Company registration number.. 5941901
Charity registration number.. 1121726
WILLOW NURSERY AND PRESCHOOL LIMITED
TRUSTEES, REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

Wlllow Nursery and Preschool Llmlted
Contents
P•ge
Reference and Adrninistrative Details
Trustees, Report
Independent Examiner's Report
Statement of Financi31 Activities (including Income and Expenditure Account)
Comparative Statement of Financial Activities (including Incorne and Expenditure Account)
Balance Sheet
Note5 to the Financial Statements
10-15
The following pages do not form part of the statutory accounts..
Detailed Statement of Financial Activities (including Income and Expenditure Account)
16-L7

Wlllow Nursery and Preschool Llmlted
Reference and Administrative Details
For The Year Ended 30 September 2025
Trustees
Mrs Jemma Pyke - Financial Director
Mrs Emma Cross - Chair
Ms Emrna Dukes
Dr Laura Palmer
Mrs Harriet Crees
Mr5 Sian Creagh (appointed 18/10120251
Charlty Number
1121726
Company Number
5941901
Independent Exgmlner
Mr R D Pyke IFA MIPA
RJBS Accountants Limited
The Old P3per Shop
North Street
Langport
Sornerset
TAIO 9RQ
Page I

Wlllow Nursery and Preschool Llmlted
Company No. 5941901
Trustees. Report For The Year Ended 30 September 2025
The trustees present thelr report and the flnancial ststements for the year ended 30 September 2025.
ObJectlve$ and Actlvltles
Alms and Objectlves
The charitable objerts of Willow Nursery and Pre-school Limited 3re to enhance the development and educ8tion of Children
prirnarily under statutory school age by providing andlor assisting in the pmvision of childcare and educational services for
the benefit of the cornmunity, In particular Iwithout limitation) chIld￿n aged between 0-5 years In the area of Shepton
Mallet.
Our first objective is to provide a safe, Stimulating environment for child￿￿ attending Willow Nursery and Pre-school to
grow and thrive.
We employ Qualified staff to meet the Early Years Foundation Stage educational requirements, and we encourage all staff to
Identlfy tralnlng opportunilles that ensure contlnuous professlonal development. The Trustees assesses trainlng requests
regularly and approves almost all requests for tralning.
Willow Nursery and Pre-school Limited also offer work placements for appmpriate students working towards a Childcare
qualification. We currently have one work placement student.
Our second objective is to provide affordable. high quality childcare. All staff with key children hold or are working towards
early years, foundation stage.
Costs and suppliers are reviewed to identify savings. and savings are either re-invested to maintain and improve the quality
OF learning and play eouipment, saved for our building fund or used to off-set fee increases.
Public Benefit
In shaping our objective5 for the year and planning our activitie5 the Trustees have considered the Charity Cornmi55lOn'S
guidance on public benefit.
We reserve a space for emergency placements. These places are usually subsidised by the County Council.
We review our fees annually and only increase them If necessary.
The trustees confirm that they have cornplied with the requirements of Section 17 of the Charities Act 2011 to have due
regard to rhe Charity Commisslon's guidance on public beneflt.
structure Goverance and Management
The Company was incorporated on 20 September 2006 and commenced trading on l May 2007. It was registered as a
charity, number 1121726. on 27 November 2007.
Willow's charitable objects are..
To enh3nce the development and education of children primarily under statutory school age by providing andlor 3SSlSting in
the pmvision of childcare and educational services for the benefit of the community. in particular (without Iirnitationl
children of 0-5 years services in the area of Shepton Mallet.
It is the responsibility of the Trustees to ensure that Willow Nursery and Pre-school Lirnited cornplies with its airns and 15
managed correctly.
All Parents and Carers are invited prior to our AGM to stand for election to the Trustees. Places on the Board a￿ also open
to members of the wider communityi if they wish to stand. We aim to encourage membership of the Board that is
rep￿sentatiVe both of Parents and Carers, and the wider tommunityi where this is of benefit to Willow Nursery and Pre-
School Limited. (For Example, to provide access to professional expertise that Is not available via the current Board, or to
provide access to profession31 expertise th3t Is not available vi3 the current Board, or to provide linkages to other settings
or businesses that could Impmve ways of working.)
Willow Nursery and Pre-school Limited is registered with Ofsted and receives funding from the Governrnent for eligible 2, 3
& 4 year olds to attend part-time sessions. The County Council pay the charitable company directly, up to the maximum
nurnber of hours allocated to each funding period. We also work closely with Children's Social Care and when possible keep
one space f￿e in each building to pmvide emergency Childcare if reouested.
Achievements and Performance
Page 2

Wlllow Nursery and Preschool Llmlted
Trustees. Report (continued}
For The Year Ended 30 September 2025
Maln A¢hievement$
We have maintained working condltlons for staff through..
M3n3ging flexible returns to work for all staff on m3ternlty leave.
Considering frequent requests to change contracted hours
Team Building days out
Thi5 year we raised a total of £9,70612024 £2,849).
We Continue to hold strong governance and Trustees - staff relations following the AGM in ottober 2025, by..
The elecrion of a strong Board
Holdlng lolnt events for staff and Board members
Encouraging staff attendance at committee meetings
Increasing the involvement and visibility of Board members day-to-day
Risk Assessment
The Trustees regularly review all types of risk and make contingencie5 for systematic risk. Operating risk5 that can be
measured are controlled and monitored. In addition, the Trustees regularly review the risk5 to which children and staff
within Willow Nursery and Pre-school Limited 15 exposed, to ensure that the sy5tem5 a￿ in place to mitigate exposu￿ to
those risks.
All members of Staff, Trustees, Students and Volunteers all have an enhanced DBS disclosu￿, we have accident and
Incident forms for children, staff and any adult on the premises, medlcatlon authorisation forms are fllled In by parents prlor
to any medications being administered.
All parents sign a contract prior to their child starting which lists any rnedicallhealth pmblems, allergies/sensitivities, any
gular medication, food intoleranceslsensitivities or foods forbidden by religion of culture or special needs.
There are also sections for permission to take photographs Ifor use within the Nursery and our Website and locallnational
papers), walks within the local comrnunitvi for staff to apply creams li.e. sun cream and sudacrernl and for staff to change
the child's clothing.
The Parents also sign to authorise staff to seek medical treatment in their absence.
We have an incoming information book, in which parents inform us of any accidents etc. That the child rnay have had at
ho￿e.
The Trustees a￿ consulted on any expenditure, or any repairs to the building, that are not part of the day to day expenses
needed to run the group. Signatories for the bank account are the Chair & Treasuor both signatu￿5 are requi￿¢ to
authorise cheques.
Flnanclal Revlew
Flnanclal Posltlon
FINANCIAL REVIEW
The charitable cornpany has seen an Increase In 1￿c￿aSe In resource5 to £389,997 from £387,392. This Is largely from an
increase in numbers and an increase in fees. We also received another donation of £26,000 as a restricted fund towards the
new build c05t5. Even without this our fee5 have increased by £68,167. We Still maintain to be the busiest Nursery in
Shepton Mallet and have waiting lists or are full on m05t days for the 2026 Academic year. Changes in funding rnean the
majority of our fees our now fmm government funding which is having a huge impact on our ability to control incoming
resources. In September 2025 County changed the way we receive funding, which was termly In advance and is now
monthly In arrea￿.
Resources expended have risen to £342,436 from £309,057 120241. This is evident frorn the incre3se of £24,292 In staff
costs for the year. We have also spent a lot to the repairs of our current building. to ensure It Is safe.
Ms Dukes and Mrs Wkes have prepared an extensive 2026 budget where we have an achievable plan to increase nurnbers
of children to allow for increased wages and utilities in the corning years.
Page 3

Wlllow Nursery and Preschool Llmlted
Trustees. Report (continued}
For The Year Ended 30 September 2025
Re$er¥e$ Poll¢v
The charitsble company alms to malntain free reserves that are available for Its general purposes, l.e. those funds that are
not restricted, designated or otherwise committed, at a level that is reasonably likely to facillt3te sustalnabillty of its
activities over the ensuring 12 months.
In May 2019 Willow purchased a large plot and building to move Into once we have approved planning and developed the
site will be used for the nursery and pre-school. This purchase has resulted in the large surplus of reserves being used as
the deposit for the purchase. In August 2023 we sold the house and cleared the mortgage, but retained the land to build a
purpose built modular property. We are are now in connettion with our Landlord5, to try Secure a long term lease to
explore replacing the buildings on our CUr￿￿t site. Correspondence executed in May 24 5eerned p051tive but 15 now being
held up with solicitors and the department for education.
We have also In March 2026 put the land we own on the market which will create further surplus reserves to ald our costs
of either a new build on site or extensive works to refurbish our current buildings.
Although do currently hold £126,000 in reserves that are restricted for the cost of the replacment building or
refirbishment of our existing buildings.
Other Information
Plan5 for the future
The Trustees, elected in October 2025, are In the process of setting a clear future direction for Willow Nursery and Pre-
School Limited, that will ensure that the charitable company is, and continues to be, a going concern, and that it is well run
and delivering its charitable outcomes, as stipulated by the Charities Comrnission.
The Trustee5 have been made very aware that the need for eady year5 child care around Shepton Mallet 15 great. County
Council will not allow Willow to close as there is such a demand for early years childcare. Despite also removing the
majority of the section 106 monies that were pmmised to us to help support our new build.
As a committee we have decided to try and retaln our posltlon on our current site and obtaln a favourable long term lease.
As a result we have in the coming year spent a lot of our reserves on repairing and improving our current buildings.
Statement of Trustees, Responslbllltles
The trustees (who are also the directors of Willow Nursery and Preschool Lirnited for the purposes of company lawl are
responsible for preparing the Trustees. Report and the financial statements In accordance with applicable law and United
Kingdom Accounting Standards (United Kingdorn Generally Accepted Accounting Prarticel.
co￿panY law require5 the trustees to prepare financial statements for each financial year. Under company law the trustees
must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of
the charitable cornpany and of the incoming resources and application of resources, including the income and expenditu￿, of
the chariiable company for that period. In preparing the financial statements the trustees ao reouired to..
select suitable accounting policies and then apply them consistentlv,.
observe the methods and principles in the Charity SORP,.
make judgments and accounting estimates that are reasonable and prudent,. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company
will continue in business.
The trustees are responsible for keeping adequate accounting records which disc105e with reasonable accuracy at anytime the
financial position of the charitable cornpany and to enable the￿ to ensure that the accounts comply with the CO￿panieS 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 trustees are responslble for the maintenance and integrity of the corporate anifj financial information Included on the
ch3ritable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial
Statements may differ from legislation in other Jurisdiction5.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small cornpanies
regime within Part 15 of the Companies Act 2006.
Page 4

Wlllow Nursery and Preschool Llmlted
Trustees. Report (continued}
For The Year Ended 30 September 2025
The trustees, report was approved by the board of trustees and Signed on its behalf by..
Mrs Jemma Pyke
Mrs Emma Cross
Trustee
21st July 2026
Trustee
Page 5

Wlllow Nursery and Preschool Llmlted
Independent Examiner's Report to the Trustees of Willow Nursery and Preschool Limited
For The Year Ended 30 September 2025
I report to the charity tru5tee5 on rny examination of the accounts of the Company for the year ended 30 September 2025.
Responslbllltles and Basls ot Report
As the charity trustees OF the Company land also its directors for the purposes of company lawl, you are responsible for the
preparation of the accounts In accordance wlth the requirements of the Companies Act 2006 1.the 2006 Act").
Having $8tlsfled myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and
3re eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under
section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out rny examination I have followed the Directions given by
the Charity Commission under sertion 145151 Ibl of the 2011 Act.
Independent Examiner's Statement
Since the Company's gross income exceeded £250,000 your exarniner rnust be a member of a body listed in section 145 of
the 2011 Act. I confirrn that l am quolified to undertake the examination because I am a mernber of The Institute of Financial
Accountants, which Is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination
glvlng me cause to believe..
l. accounting records were not kept in ￿SpeCt of the Company as required by section 386 of the 2006 Act,. or
2. the accounts do not accord with those ￿cOrdS. or
3. the accounts do not comply with the accounting requirement5 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 accounts have not been prepared in accordance with the methods and principle5 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 IFRS 1021.
I have no concerns and have come across no other matters In connectlon with the examlnation to whlch attention should be
d￿wn In this report In order to enable a proper understanding of the accounts to be reached.
Mr R D Pyke IFA MIPA
21st July 2026
RJBS Accountants Limited
The Old Paper Shop
North Street
Langport
Somerset
TAIO 9RQ
Page 6

Wlllow Nursery and Preschool Llmlted
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
2025
2024
Unrestrlcted Restrlcted
funds
funds
Total
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activitles..
loo
26.000
26.100
loo.000
Fees & Scc Grant5
Other Grants, Sponsorship and Sundry Incorne
Investments
349,898
9,706
4,293
349,898
9,706
4,293
281,731
2,849
2,812
363,997
26,000
389,997
387,392
EXPENDITURE ON:
Charitable activities..
Charitable activities
1332,8521
19,5841
1332,8521 1299.2651
19,5841
19,7921
Governance costs
1342,4361
1342,4361 1309,0571
NET INCOME
21,561
26,000
47,561
78.335
NET MOVEMENT IN FUNDS
21,561
26,000
47,561
78,335
RECONCILIATION OF FUNDS:
Total funds brought forward
149,348
loo,000
249,348
171,013
TOTAL FUNDS CARRIED FORWARD
18
170,909
126,000
296,909
249,348
The notes on pages 10 to 15 form part of these financial statements.
Page 7

Wlllow Nursery and Preschool Llmlted
Comparative Statement of Financial Activities (including Income and Expenditure
Account)
For The Year Ended 30 September 2025
2024
Unrestricted Restricted
funds
funds
Total
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donation5 and legacie5
Charitable activities..
loo,000
loo,000
Fees & Scc Grants
Other Grants, Sponsorship and Sundry Incorne
Investments
281,731
2,849
2,812
281,731
2,849
2,812
287,392
loo,000
387,392
EXPENDITURE ON:
Charitable activities..
Charitable activities
1299,2651
19,7921
1299,2651
19,7921
Governance costs
1309,0571
1309,0571
NET INCOME
121,6651
loo,000
78,335
NET MOVEMENT IN FUNDS
121,6651
loo,000
78,335
RECONCILIATION OF FUNDS:
Total funds brought forward
171,013
17L,013
TOTAL FUNDS CARRIED FORWARD
18
149,348
loo,000
249.348
The notes on pages 10 to 15 fortn part of these financial statements.
Page 8

Wlllow Nursery and Preschool Llmlted
Balance Sheet
As At 30 September 2025
2025
2024
Unrestrlcted Restrlcted
funds
funds
Total
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
li
64,026
64,026
59,887
64,026
64.026
59.887
CURRENT ASSETS
Debtors
12
17,474
143,901
17,474
269,901
17,150
283.389
Cash at bank and in hand
126.000
L61,375
126,000
287,375
300,539
Credltors: Amounts Falllng Due Wlthln One Year
13
131,1791
131,1791 181,8061
NET CURRENT ASSETS (LIABILITIES)
130,196
126,000
256,196
218,733
TOTAL ASSETS LESS CURRENT LIABILITIES
L94,222
126,000
320,222
278,620
Creditors: Amounts Falling Due After More Than One
Year
14
123,3131
123.3131 129.2721
NET ASSETS
170,909
126,000
296,909
249,348
FUNDS OF THE CHAIUTY
Restricted Funds
126,000
170,909
loo,000
149,348
Unrestrirted Funds
TOTAL FUNDS
18
296,909
249,348
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of
the Companles Act 2006 relatlng to small companles.
The Me￿berS have not required the CO￿panY to obtain an audit in accordance with Section 476 of the Companie5 Act 2006.
The trustees acknowledge their ￿sponSibl11t1es for cornplying 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 provlslons applicable to companles subject to the small companies
regime.
On behalf of the board
Mrs Jetnrna Pyke
Mrs Emma Cross
Trustee
21st July 2026
Trustee
The notes on pages 10 to 15 fortn part of these financial statements.
Page 9

Wlllow Nursery and Preschool Llmlted
Notes to the Financial Statements
For The Year Ended 30 September 2025
l. General Information
Willow Nursery and Preschool Limited 15 a company limited by guarantee, incorporated in England & Wales, registered number
5941901 and regIste￿d charily number 1121726. The registered office is
Accounting Policies
2. 1. Basis of Prepar•tion of Firtancial St•tements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 "Accounting and
Reporting by Charifies.. Statement OF Recommended Practice applitable to tharities preparing their atcounts in
accordance with the Financial Reporting Standard applicabl& in the UK and Republic of Ireland IFRS 1021 (effective I
january 20191. Financi31 Reporting Standard 102 "The Financi31 Reporting Standard applicable In the UK and Republic
of Ireland and the Companies Act 2006.
The charitable company Is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Grant Income
Grant income is recognised in the period specified by the donor. Grants awarded for the performance of a charitable
service or the production of charitable goods are recognised as incoming resources from charitable activities. Other
grants received are recognised a5 voluntary income.
Fund Attounting
Unrestricted fund5 can be used in accordance with the charitable objects at the discretion of the Trustee5.
Restrirted funds can only be used for particular restricted purpose5 Within the object5 of the charitable company.
Restrictlons arise when specified by the donor or when fund$ are raised for particu13r restricted purposes, expendlture
that meets these criteria is charged to the fund.
2.3. Re$our¢e$ Expended
Resources expended are recognised in the period they are incurred and include any attributable VAT which cannot be
recovered.
Costs which are directly attributable to meting charitable objects are classified a5 provision of charitable services.
These costs are directly allocated to artivitie5.
Costs which are indirectly attributable to meeting charitable objectives are classified as support costs. Such support
costs are allocated to acrivltles based on an approximation of support staff time.
Costs associated with the general running of the charitable company which are not attributable to meeting charitable
objects are classified as governance costs.
2.4. Tanglble Flxed Assets and Depreclatlon
T8nglble flxel assets are measured at cost less accumulated depreciatlon and any accumulate¢ impalm)ent 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..
Freehold
Leasehold
Plant & Machlnery
Fixtures & Fittings
Computer Equipment
0%
5%SL
25Wo SL
113 SL
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.
other short-term highly liouid investments that mature in no more than three months from the date of acquisition and
are readlly convertible to a known amount of cash wlth Insignificant rlsk of change In value, and bank overdrafts.
3. Income from Donations and Legacies
Page 10

Wlllow Nursery and Preschool Llmlted
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2025
Unrestrlcted
Restrlcted
Total
funds
funds
funds
Donations and gifts
loo
26,000
26,100
2024
Unrestrlcted
Restrlcted
Total
funds
funds
funds
Donations and gifts
loo,000
loo,000
4. Investment Income
2025
2024
Unrestricted Unrestricted
funds
funds
Bank interest receivable
4,293
2,812
5. Net In¢omel{Expenditure)
The net Income Is stated after charging/lcredltingl'.
2025
2024
Bad debts
1,546
2.093
Depreciation of tangible fixed assets - owned
4.170
Analysls of Expendlture
2025
Activities
undertaken
irertly
Support
05ts
(see note 71
Totsl
Charitable activities
22,216
310.636
9.584
332.852
9,584
Governance costs
22,216
320,220
342,436
2024
Activities
undertaken
direttlv
Support
costs
(see note 71
Total
Charitable activitles
Governance costs
14,052
285,213
9,792
299,265
9,792
14,052
295,005
309,057
Page 11

Wlllow Nursery and Preschool Llmlted
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Support Costs
2025
Charltable
activities
Governance
costs
Total
Ernployee cost5
Premises expenses
Gener31 administ￿tIon
273,576
14,244
17,839
4,170
807
273,576
14,244
27.423
4,170
807
9.584
Depreciation
Inte￿st payable
310,636
9.584
320,220
2024
Charitable
activities
Governance
Costs
Total
Ernployee costs
Premlses expenses
General adrnln15t￿t10n
249,807
15,139
17,221
2,093
953
249.807
15,139
27,013
2.093
953
9,792
Depreciation
Interest payabl
285,213
9,792
295,005
Independent Examiner's Remuneration
2025
2024
Independent examination of the financial statements
660
660
9. Staff Costs
Staff costs were as follows..
2025
2024
Wages and salaries
Social securlty costs
Other pension Costs
257,787
8,969
4,107
233.495
8,921
6,051
270,863
248,467
No etnployees received ernployee benefits (excluding employer pension c05ts1 for the reporting period of tnore than £60,000.
10. Average Number of Employees
Average number of employees during the year was.. 15 12024.. 191
Page 12

Wlllow Nursery and Preschool Llmlted
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Tangible Assets
Land & Property
Freehold
Leasehold
Plant &
Machinery
Flxtures &
Fittings
Cost
As at l October 2024
50,000
5,580
7,302
464
30,285
7.845
Additions
at 30 September 2025
50,000
5,580
7,766
38,130
Depreclatlon
As at l October 2024
Provided during the period
1,465
279
6,839
347
25,415
3,372
As at 30 Septernber 2025
1,744
7,186
28,787
Net Book Value
As al 30 Septernber 2025
50.000
3.836
580
9.343
A5 at l October 2024
50,000
4,115
463
4,870
Computer
Equipment
Total
Cost
As 3t l October 2024
1,624
94,791
8,309
Additlons
As at 30 September 2025
1,624
103,100
Oepreclatlon
A5 at L October 2024
1,185
172
34,904
4.170
Pmvided during the period
As at 30 Septernber 2025
1,357
39,074
Net Book Value
As at 30 September 2025
267
64.026
As at l October 2024
439
59,887
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows..
12. Debtors
2025
2024
Due wlthln one year
Trade debtors
Other debtor5
1,688
15,786
1,554
15,596
17.474
17,150
Page 13

Wlllow Nursery and Preschool Llmlted
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
13. Creditors: Amounts Falling Due Within One Year
2025
2024
Trade creditors
707
268
B3nk loans and overdrafts
5,812
2,174
22,486
5,665
Taxation and Social security
Accrua15 and deferred income
75,873
31,179
81.806
14. Creditors: Amounts Falling Due After More Than One Year
2025
2024
Bank loans
23.313
29.272
15. Loans
An analysis of the maturity of loans Is given below=
2025
2024
Amounts falling due within one year or on demand..
Bank loans
5,812
5,665
2025
2024
Atnounts falling due between one and five years..
Bank loans
23.313
29,272
16. Deferred Income
Deferred income movements in the year were as follows..
2025
2024
6313nce at the start of the period
Amounts released in incorne frotn previous periods
32.539
112,8391
32.539
Balance at the end of the period
19,700
32,539
17. Pension Commitments
The charitable company operates a defined contribution pension scherne. The assets of the schetne are held Sepa￿telY from
those of the charitable company in an independently administered fund.
During the year the charye to the statement of financial attivities in respect of defined contribution schemes was £4,107
12024.. £6,0511-
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
Page 14

Wlllow Nursery and Preschool Llmlted
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
18. Movement in Funds
Asati
October
2024
Asat30
September
2025
Income
Expenditure
Unrestricted funds
General..
General unrestricted fund
149,348
363,997
1342.4361
170,909
Restricted fund$
Restricted
loo,000
26,000
126,000
Total funds
249,348
389,997
1342,4361
296,909
A$•ti
October
2023
A$at30
September
2024
Income
Expenditure
Unrestricted funds
General..
General unrestricted fund
171.013
287,392
1309,0571
149.348
Restritted funds
Restricted
loo,000
loo,000
Total funds
171,013
387,392
1309,0571
249,348
19. Transactions with Trustees
The following trustees have been paid remuneration or have received other benefits from the charity or related entity..
The charitable company was under the control of the Trustees throughout the current year.
It was agreed by the board on 18 October 2025 to continue to use ￿85 Accountants Limited for indepenent examiners,
annual accounts, bookkeeping and payroll services. Mrs. J Pyke (Treasurer) 15 a Director of this Cotnpany. During the period
under review RJBS Accountants received £9,584 (including VATI for their services. 12024.. £9,792 including VATI. ￿85
Accountants Limted are heavily Involved in Willow's day to day running.
Mrs E Cross, was paid to help as relief staff whlch is separate from her duties as chairperson. During the year she recelved in
wages £11,801 12024, £11,8261.
20. Related Party Di$¢losure$
Dr L Palmer's Partner received £113.59 as a reimbursement of expenses for materials regarding repairs to Willow's site.
21. Company limited by guarantee
The cotllpany 15 limited by guarantee and ha5 no share capital.
The mernbers who are also the Director5 and Trustees of the company undertakes to contribute to the assets of the company,
in the event of a winding up either whilst a member or within one year of their rnembership ceasing, such an amount as may
be ￿qUired not exceedlng £1.
Page 15

Wlllow Nursery and Preschool Llmlted
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
2025
2024
Total
funds
Total
funds
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
26,100
loo.000
26,100
loo,000
Charitable Activities:
Fees & Scc Grants
Fees
323,821
7.217
17,249
1,611
261,418
8,979
11,334
Hot Lunches
Snack & resources
Nappy Disposal
349,898
281,731
other Grants, Sponsorshlp and Sundry Income
Fundraising
9.706
2,849
9,706
2,849
Investments
Bank interest receivable
4,293
2.812
4.293
2.812
389,997
387,392
EXPENDITURE ON:
Charltable Actlvltles:
Charltable actlvltles
Fundraising expenses
Resources
Snack and food
15381
110,9821
17,6781
13,0181
1257.7871
18,9691
14,1071
11,5991
11871
17841
11431
15,5001
17281
{4,2361
(3,7801
111,8331
11.46LI
12961
11,0461
12.3991
12711
12,8421
18,1151
12,8241
1233.4951
18,9211
16.0511
13571
13691
Waste disposal
Wages and salaries
Ernployers NI
Employers pensions - defined contributions scheme
Staff training
Prorectlve clothing
Staff entertaining
Subsistence expenses
Rent
Rates
16141
15,5001
16261
15.8941
13,1 191
11,6571
11,2411
11731
18771
19,4221
.CONTINUED
Light and heat
Cleaning
Repairs, renewals and maintenance
Insurance
Prlntlng, postage and statlonery
Telecommunications
Legal fees
Page 16

Wlllow Nursery and Preschool Llmlted
Detailed Statement of Financial Activities (including Income and Expenditure Account)
(continued)
For The Year Ended 30 September 2025
Subscriptions
68nk charges
Charitable donations
Bad debt5 written off
16431
11231
1381
11,3611
68
1221
11,5461
19301
1601
12,0931
19531
Other office costs
Entertaining
Depreciation
B3nk loan interest
14,1701
18071
1332,8521
1299.2651
Governance costs
Independent examlner's fees
Accountancy fees
16601
18,9241
16601
19,1321
{9,5841
19.7921
1342,4361
1309.0571
NET INCOME
47,561
78,335
Page 17