BOWLERS COMMUNITY NURSERY
(Private Company Llmlted by Guarantee)
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
COMPANY REG NO. 04690499
CHARITY NO. 1102941

BOWLERS COMMUNifi NURSERY
(Private Company Llmlted by Guardnteel
Contents
Legal and adminlstratlve Information
Report of the trustees
Report of the audttors
Statement of Financlal Activitie5
Balance Sheet
Cash Flow Ststement
io
Accounting policies
11-14
Note5 forming Part of the financlal statements
15-18
Detsiled income & expendlture account
19
Paqe 19 doe5 notfvmipart oAthe statutory occourt&

BOWLERS COMMUNrtY NURSERY
(Private Company Limited by Guarantee)
Legal and Administratlve Informatlon
Management comm6ttee:
Dr F Silman *• (appointed 5 August 2024)
G J Haworth •• (appointed 10 May20251
S Gamer"
{￿55£ned l April 2025)
CGlbney
Ireslgned l April 20241
JDSA•*
(appointed 5 August 20241
S Bushwell*•
{reslgned 5 September 20241
L Gorden*•
J.LS.L SanJlnes (resigned 5 September 20241
A Khushu
**
- Monogement committee member5 qre u150, fvr thepurpose of the ComponlesArt 2(%26
compony dlrertors.
Company secretary:
A Khushu
Admlnlstratlon and
re6lstered office..
81 Crouch Hill
London
N8 9EG
Charlty re8lstratlon no.:
1102941
Company reilstratloTh no.:
04690499
Auditors:
Christopher Ml¢hael Ltd
Chartered Certifled Accountants & Statutory Auditor5
26 station Road
New Barnet
Herts
EN5 IQW
Bankers:
Lloyds TSB
Fundlng authorftles:
LB Islington
Page 1

BOWLERS COMMUNITY NURSERY
Private Com
Llmlted
Guarantee
DirectOTS' &Trustees' Re
rt for the Year Ended 31 Marth Z025
The trusteès a￿ pleased to present their annual directors. report forthe yearaided 31 March 2025 whlch Is also prepared to meet
the requlrements for a dlrectors report accounts forCornpanle5 Act purpose5.
The financial 5tstemeTrts comply with the Charities Art 2011. the Companies Act 21J)6, the Mèmorandum and Artide5 of
AssoclatSon, and Aeeounting alld Reportlng by Charitie5: Statement of Recomrnended Praclice appllcable to tharities preparing
thelr a¢￿unIS in accordan￿ with the Flnandal Reporting Standard applicable In the UK arml Republic of Ireland IFRS1021.
5trutture, Governance and Managemert
overnin
Docum
Bowlèr's Cornmunity Nursery Is a cornparby limited by 8uarantee and Is a registered charlry. Thè cpmpany was established under a
Memorandum of Assoelatlon whlch establlshed the objerts and power5 of the charitable company and Is governed under its
Artides of Association. In the event of the company beingwound up mèrnbers are required to contribute an amount not ex¢eed5ng
£1.
ReCrU￿M
olntment of Trurtees
The trustees and diredor5 who have serve(l throughout the year are shown on page l. Appointment of directQf5ltTUStee5 15
Bovemed bythe Memorandum & Article5 of As51Kiation.
New Trustees under80 training on Ihelr lerdl obligations as under Charrty L3W, the deci51on making PToce55, the buslness plan and
recent perfomiano of the charity.
anlsatlonal Strurture
The charity 15 organized so that the trustees meet regularly to manage its affairs. The 'Nursery Hea(r manage5 the day to day
dministration of the charity and report5 to the Trustees at monthly Trustee meetings.
Risk Mana
ment '
ThÈ trustees activety review the maior risk5 whlth the charlty faos on a re&￿ar basls believe that maintainln8 re5erve5 at the
current levels. combined wlth an a)nual review of the contro15 over key fmancial systems. will provide suffiaent resource5 in the
event of adverse condillons.
The Irustees also revlew noTrfinancial risks and these risks are rnanaged by ensuring cornpllance wlth all health and safety
regulations for children, staff and porert5. In oddltlon the nursery is regulated by Of5ted and the trustee5 and senior rnana8ement
have conlro15 In pla￿ to ensure compliance wlth such regulations.
Relat
None of the trustee5 receive remutKratlon or'other benefft In their capacity as trustees of the tharity. Any connertlon betsveen a
trustee of the charity and erganisations providing Se￿Ice5 to the charlty murt be disclosed to tfve full board of trustees In the same
ay as any contra￿￿¥1 relationship with a related party. kn the ujrrent year no such related party transart5ons were reported.
Pa
oll for Senior staff
The dlrectors consider that the board of dkectors. who are the Ch4riV5 trusttts, and sermor ma￿serneTrt team comprise the key
rnanagement peT50nnel of the tharity In thar8e of directln& controifin& running and operdting the tharity on a day to day basis.
No director recelved remuneration in the ye¥.
The pay of senior staff Is revleweil annually.
Purpose and obJe¢Uves
Bowler's Community Nursery Ltd provides a wlde range of seThi¢es io famllles with childrer form the ages of 6 months and 5 years.
who live In ihe London Boroughs of Isingion, Hackney and surroundin8 area5 by offering appropriaie play and leaming facllities.
Achlevements and perforniance
The trustees consider that the charitvs activities of pwdlng nursery edU￿10n for chlldren has been succe5sftJl in meeting it's
objertive5.
Page 2

BOWLERS COMMUNITY NURSERY
(Private Company Limited by Guarantee)
Dlrert0￿, & TNstee5' Report forthe Year Ended 31 March 2025
(Contlnuedl
FIna￿la1 revle
Total income for the year imounted to £662,977 wlth total expendlture amountingto £534.418 leaving a profft/-10s5 In Ihe year of
£78,559.
Accumulated reserves at thè balance sheet date amounted to £494.573. of thch £494,573 represent Incorne reserves.
Reserves pollcy and golng concem
The Trustees have undertaken a review of the charl￿S requirements for reserves in light of the rnaln r15ks to the organisatlon.
The charfty has historical￿ set up IV￿ fvnd5. namety a 'runnlng cost, and 'stsff redundancy, reserve. In line wilh Charity
ommlsslon recomrnendatlons. The running c05t reserve Is to cover T￿nIng Costs of the charfty of between 3 to 6 months and a5
at 31 March 2025 was £IOO,¢XQ which 15 equlvalent to 3-4 months nTh)ing costs. The 'staff redundancy fvnd, 15 to cover fvture
potential siatutory Ilabllities {redundanq. unpald holiday & monies In lieu of notl¢el should the charlty tease attivities and as at
31 March Z024 is £70.IXIO. A new Infrastnitture fund of £70JJCKlwas Set up primarilyto fund investment In the a garden.
Plans for future perltmts
Fundins for the year 2025126 has been secured from L B lslington and total grants TE(eTvable for the yeBr wl11 be £58,541 for thè
Charfties. core actlMties and the aim of the TTVStees 1$ to fvrtherdevelop the children'5 ￿nITe. the pro￿S￿on of nursery educallon
and outreath seNlces in the Hackney & Islingion ar&is.
Trustees re5ponslbllltle5 In relatlon to the11na￿lal ￿Jt¢rnents
The ¢harlty trustees (who are also direttor5 of the Company for the purposes of company lèwl are responslble for preparing
trustee5' annual report and finanaal ststements In accordance with applitable law and Unlted Kin6dgrn Accountin8 Stsndards
Iunlteil Klngdom GenerallyAccepted Attounting Practice).
- selett suitable accountin8 PDU¢ie5 arKI appfy them conslstently*
- observe the mèthods and principle5 in the tharTties SORP:
- make Judgments and estimate5 that are reasonable and prudent:
- State whether appllcable UK accounting standards have ￿en followed. subjert to any rnaterlal departures
dSsclosed and explalned lrt the financial statements.
- prepare flnanclal statements on a going concern basis unless It is nappropriate to presume that ihe tharity
11 contlnue In Dperatlon.
The trustees are responsible for keeplng accounting records whrch disdose wlth reasonable accuracy at any tlme thè financial
posltlon of the tharity and enable thern to ensure that the financlal staiements comply with the Companie5 Art 2CM)6. They are
a150 re5pon5ible for safeguarding the assets of thè charity and hen￿ for toking reasonable Steps for the preventlon and detèction
of fraud and other irregularities.
D5rettors and trustees
The trustees who are dlrectors for the purpose of cornpany13w who have served during the year and up to the date of this report
are set out on pa8e l.
statement as to d55do5vre to ouraudltors
In so far a5 the trustees ore aware at the tkne of approving ourtnjstees, annual report:
- there Is no relèvant inforniatiorn being inforrnat5on needed by the audltor In connertkn with preparing their
report, ofwhlch the compan15 audrcor is unaware: and
- the trustees, havlng made enquiries of fellow directors and the company auditorthat.they ought to have
Individually tsken, have each taken all step5 that he/she is obllged to take as a dlrector In order io make
Ihemsefve5 aware of any relevant audit inft>rrnatlon Jnd to establish that the audltor Is aware of that
Informatlon.
By order Df the board of trustees
G Howorth- Trustee & Dlrector
Date: 16.10.ZOZ5
Page 3

BOWLERS COMMUNftY NURSERY
(Private Company Llmlted byGuar¥nteel
Independent Audltor's Report to the Members of Bowler5 Community Nursery
Oplnlon on finan¢lal ststements
We have audiled the financlal statements of Bowlers Communlty Nursery for ihe year ended 31 March 2025 on page5 8 to 18. The
flnanclal reporting framework that has been ¥pplied In their preparatlon Is applicable law, alld Unlted Klngdom Accountlng Stardards
Iunlted Klngdom Generally Accepted Accountlng Ptscticel, including FRS 102 "The Fivancial Reporting Standard appllcable In the UK
and Republlc of Ireland..
Thi5 report Is made solely to the charitable company's members, a5 a body, in accordance with Chopter 3 of Part 16 of the Companle5
Act 2006. Our audit work ha5 been urbdertaken so that we mlght state to the charltable companvs members those matters we are
required to state to them In an auditoe5 report and for no other purp05e. To the fullest exlent pemiltted by law we do not accept or
a55urne respon51billty to anyone other ihan the charitable company and the Eharitsble companvs members as a body. for our audit
work, forthi5 reporL or for ihe opinion5 we have formed.
In our oplnicn the financial statements:
give a true and fair view of the stste of the charltable company's affalrs as at 31 Marth 2025, and of its incoming resources
appllcatlon of resource5, including its income and expellditure, for the year then ended;
have been properly prepared in accordancè wlth the United Kingdom Generally Accepted Acwunting Prartice; and
have beern prepared In accordance with the requireTnent5 Of the Companies Act 21x16.
Basls of oplnlon
We conducled our audit in accordance wlth Internatlonal Standards on AudltlllE IUKI IISAS (UK)) and applicable law. Our
responsibllitle5 underthosè siandards are further described in the Audito¢5 re5p0r15ibilitie5 for the audit of the flranclal statements
section of our report. We are independent of the charitable Company In accordance wlth the ethical requirements that are relevant lo
our audlt oFthe financial staternents in the UK. includlnts the FRC5 Ethical Standard, and we have fulfllled our other ethic81
re5ponsibllities in accordance with these requlrements. We bellove ihat the audit ev1dell￿ we have obtalned is sufficient and
ppropriale to provide a basFS for our opinion.
Concluslons relatlnB to golns concern
We havè nothing to report In respect of the followin8 matters in relatlon lo whlcb the ISAS IUKI requlre u5 to report to ¥ou whère=
the trustees. vse of the going concern ba515 of accountlng In Ihe preparatlon of the financlal Statements Is not appropriate,. or
the trustèes havÈ not di5cI0sed in the financial statements any idenllfied mater181 uncertainties that may cast slgnlflcant doubt
bout the charitable CoMpan￿S )bilityto continue to adopt the going concern basis of accoullling for 4 Feriod of at least Iwelve months
from the date when the financial statement5 are authorised for155ue.
Other Inlormatlon
The trustees are responslble for ihe other infomiation. The other Infi)rmation compr15e5 the Informallon included In the trustees,
annual report, other than the financlal statements and our audliorfs report thereon. Our opinion on the fivancial statements does not
cover the other information and. except to the extent Othe￿ISe expllcitly stated In our report, we do not express anyform of a55urance
concluslon thereon.
In connection with our audit of the financial statemen15, cur responsibility Is to read thè Other informalion and, In dDins 50. wn5ider
whether tbe other informatSon Is materially inconsistent with the financial Statements or our knowledge obtained In the audlt or
otherwise appears to be materially mi55taled. If we Identlfy such rnat2rial Inconslstencles or apparent material mlsstaletnellts. we are
requlred to determine whether therè Is a material misstatement in the financial statemeThts or a materfal m15ststement of the other
inforniatlon. If, b05ed on the workwe have performed. we conclude that there 15 a material mlsslateTnent of thi5 Other infcrmatlon, we
are required to report that fact.
We have nothing to report In this reÈard.
Opinion on other rnatter prescrlbed by the Companles Att z006
In our opinion. based on the wcrk undertaken in the course of the audit..
the Informatlon given in the trustee< repEJrt for the financlal year for which the flnanclal statèments are prepaied is consistenl
with the financlal slatements,. and
Page 4

BOWLERS COMMUNITYNURSERY
(Prlvate CompanyLlmi*d byGuardntee)
Indépenderrt Audliorf5 Report tDthe Members of Bowlers Commun
the Tr￿Stee$ report has bEen prep3red In accord￿￿wIth apphcablt legal requlrements.
Motters on whrth we are requlred to report by exc•pflon
In the118ht of our knowledge and understsndlns of the tharftable company and Its em*lronment otrrtalned In the ¢outse of the audtt, we hwe not IdeThtllied material
m155tstements In ihe dlrectQT< report.
We have nothlngto report In respeGt of thefolowln8 matter5 In rel¥t￿NtO whlch the Companles Act I(￿ requlres u$to report t¢ you ff, In our oplnlon:
-adequate accouTrtln8 records have not been kept,orretum% adequata for our audlt have not been recew from bTrrKhes not ¥151ttd by u5: or
.the flnanclal statements are not In 38reement wlth the account1￿ rÈ¢ords and retums; or
.certalTh dlsdosures of dlrectors, remuneratlon specified by13w are not rn￿e. or
-we have not re£èfv¢d all the Inlormatlon and expknjtlons wereq¢Jre for Dur 3udll: or
Re$ponslbllltks oltrustee5
As explalThed more fully In the trustees, fesponslbllMe5 Ststement. the trustees Iwho are also the directors of the chartiable cornparyforthe purposes of company
lawl Bre re5ponslble forthe preparallon of thefinanrlal ststÈments and for be￿8$*￿e0 that they a true and falr ￿ew, and forsuch Internal corttrol as the
Irustees determlne Is necès5aryto enable the preporallon of Iln3nclal slatements that are freefrom materlal rnlsstatemEnL whether dLte to fraud or error.
In preparOn8 the flnandal stat•mertts. the trustees are rÈspon5ible for a5sesslng the charl¢able cornpanvs iblllty to contlnut as a galn8 concern. dlscloslng, a5
applicable, matters rolJted ta Bolng concem and uslngthe 8oln8 concèrn bas150f iccountkng unlw the trustees etther Int•r•J to Ilquldatè thè charltable compary or
to ceasé operatlon5, or have ng realtsllcalternatfve but to doso.
Avdltvrfs YesponsSbSllt*s lorthe audlt of th4 Itwrl•lsl*rn•nts
Our oblectfves hre io obtaln reas¢nabk aSSUfance aboutwhetherthe flnandal statementsas a whole are free from maierlal mlsSt4tement, whether due to fraud or
error, and to Issue an audltorfs report that Indude5 our oplnlon. Rpa50n3ble assurance Is a hlRh level of assurance, but Is not a Buardfflee th4t an audit COfLJurted In
accordance wllh ISAS IUKI wlll alwiys detett a materlal mL%staternent when It ex15ts. Mtsstaternents can irlse from fravd or eryor Jnd are conslderÈd materlal If,
IndlvldTJally or In Ihe •8Br•8aM they could rèasonabfy beexported to InfiyencetheeconomlG ded5h)n5 of wers tsken on the basts of theseflnanclal statements,
Irre8ularltle$, Indudln8 fraud, are Instsnces of non￿mplI*nce wlth laws and requlaiions. WÈ deslBn procedures In Ilne wlth oyr rèsponslbllltles, outllned abovè, t
dtiect materlal mtssiaternents In respert to Irreiularftles, Includlng fraud. The txtentto wNch out procedures are ¢apable ol detertln8 Irre8ularltl•s, In£ludln8lraucl
Is detalled below:
To 5den¢ify rlsks of m*erl?l rnlslat•rn•nts due to fraud Iyraud rfsks") w* as5e55ed events of condlthjns that IndSc¥te an Incent[￿ or pressure to commlt Ifaud or
provlde rhe opportun5ty ¢0 cOrnrn￿ fraud. Our rfsk asséssment procedures Included..
'EtV4ulrlnE wlth Trvstee5 and manaK¢rnenl and Inspertlon of pollcydocumentstlon asio Bowkrs Cornmunlty Nrsery's po11th5 pnd pr￿edureS to pi•vent fraud and
detertfraud that app￿ to thls company as well a5 Enqulrln8whtth•rtheTrurtèts and m￿Sement hm knowledge ofany artu•l 5U5peded or•ll•8•d fraud.
Audlt procedures performed by IhÈ engayment team Induded.
•Dbs¢u551on5 wllh managementand a55essment of kn¢)wn or suspected *￿tanCeS of non coryl¥nc•wlth law5and reiulatlon5 ind fraud:
'A9$155rnent5 of Id•ntffl•d fraud fartor3.'
'Chollpn8ln8 •ssumptlons and judgements made by manalementkn Irsslgnblkant occountln8 estlmates:
'Uslnx anolytlcal revSew proceduresto Idèntlfy unusual or unèxpEcled relatlonshW-.
'ConfirmAtlon of related partlES wilh rnana8emenL and ie¥lew of transartlonsthrov8houtihe perkth Idgntlfy ple￿Ously ufidlsclosed trnn5aCtlons wlth rel*ed
partl¥ oursldethe nDrmal course of buslnes5:
Reaéln8 minLrtes of mee¢ln85 of thost tharied wlth govomance..
'Revlew of slgnlflcant and unusual transatlons and evaluation of the undetyine finandal ratlonale SUPPDrtlnB the tran5actions',
'Identlfylng and te5tln8lournal entrle5, In partlcular any manual entrfes made atthèytarend for f)nanclal statement presentatlon.
*ldeThtlfyln6 and respondlng to rlsks of rnaterlal ￿lIternent dueto non complancewrth laws and re8ulatlgns.
Page 5

BOWLERS COMMUNrrY NURSERY
IPrlvat@ Company Umlted by Guarantee)
Independent Auditor's Report to the Members of Bowlers Communlty Nutsery
We communlcated Identffied fraud rlsks throughout the auditteam and ￿ mained alert to any Indications of fraud throughout the audlt
As required by audltlng stsndards. tsk￿g into accourrt P055ible pressures to meet proflt tsrgets. we perform prO￿dureS to addre55 ri5k5 of
management overide of contro15 and the risk of fraudulent revènuÈ reCOgn￿lon. in¢ludinE: the risk that revenue is recorded In the wrong
period and the risk that monagement may k In a pjsltion to make inappropriate accountlng entrie5.
We dld not Identify any additlonal fraud risks.
We Identrfled arears of laws and regulatlons that wuld reasonably be expetted to have a materlal effert on the financial statement5 from
our general commerclal and 5edor experience and through tllstU55lon wlth Tntstee5 and management las required by audltlng stsndardsl
and dIsCu￿ed with Trustees and management the wlicles and procedure5 re8ardln8 Complian￿ with laws and regulatlons.
Flrstly, the companyis Subject to law5 and regulatlons that dlrertly affett the financial statements includln8 financial reportin8 leglslatlon,
(including related companles leglslatlon). dlstrlbutsble proflts legislation and tsxation legi51atlon and we assessed the extent of compllance
wlth thÈse laws and regulations as part of our procedures on related ftnancial ststement Items.
Secondly, the company15 subjett to many other laws and regulatlons where the consequences of non compliance have a material effect on
the amounts or di5c105ures in the financlal statemÈnts. for Instance through the ImFJ051tion of fine5 Or litsgatlon. We Identlfled the
following areas as those most Ilkelyto have such effett: health and safety, anti-briberyi general dats protectlon, Èmployment law, and
rtaln aspects of company leglslation. recognising the nature of the companvs artlvitiès.Audttlng stsndards limit the requlred audit
procedures to identify non compliance with these laws and regulations to enquire of the Trustees inspection of regulatory and legal
orre5pondence, if any. Therefore, If a breach of operatlonal regulations 15 not dtsclosed to Us or evident from relevant correspondence. an
audit will not detect that breach.
Context of ablllty of the audlt to detect fraud or breached of law or reEulatlon
Owing to the Inherent limitations of an audit, there Is an unavoldable risk that we may not have deterted some material mistatements In
the finoncial statements, even though we have properly planned and performed our audit In accordance with audStlng stsndards. For
example, the further removed non<ompllance with laws ond regulations 15 from the events and transactlons reflected In the financial
statements, thè less lIke￿ Inherently limited procedures required by authtlng standards would identify it.
In oddition, as wlth any audit, there remalned a hlgheT rt5k of non4ktedion of fraud. as these may involvÈ collu51on. forgery, interrtional
omlsslons, mlspresentatlons. orthe overide of internal controls. Our audlt procedures are deslgned to detert materfal miststement. We
are not responsible for preventing non compllance or fraud and cannot be experted to detect non-compliance with all laws and regulatlon.
As Part of an audit In accordance with ISAS IUKI, we exercise professional judgment and malntsln professional sceptlclsm throughout the
audlt. We also:
Identlfy and assess the rlsks of material misststement of the financlal statements, whether due to fraud or error, deslgn and perform
audit procedures respon5Ne to those risk5, and obtaln audlt evldence that i5 sufficlent and appropriate to provide a basis for our oplnlon.
The rlsk of not detectins a rnaterial misstatement resulting from fraud is hlgher than for one re5ultin6 from error, as fraud may Involve
coIIu51on. for8eryi intentional omlsslons, mlsreprèsèntstlons. or the override of internal Control.
Obtaln an understandlng of Internal control ￿le￿art to the audlt In order to deslgn audlt prO￿dureS that are appropriate in the
cIrcumstan￿. but not for the purp05e of exwwlng an opinlon on the effectivenes5 of the charitable company's internal control.
Evaluate the appropriateness of acCountU￿ poficies used and the reasonableness of accountlnE estlmates and related disclosure5
made by the trustees.
Conclude on the approprlateness of the trustee5' Use of the golng concern basis of accountlng and, based on the audit evidence
obtainÈd, whether a material uncertainty exi5t5 related to events or condition5 that may cast sEnificant doubt on the charitable companws
ablllty to continue as a going concern. If we conclude that a materlal uncertainty exists, we are required to draw attentlon in our audltor's
report to the related dlsclosures In the flnancial statements or. if s￿h di5cID5ures are Inadequate, to modify our oplnlon. Our conclusions
are based on the audtt evldence obtained up to the date of our auditorfs report. However, future event5 or conditioris rnay cause the
charitsble companvto cease to continue a5 a Roln% concern.
page 6

BOWLERS COMMUNrrY NURSERY
(Prlvate Compary Limited by Guarantee)
Independent Audltor'5 Report to the m@m￿rS of Bowlers Communi
Nursery
Evaluate the overall p￿sen￿tiOn, structure and content of the flnandal 5tstements, Includlng the dlsclosures, and whether the
flnancial statements represent the underlylng transactlons and events in a monnerthat achleves falr presentstlon.
We communicate wlth those charged wlth govemance regardin& among other Matters, the planned scope and tlmln8 of the audlt ond
Si8nlflcant audit findin8S• Includlng any ￿8n11kant deficlencies In internal control that we Idèntlfy durlng our audlt.
A further descrlptlon of our responslbllltles foraudlt of the fi￿nCIal statements15 located on the Flnanclal rep)rtlng Councll's website at
www.frr.or8.uklaudlt0rsresponslbll￿1eS. Thls descrlptlons forn15 part of our Report of the Audltors.
Use of our report
This report Is made solely to the charltable companvs members. as a body, Sn accordance wlth Chapter 3 of Part 16 of the Companles Act
2006. Our audit work has been undertaken $0 thot we ml8ht state to the charStable company's member5 those matters we are re4uSred to
state to them In an audltorfs report and for no other purpose. To the fullest extent pemiltted by law, we do not accept or assume
respon51blllty to anyone other than the charltable company and the charitable companrfs members as a bo￿, for our audlt work, forthls
repor¢ or for the oplnlons we have formed
Mlcha115 Mlchael, Senlor Statutory Audltor
for and on behalf of Chrfstopher Mlchael Ltd, Chartered Certmed Accwntants & Statutory Auitr$
26 StBtlon Road. New Barnet, Herts ÉN5 IQW
page 7

BOWLER5 COMMUNrrY NURSERY
IPrivate Company Limited by Guarantee)
Statement of flnandal actlvltles
for the year ended 31 March 2025
Unrestricted/
Designated
Funds
Restricted
Funds
Total
Total
2024
20ZJ
25 ￿24
Notes
Income..
Donations and restrl¢ted grants
Incomefrom Chorltuble ortivltles..
Nursery fees
Incomefrom other chorltoble o¢dvltle5
Fundralslng & other Income
Investment income
3(K).651
300.651
196,332
356.710
356.710
341,S99
5,616
5.616
1,668
Total Income
662.977
662,977
S39,599
Expendlture
Expendlture on choritoble ortlvltles..
DITect Charltable expendlture
ManaBement and admlnlstratlon
562,048
562,048
521,428
21370
22,370
22,531
TDt•l expondltur•
584,418
584.418
S43,959
N•t 5ncomellexpendlturel Jnd net rnovements In
lund5 before yln5 Ind laM•s on InveStm￿ts
78,559
78,559
14,3601
Net 8alnslll¢>s5es) on Imieslments
Totil funds brought forward
19
416,014
416.014
420,374
Total funds carrled forwrd
494,573
494,573
416,014
The statement of findnclal actmtles includes all galns and losses h) the year. All IrKomln8 resources and resources expended derlve from
contlnvlns bctfvltles.
Page 8

BOWLERS COMMUNITY NURSERY
(Prlvate Company Llmlted by Guaranteel
BALANCE SHEET
AS AT 31 MARCH 2025
Notes
2024
2023
Flxed Assets
Tangible fixed assets
11.480
16,962
Total flxed assets
11.480
16,962
Current Assets
Debtors
Cash at bank and in hand
16
12.307
525,498
15.151
433,608
Total current Ossets
537,805
448,759
Credltors: amounts falllnK due
wlthln one year
17
154,7121
149,7071
Net current assets
483,093
399,052
NET AS5Ef5
494,573
416.014
The lunds ol the Charlty:
Unrestrlcted/Designated Income fvnds:
TOTAL CHARITY FUNDS
19
494.573
416,014
494,573
416,014
These a¢counts are prepared In accordance wlth the special provisions of Part 1501 the Compgnles Att relatlnB to small companles and
constltute the annual accounts requlred by the Companle5 Act 2006 and are for clrculatlon io members of the company.
The noles at pa8e5 11 to 18 form part of these accounts
Approved by the trustees on DATE: 16.IQ.2025
G Howorth
Trustee & Company Dlrector
Page 9

BOWLERS COMMUNrrY NURSERY
Statement of ¢ash fiows
AS AT 31 MARCH 2025
2024125
Z023124
Totsl
Ftsnds
Prlor year
Funds
Cash 110￿ from operatlng artlvltles:
Net cash provlde<f by (used Inl opwatlng artlvltles
Cash flow5 from Sn¥estln8 actlvhles
Dlvldends, Interest and renis from Investments
Purchase of fixed asset investments
Purchase of tanglble fiyed a55ets
Net ¢gsh provlded byl {used In} Investtr¥4ctl¥ltles
94.378
3.402
1.420
1,078
13,9081
110,3581
9L890
15,8781
Change in cash and cash equfvalents in the reportlng perlod
Cash and cash equlvalents at the be8lnnlng of the reporting perlod
Cash and cash equlvalents èt the end ol the reportlng perlod
91.890
433.608
15,8781
439.486
525,498
433.608
Reconclllatlon of net movom•nt In ltsnds to net osh flowfrom operntkn8aCtlvltl
Net rnovement In funds for the roportln8 perlod las per the SOFA)
Adjustments for..
Depre¢latlon charges
Dlvldends, Interest and rents frorn Investrnents
Ilncrea5el/decre8se In debtors
Increaseldecreasel In credttors
78.559
14,3601
9,390
11,4201
2,844
5.035
8,413
11,0781
1,192
17651
Net cash provlded by (used Inl operatSn8acUvltle5
94,378
3,402
AtHlysls of ¢ash and cp5h •qulv•lents
Cash In h?nd
525,498
433,608
Total elsh 4nd ¢ash equl¥al¢nts
S25,498
433,608
Page10

BOWLERS COMMUNITY NURSERY
(Prlvate Company Llmlted by Guarantee)
NOTES TO THE FINANaAL sfATEMENTS
forthe year endÈd 31 March 2025
Summa
of5
nificant accounti
Ildes
General informatlon and basls of preparatlon
Bowlers Communtty Nursery Is a company incorpordted In England & Wales and Is Ilmlted by guarantee and has no share capltal.
In the event of the charity being vnund up, the Ilability in respect of the guarantee Is limlted to a maxlmum of £1 per member of
the charity. The reglstered address is given In the charity information on page l of these financlal statements. The nature of the
charity's operations and prlnclple attivities is primary nursery care.
. The charity con5tltutes a public benefit entity as defined by FRS 102. The financial statements have been prepared In accordance
wlth Accountlng and Reportlng by Charities: Statement of Recornmended Prartice applicable to charitles preparlng their accounts
In accordance with the Financlal Reportlng Stsndard applicable in the UK and Republic of Ireland issued In October 2019, the
Financial Reportlng Stsndard appllcable in the United Kingdom and Republic of Ireland IFRS 1021, the Charltles Act 2011, the
Companies Art 2006 and UK Generally Accepted Accounting Practlce.
The financlal ststements are prepared on a goln8 concern bas15 under the hlstorical cost convention, modified to Include certaln
Items at fair value. The flnancial statements are presented In sterlingwhlch 15 the functional currency of the charity and rounded
to the nearest £1.
The s16nlflcant accountlng pollcles applied In the preparatlon of these financial statements are set out below. These policles have
been conslstently applied to all years presented unless otherwlse stated.
Recondllatlon wlth prevlau5 GAAP
In preparlng the accounts the trustees have consldered whether In applyin8 the accountlng pollcies requlred by FRS 102 and the
Charrtles 50RP FRS 102, the relnstatement of comparatlve Item was requlred.
At the date of transltlon no other restatements were requlred.
Incomlng resources
Income Ilncluding income from government and other grants) Is recognlsed when the charity has entltlement to the funds, any
performance condStlons attached to the items of income have been met, It Is probable that the income wlll be recelved and the
amount can be measured rellably.
Interest and Investment Income receivable
Interest on funds held on deposlt and Income from Investments held is Included when recelvable and the amount can be measured
rellable by the charity.
Fund accountlng
Unre5trlcted f unds are avallable for use at the dlscretlon of the trustees in furtherance of the general objectives of the charlty and
whlch have not been deslgnated for other purposes.
Desi8nated funds comprlse unrestrlcted fund5 that have been set aslde by the trustees for partlcular purpose5. The aim and use of
each de51gnated fund Is set out In the notes to the financial statements.
Restrlcted funds are funds whlch are to be used In accordance wlth speciflc restrittions Imposed by donors or whlch have been
raised by the charty for partkular purposes. The cost of ralslng and admlnlsterin8 such funds are charged agalnst the speclfic fund.
The aim and use of each restricted fund is set out Sn the notes to the financlal statements.
Endowment funds represent those a55ets which murt be held permanently by the charity. Income arislng on the endowment funds
can be used In accordan￿ with the objects of the charity and 15 included as unrestrirted Income. Any capital 8alns or losses arising
on the Investments form part of the fund. Investment management charges and legal advice relatlng to the fund are charged
aRainst the fund.
Page 11

BOWLERS COMMUNtrY NURSERY
(Private Company Limited by Guarantee)
NOTE5 TO THE FINANCIAL STATEMENTS
for the year ended 31 Marth 2025
Other income includes the conversion of endowment funds into Income which arises when capitsl funds are released to an
income fund from expendable en(k)wments or when a charity has authority to adopt a total return approach to Its permanent
endowment fund. It also include5 Other Income Such as 8ains on dlsposals of tangible flxed assets.
Expendlture reMgnitlon
All expenditure Is accounted for on an accruals basis and has been classifTed under headings that aggregate all costs related to
the category. Expenditure is reco8nised where there is a legal or constructive obligation to make payments to thlrd parties, It Is
probable that the settlement will be requlred and the amount of the obligation can be measured rellably.
Irrecoverable VAT Is charged as an expense a8ainst the activity forwhich expenditure arose
500n as the reclplent is notified of the grant, as this Sives rise to a reasonable expectstion that the reclpient will recelve the
gr8nts. Where grants are conditlonal relatin8 to performance then the grant is only accrued when any unfulfllled conditions are
out51de of the control of the charlty.
Support Cost allocatlon
Support costs are those that assist the work of the charity but do not directly represent charltable èctlvltles and Include offlce
costsi governance costs, adminlstrative payroll c05t5, They are incurred dlrectly In support of expenditure on the objects of the
charlty and include prolect management carrled out at Headquarters. Where support cost5 cannot be dlrertly attrlbuted to
partlcular headlngs they have been allocated to cost of ralslng funds and expendlture on charltable actlvltles on a basis
Fund-ralsin8 costs are those InCUr￿d In seeklng voluntary contributlons and do not include the costs of dlssemlnatin8
Informatlon In support of the charltable artlvitie5.
Tangible fixed assets
Tanglble flxed assets for use by the charlty are stated at cost less depreciation,
Depreclatlon Is provlded at rates calculated to write off the Cost or valuation of flxed assets, less their e5tSmated resldual value,
over thelr expected useful Ilves on the following bases:
Fl¥ture5 & Nttln8s- 25% reduclng balance basis
Taxatlon
The charlty Is an exempt charity wlthln the meaning of schedule 3 of the Charitles Act 2011 and Is consldered to pass the tests
set out In Paragraph I Schedule 6 Flnance Act 2010 and therefore It meets the deflnltl¢)n of a charitable company for UK
Operatlns leases
Rentals payable and recelvable under operatlng leases are char8ed to the SOFA on a stral8ht Ilne basls over the perlod of the
Debtors
Trade and other debtors are reco8nhsed at the settlement amount due after any trade dlscount offered. Prepayments are
valued at the amount prepald net ol any trade discounts due.
Cash at bankand'ln hand
Cash at bank and In hand Includes cash and short temi hl8hly liquld investments wlt a short maturlty of less than three months
f rom the date of acqulsition or openin8 of the deposlt or similar account.
Credltors and provislons
Creditors and provisions are recognlsed where the charlty has a p￿ent obllgatlon resultlng from a past event that will
probably result In the transfer of funds to a third party and the amount due to settle the obllEatlon can be measured or
Page 12

BOWLERS COMMUNrrY NURSERY
(Private Company Limited by Guarantee)
NOTES TO THE FINANCIAL srATEmEr￿rS
for the year ended 31 March 2025
Other income Includes the conversion of endowment funds Into income which arises when capital funds are released to an
income fund trom expendable endowments or when a charity ha5 authority to adopt a total return approach to its
permanent endowmept fund. It also includes other Income such as gain5 on disposals of tan8ible fixed a55ets.
Expendlture recognltlon
All expendlture is accounted for on an accruals basls and has been dassified under headlngs that aggre8ate all costs related
to the category. Expenditure Is recognlsed where there is a legal or constructive obllgation to make payments to thlrd
partles, it is probable that the settlement will be required and the amount of the obllgation can be measured rellably.
Irrecoverable VAT 15 charged as an expense 38ainst the artlvity for which expenditure arose
Grant5 payable to thlrd partles are withln the charltable objectives. Where uncondltlonal 8rants are offered, thls is accrued
as soon as the recipient Is notlfled of the 8rant, as thi5 glves rise to a reasonable expectatlon that the reclplent wlll receive
the Brants. Where grants are conditional relating to performance then the grant Is only accrued when any unfulfilled
conditions are outslde of the control of the charlty.
Support cost allocatlon
Support costs are those that a551st the work of the charlty but do not dlrectly represent charitable actlvlties and Include
cfflce costs. governance costs, admlnistratlve payroll cost& They are incurred dlrectly In support of expenditure on the
objects of the charity and Include prolert rnanagement carrled out at Headquarters. Where support costs cannot be dlrectly
attrlbuted to partlcular headlng5 they have been allocated to cost of ralsln8 funds and expendlture on charltable actlvlties on
Fund-ralslng cost5 are those Incurred In seeklng voluntary contrlbutions and do not Include the costs of d155emlnatlng
Informatlon in support of the charltable activltles.
Taxatlon
The charlty Is an exempt charlty wlthin the meanlng of schedule 3 of the Charities Act 2011 and Is consldered to pass the
tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definltlon of a charitable company for
UK corporatlon tax purposes.
Operatlng lea5e5
Rentals payable and recelvable under operatlng lease5 are char8ed to the SOFA on a straight Ilne basis over the perlod of the
lease
Debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade discount offered. Prepayments are
valued at the amount prepald net of any trade dlscounts due.
Cash. at bank and In hand
Cash at bank and in hand includes cash and short teirn hlghly liquld Investments wit a short maturlty of less than three
months from the date of acqui51tlon or openlng of the deposit or similar account.
Credltor5 and provlslons
Credltors and provisions are recognised where the charty has a present obllgatlon re5ultlng from a past event that wlll
probably result In the transfer of funds to a thlrd party and the amount due to settle the obllEatlon can be measured or
estlmated rellably.
page 13

BOWLERS COMMUNrrY NURSERY
(Private Company Umlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025
Flnanclal in5trument5
The trust has only has flnancial assets and flnancial Ilabllltles of a kind that qualify as basic finantlal instruments. The charity
does not acqulre put options, derivatlves or other complex financial instruments. The maln form of financlal risk faced by the
charity is that of volatllity in equity and investment markets due to wider economlc condltlons, the attitude of investors to
risk, and changes in sentlment concerning equities.
Penslons
The Company operates a NEST pension scheme for fts employee5 . Contributions are expensed as they become payable.
Golng concern
The financlal stotements have been prepared on a going concern bas15 a5 the trustees belleve that no materlal uncertainties
exist. The trustees have consldered the level of funds held and the expected level of income and expenditure for 12 rnonths
from authorlsing these financlal statements. The budgeted income and expenditure Is sufficlent with the level of reserves for
the charlty to be able to contlnue as a 80in8 concern.
page 14

BOWLERS COMMUNITY NURSERY
(Prlvate Company Limited by Guarantee)
Notes to the financial statements
for the year ended 31 March 2025
I leK31 status of the Trust
The Trust is a company limlied by 8tsa￿ntee and has no Share capital. In the event of the tharlty beln8 wound Upi the liability In
respect ofthe Buarantee is Imlted to £1 per member of the charity.
2 Flnan¢lal performance of thetharlty
20241Z5
2023124
Income
662,977
539.599
Expenditure on charttable activitle5
Expendlture on management and admlni5tratlon
Depiecl*lon
562,048
22,370
521.428
22.531
584.418
543.959
Net Income
78,559
14,3601
Tot?1 fvnds brou8ht forward
416,014
420.374
Total fvnds carrled forward
Represented by..
494.573
416.014
Unrestrlcted fvnds
494,573
416,014
3 Income Irom Donat5ons and Grants
Grants re￿1Vable- LB Islin8ton
Donatlons
300,651
196,332
30D,651
196.332
4 In¢omo from charftsble actlv5tSes
Nursery fee5
5 Income from other ehèrltable artlvldes
Fundia151n8
other income
Interest recelvable
356,710
341,599
3,546
6SO
1,420
180
410
1,078
5,616
1,668
6 Investment Incom•
T Analy515 ol expendlture on th•iltsble att1v1￿e5
Staff & a8ency c05ts
Oeprec5atlon
Other runnlnB costs
444,553
9,390
108.los
420,655
8,413
92.360
562.048
521,428
8 Analy515 of g¢)vernanceand support cost
Staff Costs
Audlt and accountancy
Bank char8es
Subscrtptlons
21,240
21.493
1,130
1,038
22,370
22,531
Page 15

BOWLER5 COMMUNrrY NURSERY
(Prlvate Company Lirnited by Guaranteel
Note5 to the financial statements
forthe year ended 31 March 2025
20￿/15
2023124
9 Net In￿me1(￿￿PendIturej forthe ye
This Is stated after char8in&
Depreclation -owned assets
Audltors rernuneratlon for autht ser¥l¢es
Auditors remuneration f￿ other servkes
9.390
5.10)
L593
.413
5,lQ]
2,593
10 Analyses of stall costs, trustee reTrwneratkn and expensts, and the cost of key
anagement personnel
Wages and 5alarle5
Redundancy
Penslons
Agency & sesslonal stsff
436.599
414,855
6.111
1.843
5,800
444.553
420,655
The average number of stsff employed durbn8 the year
were as follows..
Dlrett char￿able
15
15
15
Is
The number of employees whose emoluments as defined for tsxatlon purposes amounted
to over £60,￿)0 In ihe year were as foll
11 Trustees, r•muner•llon
The trustees were not pald or recelved anyother benefits from the Charlty durlng the year kn thelr capadty as trustees.
12 Related party trnn5a¢Uons
There were no related partles
11 Govemment Grants
Incorne from government Brants cow15es of 8Trnt fi￿￿lIng made available by local 3uthoritles to fund the chlldren centre
runnlng ¢05t of the Charlty. See note 4 for more Infomiailon and to t￿ arnount and sources of these 8rJnts.
14 Corporatlon T
The Charlty Is exempt frorn tax on In￿me and Balns falMnB wlthln sectlon $05 of the Taxes A¢t 1988 sectlDn 252 of the Taxatlon
of Chargeable Galns Act 1992 to the extent that these are applled to its charitable objects.
Page 16

BOWLERS COMMUNITY NURSERY
(Private Company Llmltod by Guarantee)
Notes to the financlal statements
forthe yearended 31 March 2025
Property
Impn>vernÈnts
Flxtures &
rrttlngs
Totsl
15 Tanglble fixed assets
Cost:
At l April 2024
Addf(ions
43,762
43,762
3,908
At 31 March 2025
47,670
47,670
Depredatlort
At l April 2024
Charge In year
26.800
9,390
26,8CKJ
9.390
At 31 March 2025
36,190
36.190
Net bookvalue
At 31 March 2025
11.480
11,480
At 31 March 2024
16.962
16,962
2024125
Z023124
16 Debtor5
Amounts due wlthin oneyear:
Prepayments
Accrued Income
Other debtors
1,813
3,386
10,494
11,765
12,307
15.151
17 Credltors
Amounts falling due wEthSn one year:
Trade credr(ors & accrnals
Other creditors & deferred Incorne
13.105
41,607
11,530
38,177
54,712
49,707
IB Deferred Inwme
Deferred income comprise adwance receipt of nU￿ry fees for 2013124
Balance as at l April 2D23
Amount released to Incorne earned from charitable actlvities
Arnount deferred In the year
Balance as at 31 March 2024
Page 17

BOWLERS COMMUNITY NURSERY
(Prlvate Company Llmlted by Guarantee)
Notss to the finandal ststements
for the year ended 31 March 2025
ZDZ4125
202¥24
19 Analysi5 ￿(hO￿table funds
Unre5trlcted lund5
Restricted veserves
rlcied- General rèserve..
lance at l Aprfl 2024
Movernerbt In year
lrtter-fund transfers
Balance at 31 March 2025
Unr•$trirted Re5eryes
strlct
Balance 31 i April 2024
Movement in year
Inter- fund transfers
246.014
78,559
250,374
14,3601
Balance at31 Mar¢h 2025
324.573
246,014
DeslRnatsdlurtd
Desl nated-staff redundan
Balance at l Apr512024
Movement In year
Inter-fund transfers
fund..
70KQO
ealanee at 31 M•rth 2025
70￿0
70.IXO
Thfra￿rU
Balance at l April 2024
Movemènt In yeor
Inter-fund tral￿fer5
galance at 31 March 2025
Des1
nated- Runnln
Balanie at l AprS12024
Movement In year
Inter-fund transfers
ioomo
ioo,(vJ
Balance at 31 March 2025
ioJ,c
i(M),o)o
Total
494,573
416,014
10 knaly51s betweenfvnd boLan¢es
tknTrsiricted
Genernl DeS1p￿ed
Toi•l
Tanglble tjxed assèts
Cash at bank and In hand
Investrnents
Other net currert a55etsllllabllltks1
ii,
158520
11,480
525,498
366.978
14141051
141405}
Total
3Z4.573
170,Ot
494,573
Page 18

BOWLERS COMMUNITY NURSERY
(Prlvate Company Umlted by Guarantee)
Oetalled Income and expenditure account
for the year ended 31 March 2025
2D24125
2023124
Income
Grants & nursery fee subsidv
Fund ralslngs & donations
Nursery fees
other income
Interest recelvable
300,651
3,546
356.710
650
1,420
196,332
180
341,599
41Q
1,078
.539 599
662,977
Dlrect tharitable expendItu￿.
Staff costs
Rent, rate5 & servlces
Depreciation
LiBht & heat
Cleaning
Food & mllk
Insurance
Println& postage & statlonery
Telephone
Toys, teachin8 materials & consumables
General RepalTS, malntenance
Garden RepaSr5 & rnalntenance
Staff trainlng and welfare
Staff recruitment
Subslstence
Travel & outlng costs
Dance classes & chlldren's entertalnment
Consuttancv
Marketing & Advertlsin8
Software 5UPPOrt
Legal & Professional Fees
Rental charges operating lease
Donatlons
Sundry expenses
444,553
420,655
9,390
2,250
7,961
28,318
3,391
2,029
782
25.689
11,678
2,064
9,408
349
827
354
2,802
8,413
703
7.288
26,461
2,864
3,404
1,403
16,153
14,128
2,108
5,800
45
47
3,411
1,728
4,089
2,208
3,772
980
1,126
3,271
635
939
562,048
521.428
Management & admlnlstrtlon ¢0s1&'
Staff costs
other runnlng costs
Bank charges
Audit
Accountoncy
Subscrlptlons
5,100
16,140
1,130
22,370
5,100
16,393
1,038
22,531
NET INCOMINGSI(OUTfjOING51 IN YEAR
78.559
14,360
Page 19