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← Dots 'N' Spots Day Nursery And Out Of School Club Limited

2025-04-05-accounts

COMPANY REGISTRATION NUMBER: 04906374 CHARITY REGISTRATION NUMBER: 1110557

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Unaudited Financial Statements 5 April 2025

CHIPCHASE MANNERS Chartered Accountants 384 Linthorpe Road Middlesbrough TS5 6HA

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Financial Statements

Year ended 5 April 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Page| |Trustees’|annual|report|(incorporating|the|director's|report)|1| |independent|examiner's|report|to|the|trustees|5| |Statement|of financial|activities|(including|income|and| |expenditure|account)|7| |Statement|of financial|position|8| |Statement|of cash|flows|9| |Notes|to|the|financial|statements|10| |The|following|pages|do|not form|part|of the|financial|statements| |Detailed|statement|of|financial|activities|19| |Notes|to|the|detailed|statement|of financial|activities|20|

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Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

|

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 5 April 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the company for the year ended: 5 April 2025.

Reference and administrative details

Registered charity name Dots 'N' Spots Day Nursery and Out of School Club Limited

Charity registration number 1110557

Company registration number 04906374 Principal office and registered Station Lane office Skelton Saltburn by the Sea TS12 2FW Cleveland

The trustees

S Walker (Resigned 9 September 2024) CE Bland Treasurer JM Tasker Nominated Person Ofstead A Perriman Chair A Rose Funding Lead H M Wardell (Appointed 30 September 2024) SEND Lead

Independent examiner

C S$ Gorman

|

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continuea)

Year ended 5 April 2025

Structure, governance and management

Governing document

The charity is governed by its Memorandum and Articles of Association.

Governing body

The trustees, who are required under the Articles to serve as members of the charity, are elected at a full trustees’ meeting and are required to meet specifications concerning eligibility, personal competence, specialist skills and local availability.

Trustee-training

New trustees are inducted into the working environment of the charity, and also of the company as a registered charity, including trustees’ policy and procedures.

Organisational management

The trustees meet on a regular basis to determine the general policy of the charity and review its overall management and control for which they are legally responsible.

Risk management

The trustees have examined the major strategic, business and operational risks to which the charitable company is exposed. The trustees confirm that systems have been established to monitor and control these risks to mitigate any impact they may have on the charitable company.

Objectives and activities

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on the public benefit when reviewing the charity's aims and objectives.

The principal objectives and activities of Dots 'N' Spots Day Nursery and Out of School Club during the year was that of the provision of a nursery and to provide facilities for the care, recreation and education of children.

Strategic aim and objectives

The charity's strategic aim and annual objective is the attainment of the provision of a nursery and providing facilities for the care, recreation and education of children.

Principal activity

The principal activity of the charitable company continues to be that of the provision of a nursery and providing facilities for the care, recreation and education of children.

2

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) (continueq

Year ended 5 April 2025

Achievements and performance

The nursery has done well financially this year, we have made a profit once again. The government funding is now in line with the costs to the setting which is reflected within our accounts.

We have developed our website to become even more informative to not only existing families but prospective families, to enable them to make an informed choice when looking for suitable childcare that meets the families’ specific needs. The website include support regarding funded sessions and links to be able to check eligibility. It also contains specific information about each play room and the activities and resources they provide.

Dots n Spots sponsored a local children's football team, which advertised the nursery as a logo on their football kits.

We have now become more energy efficient by replacing our old heating systems with dual air conditioning and heating units. This is now more cost effective and improves the quality of care for the children now the seasons are more extreme. The units ensure that the children and staff are kept cool within the hot summer months, and warm and cosy in the winter months.

We have updated our Out of School Club. We now have separate rooms for Early Years/Key stage 1 and Key stage 3 to enable the children to access age-appropriate activities and resources. The space assigned to key stage 3 is now designed to be a youth club environment for the older children to enjoy. We were extremely grateful that we received a donation that funded our pool table and football table.

We opened the Tweenie room in September which was closed and used as a wellbeing room since Covid. The room is now full to capacity enabling us to accept more children under 2 years of age.

Anita completed her Special Educational Needs and Disabilities Co-ordinator level 3 training for the setting, which ensure we follow the SEND code of practice and support the children and their families by meeting their individual needs.

We had 3 staff go on maternity leave, with a further 4 in June/September 2025. We have been able to cover these roles and the team has pulled together to ensure consistency of care for our families remains strong.

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Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued

Year ended 5 April 2025

Financial review

Funding provided by Redcar & Cleveland Borough Council has increased in line with the new Government initiative. The Charity made a surplus for the year of £163,296 (2024:£48,004) as shown in the Statement of Financial Activities.

Investment powers, policy and performance

The trustees have considered that cash deposits are the most appropriate policy for investing funds.

Reserves policy

The trustee's have established a policy whereby the unrestricted reserves held by the charitable company should be sufficient to enable the charity to fund between 4 to 6 months of the resources expended. At this level, the trustee's believe that they would be able to continue the current activities of the charitable company in the event of a significant decrease in its income. This 4 to 6 month period would provide the charitable company with the necessary time to seek and develop new streams of income. Dots 'n' Spots Day Nursery & Out of School Club Limited currently has general reserves of £298,117, which covers 5 months of normal operationai costs.

Plans for future periods

As a well-established setting we always wish to further improve our service by assessing what we already provide and looking at what our community needs.

We would like to not only provide a service for our local community, but expand to reach the wider community. We plan to achieve this by further developing our fantastic website, offering open days and looking at other ways to promote the nursery.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees’ annual report was approved on 10 December 2025 and signed on behalf of the board of trustees by: .

C E Bland (Treasurer) Trustee

4

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Dots 'N' Spots Day Nursery and Out of School Club Limited

Year ended 5 April 2025 aemneeemecceceanecie,

enna

| report to the trustees on my examination of the financial statements of Dots 'N' Spots Day Nursery and Out of School Club Limited (‘the company’) for the year ended 5 April 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 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

  4. the financial statements 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).

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5

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

independent Examiner's Report to the Trustees of Dots 'N' Spots Day Nursery and Out of School Club Limited (continued)

Year ended 5 April 2025 tt re ene

nee eit

| 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.

Cc. .? “ Cura

C S Gorman independent Examiner

Chipchase Manners Chartered Accountants 384 Linthorpe Road Middlesbrough TS5 GHA

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6

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 5 April 2025

2025 2025 2024
Unrestricted
funds Totalfunds Total funds
Note £ £ £
Income and endowments
Donations and legacies 5 7,374 7,374 _
Charitable activities 6 774,000 774,000 537,471
Othertrading activities
Investment income		 7
8		 447
1,229		 447
1,229		 ~
668
Total income 783,050 783,050 538,139
Expenditure
Expenditure on charitable activities 9,10 619,754 619,754 490,135
Total expenditure 619,754 619,754 490,135
Net income and net movement in funds 163,296 163,296 48,004
Reconciliation offunds
Total funds broughtforward 134,821 134,821 86,817
Totalfundscarriedforward 298,117 298,117 134,821

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 17 form part of these financial statements.

7

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Statement of Financial Position

5 April 2025

2025 2024
Note £ £
Current assets
Debtors
Cash at bank and in hand		 16 14,841
294,875		 14,340
132,920
309,716 147,260
Creditors: amounts falling due within oneyear 17 11,599 12,439
Net current assets 298,117 134,821
Total assets less current liabilities 298,117 134,821
Net assets 298,117 134,821
Funds ofthe charity
Unrestricted funds 298,117 134,821
Totalcharityfunds 19 298,117 134,821

For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

These financial statements were approved by the board of trustees and authorised for issue on 10 December 2025, and are signed on behaif of the board by:

C E Bland (Treasurer) A Rose (Funding Lead) Trustee Trustee

The notes on pages 10 to 17 form part of these financial statements.

8

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Statement of Cash Flows

Year ended 5 April 2025

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash|flows|from|operating|activities| |Net|income|163,296|48,004| |Adjustments|for:| |Other|interest|receivable|and|similar|income|(1,229)|(668)| |Interest|payable|and|similar|charges|1,592|2,314| |Accrued|expenses/(income)|2,102|(116)| |Changes|in:| |Trade|and|other|debtors|(501)|(2,640)| |Trade|and|other|creditors|(2,942)|3,614| |Cash|generated|from|operations|162,318|50,508| |interest|paid|(1,592)|(2,314)| |Interest|received|1,229|668| |Net cash|from|operating|activities|161,955|48,862| |Net|increase|in|cash|and|cash|equivalents|161,955|48,862| |Cash|and|cash|equivalents|at|beginning|of year|132,920|84,058| |Cash|and|cash|equivalents|at end|of year|294,875|132,920|

----- End of picture text -----

The notes on pages 10 to 17 form part of these financial statements.

9

Dots 'N' Spots Day Nursery and Out of School Club Limited Company Limited by Guarantee

Notes to the Financial Statements

Year ended 5 April 2025

1. General information

The company is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Station Lane, Skelton, Saltburn by the Sea, TS12 2FW, Cleveland.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

  1. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102. Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors.

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Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Financial Statements (continueg

Year ended 5 April 2025 en

nett

  1. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: e income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

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11

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2025

  1. Accounting policies (continued

Resources expended

Expenditure is recognised on an accruals basis asa liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - Straight line over 3 years

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

412

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 5 April 2025

3. Accounting policies (continued

Impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverabie amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Limited by guarantee

The company Dots 'N' Spots Day Nursery & Out of School Club Limited is limited by guarantee.

13

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Financial Statements (continuen

Year ended 5 April 2025

5. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Donations 5,611 5,611 ~ ~
Grants
Grants receivable 1,763 1,763 _ _
7,374 7,374 ~ ~
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Nursery fees 774,000 774,000 537,471 537,471
7. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Fundraising events 146 146 _ ~
Commission from photographs 301 301 _ -
447 447 - -
8. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Building society interest receivable 1,229 1,229 668 668
9. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Nursery activities 585,207 585,207 458,588 458,588
Support costs 34,547 34,547 31,547 31,547
619,754 619,754 490,135 490,135

14

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Financial Statements (continue

Year ended 5 April 2025 ne nner

10. Expenditure on charitable activities by activity type

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Activities| |undertaken|Support|Total|funds|Total|fund| |directly|costs|2025|2024| |g|£|£|£| |Nursery|activities|585,207|34,547|619,754|490,135| |11.|Analysis|of support support|costs| |Nursery| |activities|Total|2025|Total|2024| |£|£|£| |Staff|costs|8,874|8,874|8,007| |Premises|2,714|2,714|2,895| |General|office|12,268|12,268|10,137| |Human|resources|5,859|5,859|§,224| |Finance|costs|1,592|1,592|2,314| |Accountancy|fees|3,240|3,240|2,970| |34,547|34,547|31,547| |12.|Independent examination|fees| |2025|2024| |£|£| |Fees|payable|to|the|independent|examiner|for:| |independent|examination|of the|financial|statements|3,240|2,970|

----- End of picture text -----

11. Analysis of support support costs

13. Particulars of employees

----- Start of picture text -----
|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|total|staff costs|and|employee|benefits|for the|reporting|period|are|analysed|as|follows:| |2025|2024| |£|£| |Wages and|salaries|455,138|368,152| |Social|security|costs|17,696|12,774| |Employer contributions|to|pension|plans|7,089|§,926| |479,923|386,852| |The|average|head|count|of employees|during|the|year|was|28|(2024:|25).|The|average|number| |of full-time|equivalent employees during the year|is analysed as follows:|2025|2024| |No.|No.| |Administrative|staff|28|25|

----- End of picture text -----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

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15

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2025

14. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

18. Tangible fixed assets

Fixtures and
fittings
£
Cost
At6 April 2024and 5 April 2025 38,355
Depreciation
At6April 2024 and 5April 2025		 38,355
Carrying amount
At 5 April 2025 ~
At § April 2024 -
16. Debtors
2025 2024
£ £
Trade debtors 6,949 6,511
Prepayments and accrued income
Other debtors		 2,892
5,000		 2,829
5,000
14,841 14,340

17. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 558 818
Accruals and deferred income 7,813 5,711
Social security and othertaxes
Other creditors		 ~
3,228		 3,101
2,809
11,599 12,439
  1. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £7,089 (2024: £5,926).

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Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2025

19. Analysis of charitable funds

Unrestricted funds
At At
6 April 2024 income Expenditure 5 April 2025
£ £ £ £
General funds 134,821 783,050 (619,754) 298,117
At At
6 April 2023 income Expenditure 5 April 2024
£ £ £ £
General funds 86,817 538,139 (490,135) 134,821
20. Analysis of net assets between funds
Unrestricted Total Funds
Funds 2025
£ £
CurrentAssets 309,716 309,716
Creditors less than 1 year (11,599) (11,599)
Net assets 298,117 298,117
Unrestricted Total Funds
Funds 2024
£ £
Current Assets 147,260 147,260
Creditors less than 1 year (12,439) (12,439)
Net assets 134,821 134,821
21. Analysis ofchanges in netdebt
At
At6 Apr 2024 Cashflows 5 Apr 2025
£ £ £
Cashatbankandinhand 132,920 161,955 294,875

17

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Management Information Year ended 5 April 2025

The following pages do not form part of the financial statements.

18

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 5 April 2025

2025 2024
£ £
Income and endowments
Donations and legacies
Donations
Grants receivable		 5,611
1,763		 -
_
7,374 _
Charitabie activities
Nursery fees 774,000 537,471
Othertrading activities
Fundraising events 146 _
Commission from photographs 301 _
447 ~
Investment income
Building society interest receivable 4,229 668
Totalincome 783,050 538,139
Expenditure on charitable activities
Wages and salaries 455,138 368,152
Employer's NIC 17,696 12,774
Pension costs 7,089 5,926
Rates and water 4,686 4,250
Lightand heat 18,280 20,243
Repairs and maintenance 27,258 7,737
Insurance 4,168 4,464
Otherestablishment 2,444 2,251
Legal and professional fees 5,859 5,224
Telephone 9,848 7,868
Other office costs 15,293 12,748
Other interestpayable and similar charges 1,592 2,314
Bad debts 3,240 2,970
General expenses 3,407 2,035
Food & provisions 23,263 19,138
Educational equipment 20,493 12,041
619,754 490,135
Total expenditure 619,754 490,135
Netincome 163,296 48,004

19

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 5 April 2025

enn

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Expenditure|on|charitable|activities| |Nursery|activities| |Activities|undertaken|directly| |Wages/salaries|447,231|360,988| |Employer's|NiC|16,919|12,099| |Pension|costs|6,899|5,758| |Rates|&|water|4,217|3,825| |Light &|heat|16,452|18,219| |Repairs|&|maintenance|27,258|7,737| |Insurance|3,751|4,018| |Training|2,444|2,251| |Other|office|costs|12,873|10,479| |General|expenses|3,407|2,035| |Food|&|provisions|23,263|19,138| |Educational|equipment|20,493|12,041| |585,207|458,588| |Support costs| |Wages/salaries|7,907|7,164| |Employer's|NIC|777|675| |Pension|costs|190|168| |Rates|&|water|469|425| |Light &|heat|1,828|2,024| |Insurance|417|446| |Legal|and|professional|fees|5,859|5,224| |Telephone|9,848|7,868| |Other|office|costs|2,420|2,269| |Bank|charges|1,592|2,314| |Accountancy|fees|3,240|2,970| |34,547|31,547| |Expenditure on|charitable|activities|619,754|490,135|

----- End of picture text -----

a

20

Dots 'N' Spots Day Nursery and Out of School Club Limited

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities Year ended 5 April 2025

21