in the chariws balance sheet whan the charity bocomes party to the conlr8Ctual prowsions of the instrurnent. Financial assets and liabltieS are offset, wth the net amryjnts pres8TJtèd in the finanThal statements, when thore Is a legally enfOryab right lo set off the recognised amounts and therè Is an intention to setue on a net basis orto rèals& Ihe as38t and setlle the lbIlIty sImukanjusIy. Baslc financlal a$89ts B8sic financial assets, which 1ndL d8btors and Ixsh and bank balan. are initlally measured 8t transaetlon prfc& including transaction oosts and are sub5equ8nlly CAr al arnortised eost using tha affective interest meltrKKJ unless arrangement constitutes a financing transadon. where th8 transaction meaSUd al the present Valu8 tsf th8 future reIP1S discounted at a market rale of interest. Financial assets cl85sifi8d as receivable within one yEÈr are not amorti5ed. Bastc tlnandal Ilabllltles Basic finanaal liabilities, including (8drtors and bank toans are Inth'ally recoJnlsed at transaction price unless the 8rrang8ment constilules a ffin8rrifKJ transaction, wh8ro thg debt instrument Is measuréd at the present value of th8 future pants discount9d at a market rate ol Intarast. Flnanclal 1kabilit5 dassified as payable vthin one yoat are rK)t amolti5ed. Debt instrumonts a subsequenuy carri8d 8t amortised cc6L usirvJ the effecdve interest rat& Trade crèdltors ar8 otrAigations to payfor goods or seNÈces that havè acquired in th8 ordinary course of operatN>ns frtsTn suppliers. Amounts payab18 are dassified as currènt labilities if payment Is due withln one year or less. If not, they are presented as rrrant liabilities. Trade credltors are r8cognised initially al tr8nSaCtK prfce and subsequenty measured at amortised ctsst using the èffective interest mgthtml. D•r•eolllnltlon ol financlal Flnaneial liabilities are deTeColSed the charity5 (X)ntrathl obligation5 &xplr& or are discharg8d or cancelled. Employee bgnerrts The cost of any unuseLI holKlayenlltlement is recognisgd In1he perknd in vknich thè amployee's seNce8 are racelved. Tèmiinatlon beneffts are re(wnls8d imm6diatety as an exporK%e en the tharity Is dèmonstrably committed to t8rminate the employment of an empbjyee orto provld8 tamiination ben8ffts. R8tir•m•nt b•n•ffts Payments to defin8d ¢ontrlbution retirement benefil heMeS are charged as an gxpen5e ay Ihgy fall due. Page 10
The Vlllage Communlty Nursery Notes to the Accounts for the year ended 31 August 2025 2 Crltlcal accountlng estlmatgs In the application of the chantys accounUNJ FK)Itcies. trustees are required to makg judgèments, estimates and 8ssumpbons about the carrying amount of assets and liabilities that are not readily app8r8nt from other source5. The e5mateS and asswated assumptions arg based on historical experience and other factors that are considered lo be relov8nL Actud results may differ from thÈ$e esfjmates. Th& &stlmates and undYing assumptk)ns are r88w8 on an ongoing basis. ReWsng lo accounting es1imale5 are re¢cyJnisgd in the peThJd in which the esllmate is rèvised where the reViSn affgcts only that period: or in the period of the VISn and fuLure periods where the ro110n affects both current and fUbj peri(xls. 3 Incomlng re%>urces from Charltablè actfvldès 2025 2024 Nursery foss receNable Fundraising Govemmenl grants Other Incxjme and grdnts 378,871 310,191 378.871 310,191 Nursery running costs CapR41 grants amortisgd 4 Charhabh actfvitles Costs Total 2025 20243 Staff costs (see note 9) WeNare Premi89s costs Administrat'on costs Governanc8 costs Is88 note 6) 263.191 13,366 64,689 27,542 1,470 263,191 13.366 71,439 27,542 1,470 206,588 9,549 71,933 3,756 1,400 6,750 370,258 6.750 377,CKJ8 293,226 S Des¢rlptlon of charltable actmes costs Staff costs WÈges, Nl. agenGy staff aThJ p8n8v)n costs Wglfare Nursery materials and play 8quipm8n( fiNJd and refreshments Premlsas costs Rènt, rates and insurance, repairs an¢J maintenance.18undry. cJ8aning aThJ wastg dlsposal, deprecialK)n and aMOrSat. Administr8b'on costs Printing, postage and stationory, tèl8pIM)ne and fax, prof&ssK)nal chargés, tr8v81 expenses, bank ch8rues, bad debts and incidental expenses. Page 11
The Vlllag8 Community Nursery Notes to the Accounts for the year ertded 31 August 2025 fj Supp¢)rt eosts Support Govomaneo costs 2025 2024 Accountancy ndèp8ndenl exarninaticjn 1,470 1,470 1,470 1,470 1,400 1,400 Analed be8e.. Charitable a¢lJvtties 1,470 1,470 1.4LK) 1.470 1.470 1,4( 7 Net movoment In lunds 2025 2024 Not movement in fijnds is sfat8d after tharg1{credngl. DeFY8elat*)n of owned tangiblg gss¢ts Operating lease charges 12,446 3,996 12,446 3,996 8 Trustsos. r•muneratlgn and bèneffts 2025 2024 Truste88' rgmun&ratton Trust0èS' Other benefits Y Staff eosts 2025 2024 Wages and salaries Temporarylagency stsff National insuranco Pension costs 227.420 31.634 3,701 436 263,1YI 173,045 25.351 8,CI72 120 206,588 AveTage nrnb ofempb)yees 15 12 No indivKIu81 ompbyee received remuneration in èxcess of £60,(W during the year. Page 12
The Vlllage Community Nursery Notes to the Accounts for the year onded 31 August 2025 10 Tanglbk* flxed ass•ts L•as•hotd Prorty Flxtures & aqulpmènt Total Cost Al 1 Sèptember 2024 Additions Disposals At 31 August 2025 237.990 113,883 351,873 237.990 113,883 351,873 Deprnciation At 1 Sept&mr 2024 Chorge for the year On disposals At 31 August 2025 226,736 11,253 112.244 410 338,980 11,663 237,989 112,654 350,643 Nat book valu• At 31 August 2025 1,229 1,230 At 31 August 2024 11.254 1,639 12.893 11 Flnanclal Instrumonts 2025 2024 Cang amount of fln8nd81 assèts Debt instrumÈnts m8asur8d at wst 28,647 19,978 Carwng arnwnl of financial liabilrtles Measured al amorbsed cosl 3,865 3,723 12 Debtor¥: amounts tsllitw due within gne year 2025 2024 Trade dèbtors Other d8blor8 Prepa8ftts and accrued incomo 1,751 1,751 13 CredFtor¥' amounts falling due within gne ye 202$ 2024 Trade creditots ¢m8ls Taxes and social security Deferred grdnl 2.768 1,097 1.680 2,tH3 3.865 3,723 Page 13
The Vlllage Communlty NuNry Noles to the Accounts for the year ended 31 August 2025 14 Ro$trictsd funds The incorng funds of the charity includ8 r8strict8d funds comprising the fdlowlng Un0xrnded balances of (lonations 8tMI grants hetd on trust for speafic purpos8S: At 0110912024 Re50ure•s gxpended At 3110812025 Rostrlcted funds Refurbishment grants 6.750 6,750 Roslricted Funds represènt grant funding receNed to exlervj and refvrbish th8 charitvs pr8iwiises. The expendtture has been G8pitaliwl under 11xed assets and & bèing depr8ciatèd In accordance vAth the accounting tlUeS at Th)le 1. The d8pr8dation is beirrfJ charged agalnsl Restricted Funds. 15 Movemènt In funds N•t movtment In funds Transfèrs bgtw•èn nds At 3110B12025 0110912D24 Unrtstrfclted funds G1 fund 24.149 1,863 26.012 Restrlcted funds Refurbishment grants 6.750 16,750) Totsl lunds 4,88 26.012 Net movement in fvnds, w)dud6d in the aty)Vg ale as ftlltrK'. Incomlng Resources expendod Mov•ment In funds Unre5trielt•d fvnds General fur 378.B71 3ri.008 1,863 Rastrfcted funds RefUiShment grants 6.750 (6,750) Total fund 378,871 383,758 4,887 16 Ultlmate controlllng party The charity is controlled by the directorsthst*s. Page 14
The Vlllage CommuDIty Nursgry Detailed Tradlng and Profit and Loss CoUnt for the year ended 31 August 2025 Year to 31-Aug 2025 Year to 314ug 2024 Charftablè Ineom• Nursery fees receivable Birffllngham Cty Coundl- fees Other grants 103,982 274,889 125,927 184,264 378,871 310,191 Charlt#ble oxpondftur• Wages and nat'onal insuranc Temporary staff Rent, rates, Ight & heal Training [rUranC8 Repairs and malrrtenance Laundry. Cleani & waste dispal Printing, postage & statk)nery Telephone and fax Equipm8nt expensed Nursery fo(Kl & r8fr8shm8nts Travel Legal & professlonal fees Accountsn¢y & boOkk¢erj Consultsncyfees Advertising and marketing Subscdplons Sundry expensès Depreclatlon 231,557 31.634 46,711 16.423 1.751 181.237 25,351 53,387 5,443 2,137 2.535 1.428 1,919 6,285 1.183 9,549 306 1.351 5.453 6.120 2.027 13.366 160 1.470 1,400 856 1,327 317 4.913 706 1,751 315 {1.T06) 377,008 1,863 293,226 16,965 Nel operating Ideflcmy surplus for the year Other income Net Ideficilll surplus fortho ar 16,965 Page 15
IRmark'. QWF2X4VQKG60wRcSsV5USIswCJwvRJ. Page 1 of 16 HM Revenue & Customs Tax Return for the period 0110912024 to 3110812025. This Is a copy of the infonnation that wlll be transmltted to the HM Revenue & Customs on¢e authorised by you. The Copy includes all completed supplementary pages & attachments. Before transmitbng the return (or amendment) information to HM Revenue & Customs using the HMRC online account, your tax adviser must provide you with 8 copy of your tax r8tum (or amended tax retum) information for yiyj to declare that the information is correct and com ete to the best of your knowl8dge and b&lief and approve submission to HM Revenue & Customs. If Y gfve false infomtstion or conc8al any part of your irtrcome or chargeable gains you may be liable to financial penamies. It is re(xtrmmended that you retsin a copy of the Tax Return lor amended tax retum inforrnationl transmed to HMRC. The HM Revenue & Customs IRmaTk number assigngJ lo your tax retum information is.. QWF2X4VQKG60WRYTC5SV5US15WCJVYRJ This numb8r appears on each page of this o)py, whith consecutively numbered from 1 to 16. The following details compiise the infomation to be sent dectronicalty: Name The Village Communty Nursery UTR 8826520890 Agent ReferenGe T062 Declaration l understand thal l advise James & Co C(sUtants Ltd that I hava approved this copy they will be entitled lo submit my retum (or amended retuml information using the HMRC online account. Where your Tax Return {or amended Tax Retuml contains a daim for a repayment and you require the repayment lo bo sent to your bank, building society or other nominee, the relevant questlon within the return lor amended rgturnl must be completed. Please note the receipt of th8se nomination details included with the other retum information received using the Online Service will be taken to be your fomal approval lo such a nornination for repayment purposes. Your signature confimis you have authorised HM Revenue & Customs lo make any repayment arising from Ihis retum to the nomlnee as detailed above. Signature Oate 23.DS 2oL