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 Informal￿n
Rep(*t of Ihe Trustees
st81am￿l of Trustees. Resp￿sibIl￿￿eS
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 ac￿rdanCe ￿ 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 appIl￿ble to eharitses preparing th￿r 8(xx)unts in accord8ncg wth the
Flnan¢ial R8POrting Standard applicable in Ihe UK and RepU￿C of Ird8ry1 IFRS 1021. (as amerTrd&
for accountiTha ￿riodS commenang from 1 January 2016)
Oblectlves and a￿vItIeS
The charlty8 obiBds are the provisM)n ofaffordable we-schocl and out of SCh￿A activrtl88 for
chlldren from Birningham aTrJ the SUrr￿Jndlng area. Th& pdicies adoptwj in furlherance of thès&
objects 8re the operation of The lfil￿g8 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
activIt￿S the charity should undortake.
Th8 Villag8 Communty Nursery, based on ￿ grounds of St Peterfs Urban Vlllage Trust has
continued Ils act￿lI18S ov8rth8 last year.
Achlevemtrnts and perlorn￿n¢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 Slgnrf￿anttY 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)ns￿erS
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 aco￿ties 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 r￿kS 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 Year￿th 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 a￿1 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 Un￿SS it is inappropri8tB to
presurne that th8 charita￿e company wll continue in op8iat#)n.
The law requiros that the trustees must t￿t 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 CoMpan￿S Act 2006 and (x)mpty with reguLgti(M)s made UTKler th8 Char51ies ACL
Thèy are also responstjle ￿ safeguarding the a￿tS ol ihe charity and hanc& for taking reasonable
steps for the K*eventK*n and d6tth of fraud and other Irra¢wlarthes.
The Trusts¢s are also responsiblè for the contents of the Trust8es' repxt, al￿ the Sta￿tory
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 InconsistenC￿S 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
p￿10d 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 trUst￿S are lobbied bythe 0￿sting trust9&9 and any applicants are approv￿1 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 prePara￿n of the flnanc4al sts*ments 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 c￿rIrM that l am qualtfied to undertake the &xamination because I
am a membèr of AssocrdlKJn of Ch8rfered Cer￿fi￿ 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
cOnneCt￿rn the exarnination giwng m8 fXUS8 to b￿￿ve 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 flnan￿al 5t8t8m8nts do not cornpty wth the accounlkng requirernents of Sec￿on 396 of thè
2008 Act olher than any requIrern￿t 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 prinTh￿eS
of the Statement of Recornrnènd8d Practice for a¢(￿u￿ting aml repcrttng by tha￿be$ applicable
I have no o)ncerns and havé (¥)mè across no other matters ill (￿nee￿on *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 Ch￿table A￿v[be5
378.871
378.871
310,191
Totsl Inpjmlng h$oureÈ8
378.871
378,871
310.191
RESOURCES EXPENDED
Charilable Acltvliles
377.008
6,7
383,758
307,378
Total Resou￿0$ 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 Fel￿d.
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
U￿￿trIcted 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 CL￿panY as al the end of the f￿an￿31 ye8r and of its incom1r￿ reSoU￿S
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 p￿ale 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 maM￿nd￿M 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 p￿pare 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 finan￿al stslements have been prepared under￿￿ hi9tod1￿I c¥)st convention. Th8 prir￿1Pal
occounb'ng policies adopted aro set out below.
Golng ¢oneem
Al the Ilmtr of appromng th8 finanaal statements, the Irustees have a reasonable eX￿Cts￿On that
th8 charity has adequate rgsources lo continue Sn operali)nal exislenco for the foreseeable futum.
Thus Ihg trustèes thntlnuè to adcyt the g￿ng 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 unl￿S 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 ￿$triCI0d fuThJs are set out in the notès to thè financAal statewnent5.
Endowment funds are subject lo spectfic wnditions by dc￿Or$ 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 reco￿13￿￿ on receipt or olhery*i5e 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
dIsc￿nts. 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 lh￿d 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.
Impalm￿nt of fixed assets
At each rep￿Ing 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 indica￿n exists. Ihe reo)v&rable amount of the asset is estimated in orderto deteminè the
extent of ¢he impairrnent loss Irf any).
Inta￿1ble 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$8$:
Ex￿ndItur& 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￿ be￿een the
sale proceeds and 1he carying value of the asset. and rec*JgnLwI 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 liab￿￿5.
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 liabl￿tieS are offset, wth the net amryjnts pres8TJtèd in the finanThal
statements, when thore Is a legally enfOry*ab￿ 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 l￿bIlIty sImukan￿jusIy.
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 meaSU￿d al the present Valu8 tsf th8 future re￿IP1S 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 pa￿￿￿nts discount9d at a market rate ol Intarast.
Flnanclal 1kabilit￿5 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 r￿rrant 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 deTeCo￿lSed the charity5 (X)ntrath￿l 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 e5￿mateS 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 und￿Ying assumptk)ns are r8￿8w8￿ on an ongoing basis. ReWs￿ng lo
accounting es1imale5 are re¢cyJnisgd in the peThJd in which the esllmate is rèvised where the
reViS￿n affgcts only that period: or in the period of the ￿VIS￿n and fuLure periods where the ro￿1￿10n
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 aMOr￿Sat￿.
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
Anal￿ed be￿8e￿..
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￿{cred￿ngl.
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 n￿rnb￿ 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
Pro￿rty
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&m￿r 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
Ca￿ng 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
Prepa￿￿8ftts 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 Un0x￿rnded
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 t￿lUeS 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
G￿￿￿1 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
RefU￿iShment 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
[r￿UranC8
Repairs and malrrtenance
Laundry. Cleani￿ & waste disp￿al
Printing, postage & statk)nery
Telephone and fax
Equipm8nt expensed
Nursery fo(Kl & r8fr8shm8nts
Travel
Legal & professlonal fees
Accountsn¢y & boOkk¢e￿r￿j
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'. QWF2X4VQKG60wR￿cSsV5USIswCJwvRJ. 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 transm￿ed 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(￿sU￿tants 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