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← Dallow Community Nursery

2025-03-31-accounts

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

CHARITY REGISTERED NUMBER: 1094592

DALLOW COMMUNITY NURSERY

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

HOLMES PEAT THORPE CHARTERED ACCOUNTANTS REGISTERED AUDITORS BASEPOINT BUSINESS & INNOVATION CENTRE 110 BUTTERFIELD GREAT MARLINGS LUTON LU2 8DL

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY FOR THE YEAR ENDED 31 MARCH 2025

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CONTENTS
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Trustees Report
Independent Examiner’s Report
Balance Sheet
Statement of Financial Activities
Notes		 Page
1
5
6
7
8

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Name: The Nursery is also known as 'Fun to Learn Nursery' & pre- school. The main focus of the work of the Nursery is to provide pre-school places for local children as well as offering a broad range of childcare and family support services.

Trustees: The trustees who served during the financial year and to the date the Report of the Trustees was signed were as follows

---------------Mrs Sajada Mahmood Chairperson Mrs Tazeem Akhtar ---------------Treasurer Mrs Kerri Hill ---------------Secretary and Ofsted Nominated Individual

Trustees are appointed by the Board of Trustees in general meeting. All Officers and members shall retire from office at each Annual General Meeting. Retiring officers are eligible for re-election.

Principal Office: Dallow Primary School Site Dallow Road Luton Bedfordshire LU1 1LZ Independent Examiner: Holmes Peat Thorpe Basepoint Business & Innovation Centre 110 Butterfield Great Marlings Luton LU2 8DL Bankers: Barclays Bank plc George Street Luton Beds Charity No: 1094592

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY REPORT OF THE TRUSTEES TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

Principal Objects and Activities:

The objects of the Charity, as stated in its constitution, are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:-

a) Offering appropriate play, education and care facilities, family learning and hours groups, together with the right of parents to take responsibility for and to become extended involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race culture, religion, means or ability.

b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas.

c) Instigation and adhering to and furthering the aims and objects of the pre-school learning alliance.

Aims:

From this it is understood that a prime aim of the organisation is to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the need of their children through community groups.

Strategies for achieving Principal Aims and Objectives

These are according to four ‘Core Activities’

  1. We plan our curriculum around ‘The Early Years Foundation Stage’ profile (EYFS).

  2. We monitor and evaluate our performance on a regular basis.

  3. We support staff through Induction and Supervision programmes. Staff undertake a training needs analysis to ensure they are getting the exact knowledge and training required. All staff are given training in compulsory area of learning such as ‘Safeguarding’ in accordance with all the latest guidelines.

  4. We encourage parental involvement in their child’s education and the running of the nursery. We ask for parents to participate in special activities such as baking, outings, sports. We actively encourage parents to become members of the committee. Parental involvement in the committee is vital to the nursery’s efficient operation.

Objectives and Public Benefit

In setting our objectives and planning our activities our trustees have given careful consideration to the Charity Commission’s general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education and fee-charging.

  1. Advice and Information:

To work in collaboration with Luton Council in providing parents with all the necessary information to embark upon training/ fun learning/stay and play sessions/visits to local areas of interest.

  1. Support: Children to excel in the nursery setting with all staff trained to a minimum of level 3 in Childcare.

  2. Learning: To ensure all staff continue training and support them through maintaining high standards of learning. To encourage staff to take further available training which is overall beneficial to the nursery setting. To regain ‘outstanding’ status with Ofsted.

  3. ICT Equipment: Provide IPads for use by nursery children under staff supervision.

  4. Marketing and PR: To invest further in the nursery website. Update to a more advance child profile tracking system – Nursery Story.

  5. Leadership and Management: Consolidate roles of Board member, Policy Review; Strategic; Review; Increase funding from other sources.

Page 1

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY REPORT OF THE TRUSTEES TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2025

Contribution of Volunteer:

The Charity continues to be grateful for the support of a small group of volunteers, who help with finance tasks and others who have made small contributions to reception and admin work during the year.

ACHIEVEMENTS AND PERFORMANCE

Performance against objectives for the year:

Main Achievements for the year

Relevant Factors

Other factors, both within and outside our control, are as shown in the analysis below:

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Strengths Areas for Development
Good ofsted rating * To continue to attract new parents in joining the committee
 Strong staff team whose efforts are recognised further every year.
with the introduction of a new senior practitioner role. * Building repairs and maintenance constant on ageing premises.
Good * To work with children in attaining higher levels in Maths and
 Excellent indoor/outdoor facilities
Literacy which are currently low.
Additional large outdoor play area
Opportunities Challenges
children into the area.New housing development to bring more families/ * Several childcare providers in the area. The setting is situated in a deprived area where majority of
 We plan in future to rebuild the setting with brick and parents are unable to afford childcare fees.
extend the size to create more spaces for children. * Increase in national living wage means staff pay scales will need
This would be subject to planning permission. to be amended to accommodate this.
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FINANCIAL REVIEW

Overview for the year:

The charity has continued building the nursery provision, which together with its grant funding has enabled the charity to further stabilise its resources. The trustees will continue to secure a strong financial base to enable the nursery to achieve its objectives.

Reserves Policy:

We are endeavouring to build up a reserve to enable us to pay six months expenses should no income be available. We will also endeavour to set aside money for the future rebuild of the nursery subject to planning permission.

Principal Funding Sources:

Grant funding from Nursery Education fund has been used in funding salaries and wages and providing resources in connection the principal objective of the charity.

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Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY REPORT OF THE TRUSTEES TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2025

PLANS FOR THE FUTURE YEARS

The charity has been in operation for over 20 years and has built a good community nursery provision. This has been possible due to nursery education grants received. In addition nursery fees have been received from the parents of children using the facilities. Owing to the success of this provision the charity looks to consolidate this position before looking to add to this activity.

The nursery trustees will continue to ensure sustainability, and prudent spending will be sought to overcome funding cutbacks. The nursery will look at ways of the best possible service and facilities for the children attending, their families, and the local Dallow Community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution:

Dallow Community Nursery is a registered charity. It is governed by the Pre-School Learning Alliance Constitution it adopted on 6 November 2012. In setting our objectives and planning our activities our Governors have given careful consideration to the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education and fee-charging.

Organisational Structure:

The Charity is wholly based in Luton, Bedfordshire. The Trustees meet once at term to determine the policy and strategy of the Charity. Should it be necessary, the trustees will hold further meetings as and when required. The day-to-day management of the Charity is delegated to the Nursery Managers Kerri Hill and Natasha Whitty.

Decision Making:

The Trustees of the company who served during the year are listed with the legal and administrative details.

Policy and Strategy are decided by the trustees following consultation with staff. Decisions regarding daily delivery of services in line with Board decisions are delegated to the Nursery Manager and Senior staff. Trustees expect staff to keep them informed of potential opportunities and challenges which may lead to new developments.

The Constitution requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year. In preparing these financial statements, the trustees are required to -

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the relevant law. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY

REPORT OF THE TRUSTEES TO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2025

Trustee Recruitment & Training:

Suitable nominees, according to the regulations covered by the constitution, are introduced to the work of the charity and meet with the Nursery Manager, staff and a Board Member prior to submission for consideration by the Board. The Charity aims, as far as possible, to include a wide range of skills and representation from the local community which it serves. Where possible, new Board Members take part in the daily work of the charity in order to understand the range undertaken and the nature of the client-group served. All receive Charity Commission guidelines on their legal role and copies of the charity’s policies. All trustees and staff take part in a joint training and strategy day annually.

Wider Relations:

The charity is not part of any other wider network or any relationships with other charity or organisation.

Risk Review:

The Trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems are in place to mitigate our exposure to the major risks. These procedures are periodically reviewed.

Reference and Administration information is shown as a separate page at the front of these accounts.

Approved by the Trustees and signed on 19 November 2025 on their behalf by

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.........................................................
eeD3F3EF297984433... by: .
Trustee
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Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

INDEPENDENT EXAMINERS REPORT TO THE MEMBERS OF DALLOW COMMUNITY NURSERY FOR THE YEAR ENDED 31 MARCH 2025

I report on the accounts of the Nursery for the year ended 31 March 2025 on pages 6 to 13.

Respective responsibilities of the Trustees and Examiners

The members' are responsibilities for the preparation of the accounts. The members consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants England and Wales.

It is our responsibility to

Basis of examiner’s statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with our examination, no matter has come to our attention

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed by: ......................................... [JairDFA92D2A706E4D6...Sarmad Javaria Sarmad F.C.A. Holmes Peat Thorpe Chartered Accountants

Basepoint Business Centre 110 Butterfield Great Marlings LUTON Beds LU2 8DL

Dated: 19 November 2025

Page 5

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY

BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 6 - -
Current Assets
Cash at Bank and in Hand 293,342 353,128
Creditors 293,342 353,128
Amounts falling due within one year 7 6,525 72,004
Net Current Assets 286,817 281,124
Total assets less current liabilities 286,817 281,124
Net assets 286,817 281,124
Capital funds
Restricted funds - -
Unrestricted Funds
Designated Funds 140,000 140,000
General Reserves 146,817 141,124
286,817 281,124
Total funds 286,817 281,124

Approved by the trustees on 19 November 2025 and signed on its behalf by -

....................................... eeD3F3EF297984433... by: . Trustee

The annexed notes form part of these financial statements.

Page 6

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note Restricted Unrestricted Total Total
Fund Fund Fund Fund
2025 2024
£ £ £ £
Incoming Resources
Incoming Resources from Generated Funds
Voluntary Income
Grant Income 3 330,117 - 330,117 324,511
Investment Income - 1,701 1,701 1,520
Incoming Resources from Charitable Activities
Nursery Fees - 3,849 3,849 7,158
Other Incoming Resources
Milk Refund - 503 503 858
Apprentice Payment - 500 500 2,000
Lunch - - 1,257
School trip - 2,005 2,005 885
Sundry Income - 165 165 1,752
Total Incoming Resources 330,117 8,723 338,840 339,941
Resources Expended
Charitable Activities 4 330,117 3,030 333,148 328,416
Total Resources Expended 330,117 3,030 333,148 328,416
Net movement in funds - 5,693 5,693 11,525
Total funds brought forward - 281,124 281,124 269,599
Total funds carried forward - 286,817 286,817 281,124

Details of resources used are given in the notes to the financial statements.

Page 7

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

  1. The principal accounting policies adopted, judgements and key sources of estimation in the preparation of the financial statements are as follows:

Basis of Accounting – The financial statements have been prepared in accordance with the Accounting and Reporting by Charities – Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the United Kingdom and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), effective 1 January 2015; Financial Reporting Standards applicable in the United Kingdom and Republic of Ireland (FRS 102); and the Charities Act 2011.

Separate Funds – Incoming and outgoing resources are split between restricted funds and other unrestricted funds. Closing funds are categorised in the same way.

*** Restricted Funds** – These are funds subject to specific trusts which may have been declared by the funders or with their authority (e.g. in a public appeal), but still within the objects of Fun to Learn Nursery. They may be restricted income funds, which are expendable at the discretion of the trustees in furtherance of a particular project or objective of Fun to Learn Nursery. The restricted funds of the charity are detailed in note 14.

*** Unrestricted Funds** – These are expendable at the discretion of the trustees in the furtherance of the objects of Fun to Learn Nursery.

Grants Receivable – Grants receivable are recognised in the Statement of Financial Activities when the conditions for receipt have been complied with. Grants receivable in respect of certain activities are paid in relation to a given period such as a year and in these circumstances the grants are deferred to the extent that they relate to future accounting periods.

Grants received for specific projects are accounted for as restricted funds.

Those grants that have conditions attached, and for example are provided to deliver a service and therefore are similar in economic terms to trading income, are included within Incoming resources from charitable activities.

Incoming Resources from Charitable Activities – Income from charitable activities is included in the year in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Investment Income – Bank and building society interest is included when receivable by the charity.

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Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025

Resources Expended – Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT that cannot be recovered, and it is reported as part of the expenditure to which it relates.

Expenditure that is directly attributable to specific activities has been included in those cost categories. Other costs, which are attributable to more than one activity, are apportioned across cost categories based on an estimate of proportion of staff time spent on those activities.

Charitable Activities – These are the direct and indirect costs of Fun to Learn Nursery’s work to meet its charitable objectives. They include the costs of core services. The independent examiners’ remuneration of £3,410 (2024:£3,410).

Tangible Fixed Assets – Tangible fixed assets are included at original cost less accumulated depreciation. Depreciation on Fixed Assets is calculated so as to write off their cost over their expected useful lives, which is assumed to be three years (straight line) for IT Equipment, and for Furniture and Fittings. Only expenditure on fixed assets exceeding £100 per item is capitalised, with the exception of the bulk purchase of assets.

Cash at Bank and in Hand – includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit account or similar account.

Creditors and provisions – are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension Costs – The charity has a group personal pension plan. Contributions are charged to the Statement of financial activities as they become payable.

Legal Status – The charity is a Nursery and Children’s Centre which is unincorporated and governed by its constitution.

Page 9

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025

Staff costs

The aggregate payroll costs were as follows

Wages and salaries 2025
£
280,073		 2024
£
240,997

The average number of full-time staff amounted to 17 (31 March 2024: 9)

No employees had emoluments in excess of £60,000.

3. Grant Income

Nursery Education Grant
Early years funding
Other small grants		 Restricted
Unrestricted
Fund
Fund
£
£
316,617
-
13,500
-
-
8,723
330,117
8,723		 Total
Fund
2025
£
316,617
13,500
8,723
338,840		 Total
Fund
2024
£
278,641
45,870
15,431
339,942

Page 10

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025

4Charitable Activities

Wages
Employers NIC
Staff Pensions
Canteen Expenses
Milk
Training Costs
Education Resources
Payroll Service
Light and heat
Insurance
Repairs to Premises
Subscriptions
Telephone
Postage and Stationery
Storage
Cleaning
Accountancy and Audit
Outgoing Gifts
Sundry Expenses
Bank Charges		 Restricted
Unrestricted
Fund
Fund
£
£
234,607
-
34,532
-
10,934
-
1,953
-
895
-
306
-
4,231
-
2,098
-
1,149
30
3,546
512
22,825
2,143
1,897
50
1,551
41
374
10
-
-
4,006
106
3,114
82
1,862
49
128
3
111
3
330,117
3,030		 Total
Fund
2025
£
234,607
34,532
10,934
1,953
895
306
4,231
2,098
1,179
4,058
24,968
1,947
1,592
384
-
4,111
3,196
1,911
132
114
333,148		 Total
Fund
2024
£
208,047
23,800
9,149
1,455
532
469
9,247
1,924
523
3,675
56,366
1,892
1,788
2,181
-
2,193
3,386
1,126
542
121
328,416

Page 11

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025

Tangible fixed assets

Tangible fixed assets
Cost:
As at I April 2024
Additions
As at 31 March 2025
Depreciation
As at I April 2024
Charge for the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 31 March 2024
Creditors
Amounts falling due within one year
Deferred Income
Tax and Social Security
Accruals
Pensions		 Computer
£
7,981
-
7,981
7,981
-
7,981
-
-
2025
£
-
3,001
2,700
825
6,525		 Equipment
£
36,339
-
36,339
36,339
-
36,339
-
-		 Total
£
44,320
-
44,320
44,320
-
44,320
-
-
2024
£
65,913
2,610
2,700
781
72,004

Page 12

Docusign Envelope ID: B6A45195-F1E8-47F4-95A6-3FBB71218048

DALLOW COMMUNITY NURSERY

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 MARCH 2025

Analysis of Net Assets between Funds

Tangible Fixed Assets
Current Assets
Current Liabilities
Designated funds
3 months costs
Asset replacement
Computers
Equipment
Repairs and Maintenance
Lease renewal
9. Restricted Funds
Nursery Education Grant
Early Years Funding		 Restricted
Fund
£
-
-
-
-		 Unrestricted
Total
Total
Fund
Fund
Fund
2025
2024
£
£
£
-
-
-
293,342
293,342
353,128
(6,525)
(6,525)
(72,004)
286,817
286,817
281,124
95,000
5,000
30,000
5,000
5,000
140,000
Balance
Income
Expenditure
Balance
B/F
in year
in year
C/F
-
316,617
316,617
-
-
13,500
13,500
-
-
330,117
330,117
-

Grants received were for the provisions of Nursery Education. These monies were used directly on that provision.

Trustees Remuneration and Expenses

No remuneration directly or indirectly out of the funds of the Charity was paid or payable for the year to any trustee or to any person or persons known to be connected with them.

No reimbursement of expenses has been made or is due to be made to any of the trustees in respect of the year.

Page 13