Company registration number.. 06078076
Charity registration number: 1126710
Jumblies Day Nursery
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 29 February 2024
GW&Co. Ltd
Waterside Court
Falmouth Road
Penryn
United Kingdom
TR10 8AW

Jumblies Day Nursery
Contents
Reference and Administrative Details
Trustees, Report
2to4
Independent Examinerfs Report
5t06
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9t015

Jumblies Day Nursery
Reference and Administrative Details
Charity Registration Number
1126710
Company Registration Number 06078076
The charity is incorporated in England & Wales.
Waterside Court
Falmouth Road
Penryn
Cornwall
TR10 8AW
Registered Office
Independent Examiner
GW&Co. Ltd
Waterside Court
Falmouth Road
Penryn
United Kingdom
TR10 8AW
Page 1

Jumblies Day Nursery
Trustees, Report
The trustees, who are directors for the purposes of company taw, present the annual report together
with the financial statements and auditors, report of the charitable company for the year ended 29
February 2024.
Objectives and activities
Public benefit
Jumblies Day Nursery provides full day care for children up to the age of five years. The nursery's aim
is to enable parents to go back to work by providing full day care at a reasonable cost and to provide
care and education for children before they start school.
Children eligible for Government funding can access their entitlement at no extra cost.
Jumblies accepts universal funding (including Early Years Pupil Premium}, 2 year funding and 30 hour
funding.
We are also going to accept ftjnding for children from 9 months, due to come in this September.
Parents can choose to book their children in for extra hours at an hourly rate. This hourly rate is kept
low to allow all families in the community to access the nursery.
Parents are encouraged to join our committee. The committee offers parents the opportunity to
become more involved in the learning and development of their children as well as supporting the
management team through sharing their knowledge and experience. Directors are encouraged to take
part in training courses.
The trustees confimi that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Achievements and perforniance
Jumblies was inspected by Ofsted in March 2022, who judged the nursery to be good in all areas. The
management and staff team have worked hard in ensuring that the objectives set out in the
Memorandum of Association have been met.
Our Fundrasin9 committee organised a Summer Fair in the Memorial Gardens, which was a huge
success and raised a lot of money.
This has enabled us to buy resources, fund yoga sessions and have trips.
Jumblies employs graduates in leadership positions. One of the managers gained the Early Years
Professional qualification following a BA hons degree in Early Childhood Studies. The other Manager
has completed the BA hons in Education and Training.
All stsff regularly attend training sessions to update and further their knowledge.
Paediatric first Aid, Safeguarding and Food Hygiene ￿rtIficateS are regularly updated by all staff.
Termly appraisals ensure that staffs training needs are supported.
The Manager and Deputy manager have attended Safeguarding Children Lead Professionals
Training.
We re￿1ve regular visits from our Early Years Teacher, Early Years Support Assistant and area
SENCO to help review and evaluate our practice and put in place any improvements needed. This
also keep us updated on any changes implemented by local authority or Ofsted.
Page 2

Jumblies Day Nursery
Trustees. Report
The managers regularly take part in Managers Nelwork meeting by Early Years Cornwall to ensure
that all updates are received and implemented if necessary.
Staff worked closely with the parents, the speech therapist, the area SENCO (Special Educational
Needs Coordinator) and other outside agencies to ensure all children have the best possible support.
SENCO ne￿ork meetings are regularly attended by our SENCO or assistsnt.
Weekly toddler yoga sessions take place on a range of days, French is taught to the older children by
a teacher once a week.
We regularly take the children to the Memorial Gardens for outside play and are in talks with the
council to set up a more permanent base in the park which can be used by the general public as well.
All 2,3 and 4 year old took part in a trip to Newquay Zoo this year.
The school leavers also visited the Maritime Museum and had a trip to the beach in the open top bus.
Jumblies is currently fully booked until Summer 2025, with a long waiting list.
Plans for future periods
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows..
Trustees..
Mr Gregory Bennett
Mrs Emily Ruth Winson
Ms Daisy Abigail Squirrell Sawle
Mrs Rosalia Miranda Regini-cook
Mrs Anneliese Lucy Meager (resigned 10 October 2023)
Miss Samantha May Allen (appointed 4 October 2023)
Miss Alice Lily Rushworth-Lund (appointed 4 October 2023)
Structure, governance and management
Nature of goveming document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited
company. limited by guarantee, as defined by the Companies Act 2006.
Statement of trustees. responsibilities
The trustees (who are also the directors of Jumblies Day Nursery for the purposes of company law)
are responsible for preparing the trustees, report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice}, including FRS 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland"
Page 3

Jumblies Day Nursery
Trustees. Report
Company law requires the trustees to prepare financial statements for each financial year. Under
Company law the trustees 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 charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to..
select suitable accounting policies and apply them consistently-
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the Gharitable company and enable them to ensure that
the financial statements comply with the Companies Act 2008. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevents'on and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to auditor
Each trustee has tsken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trustees confirm that there is no relevant information that they know of and of which
they know the auditor is unaware.
The annual reFort was approved by the trustees of the charity on
behalf by..
and signed on its
Mr Gregory Bennett
Trustee
Mrs Emily Ruth Winson
Trustee
Page 4

Jumblies Day Nursery
Independent Examiner's Report to the trustees of Jumblies Day Nursery {'the
Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
29 February 2024.
Responsibilities 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 preparation of the accounts in accordan￿ 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, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l.
In carrying out my examination I have followed the Directions given by the Charity Commission under
section 14515)(b) of the 2011 Act.
Independent examiner's statement
sin￿ 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. I confirm that l am qualified to undertake the examination
because l am a member of FCCA, 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 giving me cause to believe..
1. accounting records were not kept in respect of Jumblies Day Nursery as required by section 386
of the 2006 Act., or
2. the accounts do not accord with those records., or
3. the accounts 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 accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities lapplicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)].
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
rah Warburton
FCCA
Waterside Court
Falmouth Road
Penryn
United Kingdom
TR10 8AW
Page 5

Jumblies Day Nursery
Independent Examiner's Report to the trustees of Jumblies Day Nursery ('the
Company,)
Date..
Page 6

Jumblies Day Nursery
Statement of Financial Activities for the Year Ended 29 February 2024
(Including Income and Expenditure Account and Statement of Totsl
Recognised Gains and Losses)
Unrestricted
funds
Total
2024
Note
Income and Endowments from:
Other trading activities
Investment income
264,418
623
264,418
623
Total income
265,041
265,041
Expenditure on".
Charitable activities
Other expenditure
(246,004)
950
(246,004)
950
Total expenditure
246,954
246,954
Net income
18,087
18,087
Net movement in funds
18,087
18,087
Reconciliation of funds
Total funds brought forward
118,611
118,611
Total funds carried forward
16
136,698
Unrestricted
funds
136,698
Total
2023
Note
Income and Endowments from:
Other trading activities
Investment income
245,431
89
245,431
89
Totsl income
245,520
245,520
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net income
(232,954)
{1,037)
(232,954)
(1,037)
233,991)
233,991)
11,529
11,529
Net movement in funds
11,529
11,529
Reconciliation of funds
Total funds brought forward
107,082
107,082
Total funds carried forward
16
118,611
118,611
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown for 2023 is shown in note 16.
The notes on pages 9 to 15 fomi an integral part of these financial statements.
Page 7

Jumblies Day Nursery
(Registration number: 06078076)
Balance Sheet as at 29 February 2024
2024
2023
Note
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
12
954
1,336
13
14
11,331
132,217
8,055
115,479
123,534
143,548
Creditors: Amounts falling due wtthin one year
Net Current assets
15
(7,804
(6,259
135,744
117,275
Net assets
136,898
118,611
Funds of the charity..
Unrestricted income funds
Unrestricted funds
136,698
118,611
Total funds
16
136,698
118,611
For the financial year ending 29 February 2024 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in
question in accordance with section 476,. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on
LY and signed on their behalf by:
Mr
rego
Trustee
Bennett
Mrs Emily Ruth Winson
Trustee
The notes on pages 9 to 15 form an integral part of these financial statements.
Page 8

Jumblies Day Nursery
Notes to the Financial Statements for the Year Ended 29 February 2024
1 Charity status
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards
the assets of the charity in the event of liquidation.
The address of its registered Offi￿ is:
Waterside Court
Falmouth Road
Penryn
Cornwall
TR10 8AW
2 Accounting pollcles
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. 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
10211 (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006.
Basis of preparation
Jumblies Day Nursery meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainb'es about the charity's ability to continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charity.
Income and endowments
Expenditure
All expenditure is reco9nised On￿ there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Page 9

Jumblies Day Nursery
Notes to the Financial Statements for the Year Ended 29 February 2024
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating property costs by fl¢)or areas, or per
capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit, strategic management and trustees meetings and reimbursed
expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitsble company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
ests'mated residual value, over their expected useful economic life as follows..
Asset class
Plant & machinery
Computer equipment
Fixtures & fittings
Depreciation method and rate
25 /0 on cost
330/0 on cost
330/0 on cost
Trade debtors
Trade debtors are amounts due for seNices performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of trade debtors is established when there is objective evidence that the charity will not be
able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Page10

Jumblies Day Nursery
Notes to the Financial Statements for the Year Ended 29 February 2024
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carried at amortised cost, with the difference be￿een
the proceeds, net of transaction costs, and the amount due on redemption being recognised as a
charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
settlement of the liability for at least Iwelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
3 Income from other trading activities
Unrestricted
funds
General
Total
funds
Trading income.,
Other trading income
Other income from other trading activities
264,218
200
264,218
200
Total for 2024
264,418
264,418
Total for 2023
245,431
245,431
4 Investment income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income;
Interest receivable on bank deposits
623
623
Total for 2024
623
623
Total for 2023
89
89
Page11

Jumblies Day Nursery
Notes to the Financial Statements for the Year Ended 29 February 2024
5 Expenditure on charitable activities
Unrestricted
funds
General
Totsl
funds
Note
Other costs
Staff costs
Allocated support costs
Governance costs
6,329
213,217
24,278
2,180
6,329
213,217
24,278
2,180
Total for 2024
246,004
246,004
Total for 2023
232,954
232,954
In addition to the expenditure analysed above, there are also governance costs of £2,180 {2023
£2,270) which relate directly to charitable activities. See note 7 for further details.
6 Other expenditure
Unrestricted
funds
General
Total
funds
Note
Depreciation, amortisation and other similar costs
Total for 2024
950
950
950
950
Total for 2023
1,037
1,037
7 Analysis of governance and support costs
Govemance costs
Unrestricted
funds
General
Total
funds
Allocated support costs
Total for 2024
2,180
2,180
2,180
2,180
Total for 2023
2,270
2,270
Page 12

Jumblies Day Nursery
Notes to the Financial Statements for the Year Ended 29 February 2024
8 Net incomingloutgoing resources
Net incoming resources for the year include:
2024
2023
Depreciation of fixed assets
950
1,037
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
10 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
Other staff costs
207,353
5,292
572
196,881
4,832
715
213,217
202,428
No employee received emoluments of more than £60,000 during the year.
Page 13

Jumblies Day Nursery
Notes to the Financial Statements for the Year Ended 29 February 2024
11 Taxation
The charity is a registered charity and is therefore exempt from taxation.
12 Tangible fixed assets
Furniture and
equipment
Total
Cost
At 1 March 2023
Additions
10,016
568
10,016
568
At 29 February 2024
10,584
10,584
Depreciation
At 1 March 2023
Charge for the year
At 29 February 2024
8,680
950
8,680
950
9,630
9,630
Net book value
At 29 February 2024
At 28 February 2023
954
954
1,336
1,336
13 Debtors
2024
2023
Trade debtors
Prepayments
Other debtors
8,172
878
2,281
6,124
993
938
11,331
8.055
14 Cash and cash equivalents
2024
2023
Cash at bank
132,217
115.479
15 Creditors: amounts falling due within one year
Page 14

Jumblies Day Nursery
Notes to the Financial Statements for the Year Ended 29 February 2024
2024
2023
Other creditors
Accruals
6,044
1,760
4,643
1,616
7,804
6,259
16 Funds
Balance at 29
February
2024
Balance at 1
March 2023
Incoming
resources
Resources
expended
Unrestricted funds
General
118,611
265,041
{246,954
136,698
Balance at 28
February
2023
Balance at 1
March 2022
Incomlng
resources
Resources
expended
Unrestrictéd funds
General
107,082
245,520
233,991
118,611
Page 15

Jumblies Day Nursery
ststement of Financial Activities by fund for the Year Ended 29 February 2024
Unrestricted Funds
Total
Totsl
Unrestricted Unrestricted
Funds
Funds
2024
2023
Income and Endowments from..
Other trading activities
Investment income
264,418
623
245,431
89
Total income
265,041
245,520
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net income
(246,004} (232,954)
1950)
{1,037)
(246,954)
1233,991)
18,087
11,529
Net movement in funds
18,087
11,529
Reconciliation of funds
Total funds brought forward
Total funds carried forward
118,611
107,082
136,698
118,611
This page does not fomi part of the ststutory financial statements.
Page 16

Jumblies Day Nursery
Detailed Ststement of Financial Activities for the Year Ended 29 February 2024
Total
2024
Total
2023
Income and Endowments from:
Other trading activities lanalysed below)
Investment income (analysed below)
Total income
264,418
623
245,431
89
265,041
245,520
Expenditure on:
Charitable activities (analysed below)
Other expenditure (analysed below)
Total expenditure
(246,004)
(950
(232,954)
(1,037)
{246,g54
1233,991)
Net income
18,087
11,529
Net movement in funds
18,087
11,529
Reconciliation of funds
Total funds brought forward
Total funds carried forward
118,611
107,082
136,698
118,611
This page does not fomi part of the statutory financial statements.
Page 17

Jumblies Day Nursery
Detailed Statement of Financial Activities for the Year Ended 29 February 2024
Total
2024
Total
2023
Other trading activities
Other income
Fees from provision of childcare
200
264,218
264,418
547
244,884
245,431
Investment income
Interest on cash deposits
623
89
623
89
Othor ¢¢)sts
Playgroup
Ofsted
Kitchen
(5,182)
(220)
927
(5,372)
{220)
{347}
(6,329
15,9391
Staff costs
Wages and salaries
Staff pensions
Staff training
{207,353)
(5,292)
(572
(213,217)
{196,881)
14,832)
715)
(202,428>
Support costs
Rent and rates
Insurance
Repairs and maintenance
Telephone and fax
Printing, postage and stationery
Sundry expenses
Advertising
Payroll processing fees
Trade subscriptions
Staff meal
Uniforms
Cleaning
Bank interest payable
{11,282)
(889)
(1,661)
(1,696>
(699)
(855>
(9,338)
(863)
(1,650)
(1,544>
(8731
(5751
{71)
{1,212)
(2,002)
{574)
{236}
(3,2921
1871
(22,317)
(1,479)
(2,007)
{346)
(680)
(2,5881
(96)
24,278
Governance costs
Independent examineffs fee
(2,180)
{2,270
This page does not fom part of the statutory financial statements.
Page 18

Jumblies Day Nursery
Detailed Ststement of Financial Activities for the Year Ended 29 February 2024
Totsl
2024
Total
2023
Other expenditure
Depreciation of plant and machinery
(950)
950
{1,037)
This page does not fom part of the statutory financial ststements.
Page 19