Company Registration No.: 03847662 Charity Registration No.: 1097448
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED (A COMPANY LIMITED BY GUARANTEE)**
TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
**ST THOMAS a BECKETT NURSERY SCHOOL**
## LEGAL AND ADMINISTRATIVE INFORMATION
_____________________________________________________________________
|Trustees|C Woods - Soars|
|---|---|
||A Guczkowska|
||D Permaul|
|Charity number|1097448|
|Company number|03847662|
|Principal Address|3 Tutts Barn Lane|
||Eastbourne|
||East Sussex|
||BN22 8XT|
|Registered Office|2 Upperton Gardens|
||Eastbourne|
||East Sussex|
||BN21 2AH|
|Accountants|Xeinadin|
||2 Upperton Gardens|
||Eastbourne|
||East Sussex|
||BN21 2AH|
|Bankers|Barclays Bank Plc|
||Terminus Road|
||Eastbourne|
||East Sussex|
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
## CONTENTS
_____________________________________________________________________
||Page|
|---|---|
|Trustees’ report|1 - 4|
|Independent examiner’s report|5|
|Statement of financial activities|6|
|Balance Sheet|7|
|Notes to the accounts|8 - 13|
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
## TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
_____________________________________________________________________
The trustees present their report and accounts for the year ended 31 August 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, applicable law and the requirements of the Statement of Recommended Practice.
## **Structure, Governance and Management**
## **Governing Document**
St Thomas a Beckett Nursery School Limited is a registered charity and a company limited by guarantee and is governed by its Memorandum and Articles of Association.
St Thomas a Beckett School Nursery Limited was incorporated as a company limited by guarantee on 23 September 1999 and was registered as a charity by the Charity Commission on 9 May 2003.
## **Recruitment, Appointment of Trustees**
Trustees, who are also Directors of the Company, are elected by the Board. The Chair, working with one other Trustee, oversees the elections process for Board appointments, which are then approved by the board. A separate process agreed by the Trustee Board is followed for the election of the Chair. No other persons or bodies external to the charity were entitled to appoint persons to the Trustee Board.
## **Induction of Trustees**
Newly appointed Trustees are appointed with a comprehensive induction to St Thomas a Beckett Nursery School Limited through the provision of training courses and induction materials.
The trustees, who are also the directors for the purpose of company law, who served during the year were:
J Simmonds (Resigned 09/01/25) C Woods - Soars D Permaul
A Guczkowska (Appointed 28/02/25)
1
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
## _____________________________________________________________________
## **Organisational Structure**
St Thomas a Beckett Nursery School Limited is governed by its Trustee Board, which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of St Thomas a Beckett Nursery School Limited and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to senior management. The Trustee Board is independent from management.
## **Major risks**
As part of its ongoing risk assessment and risk management, the major risks to which the charity is exposed are continually assessed and the findings notified to the Trustees. The Trustees are satisfied that appropriate measures are being implemented to mitigate the effects of those risks. Internal risks are minimised by the implementation of effective financial and administrative controls and procedures, and by ensuring consistent quality of delivery for all operational aspects of the charity.
## **Objectives and activities**
## **Aims, Objectives, Strategies and principal activity**
The charity’s objects are that of promoting and providing for the advancement of education of children up to the age of twelve.
## **Achievements and performance**
During the year the nursery school pursued its aims and objectives. It operated at a small net deficit for the year, but this was funded by accumulated reserves from previous years.
## **Investment Activities**
The charity does not currently hold any material investments.
## **Financial Review**
## **Financial position**
The year ended with a profit of £13,662 (2024:Deficit -£1,558). At the end of the year the Nursery had an unrestricted general reserve of £391,427 (2024: £377,765).
2
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
_____________________________________________________________________
## **Reserves Policy**
The trustees believe that the charity should hold sufficient financial reserves in order to ensure that the charity can continue to operate and meet the needs of pupils in the event of unforeseen and potentially financially damaging circumstances arising.
They have calculated that reserves of up to £50,000 are required to meet running costs for three months, including the additional costs of fund raising.
The reserves policy is reviewed by the trustees annually.
## **Principal Funding Sources**
The charity continues to be funded through grants from the County Council.
## **Funds in deficit**
There were no funds in deficit at the balance sheet date.
## **Investment Policy**
As required by its Memorandum, in furtherance of its objects, and for no other purposes, the charitable company has the power to invest the monies of the charitable company not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions and such consents as may for the time being be imposed or required by law.
## **Plans for the Future**
St Thomas a Beckett Nursery School Limited aims to continually improve its service.
## **Asset cover for funds**
Note 14 sets out an analysis of the assets attributable to the various funds and a description of the trusts. These assets are sufficient to meet the charity's obligations on a fund by fund basis.
3
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
## TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
_____________________________________________________________________
## **Trustees Responsibilities**
Company Law and Charity Law require the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of St Thomas a Beckett Nursery School Limited and of the surplus or deficit for that period. In preparing those financial statements, the trustees are required to:
(a) select suitable accounting policies and then apply them consistently
- (b) make judgements and estimates that are reasonable and prudent,
(c) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and (d) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of St Thomas a Beckett Nursery School Limited and to enable them to ensure that the financial statements comply with the Companies Act 2006.
The trustees are responsible for ensuring that the charitable company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against material loss or unauthorised use and to prevent and detect fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and reporting by Charities and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and was approved by The Board on ……………………………and signed on its behalf.
On behalf of the board of trustees
Trustee: Daren Permaul Dated:
4
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
STATEMENT OF FINANCIAL ACTIVITIES INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF ST THOMAS a BECKETT NURSERY SCHOOL
We report on the accounts for the year ended 31 August 2025 set out on pages 6 to 13.
## **Respective responsibilities of trustees and reporting accountants**
As described on pages 1-4 the charity's trustees, who are also the directors of St Thomas a Beckett Nursery School for the purpose of company law, are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required this year under the Companies Act 2006 and section 145 of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
- (a) examine the accounts under section 145 of the Charities Act,
- (b) to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- (c) to state whether particular matters have come to my attention.
## **Basis of independent examiners’ report**
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 the seeking of 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, I do not express an audit opinion on the view given by the accounts.
## **Independent examiners’ statement**
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that, in any material respect, the requirements
- a) to keep accounting records in accordance with s386 of the Companies Act 2006 and with section 130 of the Charities Act,
- b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Companies Act 2006 and the Charities Act have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Xeinadin 2 Upperton Gardens Eastbourne East Sussex BN21 2AH Dated:
5
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025
||||**Unrestricted**
**Funds**|**Designated**
**Funds**|**Restricted**
**Funds**|**Total**
**2025**|**Total**
**2024**|
|---|---|---|---|---|---|---|---|
|||**Notes**|**£**|**£**|**£**|**£**|**£**|
||Incoming resources from generated funds
_Voluntary income:_|||||||
||Grants and donations
_Activitiesforgenerating funds_:|2|14,626|-|-|14,626|16,633|
||Investment Income|3|1,049|-|-|1,049|1,135|
||||15,675
-
-
15,675
17,768|||||
||Incoming resources from
Charitable activities|||||||
||Grants and contracts|4|186,674|-|-|186,674|186,979|
|||||||||
|||||||||
||**Total Incoming Resources**||**202,349**|**-**|**-**|**202,349**|**204,747**|
|||||||||
||Resources Expended|||||||
||**Charitable activities**
Support costs|5
5|177,032
9,197|-
-|-
-|177,032
9,197|195,062
10,130|
||Governance costs|8|2,458|-|-|2,458|1,113|
|||||||||
||**Total resources expended**||**188,687**|**-**|**-**|**188,687**|**206,305**|
|||||||||
||**Net (outgoing)/Incoming**
**resources before transfer**||13,662|-|-|13,662|(1,558)|
|||||||||
||Transfer between funds||-|-|-||-|
|||||||||
||**Net income/(Expenditure) for the year/**
**Net movement in funds**||13,662|-|-|13,662|(1,558)|
|||||||||
||Fund balance at 1 September
2024||377,765|-|-|377,765|379,323|
|||||||||
||**Fund balances at 31 August**
**2025**|14|**391,427**|**-**|**-**|**391,427**|**377,765**|
The Statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
6
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
BALANCE SHEET AS AT 31 AUGUST 2025
|||||||**2025**|**2025**|**2025**|**2024**|**2024**|
|---|---|---|---|---|---|---|---|---|---|---|
||||**Notes**|||**£**||**£**|**£**|**£**|
|**Fixed Assets**|||||||||||
|Tangible Assets|||12|||||265,213||265,265|
||||||||||||
|**Current Assets**|||||||||||
|Debtors|||||||||-||
|Cash at bank and in hand||||||126,907|||113,160||
|||||||126,907|||113,160||
||||||||||||
|**Creditors: amounts falling due within one**
**year**|||13|||(693)|||(660)||
||||||||||||
|**Net Current Assets**||||||||126,214||112,500|
||||||||||||
|**Total Assets less current liabilities**|||||||||||
||||||||||||
|**Income Funds**|||||||||||
|Unrestricted Funds:|||||||||||
||||||||||||
|Other Charitable funds:||||||||391,427||377,765|
||||||||||||
||||||||||||
The company is entitled to exemption from under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to the financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective of April 2008)
The financial statements were approved by the directors on ……………………… and were signed by:
**Trustee A Guczkowska**
**Trustee Mr D Permaul**
7
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
## 1 **Accounting policies**
## 1.1 **Basis of preparation**
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice.
## 1.2 **Incoming resources**
Voluntary income and donations are accounted for when received by the charitable company. Income from fundraising events is shown gross. No permanent endowments have been received in the period, but these are dealt with through the Statement of Financial Activities when received.
Grants receivables are recognised once the charity has entitlement to the resources, it is certain that the resources will be received, and they are legally entitled to the income.
## 1.3 **Resources expended**
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accrual’s basis.
Value added tax not recoverable by the charitable company due to its exempt status is included within the relevant costs in the Statement of Financial Activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fee and costs linked to strategic management of the charity.
## 1.4 **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write of the cost less estimated residual value of each asset over its expected useful life, as follows:
Furniture and Equipment 25% reducing balance Playground equipment 25% reducing balance Property additions Not provided
## 1.5 **Fund accounting**
Unrestricted general funds - these are funds, which can be used in accordance with the charitable objects at the discretion of the trustees.
Designated funds - these are funds allocated by the trustees out of unrestricted general funds for specific future purposes.
8
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
## **1) Accounting Policies (continued)**
## **Fund accounting (continued)**
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or if funds are raised for a specific purpose.
## **2 Grants and Donations**
|**2 Grants and Donations**|||||
|---|---|---|---|---|
||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Total**
**2025**|**Total**
**2024**|
||**£**|**£**|**£**|**£**|
|Grants and other income|938|
-|938|46|
|Fees receivable|13,688|-|13,688|16,587|
||**14,626**|**-**|**14,626**|**16,633**|
||||||
||||||
## **3 Investment Income**
||||**2025**|**2024**|
|---|---|---|---|---|
||||**£**
1,049|**£**
1,135|
|Interest Receivable|||||
||||||
## **4 Incoming resources from charitable activities**
||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Total**
**2025**|**Total**
**2024**|
|---|---|---|---|---|
||**£**
**186,674**|**£**
**£**
**£**
**-**
**186,674**
**186,979**|||
|Grants receivable|||||
||||||
||||||
|**Included within this income are the**
**following grants**|||||
|Unrestricted funds:|||||
||||||
|Nurseryeducationgrants|||186,674|186,979|
||||||
|||**186,674**
**186,979**|||
9
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
## **5 Total resources expended**
||**Staff**
**Costs**|**Depreciation**|**Other**
**Costs**|**Total**
**2025**|**Total**
**2024**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Charitable activities**||||||
|||||||
|Activities undertaken
directly|138,165|49|38,818|177,032|195,062|
|Support costs
**Governance costs**||||||
## **6 Activities undertaken directly**
||**2025**|**2024**|
|---|---|---|
||£|£|
|Other costs relating to direct charitable expenditure
comprise:|||
|**Unrestricted**|||
||||
||||
|Training costs
Resource materials
Advertising
Cleaning costs
Rent
Uniform
Equipment
Sundry items
Professional costs
Premises Expenses
Elec/Gas
Computer/ICT costs
Building and Contents Ins
Water Supply
Building Maintenance
Printing. Postage, stationery|764
1,999
142
1,349
15,981
397
905
371
-
-
2,619
1,608
2,005
-
9,665
1,013|485
2,884
-
2,030
17,423
152
2,628
1,846
-
-
3,558
2,221
602
-
17,382
-|
||||
||||
||||
|**38,818**
**51,211**|||
10
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
## **7 Support Costs**
|**7** **Support Costs**|||
|---|---|---|
||**2025**|**2024**|
||£|£|
|Resource materials|105|152|
|Rent|841|917|
|Equipment|48|138|
|Sundryitems|29|97|
|Printing,Postage and Stationery|53||
|Elec/Gas
Computer/ICT costs|138
85|187
117|
|Premises expenses|-|-|
|Building and Contents Ins
Water Supply
Building Maintenance|106
-
509|32
-
915|
||||
|**1,922**
**2,555**|||
Support costs have been allocated on the basis of floor area and staff utilization.
## **8 Governance Costs**
||**2025**|**2024**|
|---|---|---|
||£|£|
||||
|Subscription|1,002|166|
|Accountancy|1,456|793|
||||
||||
||||
|**2,458**
**1,113**|||
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year.
11
## NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
## **10 Employees**
## Number of employees
The average monthly number of employees during the year was:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
||8
2|8
2|
|Direct charitable work
Management and administration|||
||||
## **Employment costs**
|**Employment costs**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Wages and salaries|133,455|130,224|
|Social Securitycosts|11,981|21,134|
|**145,436**
**151,358**|||
## **11 Taxation**
The Company is a registered charity and under section 505 (1) of the Income and Corporation Taxes Act 1988 is exempt from taxation.
## **12 Tangible Fixed Assets**
|**12** **Tangible Fixed Assets**|||||
|---|---|---|---|---|
||**Property**|**Furniture**|**Playground**||
||**Additions**|**And**|**Equipment**|**Total**|
|||**Equipment**|||
||**£**|**£**|**£**|**£**|
|**Cost**|||||
|On 1 September 2024|265,059|4,867|12,082|282,009|
|Additions|-|-||-|
|On 31 August 2025|265,059|4,867|12,082|282,008|
||||||
|**Depreciation**|||||
|On 1 September 2024|**-**|**4,756**|**11,987**|**16,744**|
|Charge for theyear|-|28|24|52|
||||||
|**On 31 August 2025**|**-**|**4,784**|**12,012**|**16,796**|
||||||
|**Net book value**|||||
|**On 31 August 2025**|265,059|82|72|265,213|
|**On 31 August 2024**|265,059|111|96|265,266|
12
**ST THOMAS a BECKETT NURSERY SCHOOL LIMITED**
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
## **13 Creditors: Amount falling due within one year**
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Income in Advance|-|-|
|Accruals|693|660|
||||
|**693**
**660**|||
## **14 Analysis of net assets between funds**
||**Unrestricted**
**Funds**|**Designated**
**Funds**|**Restricted**
**Funds**|**Total**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Fund balance at 31 August 2025 are
represented by:|||||
|Tangible fixed assets|265,213|-|-|265,213|
|Current assets|126,907|-|-|126,907|
|Creditors: amounts falling due within one
year|(693)|-|-|(693)|
|**391,427**
**-**
**-**
**391,427**|||||
## **15 Commitments**
There were no commitments at the balance sheet date.
## **16 Related parties**
There were no related parties during the year.
## **17 Designated Funds**
There were no balances held in these funds at 31 August 2025.
13