Company reglstration number IM655015 IEngland and Walesl
Charity regi5tratlon number 1096593 IEn8land and Wales)
BOLTON NURSERY LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

BOLTON NURSERY LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee5
D Tinkler
K Alli50n
K Bennett
R Faustino
C Morphet
S Parkington
I Wilson
(Appointed 7 May 20251
Secretary
D Tinkler
Country of Incorporation
United Kingdom
IEngland and Wales)
04655025
Charity re8lStratlon
En8land and Wale5
1096593
Principal address
Colby Lane
Bolton
Appleby In Westrnorland
Cumbrla
CA16 6AW
Registered office
Colby Lane
Bolton
Appleby In We5tmorland
Cumbria
CA16 GAW
Independent examiner
David Andrew Liddle BAIHonsl, FCA
4 Mason Court
Gillan Way
Penrith 40 Business Park
Penrith
Cumbria
CAII 9GR

BOLTON NURSERY LTD
CONTENTS
Page
Tru5tees' report
Independent examiner's report
Statement Df financial activitie5
Statement of financlal position
Notes to the financial statements
10-18

BOLTON NURSERY LTD
TRUSTEES, REPORT (INCLUDING DIRE￿oRs, REPORT)
FOR THE YEAR ENDED 31 JUL Y 2025
The trustees, who are also the directors lor the purposes of company law. present their annual report and financial statements
for the year ended 31 July 202S.
The finantial statement5 have been prepared in accordance with the accountlng policies set out in note I to the financial
5taternent5 and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by
Charitie5.' Staternent of Recommended Pract1ce applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applic8ble in the iJK and Republic ol Ireland IFRS 1021 (effective l January 20191.
Oblectives and activitles
The Charity's object51"the Objects-l are to enhance the devèlopment and education of chlldren primarily under statutory
school 6ge by encouraging parents to vnder5tand and provide for the needs of thelr children throu8h comrnunity groups ènd
by..
Offering appropriate childcare facilities and trainlng course5, tO8ether with the ri8hts of parents to take responsibility
for and to become involved in the activitie5 of such groups, ensurin8 that such group5 offer opportunitie5 for all
children regardles5 of race, culture, religion or means.
Encouragingthe study of the needs of such children and thelr familie5 and promotSn8 public interest in and recognition
of such needs in the local area.
Public benefit
All our charitable activities locus on the provision of appropriate childeare for children from 3 months to 11 years old and are
all undertaken havin8 referred the Charity Commission's general guidance on public benefit.
Review of activities
Bolton Nursery was re-est8blished at Bolton Memorial Hall in 1994 by a group of parents who realised that their children
deserved a good pre-school foundation in the form of a Mothers and Toddlers Group. By 1998 Bolton Nursery was thriving and
the Committee extended services to offer three Nursery Grant sessions per week. Attendance wa5 open to all children
regardless of geographical location.
Research conducted by the Nursery in 2002 showed a demand existed in the area for f1vÉ Nursery Grant sessions per week a5
well as wrap-around care, tull day care foryounger children, before and after school care for prirnary a8ed children 3nd holidav
care. As such. the Nursery Committee decided to obtain funding for a purptsse-buSlt nursery. The Charity now has a purp05e-
built 35-place Ofsted registered, full day care nursery buildin8 and play area sited on Bolton Primary School Grounds.
The Charity strives to ensure that the5tandard of care provided 15 at a consistentty high level. We contlnuetof(KUS on marketing
our services, recruiting new members and children, and continue to train and develop our staff.
We continue to hold regular fundraising events such as a coffee morning and car wash. The children tontlnue to enjoy a varletv
of experiences durin8 their time with u5 as they start their journey through education.

BOLTON NURSERY LTD
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2025
Achlevement5 and performance
Review of the year
In September 2024 we started our year with our Ins￿ day on 02109124. A really useful day to get together as a team and plan
the environment ready for the term/ year ahead.
On the 16/09124 we upgraded our door system to a much safer and more efficient 5V5tem wlth a camera and self-locking
System.
On 26109124 staff CPD trainin8 was kicked off with Anne, Becca and Phoebe golng on supportln8 young children's behaviour.
And on the 27109124 Kaya tynd Sarah a5 DSL and Deputy DSL completed their level 3 safeguardin8 training,
n October we restarted our vi51tS to the church for our JAM Ilesus and Mel sessions wlth our pre-school. We also started our
transition to Bolton Primary School for our cohort of 2025.
Steph a150 completed the Power of play with bable5 traSnln8 on 09110124 and Kaya started her Level 3 SENCO course. We also
had our ba85 2 School co51ectlon fundraiser.
On 17110124 all the staff completed their first aid refresher course.
The second week of November brou8ht world nursery rhyme week.
The managers and SENCO network cluster meetlnBS a150 restarted for the year, which 1$ 8 great opportunity for networking as
well as learning.
On 20111124 Steph completed her baby room leaders course.
The beginninB of December brought the staffs well deserved Christmas Party in Penrith 8nd the pre-schools panto trip to
Rhe8ed.
On the 11112124 the committee had thelr final rneeting/ Christmas lunch.
The last week of term wa5 a busy one with Raziamatazz doing the children's Christrna5 party. Christmas dlnner day and our pre-
school Nativity.
In February the council completed the annual Lisey 3 audit with Kaya to ensure nursery Ss Ofsted compliant and to offer any
advice.
On the 06103125 we had our AGM and waved goodbye to many of our lon8 Standin8 committee members.
At the be8innSng of April 5am Parkington (the new chair of committee) Spent some tlrne talkinB to and shadowSng the
mana8ement team at nursery.
On 02104125 Becca completed Good Aut15m Practice and Kaya completed early help ès5es5ment training.
The 06105125 we cornpleted our little waddle sponsored walk which was a8ain a very successful fundraiser.
At the end of June tsur swimmln8 lessons at woggle 808gle commenced for our pre-school.
To finish the year July brought a busy month we had successful baby room and two year old trlps tts the Maize Maze and the
Wildlife Oasis.
We finished the month with Sport5 day. Leavers trip to Da15cone farm park and graduatSon for tsur pre-school group.

BOLTON NURSERY LTD
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2025
We are very much looking forward to an excitlng 2025- 2026..
Thls comlng will continue to be a year focused on investing in our buildin8 and ensuring we are fit lor purpose for the future.
We are committed to remaining financially stable even given th£ pressures of Increasin8 Costs.
If you have any questions, or would like more Information on the above please do not hesitate to contact me. or request via
Famly to see a copy of the independently examined flnanclal statement5 which are held in the office at all times.

BOLTON NURSERY LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2025
Financial revlew
The debtors list remalns low and generally cleared In arrears. Offiee manager is keeping on top of this wlth re8ular
communication to debtor.
In terms of fundraisin& the nursery has had a few successful fundrai5er5 but unfortunately some which had to be cantelled,
however rnore emphasi5 on regular fundraiser5 15 planned for this upcoming ye8r. This will allDW for more regular trips and the
upkeep of the nyrsing buildSng until the new build plannin8 perrnission5 15 e5tabli5hed.
The nursery contlnues to be over-subscribed with 8 waltin8 list.
The management, committee and staff work hard which allows for the continued success of the nursery.
The level of unrestricted funds atthe end of the year stood at a healthy £217,56712024.. £166,7041 and restricted funds £34,296
12024.. £41,357).
Reserves poliry
The Trustees formally rnonitor progress against the nursery's Strate8lc objectives quarterly, however potential and real rlsks are
antSclpated, Monitored and acted upon a5 required. Future occupancy demand for the nursery is dependent on population
cycles and competition from private nurseries. The nursery continues to be a popular choice for local residents and most age
groups are almost full to capacitv.
The Trustees target is a level of free reserves equal to three months tradin8 incorne. currently equivalent to £50,000. Free
reserve5 are above the tar8et level. We increased this from E30,000 during the last financial year due to increased wages costs.
TheTrustees will continueto c105ely monitor this. £50,000 is held in a separ3te account. As wa8es and the cost of living increases
this amount may need to be increased.
Irjvestment policy
Under the memorandurn and articles ol association. the charlry ha5 the power to make any Investment that the Trustees see
StYu¢ture, ¥overnan¢e and management
Constitution
The charity Is a company limited by guarantee and 15 governed by its Memorandum of Assoclatlon and Articles. The member5
of the company are the Trustees a5 named above. In the everit of the company belng wound up. the liability in respect of the
8uarantee 15 limited to £1 per m£rnber of the company.
If upon windln8 up or dissolutlon of the charky there remain any as5et5. after the satlsfaction of all debt5 and liabilities, the
a55etS shall be transferred to some other charitable body or bodies having similar objects to the charity.

BOLTON NURSERY LTD
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) ICONTINUEDI
FOR THE YEAR ENDED 31 JUL Y2025
The trustees, who are also the directors lor the purpose ol Company law, and who served during the year and up to the date of
signature of the financial statements were,.
K Macfarlane
H Somervllle
D Tinkler
K Alli50n
K Bennett
A Roberts
R Faustino
C Morphet
S Parklngton
I Wilson
IResi8ned 7 May 20251
IReslgned 7 May 20251
(Resigned 7 May 20251
(Appointed 7 May 20251
Recruitment and oppointment of trustees
The management of the company Is the responsibility of the Trustee5 who are elected and co-opted under the Articles of
Association.
As Set out In the Articles of Assoclation the Trustee5 are elected for a three year term by the Nursery's members Irnernbers
being anyone that Uses the services the nursery offers) with no more than one-third of them retlring at any given AGM. The
idea is th8t the longest Serving Trustee is the first to retire.
Organistytionol structure
A board of frustee5, currently consisting of seven members Iminlmum three mernber5, no maximum number) administer the
charity. A Manager, Senior Practitioner, a Foundation Stage Practwtioner, Nursery As515tantS 8nd an Office Mana8er are
employed for the day-to-day operations of the charity.
The Trustee5 work closely with the nursery management to ensure the charity runs effectively and efficiently. Staff appraisals
are done annually Supported by regular development d1scussions. Staf* meet twice yearly with Trustees and management meet
bi-monthly. Questionnaires are sent to all parents asking for their views on the sèrvice provided and sugge5tlons for Sts
improvement.
Inductlon ond trolnlng of trustEes
New Trustee5 are shown a copy of the Charity's Articles ol Association and advised on the policy, procedure and re5ponsibilitie5
ot the Charity under the Charities Act.
Other motters
Pay policy lor senior staff
TheTrustees considerthat the Board and the Senior Management Team comprise the key management personnel of the Charty
in charge of directinB and controllin8, running and operating the Charity on a day to day ba515. All Trustees give of their time
freely and no Trustee received rernuneration or reirnbursement of expenses during the year.
The pay of the senlor staff Ss reV￿eWed annually and are subject to affordabilityp job evaluation and necessary rnarket
adjustment.
Risk mana8ement
The Trustees have assessed the major risks to which the company is exposed, in particular those related to operations and
finances of the cornpany, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

BOLTON NURSERY LTD
TRUSTEES, REPORT {INCLUDING DIREcfoRS' REPORT) ICONTINUEDI
FOR THE YEAR ENDED 31 JUL Y2025
The trustees, report was approved by the Board of Trustees.
ustino
Treo$urer
Date..

BOLTON NURSERY LTD
INDEPENDENT EXAMINER'S REPORT
TOTHE TRUSTEES OF BOLTON NURSERY LTD
I report to the trustees on my examination of the flnancial statements ol eolton Nursery Ltd (the chorityl for the year ended 31
ju￿ 2025.
Responslbilitie$ and basls of report
As the trustees of the charity land also lis directors for the purposes of company lawli you are responsible for the preparatlon
of the financial statements in accordance wSth the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the eharity are not required to be audrf(ed under Part 16 of the
Companies Act 2006 and are eligible for independent examination. 1 report in respect of my exarninatlon of the charitV'5
financial statements carried out under Section 145 of the Charities Act 2011. In carrying out my examination I have followed
the Directions glven by the Charity Comrni5sion under section 14515llbl of the Charities Act 2011.
Independent examlner's staternent
Since the charity's gr05s income exceeded £250.000. the independent examiner must be a member of a body listed in section
145 of the Ch3rities Act 2011. 1 confirm that l am Qualified to undertake the exarnination because l arn a mernber of the Institute
of Chartered Accountants in England and Wales, which is one of the listed bodie5.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination
giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statement5 do not accord with those records., or
the financial statements do not comply with the accounting requirements of Section 396 of the Companies Act 2006 other
than any requirement that the financial statement5 give a true and fair view. which is not a matter considered 85 part of
an independent examination.. or
the financial Statements have not been prepared in accordance with the methods and principles ol the Statement of
Recommended Practice for accounting and reportln8 by charities applicable to charities preparing their financial
statements in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other rnatters in tonnection with the examination to which attentlon should be
drawn in this report in order to enable a proper understanding of the financial statements to be re3ched.
Davld Andrew Llddlé BAIHonsl, FCA
4 Mason Court
Gillan Way
Penrith 40 Business Park
Penrlth
Cumbria
CAII 9GR
D8tÈ',
111,u

BOLTON NURSERY LTD
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JUL Y2025
Unrestrlrted
funds
2025
Restrlcted
funds
2025
Total
Unrestricted
funds
2024
Restrlctèd
funds
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Charitable activitie5
Other tradin8 activitles
Investment5
942
321,927
1,883
3.688
942
321,927
1,883
3,688
12,357
258.132
1,873
1.372
6,194
18,551
258,132
1,873
1,372
Total Income
328.440
328.440
273,734
6,194
279,928
Expenditure on:
Raising fund5
CharStable activltie5
1,883
275,694
1,883
282,755
1,873
244.236
1,873
257.567
7,061
13,331
Toial expendlture
277,577
7,061
284.638
246,109
13.331
259,440
Net incomelle¥pendltuTel and
movement In funds
50,863
17.0611
43,802
27,625
17,1371
20.488
Re¢onciliztlon of funds:
Fund balances at l Au8USt 2024
166,704
41,357
208,061
139.079
48,494
187,573
Fund balances at 31 July 2025
217,567
34.296
251.863
166.704
41.357
208,061
The statement of financial aCt￿ltIeS includes all Bains and losses recognlsed in the year. All incorne and expendlture derive from
continuing actlvitie5.
The note5 on pages 10 to 18 form part of these financial statements.

BOLTON NURSERY LTD
STATEMENT OF FINANCIAL POSITION
ASAT31 JULY2025
2025
2024
Notes
Flxed assets
Tangible assets
15
35.816
43.322
Current assets
Debtors
Cash at bank and in hand
16
12,900
215,832
15,490
160,402
228,732
112.6851
175,892
111,1531
Creditots: amounts falllng due within onè year
17
Net current asset5
216,047
164.739
Total asset5 le55 current liabilities
251,863
208.061
The funds of the ¢harlty
Restricted income funds
Unrestricted funds
19
20
34,296
217,567
41,357
166,704
251,863
208,061
The notes on pa8es 10 to 18 fom) part of these financial statements.
The company is entitled to the exemption from the audlt requirement contained in section 477 of the Cornpènies Aet 2006, for
the year ended 31 July 2025.
The directors aeknowled8e thelr responsibilities for complying with the requirement5 of the Companies Act 2006 with respect
to accounting records and the preparation of financial 5taternents.
The members have not requlredthe companyto obiain an audit of its financial statements forthe year in question in accordance
with section 476.
These financial statements have been prepared in accordance with the provisions applicable to cornpanies subjett to the small
companies re8irne.
The fSnancial statements were approved by the trustees on
Ustino
Treasurer

BOLTON NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JUL Y2025
Accountln8 pollde5
Charity Information
Bolton Nursery Ltd is a public benefit entity and a private company limited by guarantee incorporated in En8land and
Wales. The registered office 15 Colby Lane, Bolton. Appleby In Westmorland. Cumbrla, CA16 6AW.
1.1 8asis of preparation
The financial statements have been prepared In accordance with the charity's governing document, the Companies Act
2006. FRS 102 'The Financlal Reporting standard applicable in the UK and Republic of Ireland" I'FRS 102,1 and the
Charities 50RP "Accounting and Reportlng by Charities.. Statement ol Recommended Practice applicable to charities
preparin8their accounts in accordance with the Financial Reportlll8 Standard appllcable in the UK and Republic of Ireland
IFRS 1021" (effective l January 20191. The charity 15 a Public Benefit Entity as defined by FRS 102.
The charity has taken adv3ntage of the provislons in the SOAP for charities not to prepare a statement of Cash Flows.
The flnancial statements Sre prepared in sterling, which is the functional currency of the charlty. Monetary amounts in
these financial staternents are rounded to the nearest £.
The financlal Statements have been prepared under the hi5torlcal cost convention. The prSncipal accountin8 policie5
adopted are Set out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reè50nable expectation that the charlty has
adequate resource5 to continue in operational existence for the foresee3ble future. Thus the trustees contlnue to adopt
the going concern basls of accountin8 in preparlng the financi81 statements.
1.3 Charltable funds
Unrestricted fund5 are available for use at the discretion of the tru5tee5 in furtherance of thelr eharltable oblectlves.
Restricted fund5 are subject tts speciflc conditions by donors or Erantor5 as to how they may be used. The purpose5 and
uses of the restricted funds are set out in the notes to the flnancial statements.
Endowment fund5 are subject to specific condStlon5 by donors that the capital must be maintained by the charltv.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performanee condltSons have been met, the
amounts can be measured reliably, and it Is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the
donation, unless performance condltion5 requlre deferral of the amount. Income tax recoverable in re13tion to donations
received under Gift Aid or deeds of covenani Is recognised at the tirne of the dtsnat￿on.
Le8acies are recognised on receipt or otherwise if the charity h35 been notified of an impending distributlon, the 3mount
is known. and receipt is expected. If the amount Is not known. the legacy 15 treated as a contingent assei.

BOLTON NURSERY LTD
NOTESTO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 JUL Y2025
Accountlng policies
1.5 Expenditure
Expenditure is recognised once there 15 a legal or constructive oblieatlon to transfer economic benefit to a third party*1t
is prob3ble that a transfer of economic benefits will be reouired in settlement, and the amount of the obligation can be
measured reliably.
Expenditure is classified by attivity. The costs of each activity are made up of ihe total ol direct costs and shared costs,
includinB support Costs involved in undertaking each activity. Direct costs attrlbutable to a single actlvlty are 311ocated
direcrly to that activity. Shared Costs which contribute to more than one activity and support costs which are not
attributable to a Single activity are apportioned between those activities on a basis conslstent with the use of resources.
Central staff costs are allocated on the basis of time spent, and depreciation charge5 are allocated on the portion of the
asset's use.
1.6 Tan8ible ffixed a55ets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of depreciation
and any impairment1055es.
Oepreciation is recognised so as to write off the cost or valuation of assets less their resldual v31ue5 over thelr useful lives
on the following bases..
Leasehold land and buildines
Plant and equipment
Computers
strai8ht line over the life of the lease
15% reducing balance
3 years straight line
The gain or loss arising on the disposal of an asset is determined as the dlfference between the sale proceeds and the
carrying value of the asset, and is recogni5ed in the statement of financial actSvltles.
P5ant & Machinery and Computer Equipment costlng less than £250 3re not capltalised but written off to the income and
expenditure account as incurred.
1.7 Impalrmènt of fixed assets
At each reporting end date, the charity review5 the carrying amounts of its tangible assets to determine whether there is
any indication that those a55et5 have suffered an impairment loss. If any such indication exists, the recoverable amount
of the asset is estimated in order to determine the extent of thè impairment loss lif any).
1.8 Cash and ¢a$h equlvalents
Cash and cash equivalents include cash in hand. dep05fts held at call with banks. tsthershort-term liquid investments with
original m8turitie5 of three months or les5, and bank overdrafts. Bank overdrafts are shown within borrowings in current
1.9 Finantial instruments
The charity has elected tts apply the provisions of Section Il'Basic Financial In5trurnents' and Section 12'0ther Finaneial
Instruments 15sue5' of FRS 102 to all ol its financial instruments.
Financlal instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual
provisions of the instrument.
Financial assets and liabilitles are offset, with the net amounts presented in the financial statements. when there is a
legally enforce3b1e right to Set off the recognised amount5 and there is an intention to settle on a net basis or to realise
the asset and settle the liability Simultaneously.

BOLTON NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 JUL Y2025
Accountln8 polltles
Boslcflnanclts1055ets
Basic financial assets, which include debtors and cash and bank balances, are inltially rneasured at transactlon prlce
including transaction costs and are Subsequently carried at amortised c05t using the effective interest method unless the
arrangement constitutes g financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets elas5ified as receivable within oneyear are not amortised.
Bosi¢Alnunclol Ilablllrfes
Basic financial Ilabllities, including creditors and bank loans are initially recognSsed at transartion price unle55 the
arrangement constitute5 a financing transactlon, where the debt instrument is measured at the present value of the
future payments discounted at a market rate of interest. Financlal liabilities classSfied a5 payable wlthin one year are not
amortlsed.
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired In the ordinary course of operations
from suppliers. Amount5 payable are classlfied as current liabilitie5 if payment is due within one year or le55. If not. they
are presented as non-current liabilitles, Trade creditors are recogni5ed Initially at transaction price and subsequently
measured at amortised c05t Using the effective interest rnethod.
Dere￿OnI￿on oAAlnon¢lallitrbAlities
Financial liabilities are derecognised when the charity's contractual obll8atlons expire or are discharged or cancelled.
1.10 ftetlrement benefits
Payrnents to defined contribution retirement benefit schemes are charged as an expense as they 1811 due. Prepaid
contribution5 are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or
cash refund.
Crltlcal accountlng estimate5 and lud8ements
In the applicatlon of the charlty'5 accountin8 policie5. the trustees are required ro make judgements, estimate5 and
a5SUmPtions about the carryin8 amount of assets and liabilitle5 that are noi readily apparent from other 50urce5. The
estlmate5 and associated assumptions are based on hlstorical experience and other factors that are considered to be
relevant. Actual Te5ults may differ from these estimates.
The estimate5 and underlyin8 assumptions are reviewed on an ongoing basls. Revision5 to accountlng estirnates are
recognised in the period in which the estimate 15 revised where the revision affects only that period, or in the period ol
the revision and future period5 where the revision affetts both current and future periods.
Income from donatSons and legacles
Unrestrlcted
fund5
2025
Restricted
funds
2025
Total
Unrestrlrted
funds
2024
Restrlcted
fvnds
ZOZ4
Total
2025
2024
Grants
942
942
12,357
6,194
18,551
12-

BOLTON NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2025
Inctsmè from ¢harltable a¢tlvltle5
Unre$trlcted
funds
2025
Unrèstricted
funds
2024
sales wlthln charitsblè activlties
Sale of eoods
321,927
258,132
Income from other trading activltles
Unrestrlcied
funds
2025
Unrestrlrted
funds
2024
Fundraising events
1.883
1,873
Income from investments
Unrestricted
tund5
2025
Unrestricted
funds
2024
Interest receivable
3,688
1.372
ExpendSture on ralslnB fund5
Unrestrlcted
lunds
2025
Unrèstricted
funds
2024
FundraisinÉ and publl¢ity
Other fundraisin8 Costs
1.883
1,873
13-

BOLTON NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2025
Expendllure gn charltable attlvities
Actlvitle5
undertaken
dlrectly
2025
Artlvltles
undertaken
directly
2024
Dlrect cost5
Staff costs
Depreciation and Impairment
Provision of nursery services
248.902
7.506
26.347
223.845
7,556
26.166
282,755
257.567
Analysis by fund
Unrestricted funds
Restricted funds
275.694
7,061
244,236
13,331
282,755
257.567
Net movement In funds
2025
20Z4
The net rnovement in funds is stated after char8ingllcreditingl..
Fees payable for the independent examination of the charity's financial 5taternents
Depreciation of owned tangible fixed a55ets
834
7.506
810
7,556
io
Independent examlnatoon fees
Fees payable to the charity's independent examiner for..
2025
2024
For audit 5ervice$
Audit of the financial statements of the charity
834
810
li
Trustees
No remuneration or reimbursement of expense5 in relation to services provided to the charity were received by the
trustees durin8 the year wlrh the exception of 8 5318ry pald to Kaya Bennett in her role as Manager.
14-

BOLTON NURSERY LTD
NOTESTO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 JUL Y 2025
12
Employees
The average head count of employees durin8 the year was 1312024.. 131. The average number of full-time equivalent
employees during the year was..
2025
Number
2024
Number
Nursery staff
Administration staff
12
12
Total
13
13
Employment Costs
2025
2024
Wages and salaries
Other pension costs
244,076
4,826
220,397
3,448
248,902
223,845
There were no employees whose annual remuneration was rnore than £60,000.
Remuneration of key marta8ement personnel
Key rnanagement personnel in£lude all persons that have authority and responsibility for plannin6, directing and
controlling the activities of the charity. The remuneration of key management personnel in the year was £36,66412024:
£30,850).
13
Deflned cgntrlbution plans
The amount Tecognised in income or expenditure as an expense in relation to defined contribution plans was £4,826
12024.. £3,448).
Taxatlon
The charity is exempt from taxation on Its actlvlties because all its incorne is applied for charitable purposes.
1s-

BOLTON NURSERY LTD
NOTES TO THE FINANCIAL 5TATEMENT5 ICONTINUEDI
FOR THE YEAR ENDED 31 JUL Y2025
15 Tangible fixed a55et5
Leasehold ￿nd
nd bulldln£s
Plant and
equlpment
Computsr$
Totsl
Cost
At I AuBUSt 2024
183.339
13,505
5,311
202,155
At 31 July 2025
183,339
13.505
5,311
202.155
Depreciation and impairment
At I Au8U5t 2024
Depreciation charged in the year
141,851
7,231
11,671
275
5,311
158,833
7,506
At 31 July 2025
149,082
11,946
5.311
166,339
Carrying amount
At 31 ju￿ 2025
34,257
1,559
35,816
At 31 July 2024
41,488
1,834
43,322
16
Debtors
2025
2024
Amount5 falling due within one year..
Other debtors
Prepayments and accrued income
8,362
4.538
12,248
3.242
12.900
15,490
17
CredStor5: amounts fallln8 due withln onè year
2025
2024
Other taxatSon and social securfty
Trade creditors
Other creditors
Accruals and deferred Income
3.819
1,475
4,290
3,101
3,315
1,340
4,950
1,548
12,685
11.153
18
Retlrement beneflt schemes
2025
2024
Defined contributlon schemes
Charge to profit or loss In respect of defined contribution scheme5
4,826
3,448
18

BOLTON NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2025
18
Retlrement beneflt schemes
The charity operates a defined contribution pension scheme for all qualifyin8 employee5. The assets of the scheme are
held separately from those of the charity in an independently administered fund.
19
Restricted funds
The restrltted funds of the charity comprlse the unexpended balances of donations and grants held on trust subject to
specific conditions by donors as to how they may be used.
At l August
2024
IncomlnB
resources
Resourfes At 31 July 2025
èxpended
Fixed Assets
Restricted Grants
41,105
252
17,0611
34.044
252
41,357
17,0611
34,296
Prevlous year..
At l August
2023
Incoming
rèsourtès
Resources At 31 July 2024
expended
Fixed Assets
Restricted Grants
48,210
284
17,1051
16,2261
41,105
252
6,194
48,494
6,194
113,3311
41.357
20
Unre5trlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donation5 and Brants whlch are not sublect
to specific ctsndition5 by donor5 and grantors as to how they may be used. These include designated fund5 which have
been Set aside out of unrestricted fund5 by the trustees for specific purposes.
At l August
2024
Incomlng
resources
Rèsourtès At 31 July 2025
expended
General fund5
166,704
328.440
1277,5771
217.567
Prevlous year:
At l August
2023
Incoming
resources
ResouT¢es At 31 July 20Z4
expended
General funds
139,079
273,734
1246,1091
166,704
17-

BOLTON NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y2025
21
Analysls of net assets between funds
Unre5tflcted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 July 2025:
Tangible assets
1,772
215.795
34,044
252
35.816
216,047
217,567
34.296
251,863
Unrestrl¢ted
lunds
2024
Re5tYlcted
funds
2024
Total
2024
At 31 July 2024:
Tanglble asset5
Current 8ssetsllliabilitiesl
2,217
164.487
41.105
252
43.322
164,739
166,704
41,357
208,061
22
Operatln8 lease commltment$
Lessee
At the reporting end date the charity had outstanding commitments for future minimurn lease payments under non-
cancellable operatin8 lea5e5, which fall due a5 follows:
2025
2024
Within one year
570
23
Related party transactlons
There were no disclosable related party transactions during the year12024- none).
18-