REGI￿ERED COMPANY NUMBER: 06398420 (England and Wales)
REGISTERED CHARrrY NUMBER: 1126801
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
FOR
WEST WIGFrr NURSERY
Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
P030 5BZ

WEST WIGHT NURSERY
CONTEpifs OF THE FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31 ocfoBER 2024
Page
Reference and Administrative Detalls
Report of the Trustees
Independent Examiner's Report
Statement of Financial Actlvlties
Balance Sheet
Notes to the Flnanclal Statements
9 to 14
Detailed Statement of financlal Artlvfties
15 to 16

WEST WIGTrrr NURSERY
REFERENC£ AND ADMINISTRATIVE D￿AlLs
FOR THE YEAR ENDED 31 ocfoBER 2024
Tru￿Es
Mr J Howe
Mrs S Richards
Miss M C Millard
Mrs E Penstone-smith
Mr L J Brett-Hill
COMPANY SECREfARY
Mrs S Richards
REGISTERED OFFICE
Summers Lane
Totland
Isle of Wight
P039 OHQ
REGISTERED COMPANY NUMBER
06398420 IEn8land and Wales}
REGISTERED CHARITY NUMBER
1126801
INDEPENDEKf EXAMINER
Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
P030 58Z
BANKERS
The cO￿perative Bank plc
Page I

WEST WIGHT NURSERY IREGISfERED NUMBER: 063984201
REPORT OF THE TRUStEES
FOR THE YEAR ENDED 31 ¢xfoBER 2024
The trustees who are also directors of the charity for the purposes of the Companies Art 2006, present their report
with the financial statements of the charity for the year ended 31 October 2024. The trustees have adopted the
provisions of Accounting and Reporting by Charities: Statement of Recommended Prartice applicable to charities
preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of
Ireland IFRS 1021 (effective l January 2019).
QBJEcfivES AND AcnvmES
Objertives and alms
The principal activity of the tompany is the provision of nursery care and education for babies and pre-school infants
and the provision and promotion of cla￿eS, lectures, facilities, services and resources for educating and furthering the
edutation of children and adults of all ages and abilities.
Publlc beneflt
All the activities of the charity focus on delivering community benefit and are In accordan￿ with the objects of the
charity. The trustees have complied with their duty to have due regard to the Charity Commission's public benefit
guidance when exercising any powers or duties to which the guidance is relevant.
ACHIEVEMENT AND PERFORMANCE
The past year has seen numbers of children attendin8 remain quite consistent and staffing remain quite high re: ratlo's.
We have malntained an amount in the IT account of around £8.000 during the past year in the hopes of transferring it
to the CCL4 account once we determlned it was not needed to see us through December 2023 or Summer 2024.
Totland Parlsh Council have generously donated £5.0(J) in April 2024 again this financial year
unrestrirted
and
continue covering the Cost of our grass cutting which amounts to around £800 a year. The coop made a donation of
£1,500 from their share to care fvnd again unrestricted and we have benefited from a partnership with them in the
past through varlous schemes. Our apprentices of which we had two Level S's, one Level 3 and a Level 2 did not bring
us an income as they are older candidates no on a young persons apprenticeship scheme.
In total we have employed an average of 23 staff this year; that it our Administrator. site Manager, 2 part time
cleaners, Manager and 18 Room Staff. There has been some staff turnover hence training of new staff. Once agaln as
part of the Governments endeavours to provide for vulnerable families the Nursery has benefited from a HAF holiday
funding programme over the past Easter 2024 and Summer 2024 holidays periods.This ha5 certainly helped us sustain
ourselves during what 15 usually the hardest part of our year. August when our families often withdraw for parts of the
summer and we lose our Nursery grant funded children. The grant provided 10 places 5 days a week for 5 weeks over
the summer, paying for breakfast, lunch and activity places for disadvantaged children. Thankfully we had even more
than that so gained an additional blt of funding. We are noticing an improvement through this year in summer 2024
holiday attendance from our school users which benefited us also in the summer. We used less of the sports centre l.e.
swimmin8 only but made use of the beach. copse and local parks as well the school PE coach to provide activities
this year with themed weeks around beach clean up and sustainability, water weeks. and copse weeks. We also hired
the delivery of Roller Skating each week in the school hall during HAF Summer sessions and a Go Ride week with
instructors. The weeks were well attended by not only our on site school but a number of other local school children.
not only HAF kids. We also made use of the school chef two days a week overthe summer who then provided 3 of the
5 meals a week and did cooking with the children as well, as an activtty. Part of the remit is healthy eating habits.
Page 2

WEST WIGirr NURSERY (REGISTERED NUMBER: 06398420)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 ocfoBER 2024
Numbers have remained steady and this had helped us remain sustainable. The baby room and 2 year old spaces
continue to be in demand especialty with the introduttion of 15 hours funding in April for 2 year olds in 2024 and 9
month old's in September 2024. This 15 for working families at a rate that 15 higher than our own fees finally. We
ontinue to work with the on site school to create opportunitie5 that will mutually benefit us. However, they no longer
rent one of the upstairs rooms due to their own economic constraints.
The team remains focused under the guidance of the manager who continues to maintain the high expectation5 that
awarded us an outstanding grade from Ofsted in 2022. The Trustees have continued to meet every few months to
review policies and finances. John Howe remains Chair and Sylvia Richards Secretary and all continue to support both
the Manger and her Staff Team in their roles. As well as maintaining the integrity and safety of the business and the
site. Our additional Trustees Lester Brett-Hill and Ellen Penstonfrsmith - our parent contingent of the Trustees
continue to contribute where they can. All continue to source funding in any way we can to sustain not only the
operation of the business but new projects that will continue to benefrt our community.
Toddler group continues to run out of the Family Centre locaify which benefits the business in attracting new famllles
to the site and maklng us accessible to the wider community.
We are immensely grateful for the staff who work so exceptionally hard to ensure our Nursery remains a firm favorite
in the community with the high standard of provision they offer. Without a team like ours no matter what resources
we have this would not be possible and we, theTrustees, would like to acknowledge thatl Staff continue to undertake
tr31ning through the Local Authority and Apprenticeship schemes.
The Manager continues to facilitate the wellbeing of the team through regular appraisals. supervision, peer mentoring,
training. Policies and these efforts continue to ensure a healthy, happy. safe work place for all. We are pleased to
continue offering not only childcare services, but to the local community a place that Ofsted has recognised ensures
"The manager's and staffs shared vision for children's learning is implemented seamlessly throughout the nursery. All
staff have an eX￿lIent understanding of how children learn.
FINANCIAL REVIEW
Financial position
Total income for the period amounted to £376,476 12023: £335.7351. Costs of charitable activities amounted to
£366.84112023: £336.1271. Unrestricted and restricted funds carried forward at the end of the year amounted to
£33.444 and £NIL respectively12023: £22,309 and £NIL)
Investment poltcy and objectives
The council of management have the power to invest in such assets as they see fit.
Reserves policy
It is the policy of the charity to maintain free reserves, which are the unrestrirted funds of the charity, excluding those
used to purchase fixed assets, at a level as to provide sufficient funds to cover operating costs in the short term and to
respond to situations arising throughout the year.
At the end of the reportin8 peri¢xl. total funds held are £33,444 {2023- £22,309), which includes £NIL12023: £NIL)
restricted funds and £9,154 (2023: £10.1821 fixed assets, leaving a free reseNes surplus of £24,290 {2023: £ 12,1271.
Page 3

WEsf WIGHT NURSERY (REfjlSfERED NUMBER." 06398420)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 O￿OBER 2024
sTrucruRE, GOVERNAhlCE AND MANAGEMEI
Governing document
The charity is controlled by its governing document, its Memorandum and Artides of Association. and constitutes a
limited company, limited by guarantee. as defined by the Companies Art 2006. The charity was incorporated on 15
October 2017 and commenced operating on l November 2008.
Membersguarantee, if the charity is dissolved while they are a member or within twelve months of them ceasing to be
a member. to pay £10 towards the payment of the debts and liabilities of the company incurred before they ceased to
be a member.
Recruitment and appointment of new trustees
The trustees. who have served during the year, and since the year end, are set out on page 2 of the accounts. Trustees
are appointed by the board of trustees and must retire at the next annual general meetin& when they may put
themselves forward for reappointment. The trustees retire by rotation. The Board has the responsibility for
establishing policy. Delivery of these policy decisiOThS is the responsibility of the Board and the Committee members.
Risk mana8ement
The charity has carried out a risk review to confinn that systems have been established in order that the necessary
steps can be taken to reduce these risks.
Approved by order 9f the board of trustees on ....
. and signed on its behalf by".
Mrj Howe-Trustee
Page 4

INDEPENDENT EXAMINER'S REPORTTOTHETRUStEES OF
WES[ WlGTrTh NURSERY (REGISTERED NUMBER: 06398420)
Independent examiner's report to the trustees of West Wight Nursery ('the CompanV}
I report to the charlty trustees on my examination of the accounts of the Company for the year ended
31 Ottober 2024.
Responsibilities and basls of report
As the charity's trustees of the Company land also its directors for the purposes of company law) you are responsible
for the preparation of the accounts 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. I report in respett of my examination of your charity's accounts as
carried out under Sertion 145 of the Charities Act 2011 {'the 2011 Att'l. In carrying out my examination I have followed
the Directions given by the Charity Commisslon undersertion 145{5) {bl of the 2011 Act.
Independent examiner's statement
Since your Charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm
that l am qualified to undertake the examination beouse l am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodie5.
I have completed my examination. I confim) that no matters have come to my attentlon in connection with the
examination givlng me cause to believe-
accountlng records were not kept in respect of the Company as required by Section 386 of the 2006 Att,. or
the accounts do not accord with those records: or
the accounts do not comply with the accounting requirements of Settion 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
the accounts have not been prepared in accordance with the methods and princlples of the Statement of
Recommended Practice for accounting and reportin8 by charlties (applicable to charities preparing their
accounts In accordance with the Financial Reportin8 Standard applicable In the UK and Republic of Ireland IFRS
102)).
I have no concerns and have come across no other matters in connertion 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.
G Kelly
The Institute of Chartered Accountants in England and Wales
Bright Brown Limited
Isle of Wight
Page 5

WEST WIGTrrr NURSERY
STATEMENT OF FINANCIALAcnvmES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 ocfoBER 2024
2024
Total
funds
2023
Total
funds
Unrestritted
fund
Restricted
funds
Notes
INCOME AND ENDOWMENT5 FROM
Donations and legacies
212,935
1,500
214,435
164,839
Charitable activities
Nursery
159.934
159.934
166,363
Other trading activities
Investment income
3,600
4,485
48
Total
376,476
1.500
377,976
335,735
EXPENDITURE ON
Charitsble activities
Nursery
365,341
1,500
366.841
336.127
NET INCOME/IEXPENDrruRE)
11,135
11,135
{3921
RECONCIUATION OF FUNDS
Total funds brought forward
22,309
22,309
22,701
TOTAL FUNDS CARRIED FORWARD
33,444
33,444
22,309
The note5 form part of these financial statements
Page 6

WEST w16P￿ NURSERY (REG15fERED NUMBER: 06398420)
BALANCE SHEEr
31 OCTOBER 2024
2024
2023
Notes
FIXED ASSErs
Tangible assets
9.154
10,182
CuRRE￿r A$s￿s
Debtors
Cash at bank and in hand
9.558
50,028
10,360
33.859
59,586
44,219
CREDITORS
Amounts falling due within one year
io
135,296}
132,092)
NET CURRENT ASSETS
24,290
12,127
TOTAL ASSEfs LESS CURREKf UABILMES
33,444
22,309
NEf ASSErs
33,444
22,309
FUNDS
Unrestricted funds
12
33,444
22,309
TOTAL FUNDS
33,444
22,309
The charitable company Is entltled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 October 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 October 2024 in accordance with Settion 476 of the Companies Art 2006.
The trustees a¢knowled8e their responsibilities for
la)
ensuring that the charitable company keeps accounting records that comply with Settions 386 and 387 of the
Companies Act 2006 and
preparing financial statements whlch give a true and fair view of the State of affairs of the charitable company
as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies
Act 2006 relating to financial statements, $0 far as applicable to the charitable company.
(bl
The notes fomi part of these financial statements
Page 7
continued...

WEsf WI6Tr￿ NURSERY (REGISTERED NUMBER: 06398420}
BALANCE SHEET- continued
31 0￿0BER 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial. statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
Mr J Howe - Trustee
The notes form part of these financial statements
Page 8

WIGTrrr NURSERY
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 ocfoBER 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company. which is a public benefit entity under FRS 102. have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities- Statement of
Recommended Prattice applicable to charities preparing their accounts in accordance with the Financlal
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019),. Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financi315tatements have been prepared under the historical cost convention.
Income
All income is recognised In the Statement of Financial Artivities once the charity has entitlement to the funds, it
Is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
harity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure 15 accounted for on an accruals basis
and has been classified under headines that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the
use of resources.
Tan8ible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefvl
life.
Plant and machinery
Computer equipment
Straight line over 10 years
Strai8ht line over 4 years
Taxation
The charity is exempt from corporation tax on its charltable activities.
Fund accountlng
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when fund5 are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the note5 to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are char8ed to the Statement of Financial Activities in the period to
which they relate.
Page 9
continued...

WEST WIGkrr NURSERY
NOTES TO THE FINANCIAL STATEMEprrs- tontlnued
FOR THE YEAR ENDED 31 OCTOBER 2024
OThER TrADING AcrivrriES
2024
2023
Room hire
3.600
4,485
INVESTMEPTh INCOME
2024
2023
Interest received
48
NEf INCOME/(EXPENDITURE)
Net incomel(expenditurel Is stated after charginFJ(crediting):
2024
2023
Depreciation - owned assets
1.966
1,851
TRusfEES' REMUNERATION ANO BENEFITS
There were no trustees, remuneration or other benefrts for the year ended 31 Ottober 2024 nor for the year
ended 31 Ottober 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 October 2024 nor for the year ended
31 Ottober 2023.
STAFF COSTS
The average monthly number of employees during the yearwas as follows:
2024
18
2023
16
Nursery practitioners
Site manager/cleaner
Administration
Manager
23
22
No employees received emoluments in excess of £60,000.
Page 10
continued...

WEST WIGHT NURSERY
NOTES TO THE FINANCIAL sfATEMENTS- continuèd
FOR THE YEAR ENDED 310CTOBER 2024
COMPARATIVES FOR THE ￿ATEMENT OF FINANCIAL AcnvrriES
Unrestrirted
fund
Restrirted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
163.214
1,625
164.839
Charitable artivities
Nursery
166.363
166.363
Other tradin8 activities
Investment income
4.485
48
4,485
48
Total
334,110
1,625
335,735
EXPENDITURE ON
Charitsble activities
Nursery
334,502
1.625
336,127
NEf INCOME/(EXPENDrruRE)
13921
1392)
RECONCIUATION OF FUNDS
Total funds brought forward
22,701
22,701
TOTAL FUND5 CARRIED FORWARD
22,309
22,309
TANGIBLE FIXED ASSErs
Plant and
machinery
Computer
equipment
Totals
COST
At l November 2023
Additions
16.298
804
3,446
134
19,744
938
At 31 Ottober 2024
17,102
3.580
20,682
DEPRECIATION
At l November 2023
Charge for year
6,938
1.658
2,624
308
9,562
1.966
At 31 October 2024
8,596
2,932
11.528
BOOK VALUE
At 31 October 2024
8.506
9,154
At 31 October 2023
9.360
822
10,182
Page 11
continued...

WESTWIGHT NURSERY
NOTES TO THE FINANCIAL ￿ATEmENTS- continued
FOR THE YEAR ENDED 31 ocfoBER 2024
DEBTORS: AMOUNTS FALLING DUE WtrHIN ONE YEAR
2024
2023
Trade debtors
Prepayments and accrued income
4.784
4.774
6.708
3,652
9.558
10,360
io.
CREDITORS; Amoumfs FAWNG DUE wrrHIN ONE YEAR
2024
2023
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
4,983
1.697
26,448
2.168
5,895
2.807
21.624
1,766
35,296
32,092
ii.
ANALYSIS OF NET ASSEfs BETWEEN FUNDS
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
funds
Fixed assets
Current assets
Current liabilitles
9,154
59.S86
(35.296)
9,154
59.586
{35,2961
10,182
44,219
{32,092)
33,444
33.444
22,309
MOVEMENT IN FUNDS
Net
movement
In funds
At
1.11.23
At
31.10.24
Unrestrlcted funds
General fund
22.309
11,135
33,444
TOTAL FUNDS
22,309
11,135
33,444
Page 12
continued...

WEST WIGHT NURSERY
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 OCTOBER 2024
12.
MOVEMENT IN FUNDS- continued
Net movement in funds. included in the above are as follows:
Incoming
resources
Resource5
expended
Movement
in funds
Unrestricted funds
General fund
376.476
1365,3411
11,135
Restricted funds
Holiday Club
1.500
11.5001
TOTAL FUNDS
377,976
(366.841)
11,135
ComparatNes for movement in funds
Net
movement
in funds
At
1.11.22
At
31.10,23
Unrestricted funds
General fund
22.701
13921
22,309
TOTAL FUNDS
22,701
1392}
22,309
Comparative net movement in fvnds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
334,110
1334,5021
(392)
Restricted fvnds
Holiday Club
Ukranian Teacher
500
1,125
(500)
11.125)
1,625
{1,6251
TOTAL FUNDS
335,735
1336,127}
{3921
Page 13
continued...

WEST WIGHT NURSERY
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 IXTOBER 2024
13.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2024.
GOING CONCERN
As usual the charity holds deferred income, this year amounting to £25.654, which is not shown as income. but
will not be repaid and will be reported a5 income in the new year.
Predicted attendance into the new year remains good, and as such the trustees feel the charity is in a position
to generate sufficient Cash to meet its obligations as they fall due for a period of at least 12 months from the
date of signing these financial statements.
As such the trustees are satisfied that the charity has adequate resources to continue to operate for the
foreseeable future, and for thi5 reason they continue to adopt the going concern basis for preparing these
financi31 statements.
Page 14

WEST WIGtrff NURSERY
DEfAILED STATEMEp¥f OF FINANCIAL AcnvmES
FOR THE YEAR ENDED 31 OCTOBER 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Donations and grants
214.435
164,839
Other tradlng attivities
Room hire
3,600
4.485
Investment Income
Interest received
Charltable activities
Miscellaneous income
Nursery income
144
159,790
178
166,185
159.934
166,363
Total incomlng resour¢es
377,976
335.735
EXPENDMJRE
Charitable activities
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone and internet
Postage and stationery
Activitles
Travel
Repairs and renewals
Staff training
Subscription5
Purchases
Food Vouchers
Depreciation of tangible fixed a55ets
Bank interest
293.817
10,348
4,551
3.935
14.554
3,209
12
5.474
35
6.295
707
2.375
15,062
269,439
10.177
8,559
3,309
14,223
4,029
33
4,196
102
4.092
1,349
1,676
9,125
173
1,852
1,018
1,966
1,054
363.394
333,352
Support costs
Governan￿ costs
Independent examiner's fees
Carried forward
1,941
1,941
1,837
1,837
This page doe5 not form part of the statutory financial statements
Page 15

WEST WIGHT NURSERY
DEfAILED sfATEMENT OF FINANCIAL AcnvmES
FOR THE YEAR ENDED 31 ocfoBER 2024
2024
2023
Governance costs
Brought forward
Payroll
1,941
1,506
1,837
938
3,447
2,775
Total resources expended
366.841
336,127
Net income/(expenditure)
11,135
{392)
This page does not form part of the statutory financial statements
Page 16