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2025-08-31-accounts

SAMUELS CHRISTIAN NURSERY (Company limited by guarantee)

Report and Financial Statements Period ended: 31[st] August 2025

Charity No: 1105744 Company No: 5212148

Contents
 Page
Legal and administrative information 3
Report of the Trustees 4-5
Manager’s Operational Report 6
Background to the Constitution History 7
Methods for appointing of new Trustees and Public Benefit 8
Compliance and Approval Signature 9
Report of the Independent Examiner 10
Statement of financial activities 11
Balance sheet 12
Notes forming part of the financial statements 13 – 16

2

LEGAL AND ADMINISTRATIVE INFORMATION

Status

The organisation is a charitable company limited by guarantee, incorporated on 23[rd] August 2004 and registered as a charity on 31[st] August 2004, and its operations include nursery facilities.

The company has to comply with both the Companies Act 2006 and the SORP 2005.

The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the Trustees are elected at the AGM to serve a period of 3 years, subject to ratification at each AGM.

Trustees

Mr John Ditchburn, Director & Chair Mrs Joan Slater, Director Mrs Kirsten Mistry, Director

Registered Office and Operation Address

Broadmead Community Church, Broadmead Avenue, Northampton, NN3 2QY

Chief Executive Officer (Nursery Manager)

Zoe Sanders

Finance and Administration

Mahnaz Ghavam

Independent Examiner

Esther Veal

Bankers

Caf Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

Solicitors

Hewitsons, York Road, Northampton.

3

Chair of Trustees Report: John Ditchburn

Samuels Christian Nursery has faced challenges throughout its existence as it has sought to fulfil its mission statement “to welcome, value and nurture all, enabled by God”. The Bible says “Dear brothers and sisters, when troubles of any kind come your way, consider it an opportunity for great joy. For you know that when your faith is tested, your endurance has a chance to grow.” The academic year 2024-25 has certainly been one in which this statement has applied. As has often been the case, solutions to the challenges began to emerge as the end of the year approached.

Last year’s annual report highlighted the financial progress of the business with the achievement of our historical reserve figure of £23,000. A review of the working reserve by our finance administrator, has shown that due to inflationary costs, we now need to raise our reserve to £45K to provide 3 months running costs for the Nursery. Our end of year figures in last year’s report show that we ended the financial year with £28,800 in reserve, comprised of £18,800 in our current account and £10,000 which was held our interest savings account with CAF bank. Our total funds had not increased year-on-year. This year, our end of year total funds at the end of the year had decreased to £23,900 with £17,950 in our current account and £5,950 in our CAF Gold savings account.

Several factors help to explain this decrease. It was necessary to undertake more substantial work to strengthen our safeguarding culture and improve our HR guidance. We employed the safeguarding organisation Thirtyone: eight to complete a culture review which aimed to identify the strengths and weaknesses in our existing practice. A thorough report and proposed action plan were completed in December; implementation by the manager and the Trustees has been ongoing since then, with significant progress having been made by the end of the Academic Year. The Trustees took the decision to employ the additional services of Ruth Adams who specialises in empowering teams and her sensitive work with the staff was a great help. A specific recommendation in the Thirtyone: eight report was that the Trustees should undertake a review of our partnership working and information sharing arrangements with Broadmead Community Church. This commenced in the summer and is ongoing.

In addition, our manager Zoe Sanders recognised the need to improve our HR advice and initiated a support contract with Redwing Solutions whose professional early years support has been very valuable.

Although we have seen a dip in cash at the bank, primarily due to the above costs, our numbers of children have continued to remain strong, with uptake at the start of the academic year (always a low period) slightly increasing. The nursery was close to being full in the summer term. This is encouraging as it means our “baseflow” of income has remained strong, with 90% of this coming from funded children. Funding increases from West Northants Council largely met the salary increases required by the rising National Living Wage and associated wage cost increases. The Trustees are mindful of tightening margins going forward.

Some significant staffing changes took place at the start of the year. SB left the post of Deputy Manager in September. NC was appointed to fill this vacancy in November, following a selection process; NC has had previous experience in nursery management. EB left Samuels in December at the end of her second term of loyal service to the nursery. These changes meant we were a member of staff down and employed CL in the new year who joined the team as a Level 3 practitioner. L H-J

4

completed her Level 3 training in July. Collectively this means the qualification and experience level of our staff team is now the highest it has been in the history of Samuels.

In addition to staffing changes, there was change in the trustee body during the year. Louisa Russell and Donna Knight both stood down in May after a number of years of service, for which we are very grateful. We welcomed Kirsten Mistry, a reception teacher in a local state primary school, onto the trustee body in May.

Samuels continues to benefit from its partnership with Broadmead Community Church, not least from the provision of excellent purpose-built accommodation for the Nursery. The Church has not required rental payments from the Nursery, and this has made our financial model workable. We continue to be very grateful to the church for this provision. The Trustees have been pleased to begin to repay this generosity in small measure through making monthly donations of £200 to the church, which we hope to increase as we draw closer to our Reserve.

The Trustees are very grateful to the staff of Samuels for their continued hard work on behalf of the Nursery. We are very aware of their wholehearted commitment to the vision and values of Samuels and look to move forward together. In particular, we would like to recognise the tremendously hard work of our wonderful manager ZS, whose calm determination and persistence has guided us through the year. We continue to place our trust in the living rock beneath our feet, the secure foundation for what we are doing.

John Ditchburn Chair of Trustees

5

Manager’s Report 2024-2025: Zoe Sanders

This year has seen some changes at Samuels. It has been necessary to strengthen our safeguarding culture during this year which led us to employ the safeguarding organisation Thirtyone: eight to carry out a safeguarding culture audit, to support us in identifying strengths and weaknesses within our practice. This took several months to complete, and we received a thorough report and action plan in December 2024 which the Trustees and myself have been working on to implement. The Trustees employed the additional services of Ruth Adams, who specialises in empowering teams and her involvement has had a positive effect on staff. This year has also highlighted the need to improve our HR support, and we secured a contract with Redwings Solutions Ltd whom specialise in supporting HR for early years settings. Although all of this support was necessary and proves our commitment to safeguarding, it has impacted us financially and reflects a decrease in our end of year figures.

We continue to be grateful for the support we receive from Broadmead Community Church in way of allowing the nursery to continue to run on the premises, rent free, and for their yearly donation of children’s Bibles for all our school leavers at the end of the academic year. We have begun to show our appreciation and repay their generosity through regular monthly donations to the church. Our Deputy Manager (SB) left at the beginning of this academic year, after 11 years of service and the position of Deputy was advertised and one of our nursery practitioners (NC) was promoted to Deputy Manager in November 2024.

We employed a new bank staff member in October 2024 (KS) and as the level of high needs children grew this staff member was taken on as a 1:1 support for a child, on a temporary contract until the end of the academic year.

A long-term staff member (EB) bade farewell to Samuels in December 2024 after years of hard work and dedication. We advertised for a Level 3 nursery practitioner, and a full-time, permanent contract was offered to new member of staff (CL) who started with us in March 2025 Nursery Assistant (LHJ) completed her Level 3 qualification in July 2025, and we now have a fully qualified team, which is something we are extremely proud of.

Over the year we held a Christmas raffle, cake sales, graduation keyring sales and took part in the Broadmead Community Festival to raise money for the setting and raised a total of £537 Staff member (SC) is qualified in Forest School, and she introduced Forest school activities with the preschool children in April 2024. This has been proved to support children’s well-being as well as build on their learning and development and ignite a love of nature.

This year we have continued to take the children out in the community, taking preschool children on visits to our local care home, litter picking in the local area and a visit to St Albans church to donate food at harvest time, for their food bank.

I am extremely proud of our nursery team, who have shown nothing but hard work and dedication to ensuring that Samuels remains a place where children and families can feel Gods Love and know they are part of something special at Samuels. We are only as good as the staff we employ and the staff at Samuels bring a wealth of experience, warmth and nurturing to our children and families. I remain thankful and grateful for the support of this amazing team.

Zoe Sanders Nursery Manager

6

Background to the Constitution of Samuels and its History as a Charity

Constitution

Details of Samuels Constitution are described in the Charity Memorandum and Articles of Association, are available for viewing, on request, from Samuels Office. These form the legal basis for the operation of the Nursery. In summary, the Constitution of Samuels serves to give a foundation for the on-going work of the Nursery in providing and developing excellence in early years education It also provides a framework of accountability to the Charity Commission, Companies' House [Samuels is a Charitable Company Limited by Guarantee], Northamptonshire County Council, the Church and Parents.

The Establishment of a Governing Body, Trustees and Directors for Samuels

Prior to 2002, Samuels operated under the auspices of Broadmead Baptist Church, with governance being informally exercised by the 'Samuels Advisory Team', comprised of representatives from Nursery Staff, parents, former parents, the Church Eldership and individuals who had come to support the vision of Samuels over the years.

Samuels was established as a Charitable Company in 2004, suggested the appointment of three members of the existing Governing Body to act as Trustees and Directors of the Company. These posts are subject to election every 3 years. The Trustees and Directors of Samuels at the present time are John Ditchburn (Senior Teacher for Year 13 at Guilsborough Academy in Northamptonshire), Joan Slater (retired nurse), and Kirsten Mistry a local primary school teacher.

Trustees’ meetings take place once a term. Trustees also meet to respond to the operational needs in the Nursery as required; the primary concern of the Trustees is safeguarding and financial oversight, educational quality and ensuring that decision-making is in line with the aims and goals of the charity.

7

Methods for Recruitment and Appointment of New Trustees

The trustee body of Samuels Christian Nursery is small, as befits the size of the charity. The trustees are mindful of the need to ensure succession. All previous and existing trustees have been appointed in accordance with the charity’s governing documents. They share the objectives of the charity and are or have been members of Broadmead Community Church (formerly Broadmead Baptist Church). The trustees regularly revisit the appointment of new trustees and potential candidates who have demonstrate the skills, attributes and the ability to shoulder responsibility may be approached following discussion amongst the existing trustees. Should the person approached be willing to serve, they will be appointed by the existing trustees subject to required DBS checks.

Public Benefit Statement

Evidence from Ofsted clearly shows that faith schools add the greatest value in terms of achievement to the students they educate. Key educational research over the last 20 years, e.g. by Gardner et. al., has shown that strong emotional intelligence is the foundation of all children's learning. More recently, the focus of academic research has turned to the importance of strong spiritual intelligence in learning and its relationship to emotional intelligence.

Neither of these findings is a surprise. Jesus was very clear about the need of every person to build their lives upon the certainty of faith in him. He was also direct about ''letting little children come to him''. When Ruth Andrews [Founder] first had a vision of providing excellent Christian early years education for the community around Broadmead Baptist Church, she was motivated by the desire to provide children with an early education surrounded by an awareness of God. Numerous documented testimonies since this time, provide increasing evidence of the fulfilment of this vision in the local community and beyond.

Samuels Christian Nursery continues to provide high quality early years education to children and families of all faiths and none benefitting the local community in the Broadmead area of Northampton. The Nursery is currently rated “Good” by Ofsted in terms of the quality of provision it offers.

Policy on reserves

Samuels Christian Nursery aims to maintain a Reserve to cover 3 months running costs of the Nursery. This is regularly re-assessed and currently stands at £40,000, growing with inflation over recent years.

The Nursery is working towards restoring this reserve and has a savings account with CAF Bank to assist in this goal. Samuels Trustees will at times designate funds from unrestricted reserves for significant project costs or replacement of major assets.

8

Compliance and Approval Signature

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 XV of the Companies Act 2006 and 2015 relating to small companies.

Approved by the Trustees on 22[nd] June 2026 and signed on their behalf by:

John Ditchburn

Director and Chair of Trustees

9

Report of the Independent Exarnlner. To the Trustees of Samuels Christian Nursery. On the Accounts For The Period Ended 31 August 2025 l ￿pOrt on the accounts of the companyforthe year ended 31 Au8USt 2025. which are set out on page$ 11>16. Respective Responsibilities of Trustees ond Exominer The Trustees (who are also the director5 of the company for the purposes of company lawl are responsible for the preparation of the accounts. The Trustees consider that an audrt is not reqUI￿d for this year under section 43121 of the Charitie5 Act 1993 (the 1993 Act) and th* an indeperKlent examination ts needed. Having satisfied myself that the charity is not subject to audit under company law is eligible for independent examination, it is my responsibility to- examine the accounts under section 43 of the 1993 Art: to follow the pro￿d￿reSI31d down in the general directions given by the Charity Commission under section 4317llbl of the 1993 Act- and to State whether particular matters have come to my attention. Basls of Independent Ex•minerfs Statement. My examination was carried out in accordance with general directions given by the Charity Commisslon. An examination include5 a review of the accounting records kept by the chartty and a comparison of the accounts presented wrth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees Con￿rning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audtt. and consequently no opinion is given as to whether the accounts present a'true ond fair vie￿. and the report is limited to those matters set out in the statement below. Independent Examlnerf5 Statement. In connertion with my examination. no matter has come to my attention l. which gives me reawnable cause to believe that in any material re5pertthe requirements: to keep acc¢wnting records in accordan￿ with section 386 of the Companies Art 2fK16' and to prepare actounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Art 21J)6 and wrth the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charitie5 have not been met; or 2. to which, In my oplnion. attention should be drawn In orderto enable a proper understanding ofthe accounts to be reache 8ned: Date: Name: eg Relevant Professional Qualification or Body= F¢Gh 10

Samuels Christian Nursery Statement of Financial Activities

For the period from 01 September 2024 to 31 August 2025

Unrestricted
Designated
funds
funds		 Restricted
Total
Prior year
funds
funds
total
funds
Income and endowments from:
Donations and legacies
6,215.08
-
Other trading activities
8,929.17
-
Investments
203.43
-
Income from charitable activities
129,274.05
6,799.29		 -
6,215.08
3,671.69
-
8,929.17
12,745.75
-
203.43
231.68
-
136,073.34
133,451.75
Total income
144,621.73
6,799.29
Expenditure on:
Costs of generating funds
-
-
Costs of generating voluntary
income
844.61
-
Expenditure on charitable activities
150,776.34
3,387.98
Other expenditure
266.4
-		 -
151,421.02
150,100.87
-
-
-
-
844.61
840.76
-
154,164.32
148,718.61
-
266.4
580.47
Total expenditure
151,887.35
3,387.98		 -
155,275.33
150,139.84
Net income / (expenditure) resources before
transfer
-7,265.62
3,411.31		 -
-3,854.31
-38.97
Transfers:
Gross transfers between funds – in
-
-
Gross transfers between funds – out
-
-
Other recognised gains / losses
Gains/losses on investment assets
-
-
Gains on revaluation, fixed assets, charity's own
use
-
-		 -
-
-
-
-
-
-
-
-
-
-
-
Net movement in funds
-7,265.62
3,411.31
Reconciliation of funds		 -
-3,854.31
-38.97
Total funds brought forward
29,595.53
-1,074.81		 338.26
28,858.98
28,897.95
Total funds carried forward
22,329.91
2,336.50		 338.26
25,004.67
28,858.98

The Statement of Financial activities include all gains and losses in the year. All incoming resources and resources used derive from continuing activities.

11

Samuels Christian Nursery

Balance Sheet as at 31 August 2025

As at As at
31/08/2025 31/08/2024
Fixed assets
- -
Current assets
Debtors 1,797.64 528.73
Cash At Bank And In Hand 23,973.47 28,330.25
25,771.11 28,858.98
Liabilities
Creditors: Amounts Falling Due In One Year 766.44 -
766.44 -
Net current assets less current liabilities 25,004.67 28,858.98
Total assets less current liabilities 25,004.67 28,858.98
Reserves
Excess/(deficit) to date -3,854.31 -38.97
Starting balances 28,858.98 28897.95
Total Reserves 25,004.67 28,858.98
Represented by Funds
General (Unrestricted) 22,329.91 29,595.53
Designated 2,336.50 -1,074.81
Restricted 338.26 338.26
Total 25,004.67 28,858.98

For the year ending 31/08/25 the company was entitled to exemption from audit under section 477 (2) of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the trustees on 22[nd] June 2026 and signed on its behalf by:

12

Mr John Ditchburn (Chair of Trustees)

Notes forming part of the financial statements for the year ended

31 August 2025

Accounting policies

13

General Designated This year Last year

Analysis of income and expenditure Selected period: 01 September 2024 to 31 August 2025

Income

Donations and legacies
Income from supporters
Voluntary SNACK Contributions
Income from businesses
Other trading activities
Trading income - fees
Sale of goods
Income from snacks
Sales of bought in goods
Investments
Interest income
Income from charitable activities
income from government bodies -
NCC 2, 3, 4
Income from Gov. Initiatives -
SEND and EYPP
Income - welfare food scheme
Income from fundraising and
events
Income from charitable activities Totals		 6,215.08
-
6,215.08
3,011.20
-
-
-
136.25
-
-
-
524.24
6,215.08
-
6,215.08
3,671.69
8,883.67
-
8,883.67
12,700.75
40
-
40
5
5.5
-
5.5
10
-
-
-
30
8,929.17
-
8,929.17
12,745.75
203.43
-
203.43
231.68
203.43
-
203.43
231.68
129,003.80
-
129,003.80
116,052.45
-
6,228.42
6,228.42
17,143.50
102.1
-
102.1
-
168.15
570.87
739.02
255.8
129,274.05
6,799.29
136,073.34
133,451.75
Income Grand totals 144,621.73
6,799.29
151,421.02
**150,100.87 **
Expenditure:
Costs of generating funds
Cost of raising funds
Staff Training
Fundraising publicity costs
Expenditure on charitable activities
EYPP Expenditure
Supply of services
Purchase of goods
Audit costs
Legal advice
Cost of employment
Salaries
Office costs
Nursery supplies
Communications costs
Milk & snacks
Insurance
Staff pensions
1332 -subscriptions
Goodwill Payments for Services
Received.
Staffexpenses		 25.59
-
25.59
10.56
819.02
-
819.02
759.4
-
-
-
70.8
844.61
-
844.61
840.76
158.03
711.08
869.11
2,298.95
-
-
-
738.87
164.5
56.75
221.25
903.07
370
-
370
-
6,015.62
-
6,015.62
22.78
683.8
-
683.8
429.05
132,136.12
2,620.15
134,756.27
132,542.19
177.44
-
177.44
325.21
1,843.36
-
1,843.36
1,485.54
-
-
-
10
547.61
-
547.61
616.92
1,080.36
-
1,080.36
768.54
3,331.15
-
3,331.15
3,141.78
2,668.35
-
2,668.35
3,035.71
1,600.00
-
1,600.00
2,400.00
266.40
-
266.40
580.47
Expenditure Grand totals 151,887.35
3,387.98
155,275.33
150,139.84

14

Staff costs
Staff Salaries Wages
Staff pensions		 Total
2025
Total
2024
£
£
134,756.27
132,524.19
3,331.15
3,141.78
Total Staff salary cost 138,087.42
135,665.97

No employee received emoluments of more than £60,000.

The weekly number of employees during the year, was as follows:

Manager 2024-5
2023-4
1
1
Deputy Manager 1
1
3rdin Charge L3 1
1
Early years L3 and Admin 1
1
Early years L3 2
2
Early years in training L3 0
1
Nursery Support 3
3
Early years L2 0
0
Finance 1
1
Apprentice 0
0
10
11

Taxation

The Charitable Company is exempt from corporation tax on its charitable activities.

Debtors
Other Debtors and prepayments

Total
Creditors
Other creditors and accruals
Total		 Total
2025
Total
2024
£
£
1,797.64
528.73
1,797.64
528.73
Total
2025
Total
2024
£
£
766.44
-
766.44

15

Samuels Christian Nursery Fund summary

01 September 2024 to 31 August 2025

At 31/08/2025 At 31/08/2024
£ £
Represented by
Unrestricted
Unrestricted - General Fund 22,329.91 29,595.53
Designated
Designated - Early Years Pupil Premium 928.66 8.99
Designated - Furniture, equipment, uniforms 1,593.84 1,022.97
Designated - SAT TEAM 315.37 315.37
Designated - SEN -SEND NCC FUNDING -501.37 -2,422.14
Restricted
Restricted - SAMUELS RESERVE 0.63 0.63
Restricted - Outside area 275.83 275.83
Restricted-Ci2eye 61.8 61.8
Fund Totals 25,004.67 28,858.98

Samuels Christian Nursery Fund movement summary

Selected period: 01 September 2024 to 31 August 2025

Fund
Fund balances
Incoming
brought forward
Resources		 Outgoing
Fund balances
Resources
Carried forward
EYPP - Early Years Pupil Premium
8.99
2,815.40
FEU - Furniture, equipment, uniforms
1,022.97
570.87
RESERVE - SAMUELS RESERVE
0.63
-
SATTEAM - SAT TEAM
315.37
-
SEN and SEND - SEN -SEND NCC
FUNDING
-2,422.14
3,413.02
Computer - computer software funding
-
-
General - General fund
29,595.53
144,621.73
Training - Staff Training
-
-
Garden - Outside area
275.83
-
Ci2eye - Ci2eye
61.8
-		 1,895.73
928.66
-
1,593.84
-
0.63
-
315.37
1,492.25
-501.37
-
-
151,887.35
22,329.91
-
-
-
275.83
-
61.8
Totals
28,858.98
151,421.02		 155,275.33
25,004.67

Purposes of Restricted Funds

Reserve: This is an amount to sustain the nursery in the event of a drop in numbers or event-impacting income Garden: Specifically, to buy equipment, toys and resources for the outdoor area Ci2eye: Specifically, for Ci2eye subscriptions

Training: Specifically for staff training costs

16