Company registration number. 06078076 Charity l$tration number.. 1126710 Jumblies Day Nursery {A company limited by guarantee) Annual Rewrt and Financial Statements for the Year Ended 28 February 2026 GW&Co. Ltd Waterside Court Falmouth Road Penryn United lQngdom TR10 8AW
Jumblies Day Nursery Contents Referen and Administrab"ve Details Trustees. ReFK)rt 2to5 Independent Examinerfs Report ststemenl of Financial Activities 7t08 Balance Sheet Notes to the Financial Ststements 10t016
Jumblies Day Nursery Reference and Administrative Details Charity Registration Number 1126710 Company Registration Number 06078076 The charity is incorporated in England & Wales. Waterside Court Falmouth Road Penryn Cornwall TR10 8AW Registered oifi¢e Independent Examiner GW&Co. Ltd Water$e Court Falmouth Road Penryn United lfjngdom TR10 &4W Page 1
Jumblies Day Nursery Trustees, Report The trustees, who are directors for the purposes tsf company law, present the annual report tether with the financial statements and Independent Examineffs report of the charitable company for the year ended 28 February 2026. Trustees report 2026 Charity structure. management and Twstee recruitrnent The setting is registered as a limited Company and chartty. Jumblies is managed by two managers who job share the post. Each has different areas of responsibility within the setb"ng. The Memorandurn of Arb"cles and Articles of Assoryation detsils the running of the charity by a parent committee elected at the Annual General meeb.ng in Autumn. The rnajority of the committee need to be ath.ve rnemLEr. who have children regi*ered wth Jumblies. Parents are encouraged to join our commtttee. The cornrnittee offers parents the opportunity lo become more involved in the leaming and development of their children as well as supporting the management team through sharing their knowledge and experience. Directors are encouraged lo take part in training courses. esIallY safeguarding children courses. Statement of public benefft Jumblies Day Nursery provides fvll day e2re for children up to the age of five years. The nurse5 aim is to enable parents to go back to work by providing full day (zre at a reasonabk ¢ost and to enhance the development and education of children under ststutory school age. Children eligible for Govemment fijnding can access their entrttement at no extra cost Jumblies accepts universal fijnding (incl Eaty Years Pupil Premium}, 9 months plus funding, 2 year fvnding and 30 hour funding. Parents ean choose to txxjk their children in for extra hours at an houdy rate. This hout1y rate is kept low lo allow all families in the o)rnrnuntty to access the nursery. Achievement and perfomance Jumblies was insF)ected by Otsted in March 2022, who judged the nursery to gcx)d in all areas. The managernent and staff team have worked hard in ensuring that the objectives set out in the Memorandum of AssLxiation have been met Extended funding for babies and tsvo year old have resulted in a profit in the last financial year. Financial reseNes ensure that * least three month worth of running costs, including wages is set aside in a savings account. Our Summer Fair. organised by our Fundraising Committ, in the Memorial Gardens, was a huge success and raised a lot of money. despite the rain. This has enabled us to buy resource5. fund y(yJa sessions and have tn"ps. Early Talk Boost sessions have supported children who have a delay in their communication skills. All children in the preschool room have laken part in outs.ngs to the Library and MberleY Park over the last year. Paje 2
Jumblies Day Nursery Trustees, Report Jumblies employs graduates in leadership F()Stbons. One of the managers gained the Earty Years Professional qualification following a BA hons degree in Earfy Childhotyj Sbjdies. The other Manager ha5 completed the BA hons in Education and Training. All staff are trained to Level 3 in Eady Years relevant votional courses, with staff having degrees in Eady Years relevant courses We have tsvo Special Educab"onal Needs Co-ordinators, both take part in regu18r training sessions, as well as SENCO nthork meeb.ngs to keep updated, gain and update their knowledge. All stsff regulady attend training sessions to update and fijrther their knovledge. Paediatric first Md, Safeguarding and Food Hygiene Ttif are regularty updated by all stsff. Termly appraisals ensure that staffs training needs are suptM)rted. The Managers and Deputy manager have attended Safeguarding Children Lead Professionals Training. Jumblies is cUrrenY reeeiving fvndin9 to support a child with m&Jical needs. The funding ensures that the child is included in all areas of nursery life, as y11 as funding for a chikl with an EHCP (Education and Health Care Plan). We receive regular visits from our Earty Years Teacher. Earty Years Support Assistsnt and area SENCO to help review and evaluate our practice and put in place any improvements needed. This also keep us updated on any thanges implemented by Iwal authonty or Ofsted. The managers regularty take part in Managers Netrdork m*ting by Earty Years Comwall to ensure that all updates are recewed and implemented if necessary. Staff worked closely with the parents, the speech therapisL the area SENCO (Special Educational Needs Coordinator) and other outside agencies lo ensure all children have the best possible support SENCO netsvork meetings are regularty attended by our SENCO or assistant. Weekly toddler yoga sessions take pLa on a range of days. French is taught lo the older chIldn by a teacher onee a week. We regularly take the children to the Memorial Gardens for outside play, where also hold the Graduation Paty for our school leavers. We a currenly planning on setting up and outdoor leaming area in Glasney College Field, which is owned by Comwall Housing. Plans are under way to buitd a mud krtchen in Glasney playing fields. for Forrest Schwl days. This is awaiting the final sign of from Penryn Town Council. Financial review Extended fijnding for babies and year old have resutted in a profft in the last financial year of £15,927. Page 3
Jumblies Day Nursery Trustees. Report The Charitys reserves p)licy is to ensure that at least three month5, Wtsrth of running costs, including wages is set aside in a savings account At year end the charity had free reserves of £1SO,897, as such reserves exceed the three month minimum. The cash balance at year end was £183,919. Trustees and officers The trustees and Offi[S serving during the year and since the year end were as follows" Trustees: Ms Daisy Abigail squi1] SaYAe Mrs Amy Elizabeth Shenton Mr5 Sophie Kesacoff Mrs Freya Susannah Mason Mr Kevin knam Harris Eteanor Anne Aston structure. govemance and management Nature of goveming document The charity is controlled by its governing documen( a deed of trusL and constrtutes a limited company. limited by guarantee, as defined by the Companies Act 2006. Statement of trustees. rnsponsibilities The twstees (who are also the directors of Jumblies Day Nursery for the purposes of company lawl are responsible for preparing the trustees. report and the financial statements in accordance with applicable law and United lQ"ngdorn Accounb"ng Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 'The Financial Reporbng Standard applicable in the UK and Republic of Ireland" 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 charrtable company and of the incoming resources and application of re50urGes, including its income and expenditure. of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select Suitab accounting policies and apply them consistenvy.. observe the methods and principles in the charib.es SORP., make judgements and esb"mates that are reasonable and prudent stale whether applicable acGounb"ng standards. comprising FRS 102 have been followed, subject lo any material departures disclosed and explained in the financial statements,. and prepare the financial statements on rhe going conrn bas unles5 tt is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose wrth reasonable accuracy 2t any time the financial posthon of the charitable company and enable them to ensure that the financial ststements comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the charttable company and hence for tskin9 reasonable steps for the prevention and delectson of fraud and other iffe9ularib"es. Page 4
Jumblies Day Nursery Trustees. Report The trustees are responsible for the Maintenan and integnty of the corporate and financial information included on the charitable companls website. Legislation goveming the preparation and dissemination of finar¢cial ststements may drffer from legislation in other jurisdictions. The annual rekX)rt was approved by the lJustees of the Chanty on .... behalf by.. and signed on its Ms Daisy Abigail Squirrell Sawle Mrs Amy EIEabeth Shenton Trustee Tnjstee Mrs Freya Susannah Mason Trustee Page 5
Jumblies Day Nursery Independent Examiner's Report to the trustses of Jumblies Day Nursery ('the Company.) I report to the charity trustees on my examination of the aco)unts of the Company for the year ended 28 February 2026. Responsibilities and basis of report As the charity's trustees of the Company land also it5 directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance wth the requirements of the Companies Act 2006 {'the 2006 AcY} 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 Char"eS Act 2011 I'the 2011 Acfl. In carrying out my examination I have followed the Direth'ons given by the Charity Commission under secbon 14515}Ib) of the 2011 Act. Independent exarninerfs statement sin the Companls gross income exceeded £250,000 your examiner must te a member of a body listed in section 145 of the 2011 Act. I confirrn 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 confimi that no matters have come to my attention in connection with the examination giving me ¢2use to believe.. 1. accounting records were not kept In resFect of Jumblies Day Nursery as required by section 386 of the 2006 Act.. or 2. the accounts do not accord vth those records" or 3. the accounts do not comply with the accountrng requirnents of secb'on 396 of the 2006 Act other than any requirement that the ac(x)unts give a 'true and fair vievl which k8 not a matter considered as part of an independent examination", or 4. the accounts have not been prepared in accordan with the methods and principles of the statement of Recommended Prath. for accounting and reporting by charities lapplicable lo charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)] I have no concerns and have come no other matters in connection the examination lo which attention should be drawn in this port in order to enable a proper understanding of the o be reached. Deborah Warburton FCCA Waterside Court Falmouth Road Penryn United Kingdom TR10 8AW Dale.. Page 6
Jumblies Day Nursery Statement of Financial Activities for the Year Ended 28 February 2026 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Totsl 2026 Note Income and Endowments from: Donations and legacie5 Charitable activff(ies Other trading aetivit.ies Investment income 30,000 422.209 721 492 30,000 422,209 721 492 Total income 453.422 453,422 Expenditure on: Charitable activib.es Other expendrture (355.4401 11.021) {356,4611 1355.440) 11,0211 Total extEnditure (356,481) Net income .9S1 96,961 Net movement in funds SE,9S1 96,961 Reconciliation of funds Total funds brought fomard Total funds carried forward 152,625 152,625 17 249,586 Unrestricted funds 249.586 Total 2025 Note Income and Endowments from: Donations and Ia¢leS Charitable activities Other trading activities Investment income 30,000 299,438 1,445 724 30,000 299,438 1,445 724 Totsl income 331,607 331,607 Expenditure on: Charitsble activities Other expenditure Total expendrture Net income (313,940) 11.740} 1313.9401 {1,7401 1315,680 1315,6801 15,927 15,927 Net movement in funds 15,927 15,927 Reconciliation of funds Total funds brought forward 136,698 136,698 The notes on pages 10 to 16 fom an integral part of these financial ststements. Page 7
Jumblies Day Nursery Statement of Financial Activities for the Year Ended 28 February 2026 (Including Income and Expenditure Account and Statement of Totsl Recognised Gains and Losses Unrestricted funds Total 2025 Note Total funds carried forvrard 17 152.625 152,625 AII of the charity's activf(ies derive from Continuing operations during the above trKS periods. The ftjnds breakdown for 2025 is shown in note 17. The notes on pages 10 to 16 fo an integral part of these financial statements. Page 8
Jumblies Day Nursery (Registration number: 06078076) Balance Sheet as at 28 February 2026 2026 2025 Note Fixed assets Tangible assets 13 1,387 1,728 Current assets Debtors Cash at bank and in hand 14 3,259 257,332 2,277 183.919 15 260,591 186,196 Creditors: Amounts falling due wfthin one year Net current assets 16 112.392 {35,2991 248.199 150,897 Net assets 249,586 152,625 Funds of the charity: Unrestricted income funds Unrestricted ftjnds 249.586 152,625 Total funds 17 249.586 152,625 For the financial year ending 28 February 2026 the chanty Nfds entTded to exemption from audit under section 477 of the Companies Act 20( relatr.ng to small companies. Directors, responsibilrties- The members have not required the charity to obtain an audtt of rts accounts for the year in question in accordan with secbon 476", and The directors acknovAedge their responsibilibes for comp"ng hth the requirements of the Act wth respect to accounting records and the preparation of accounts. The financial statements on pages 7 to 16 were approved by the tnjstees, and authorised for issue on and signed on their behalf by". Ms Daisy Abigail Squirrell Sthe Mrs Amy Elvzabeth Shenton Trustee Trustee Mrs Freya Susannah Mason Trustee The notes on pages 10 to 16 foTh an integral part of these financial statements. Page 9
Jumblies Day Nursery Notes to the Financial Statsments for the Year Ended 28 February 2026 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 lo contn.bute an amount not exceeding £Nil towards the assets of the charity in the event of liquidatson. The address of its registered office is.. Waterside Court Falmouth Road Penryn Comwall TR10 8AW 2 Accounting polici89 Summary of significant accounting policies and key accounting estimates The principal account.ng policies applied in the preparaty.on of these financial statements are sel out below. These policies have been consiStenY applied to all the years presented, unless otherwse stated. Statement of compliance The financial ststemenls have tEen prepared in accordance with Accounting and Reporting by Charities." Statement of Recommended Prath"ce (applicable to chartbes preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}I (issued in October 20191 IChartb"es SORP {FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparation Jumblies Day Nursery rneets the definitron of a public benefit ent.ty under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwse staled in the levant accounting policy notes. Going concern The tmstees consider that there are no material UnrtaIn*"e$ atxjut the charttys ability to cont.nue as a going concern nor any signifi¢2nt areas of uncertainty that affect the carrying value of assets held by the charity. Income and endowments Voluntary income including payment for service, donab"ons, grfts. legacies and grants that provide core funding or are of a general nature are recognised when the charity has entiuement to the income, it is probable that the income wll be received and the amount can be Measured wrth sufFicient reliability. Donated services and facilities In the year the charity received donated use of facil"e5 regarding their main pMiseS of 2026.. £30,00012025.. £30,000) Page 10
Jumblies Day Nursery Notes to the Financial Statements for the Year Ended 28 February 2026 Expenditure All expenditure is reccxJnised once there is a legal or construth.ve obligation to that expenditure, it is probable setdement is required and the amount can rneasured relk2bty. All costs a allccaled to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attn"buted to particular headings they have been allocated on a basis consistent wth the use of resour$, wth central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asseys use. Other support costs are allccated based on the spread of staff costs. Charitable activities Charitable expenditure comprises those costs inCued by the ¢harity in the delivery of its activities and ServIS for its beneficiaries. It includes tM)th costs that can be allocated direcdy lo such activ"e$ and those costs of an indirect nature necessary to support them. Support costs Support Costs include central fvnctions and have been all(xated to acbvity Cost categories on a basis consistent wtth the use of sources, for example. all¢xatsng propety costs by floor a$, or per caprta, stsff costs by the time spent and other costs by their usage. Governance costs These include the costs attn"butsble to the chaS compliano wth consb"tutional and ststutory requirements, including audiL Strateg management and trustees meeting5 and reimbursed expenses. Taxation The charity is nsidered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance A¢t 2010 and therefore r( meets the definition of a charitable rnpanY for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation ir¢ respect of income or capital gains retsived 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 exclusivety to charitable purposes. Depreciation and amortisation Depreciation is provided on tangible fixed assets as to vrrite off the u)st or valuation, less any ests"mated residual value, over their expected useful economic life as follows: Asset class Computer equipment Plant & machinery Fixtures & ffttings Depreciation rnethod and rdte 33% on cost 25.kn on cost 330k on cost Page11
Jumblies Day Nursery Notss to the Financial Statements for the Year Ended 28 February 2026 Trade debtors Trade debtors are amounts due for services rforned in the ordinary course of business. Trade debtors are recognised inibally at Ihe transaction price. They are sub5equentty measured at amortised cost using the effective interest method. less provision for impaiThenl. A provision for the impairment of trade debtors is established when there is objectyve eviden that the charty wll not be able to collect all amounts due according to the original terms of the re1vableS. Cash and cash equivalents Cash and cash equivaSents comprise (2sh on hand and call deposits. and other short-tem highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unreslricled InMe funds are general fvnds that are available for use at the trustees discretion in furtherance of the objectives of the chanty. 3 Income from donations and legacies Unrestricted funds General Total funds Donated Servi and facilitss 30.000 30.000 Total for 2026 30,000 30,000 Total for 2025 30.000 30.QOO 4 Income from charitsble aetivtties Unrestricted funds General Total funds Income from charitable acb"v 422.209 422.209 Total for 2026 422,209 422.209 Totsl for 202S 299.438 299.438 Page 12
Jumblies Day Nursery Notes to the Financial Statements for the Year Ended 28 February 2026 5 Investment income Unrestricted funds General Total funds Interest recewable and similar income- Interest receivable on bank deFK*sits Total for 2026 492 492 492 492 Total for 2025 724 724 6 Expenditure on charitable activilies Unrestricted funds General Total funds Note Other costs Staff costs Allocated support costs Govemance fxjsts 8.328 277,260 87.652 2.200 8,328 277,260 67,652 2,200 Total for 2026 355,440 355,440 Total for 2025 313,940 313,940 7 Other expenditure Unrestrieted funds General Total funds Note Depreciation, amortisation and other similar costs 1,021 1,021 Total for 2026 1,021 1,021 Totsl for 2025 1.740 1,740 Page 13
Jumblies Day Nursery Notes to the Financial Statements for the Year Ended 28 February 2026 8 Analysis of governance and support costs Govemance costs Unrestricted funds General Total funds Independent examiners fee 2.200 2,200 Total for 2026 2.200 2.200 Total for 2025 1.858 1.858 9 Net incomingloutgoing resources Net incoming resources for the year include.. 2026 2025 Depreciation of fixed assets 1.021 1,740 10 Trustees remuneration and expenses No trustees, nor any persons connected 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. 11 Staff costs The aggregate payro51 costs were as ft)IIow5: 2026 2025 Staff costs during the year were: Wages and salaries Social security costs Pension costs Other staff Costs 254,358 15,122 7.388 392 229,843 10.345 6.267 153 277.260 246,608 The monthly average number of Fersons (including senior management I leadership team) employed by the charity during the year was as follows.. 2026 No 2025 No No. of employees 17 17 Page 14
Jumblies Day Nursery Notes to the Financial Statements for the Year Ended 28 February 2026 No employee received emoluments of more than £60,000 during the year. 12 Taxation The chanty is a registered charity and is therefore exempt from tsxation. 13 Tangible fixed assets Furnitu and equipment Total Cost At 1 March 2025 Addits"ons 13,099 680 13,099 680 At 28 February 2026 Depreciation Al 1 March 2025 Charge for the year 13,779 13,779 11,371 1,021 11,371 1,021 At 28 February 2026 Net l)ook value 12,392 12,392 At 28 February 2026 At 28 February 2025 1,387 1,387 1,728 1,728 14 Debtors 2026 2025 Trade debtors Prepayments 934 2.325 336 1,941 3,259 2,277 15 Cash and cash equivalents 2026 2025 Cash at bank 257.332 183,919 Page 15
Jumblies Day Nursery Notes to the Financial Statements for the Year Ended 28 February 2026 16 Creditors: amounts falling due within one year 2026 2025 Other cr&ilors Accruals 10,306 2,086 33,695 1,604 12.392 35.299 17 Funds Balance at 28 February 2026 Balance at 1 March 2025 Incoming resources Resources expended Unrestricted funds General 152.625 453.422 1356.461} 249.586 Balance at 28 February 2025 Balance at 1 Mah 2024 Incoming resources Resources expended Unrestricted funds General 136.698 331.607 {315.6801 152,625 Page 16
Jumblies Day Nursery Detailed Ststement of Financial Activities for the Year Ended 28 February 2026 Total 2026 Total 2025 Income and Endowments from: Donations and legacies lanalysed lOw) Charitable activities lanatysed below) Other trading activ"eS lanatysed lOw) Investment income lanatysed beh)wl Total income 30,000 422.209 721 492 30.000 299,438 1,445 724 453,422 331,607 Expenditu on: Charitable activities (analysed below) Other expendl(ure lanalysed below) Totsl expenditure Net income 1355,440) {1,0211 {313,9401 11,740 1356.4611 {315,6801 96.961 15.927 Net movement in ftjnds 96.961 15,927 Reconciliation of funds Total funds brought forward Total funds rned foThYard 152.625 136,698 249.586 152,625 This page does not fom) part of the statutory financial statements. Page 17
Jumblies Day Nursery Detailed Statement of Financial Activities for the Year Ended 28 February 2026 Total Total 2026 2025 Donations and legacies Donated use of facilib.es 30.000 30.ODO 30,000 30,000 Charitsble activities Prirnary purpose trading 422.209 299.438 422,209 299,438 Other trading activities Fundraising income 721 1,445 721 1.445 InvesthTent income Interest on cash deposlts 492 724 492 724 Other costs Playgroup Ofsted Krtchen 17.6341 {220} 1474) {7,021} 1220} 1979) 18,2201 18,328) Staff Costs Wages and salaries Stsff NIC (Employers} Stsff pensions Staff training {254,358) 115,122} {7,3881 1392 1277,2601 1229.8431 110,3451 16,2671 1153 1246.608) Support Costs Rent and rale5 Insurance Repairs and maintenance Telephone and fax Printing, wstsge and stab"onery Sundry expenses Adverb'sing Payroll processing fees Trade subscriptions Staff meal Uniforms 139,2411 12,4081 12,2321 13,7411 11.0871 12,6521 119} 11,9681 18.9051 11,3571 {5241 {41,6011 19311 12.3941 11,8231 19251 12981 1191 11.3551 (4,3471 169gi 13531 This page dc*s not form part of the stalutory financial statements. Page 18
Jumblies Day Nursery Detsiled Statement of Financial Activities for the Year Ended 28 February 2026 Total 2026 Total 2025 Cleaning Bank interest payable {3,405) 11131 {67,652) 12,4021 11071 157,2541 Govemanee ¢osts Independent examinels fee Other expenditure Depreciation of plant and machinery 12,2001 {1,858) 11,0211 11.0211 (1,7401 11,740 This page doe5 not lon part of the ststulory financial statements. Page 19