2024-07-31-accounts - Pembury School House Nursery

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Trustees’ Annual Report for the period

From 01.08.2023 to 31.07.2024

Charity name: Pembury School House Nursery

Charity registration number: 1109583

Objectives and Activities

Objectives and Activities	Objectives and Activities	Objectives and Activities
SORP reference
Summary of the purposes of the charity as set out in its governing document. Para 1.17 To provide high quality Early Years education to the children that attend our nursery school.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Para 1.17 and 1.19 At Pembury School House Nursery we work in partnership with every family to provide the highest quality childcare and education. We provide a safe, stimulating and nurturing environment where children are cared for in an atmosphere of care and warmth. Children’s learning is taken forward, offering opportunities for all to succeed and reach their individual potential; valuing unique achievements and interests.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit.	Para 1.18	Our trustees have regard to the guidance issued by the Charity Commission on public benefit. The nursery serves the public benefit by providing opportunities for children of all backgrounds and by promoting the understanding of their educational needs.

Achievements and Performance

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SORP reference
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	SORP reference

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Pembury School House Nursery is proud to hold an ‘Outstanding’ Ofsted judgement and to be part of the Collaboration Early Years Team for Kent. We are a much-needed provision to the community of Pembury and surrounding villages. We provide Early Years Education to children form the age of 2 years 2 months until the age of 5.

Financial Review

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Review of the charity’s Para 1.21
financial position at the end
of the period
Statement explaining the Para 1.22 The directors/trustees are responsible for
policy for holding reserves preparing the report and accounts in
stating why they are held
accordance with applicable law and
regulations.
Company law requires the directors to
prepare accounts for each financial year.
Under that law, the directors have elected to
prepare the accounts in accordance with
United Kingdom Generally Accepted
Accounting Practice (United Kingdom
Accounting Standards and applicable law).
Under company law the directors must not
approve the accounts unless they are
satisfied that they give a true and fair view
of the state of affairs of the company and of
the profit or loss of the company for that
period.
In preparing these accounts, the directors
are required to:
- select suitable accounting policies and then
apply them consistently;
- make judgements and estimates that are
reasonable and prudent;
- prepare the accounts on the going concern
basis unless it is inappropriate to presume
that the company will continue in business.
The directors are responsible for keeping
adequate accounting records that are
sufficient to show and explain the company's
transactions and disclose with reasonable
accuracy at any time the financial position of
the company and enable them to ensure that
the accounts comply with the Companies Act
2006. They are also responsible for
safeguarding the assets of the company and
hence for taking reasonable steps for the
prevention and detection of fraud and other
irregularities.
Amount of reserves held Para 1.22 £122,596
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 N/A
deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a going
concern
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Structure, Governance and Management

Description of charity’s trusts:		The overall management and control of the nursery shall vest in the individual members of its Trustees who are the directors and charity trustees of the nursery. 4.2 The Trustees shall consist of:- 4.2.1 A group of 3 persons and; 4.2.2. No more than 2 may be staff members 4.3 The Trustees in Articles 4.2.1 and 4.22 shall be elected for an agreed term at the Annual General Meeting. 4.4 In the event of death or resignation of an elected Trustee, the vacancy shall be filled until the next Annual General Meeting by a Member appointed by the Trustees. 4.5 Not less than two weeks prior to the date of the next Annual General Meeting at which the election of elected Trustees will take place each eligible Member shall be sent a form which any Member wishing to stand as a candidate for election to the Trustees must return to the secretary. Members returning such a form shall be deemed to have notified their willingness to act as a Trustee if so elected. 4.6 At the next Annual General Meeting the prospective new elected members of the Trustees shall be those candidates from amongst those having notified their willingness to stand who receive the highest number of votes from the Members. 4.7 At the first Trustee meeting following the Annual General Meeting the newly elected Trustees shall determine their roles; electing one of which as a secretary (who shall be the ‘Company Secretary’ of the nursery for companylawpurposes).

4.8	The Secretary shall notify Companies
	House in the appropriate manner of
	any changes to the Trustees.
4.9	The term of office of any Trustee
	member shall automatically
	terminate:-
	4.9.1 If they are disqualified under
	the Charities Act from acting as a
	charity trustee or under the
	Companies Acts from acting as a
	company director;
	4.9.2 If they are incapable whether
	mentally or physically of managing his
	or her own affairs;
	4.9.3 If they resign by written
	notice to the Secretary;
	4.9.4 If they are removed by
	resolution passed by a majority of the
	members of the Trustees.
4.10	Any technical defect in the
	appointment of a Trustee of which
	the Trustees are unaware at the time
	shall not invalidate any decisions
	taken at Trustee meetings at which
	such a member was present.
5.	PROCEEDINGS OF THE TRUSTEES
5.1	The Trustees shall hold at least 3
	meetings each year unless the
	Trustees shall decide by simple
	majority to hold a further meeting or
	meetings.
5.2	Trustees shall each have one vote at
	meetings.
5.3	A quorum at Trustee meetings shall
	be not less than two of the Trustees.
5.4	Every issue considered at Trustee
	meetings may be determined by a
	simple majority of the votes cast at
	the meeting. A written resolution
	signed by all members of the
	Trustees is as valid as a resolution
	passed in meeting (andfor this

	purpose the resolution may be
	contained in more than one document
	and will be treated as passed on the
	date of the last signature).
6.	POWERS OF THE TRUSTEES
	The Trustees shall have the following
	powers in the administration of the
	nursery:-
6.1	To elect by simple majority the
	Trustees, one being the Secretary.
6.2	To remove from office any Trustee.
6.3	To invite any person or persons to
	attend Trustee meetings in a non-
	voting capacity.
6.4	To make by-laws consistent with the
	Memorandum and these Articles and
	the Charities Acts and the Companies
	Acts to govern proceedings at
	General Meetings of the nursery.
6.5	To make rules consistent with the
	Memorandum and these Articles to
	govern proceedings at Trustee
	meetings.
6.6	To exercise any powers of the
	nursery which are not reserved to a
	General Meeting of the nursery.
6.7	To engage all staff at such
	remuneration as it thinks fit and
	enter into written contracts of
	employment with such staff on such
	terms as the Trustees shall from
	time to time determine.
7.	OVERRIDING OBLIGATIONS OF
	THE TRUSTEES
7.1	The Trustees shall (subject to Article
	14.1):-
	7.1.1 Abide by the Objects of the
	nursery;
	7.1.2 Maintain up to date
	accounting records containing entries
	of all monies received and paid out
	and the matters in respect ofwhich

	the receipt and payment takes place,
	in each case in such manner as may be
	required by the Charities Acts and/or
	Companies Acts of other applicable
	legislation or regulations.
8.	GENERAL MEETINGS OF THE
	NURSERY
8.1	The nursery shall in each calendar
	year hold a general meeting as its
	Annual General Meeting in addition to
	any other general meetings in that
	year and shall specify the meeting as
	such in the notice calling it. The
	Annual General Meeting in each year
	shall be held at such time and place as
	the Trustees decide. All General
	Meetings other than the Annual
	General Meeting shall be
	Extraordinary General Meetings.
8.2	Each Annual General Meeting will be
	chaired by the one of the three
	Trustees which shall:-
	8.2.1 Receive the accounts of the
	nursery for the previous financial
	year;
	8.2.2 Receive an annual report from
	the Trustees;
	8.2.3 Elect the new members of the
	Trustees;
	8.2.4 Transact any other business
	properly put to the meeting;
	8.2.5 Receive such other reports
	and documents as may be required by
	law from time to time.
8.3	All members shall be entitled to be
	notified of and attend any General
	Meeting of the nursery, but no minor
	failure or irregularity in giving such
	notice shall invalidate any decision
	taken at the General Meeting.
8.4	Not less than 21 clear days’ notice
	shall be given of each Annual General
	Meetingand not less than 28 clear

	days’ notice shall be given of every
	Extraordinary General Meeting.
8.5	The notice of any General Meeting
	shall include the date, time and place
	of the meeting and the nature of the
	business to be transacted.
8.6	No business shall be transacted at
	any General Meeting unless a quorum
	is present. 3 Members present in
	person shall constitute a quorum at
	any Annual General Meeting or
	Extraordinary General Meeting.
8.7	If a quorum is not present within 1
	hour of the time appointed for the
	General Meeting or if during a
	General Meeting such a quorum
	ceases to be present the meeting
	shall stand adjourned until such time
	and place the Trustees shall
	determine.
8.8	A resolution put to the vote at a
	General Meeting shall be decided on a
	show of hands unless before or on the
	declaration of the result of the show
	of hands a poll is demanded. Subject
	to the provisions of the Company Acts
	a poll may be demanded by the
	Trustees having the right to vote at a
	General Meeting or by a Member or
	Members representing not less than
	1/10thof the total voting rights of
	the Members attending and having
	the right to vote at the General
	Meeting.
8.9	Unless a poll is duly demanded a
	declaration by the Trustees that a
	resolution has been carried or carried
	unanimously or by a particular
	majority or lost or not carried by a
	particular majority and an entry to
	that effect on the minutes of the
	meeting shall be conclusive evidence
	of the fact without proof of the
	number or proportion of votes
	recorded in favour of or against the
	resolution.
8.10	A demand for a poll may, before the
	poll is taken,be withdrawn onlywith

	the consent of the Trustees and a
	demand so withdrawn shall not be
	taken to have invalidated the results
	of a show of hands declared before
	the demand is made.
8.11	The poll should be taken as the
	Trustees direct. The result of the
	poll shall be deemed to be a resolution
	of the meeting at which the poll is
	demanded.
8.12	On a show of hands every voting
	Member present in person or by
	proxy shall have one vote. On a poll
	every voting Member present in
	person or by proxy shall be entitled
	to the number of votes ascribed to
	their membership by these Articles.
8.13	An instrument appointing a proxy shall
	be in writing executed by or on behalf
	of the appointor and shall be in such
	form as the Trustees shall determine
	from time to time. Each Member who
	wishes to appoint a proxy shall be
	afforded the opportunity of
	instructing the proxy how he/she
	should act. Unless otherwise
	instructed a proxy may vote as
	he/she thinks fit or abstain from
	voting.
8.14	The instrument appointing a proxy
	shall be deposited at the registered
	offices of the nursery or such other
	place as is specified in the notice
	convening the General Meeting not
	less than 48 hours before the time
	for holding the General Meeting at
	which the person named in the
	instrument proposes to vote and an
	instrument of proxy which is not
	deposited or delivered in accordance
	with this Article shall be invalid.
8.15	Proposals may be put to a General
	Meeting of the nursery by one or
	both of the following:-
	8.15.1 Any Member; and
	8.15.2 The Trustees;

		8.16 All resolutions put to the vote at General Meetings shall be decided by an ordinary resolution (a simple majority of votes cast) except resolutions to amend the Memorandum and Articles, to dissolve the nursery or as may be required by the Companies Acts, which shall be decided by a special resolution (not less than 75% of votes cast). 8.17 No resolution to amend the Memorandum or Articles shall be effective unless approved by the nursery in writing.
Type of governing document (trust deed, royal charter)	Para 1.25	The Nursery Constituation.
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	The charity is constituted by the company being limited by guarantee and not having a share capital.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	As above

Reference and Administrative details

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Charity name Pembury School House Nursery
Other name the charity uses N/A
Registered charity number 1109583
Charity’s principal address Pembury School House Nursery
Lower Green Road
Pembury
Kent
TN2 4EB
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Kelly Marsh Director / Trustee
Samantha Digby- Director / Trustee
2
Baker
Jane Askew Company Secretary
3
/ Trustee
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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– Corporate trustees names of the directors at the date the report was approved

Director name Kelly Marsh Samantha Digby-Baker

Name of trustees holding title to property belonging to the charity

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Trustee name Dates acted if not for whole year
Kelly Marsh
Samantha Digby-Baker
Jane Askew
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Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	Every member of the nursery undertakes to pay such amount as may be required not exceeding £1 towards the nursery’s assets if the nursery should be wound up while he/she remains a member or within one year after they cease to be a member towards the costs of dissolution and the liabilities incurred by the nursery while the contributor was a member.
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	For the Trustees by majority vote to transfer/distribute assets to other bodies for exclusively charitable purposes to ensure the Objects remain within and serve the local community.
Details of arrangements for	As above
safe custody and
segregation of such assets
from the charity’s own
assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

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Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Jane Askew Full name(s) Jane Askew Position (eg Secretary, Company Secretary Chair, etc) Date 21 Nov 2024

Registered number: 05392129

PEMBURY SCHOOL HOUSE NURSERY DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

Tonbridge Accountants Limited

Pembury School House Nursery Contents

	Page
Company Information	1
Directors' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6—8
The following pages do not form part of the statutory accounts:
Detailed Income Statement	9

Pembury School House Nursery Company Information For The Year Ended 31 July 2024

Directors	Mrs Samantha Digby-Baker
	Mrs Kelly Marsh
Secretary	Mrs Jane Askew
Company Number	05392129
Registered Office	Lower Green Road
	Pembury
	Kent
	TN2 4EB
Accountants	Tonbridge Accountants Limited
	Chartered Accountants
	27 Old Gloucester Street
	London
	WC1N 3AX

Page 1

Pembury School House Nursery Company No. 05392129 Directors' Report For The Year Ended 31 July 2024

The directors present their report and the financial statements for the year ended 31 July 2024.

Principal Activity

The principal activity of the company is to provide nursery school facilities for pre-school children.

Directors

The directors who held office during the year were as follows:

Mrs Samantha Digby-Baker

Mrs Kelly Marsh

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mrs Kelly Marsh

Director

21/11/2024

Page 2

Pembury School House Nursery Accountants' Report For The Year Ended 31 July 2024

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Pembury School House Nursery for the year ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pembury School House Nursery for the year ended 31 July 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulationsstandards-and-guidance.

This report is made solely to the directors of Pembury School House Nursery, as a body, in accordance with the terms of our engagement letter dated 14 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of Pembury School House Nursery and state those matters that we have agreed to state to the directors of Pembury School House Nursery, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pembury School House Nursery and its directors, as a body, for our work or for this report.

It is your duty to ensure that Pembury School House Nursery has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pembury School House Nursery. You consider that Pembury School House Nursery is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Pembury School House Nursery. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

21/11/2024

Tonbridge Accountants Limited Chartered Accountants 27 Old Gloucester Street London WC1N 3AX

Page 3

Pembury School House Nursery Income Statement For The Year Ended 31 July 2024

Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses OPERATING SURPLUS Other interest receivable and similar income SURPLUS FOR THE FINANCIAL YEAR	2024 £ 137,073 (2,687) 134,386 (132,285) 2,101 2,868 4,969	2023 £ 123,872 (1,988)
		121,884 (113,585)
		8,299 1,717
		10,016

The notes on pages 6 to 8 form part of these financial statements.

Page 4

Pembury School House Nursery Statement of Financial Position As At 31 July 2024

2024 £ £ 4,089 4,089 2,214 118,302 120,516 (2,010) 118,506 122,595 122,595 122,595 122,595	2024 £ £ 4,089 4,089 2,214 118,302 120,516 (2,010) 118,506 122,595 122,595 122,595 122,595	2023 £ £ 4,903 4,903 618 114,421 115,039 (2,316) 112,723 117,626 117,626 117,626 117,626	2023 £ £ 4,903 4,903 618 114,421 115,039 (2,316) 112,723 117,626 117,626 117,626 117,626
	4,089 118,506		4,903 112,723
120,516 (2,010)		115,039 (2,316)

	122,595		117,626
	122,595		117,626
	122,595		117,626
	122,595		117,626

For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

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

On behalf of the board

Mrs Kelly Marsh Director

21/11/2024

The notes on pages 6 to 8 form part of these financial statements.

Page 5

Pembury School House Nursery Notes to the Financial Statements For The Year Ended 31 July 2024

1. General Information

Pembury School House Nursery is a private company, limited by guarantee, incorporated in England & Wales, registered number 05392129. The registered office is Lower Green Road, Pembury, Kent, TN2 4EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have also been prepared in compliance 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 in October 2019, and the Charities Act 2011.

The accounts are presented in £ Sterling.

2.2. Going Concern Disclosure

The Nursery is a registered charity and is considered a public benefit entity. The financial statements are prepared on a going concern basis. The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

The Nursery's turnover is derived from fee income for early years education, government funding and fund raising activities.

Fee income is measured at the fair value of the consideration received or receivable. Parents are invoiced three times per year in September, January and April and payment is due within 60 days of the invoice date. Revenue is recognised over the period of instruction and is fully recognised at the balance sheet date as all services for the year have been provided at this point.

Government funding is recognised in accordance with the accounting policy relating to government grants, as set out below.

Fund raising typically involves the sale of small items. Turnover is recognised when goods have been provided to customers such that risks and rewards of ownership have transferred to them.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 25% reducing balance Computer Equipment 25% reducing balance

2.5. Financial Instruments

The Nursery has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments. Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. Basic financial liabilities, including trade and other payables, and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.

2.7. Government Grant

The Nursery receives government funding as part of a national government scheme to provide funded childcare places. The nursery accounts for this funding based on the performance model. The income is recognised when the performance-related condition, being the provision of childcare, is met.

Page 6

Pembury School House Nursery Notes to the Financial Statements (continued) For The Year Ended 31 July 2024

2.8. Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2023: 9)

4. Turnover

All income and expenditure pertains to unrestricted funds. The Nursery does not hold restricted funds or endowment funds and, as a result, there have been no transfers between these categories.

Retained earnings at the end of the year represent the total funds of the Nursery, which are all unrestricted.

For the year ending 31 July 2024, the Nursery received £80,335 in government funding (31 July 2023: £66,803). There are no unfulfilled conditions attaching to these grants.

5. Tangible Assets

Plant & Machinery £ 24,705 -	Computer Equipment £ - 535	Total £ 24,705 535
24,705	535	25,240
19,802 1,226	- 123	19,802 1,349
21,028	123	21,151
3,677	412	4,089
4,903	-	4,903

6. Debtors

Due within one year Other debtors . Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security	2024 £ 2,214 2024 £ 1,219 791 2,010	2023 £ 618
		2023 £ 1,593 723
		2,316

7. Creditors: Amounts Falling Due Within One Year

Page 7

Pembury School House Nursery Notes to the Financial Statements (continued) For The Year Ended 31 July 2024

8. Related Party Transactions

The Nursery's directors and secretary also act as trustees. The trustee role is voluntary and no remuneration is paid. K. Marsh is also Head of Nursery and was remunerated £21,917 for the role (2023: £20,592). Pension contributions of £470 were also paid (2023: £431). J. Askew is also Office Manager and was remunerated £21,917 for the role (2023: £20,542). Pension contributions of £470 were also paid (2023: £429).

There were no employees whose received total employee benefits of more than £60,000. Total expenses of £103 (2023: £164) were reimbursed to one trustee (2023: two trustees) for nursery supplies, meeting and administrative expenses.

Tonbridge Accountants Limited were paid £1,440 during the period for accounting services (2023: £1,400), which includes the annual independent examination. No additional services were provided during the period (2023: £300 for Xero implementation and £72 for company secretarial work).

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 8

Pembury School House Nursery Detailed Income Statement For The Year Ended 31 July 2024

2024 £ £ 53,193 80,335 680 2,865 137,073 2,687 (2,687) 134,386 107,247 1,135 1,290 40 13,978 810 265 1,793 863 652 85 - 508 1,440 35 84 1,349 556 155 (132,285) 2,101 2,868 2,868 4,969	2024 £ £ 53,193 80,335 680 2,865 137,073 2,687 (2,687) 134,386 107,247 1,135 1,290 40 13,978 810 265 1,793 863 652 85 - 508 1,440 35 84 1,349 556 155 (132,285) 2,101 2,868 2,868 4,969	2023 £ £ 52,335 66,803 193 4,541 123,872 1,988 (1,988) 121,884 93,331 962 18 23 8,423 825 2,463 1,670 563 229 380 4 568 1,772 35 84 1,356 484 395 (113,585) 8,299 1,717 1,717 10,016	2023 £ £ 52,335 66,803 193 4,541 123,872 1,988 (1,988) 121,884 93,331 962 18 23 8,423 825 2,463 1,670 563 229 380 4 568 1,772 35 84 1,356 484 395 (113,585) 8,299 1,717 1,717 10,016
	137,073 (2,687)		123,872 (1,988)
107,247 1,135 1,290 40 13,978 810 265 1,793 863 652 85 - 508 1,440 35 84 1,349 556 155		93,331 962 18 23 8,423 825 2,463 1,670 563 229 380 4 568 1,772 35 84 1,356 484 395
	134,386 (132,285)		121,884 (113,585)
2,868		1,717
	2,101 2,868		8,299 1,717

	4,969		10,016

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Independent examiner’s report to the trustees of Pembury School House Nursery (‘the Company’)

I report to the charity trustees on my examina�on of the accounts of the Company for the year ended 31 July 2024.

Responsibili�es and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the prepara�on of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

16 of the 2006 Act and are eligible for independent examina�on, I report in respect of my examina�on of your charity’s accounts as carried out under sec�on 145 of the Chari�es Act 2011 (‘the 2011 Act’). In carrying out my examina�on I have followed the Direc�ons given by the Charity Commission under sec�on 145(5) (b) of the 2011 Act.

Independent examiner’s statement

with the examina�on giving me cause to believe:

accoun�ng records were not kept in respect of the Company as required by sec�on 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accoun�ng requirements of sec�on 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a ma�er considered as part of an independent examina�on; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prac�ce for accoun�ng and repor�ng by chari�es.

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Laughton Ross BA (hons), FCA, ACII Independent Examiner

Tonbridge Accountants Limited 27 Old Gloucester Street, London, WC1N 3AX

22 April 2025