Docusign Envelope ID: D956CC2B-DF16-8C2A-805D-63D375999B08
Charity Number: 1107989
The Firs Nursery School Unaudited Report and Accounts For the year ended 31 August 2025
Docusign Envelope ID: D956CC2B-DF16-8C2A-805D-63D375999B08
The Firs Nursery School Unaudited Report and Accounts For the year ended 31 August 2025
Charity Number 1107989 Working Name The Firs Nursery School Principal Address Shalmsford Street Chartham Canterbury Kent CT4 7QN Trustees Georgette Fenn Jennifer Blackmore Lauren Garland Lisa Murridge Madeline Bell (Treasurer) Oliver Garland Ria Newberry-Baker Sarah Wild (Chair) Independent Examiner H.M. Cook ACA MAAT Roake & Cook Limited 46 School Lane Blean Canterbury Kent CT2 9JA Index Page 1 Trustees' Report 2 Independent Examiner's Report 3 Statement of Financial Activities 4 Balance Sheet 5 - 12 Notes to the accounts
Docusign Envelope ID: D956CC2B-DF16-8C2A-805D-63D375999B08
The Firs Nursery School Unaudited Report and Accounts For the year ended 31 August 2025
Trustees' Report
Reference and administration
The names of trustees, the principle address and other administrative information is disclosed under General Information on the preceding page.
Structure, governance and management
The association was registered as a charity, number 1107989.
Trustees are appointed by the parents of children registered with the nursery school.
Objectives and activities
The aims of pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through attending nursery by the following means:
1) Offering appropriate care, education and play facilities;
2) Family learning and education;
3) The right of parents to take responsibility and become involved in activities;
4) Equal opportunities for all children whatever their race, culture, religion, means or ability; and 5) Adhering to the furtherance of the aims and objectives of pre-school alliance.
In following these objectives, the trustees have had regard to the guidance issued by the Charity Commission.
Achievements and performance
This year we have embarked on a large expansion plan. We successfully leased an additional building from Kent County Council and opened this as an under two's room from 1st September 2025. This provision is already proving very popular and we continue to have long waiting lists for places in all age groups.
We also undertook a replacement of our sensory room over the summer of 2025, a much needed resource to support children with additional needs.
Thanks to our expansion of provision we have more than doubled the number of staff on role and increased the number of places for children to 52 per session.
Our usual festive celebrations were held in December 2024, we had a very popular Saturday stay and play, including xmas songs, the children also attended a Christmas party and Christmas lunch. These were well received.
We held a successful stay play open day in the summer term, we are now completely fully booked for the remainder of the academic year and have waiting lists for September 2026 and beyond.
We continue to offer wrap around care for school aged children up to 7 years and our popular Busy Badgers Holiday Club.
We have continued to welcome visits from outside professionals, these have been well received.
Over the course of the academic year we engaged Chartham Primary school forest-school teacher, we held forest school sessions for our preschool children and ended the summer term with a campfire, hot chocolate and marshmallow sessions. The children loved this experience.
We have asked for feedback from children and parents through surveys and the feedback received has been extremely positive, we continue to offer parents the opportunity to work with us on our improvement plan. We received a very positive Ofsted report in January 2024, maintaining our Good rating.
As a setting we have continued to fundraise both for our own purposes and for other charities. This has included an amazon wish list, dress up days, crowd funding and celebration days/focus days. All of which have been very successful.
We continue to build strong links with Chartham Primary school, benefiting from use of the grounds and outdoor learning opportunities, providing a strong transition package for those children going to school.
Financial review
The charity's policy on reserves is to always maintain sufficient liquid funds to meet its obligations for the years ahead; it is therefore the policy to always maintain reserves to cover the next three months' estimated expenditure. Any excess funds are retained to finance future improvements and extensions to the charity's facilities.
No restricted funds were brought forward or received during the year.
During the year, the charity recorded a surplus of £30,600. When this is added to the balance brought forward, the unrestricted fund balance carried forward stands at £166,318.
Signed on behalf of the trustees
Date:
Sarah Wild - Chair
6/8/2026
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The Firs Nursery School Unaudited Report and Accounts For the year ended 31 August 2025
Independent Examiner's Report To The Trustees of The Firs Nursery School ("the Charity").
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act).
The charity’s trustees consider that an audit is not required for the year ended 31st August 2025 under section 144 of the Charities Act and that an independent examination is needed.
Having satisfied myself that the accounts of the Charity are not required to be audited under the Charities Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Charity as required by s130 of the Charities Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of the Charities Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Mrs H Cook ACA
Date: 17/06/2026
For and on behalf of Roake & Cook Limited Chartered Accountant
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The Firs Nursery School Charity No
1107989
Annual accounts for the period
Period start date To
01/09/2024 Period end date 31/08/2025
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Statement of financial activities
| Recommended categories by activity Incoming resources (Note 3) Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other Resources expended (Note 4) Expenditure on: Raising funds Charitable activities Other Reconciliation of funds: Net movement in funds Total funds brought forward Total funds carried forward Total Total |
Unrestricted funds Restricted income funds Total funds Prior year funds 2025 2025 2025 2024 £ £ £ £ 1,227 - 1,227 - 345,813 - 345,813 296,614 - - - - 251 - 251 289 164 - 164 1,261 347,455 - 347,455 298,164 - - - - 315,655 - 315,655 285,348 1,200 - 1,200 1,000 316,855 - 316,855 286,348 30,600 - 30,600 11,816 135,718 - 135,718 123,902 166,318 - 166,318 135,718 |
|---|---|
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Balance sheet
| Fixed assets Intangible assets Tangible assets (Note 7) Investments Total fixed assets Current assets Stocks Debtors (Note 8) Investments Cash at bank and in hand Total current assets Creditors: amounts falling due within one year (Note 9) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Provisions for liabilities Total net assets or liabilities Funds of the Charity Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees |
Unrestricted funds Restricted income funds Total this year Total last year 2025 2025 2025 2024 £ £ £ £ - - - - 71,378 - 71,378 37,392 - - - - 71,378 - 71,378 37,392 - - - - 2,781 - 2,781 729 - - - - 94,241 - 94,241 98,597 97,022 - 97,022 99,326 2,082 - 2,082 1,000 94,940 - 94,940 98,326 166,318 - 166,318 135,718 - - - - - - - - 166,318 - 166,318 135,718 166,318 - 166,318 135,718 - - - - 166,318 - 166,318 135,718 Date of approval Signature Print Name Sarah Wild (Chair) 6/8/2026 |
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Notes to the accounts
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.
2 Accounting Policies
2.1 Income
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition criteria are met
(5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
The charity has received government grants in the reporting period. Grants are only included in the SoFA when the charity has unconditional entitlement to the resources.
Investment income is reported in the SoFA when receivable.
2.2 Expenditure and liabilities
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Charitable activities are the costs of running the nursery school including staff wages and salaries, rent and maintenance of property and food and equipment supplied to the children.
2.3 Assets
Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £500 net of grants received. They are valued at cost and written off over their estimated useful life at the rate of 20% straight line with a full years' depreciation incurred in the year of acquisition and no depreciation in the year of disposal.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
2.4 Going concern
The trustees have assessed the charity's ability to continue as a going concern and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements
2.5 Government grants
Grants that are received in respect of expenses or losses already incurred by the entity are recognised in profit and loss in the period when the grant becomes receivable.
2.6 Fund accounting
Unrestricted funds, which have not been designated for other purposes, are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Restricted funds have been donated for specific expenditures and are strictly applied only to such expenditure.
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Notes to the accounts
Note 3 Analysis of income
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Unrestricted Restricted
funds income funds Total funds Prior year
2025 2025 2025 2024
Analysis £ £ £ £
Donations Donations and gifts 1,227 - 1,227 -
and legacies: Gift Aid - - - -
Legacies - - - -
Membership subscriptions and sponsorships which
are in substance donations - - - -
Total 1,227 - 1,227 -
Charitable
Fees from local authorities 217,552 - 217,552 160,781
activities:
Fees from parents 110,320 - 110,320 106,396
SEN funding 16,691 - 16,691 29,437
Training 1,250 - 1,250 -
Total 345,813 - 345,813 296,614
Other trading
activities:
Other 164 - 164 1,261
Total 164 - 164 1,261
Income from Interest income 251 - 251 289
investments: Dividend income - - - -
Total 251 - 251 289
TOTAL INCOME 347,455 - 347,455 298,164
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Notes to the accounts
Note 4 Analysis of expenditure
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Unrestricted Restricted Unrestricted Restricted
Analysis funds income funds Total funds funds income funds Total funds
2025 2025 2025 2024 2024 2024
Expenditure on raising funds: £ £ £ £ £ £
- - - - - -
Staging fundraising events
- - - - - -
Total expenditure on raising funds
Expenditure on charitable activities:
Care costs 259,217 - 259,217 210,104 - 210,104
Running and maintenance costs 53,692 - 53,692 73,026 - 73,026
Administration costs 454 - 454 959 - 959
Depreciation 2,292 - 2,292 1,259 - 1,259
Total expenditure on charitable
activities 315,655 - 315,655 285,348 - 285,348
Other
Governance costs 1,200 - 1,200 1,000 - 1,000
Total other expenditure 1,200 - 1,200 1,000 - 1,000
TOTAL EXPENDITURE 316,855 - 316,855 286,348 - 286,348
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Notes to the accounts
Note 5 Details of certain items of expenditure
| Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner |
2025 2024 £ £ 600 500 - - - - 600 500 |
|---|---|
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Notes to the accounts
Note 6 Paid employees
Staff Costs
| Staff Costs | |||
|---|---|---|---|
| 2025 £ |
2024 £ |
||
| Salaries and wages | 224,585 | 191,072 | |
| Social security costs and pensions | 11,868 | 11,246 | |
| Other employee benefits | - | - | |
| Total staff costs | 236,452 | 202,318 | |
| This year | Last year | ||
| Average number of full-time equivalent employees in the year: | |||
| Charitable activities | 14 | 13 |
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Notes to the accounts
Note 7 Tangible fixed assets
Cost or valuation
| At the beginning of the year Additions Revaluations Disposals Transfers At end of the year |
Land and buildings Fixtures, fittings and equipment Total Prior year 2025 2025 2025 2024 £ £ £ £ 35,084 9,640 44,724 43,804 29,491 6,787 36,278 920 - - - - - - - - - - - - 64,575 16,427 81,002 44,724 |
|---|---|
Depreciation and impairments
| At beginning of the year Disposals Depreciation Impairment Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year Net book value |
- 7,332 7,332 6,073 - - - - - 2,292 2,292 1,259 - - - - - - - - - 9,624 9,624 7,332 35,084 2,308 37,392 37,731 64,575 6,803 71,378 37,392 |
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Docusign Envelope ID: D956CC2B-DF16-8C2A-805D-63D375999B08
Notes to the accounts
Note 8 Debtors and prepayments
Analysis of debtors Trade debtors Prepayments and accrued income Total
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2025 2024
£ £
- -
2,781 729
2,781 729
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Notes to the accounts
Note 9 Creditors and accruals
Analysis of creditors
Accruals for grants payable Trade creditors Accruals and deferred income Taxation and social security Other creditors Total
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Amounts falling due within Amounts falling due after
one year more than one year
2025 2024 2025 2024
£ £ £ £
- - - -
- - - -
1,000 1,000 - -
- - - -
1,082 - - -
- -
2,082 1,000
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