The Hundred of Hoo Nursery and Kids Club Limited Trustees, report and financial statements 31 August 2025 Company Limited by Gua18nlee Registration Number 06389366 (England and Wales) Charity Registration Number.. 1131001
Contents Reports Reference and administrative detsils of the chaiity, its Trustees and advisers Trustees, report Independent auditor's report on the financial statements Financial Statements Statement of financial activities 10 Balance sheet 11 Statement of cash flows 12 Principal accounting policies 13 Notes lo the financial slalements 16 The Hundred of Hoo Nursery and Kids Club Limited
Reference and administrative information 31 August 2025 Trustees Mr M Costello (Chairl Ms E J Dehaney Mrs P Sanford Company Secretary Ms F Reizopoulou Registered office The Hundred of Hoo Acadery Main Road Hoo Sl Werburgh Rochester Kent ME3 9HH Company reglstratlon number 06389366 IEngland and Wales) Charlty reglstered number 1131001 Audltors Buzzacoll Audit LLP 130 Wood Slreet London EC2V 6DL Bankers Nalwest Bank PIC 148 High Street Chatham Kent ME4 4DB The Hundred of Hoo Nursery and Kids Club Limited 1
Trustees, report 31 August 2025 The Trustees Iwho are also dire¢loTs of the charity for the purposes of the Companies Acll present their annual report together with the audited financial slalemenls of The Hundred of Hoo Nursery and Kids Club Limited (the charitable company} for the year ended 31 August 2024. This report has been prepared in accordance with Parl 8 of the Charities Act 2011 and serves as a directors, report lor the purposes of the Companies Act 2006. The fi'nancial statements have been prepared in accordance with the accounting policies set out On pages 13 10 15 therein and comply with the charitable company's Memorandum and Articles of Association, applicable laws and Accounting and Reporting by Charities.. Statement of Rett0Mended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102). Structure, governance and management The charitable company was incorporated on 3 October 2007 (Company Number 063893661. The charitable company is a company limited by guarantee and is governed by its Memorandum and Articles of Association. The members of the charitable company are the Trustees named on page 1. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited lo £1 per member of the charitable company. The charitable company registered as a charity on 7 August 2009 (Charity Registration Number 11310011. The charitable company is a wholly owned subsidiary of Leigh Academies Trust. Trustees The Trustees who served during the year and up to the dale of approval of the financial statements were as follows.. Michael Costello (Chaifl Emma Dehaney Pal Sanford Method of appointment or election of Trustees The management of the charitable company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum and Articles of Association. Remuneratlon of key management personnel All Trustees give their lime freely and receive no remuneration. The pay and remuneration of key management peisonnel is sel by the Pay Committee. Key management personnel of the charily includes the Nursery Manager and the Deputy Nursery Manager. Objectives and activities The principal activity of the charitable company is the operation of a Nursery and Kids Club in Hoo St Werburgh, Rochester, for the purpose of the advancement of education. In setting objectives and planning the activities, the Trustees have given careful consideration lo the Charity Commission's general guidarsce on public benefit. The Hundred of Hoo Nursery and Kids Club Limited 2
Trustees, report 31 August 2025 Achievements, performance and plans The Hundred of Hoo Nursery and Kids, Club Limited continues to provide high-quality early education and strong community links. Currently caring for 160 children from the local community, exceeding our registered capacity of 96, we leverage the resources of the Leigh Academies Trust lo continually enhance our offerings. Our unique location within The Hundred of Hoo Academy provides unparalleled opportunities. Children enjoy nature walks, shared meals in the school canteen, and library visits where they're read lo by older students. Ofsted Inspection In March 2025, Ofsled rated the nursery as Good overall. The report highlighted strong staff- child relationships and excellent progress made by children. Since then, we've further invested in our learning environment and resources, ereabng flexible spaces and enhancing outdoor areas lo maximise play opporlunilies. Staffing Our experienced team, including the Manager, Deputy Manager, and eaTly years praclilioners, ensures consistent high-quality care and education. While the sector faces recruitment challenges, our partnership with the LAT recruitment team has enabled us to fill vacancies promptly. Safeguarding Safeguarding is paramount to the nursery. We have robust safeguarding policies and procedures in place lo protect children. All staff undergo regular safeguarding training and are vigilant in identifying and reporting any concerns. They are supported by the Trust's safeguarding advisor. Financial review The allached financial statements show the current slate of the fi'nances, which the Trustees consider lo be sound. Reserves of £269,313 have been accumulated at 31 August 202512024 - £203,729), which are all unre51ricled funds. Reserves policy As described in the accounting policies. the Trustees have a policy that a fixed asset fund should be maintained to fund the future depreciation of fixed assets. This fund represents the net book value of fixed assets already purchased and so this fund is not available for spending. The Trustees have a policy to relain three months of running cosls, 0£203,000, in free reserves and at 31 August 2025 the level of unreslricled general funds being £264,566 was in line with this policy. Trustees will keep the policy under review if there should be a material change in financial circumstances. The Hundred of Hoo Nursery and Kids Club Limited 3
Trustees, report 31 August 2025 Publlc Benefit The Board of Trustees has taken account of the Charity Commission's guidance on public benefit in reviewing the charity's aims and objectives and planning future aclivilies. Fundraising The charitable Company does not actively solicit fundraising from the public. During the year there were no complaints in respect of fundraising. Risk management The charitable company has identified the following key risks and has put mitigation in place.. a decrease in pupils on roll which would lead lo a decrease in funding and fee income. This risk is miligaled by regular ¥eviews and close collaboration with LAT finance ensure timely forecasting. recruilmenl of appropriately qualified staff lo meet the needs of the pupils of the nursery, especially the younger age group. This risk is mitigated by the nursery having full access lo The LAT Talent Team who supports our recruitment efforts lo secure qualified staff, especially for younger age groups. By addressing these key areas, we are committed to providing an exceptional early education experience for every child. Trustees, re$ponsibilities statement The Trustees Iwho are also directors ol The Hundred of Hoo Nuisery and Kid5 Club Limit for the purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generalty Accepted Accounting Practicel. Company law requires the Trustees lo prepare financial statements for each financial period. 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 slate of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are requiied lo.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP- make judgments and acwunts'ng estimates that are reasonable and prudent., stale whether appliGable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial slatemenls.. and prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charitable company will continue in operation. The Hundred of Hoo Nursery and Kids Club Limited 4
Tru3tees' report 31 August 2025 The Trustees are responsible for keeping adequate accounting records that are SLJfficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financi81 position of the charitable company 8nd enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Each of the Trustees confirms that.. so far as the Trustee is aware, there is no relevant audit information of which the charitable company's auditors are unaware. and the Trustee has taken all the steps that he ought to have taken as a trustee in order to make themselves aware of any relevant audit information and lo establish that the charitable company's auditors are aware of Ihal information. In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section 41 SA of the Companies Act 2006. This report was approved by the Trustees on 16 S-and signed on their behalf by.. Trustee M Costello The Hundred of Hoo Nursery and Kids Club Limited S
Independent auditor's report 31 Augusl 2025 Independent audltor's report to the members of The Hundred of Hoo Nursery and Kids Club Llmited We have audited the financi21 statements of The Hundred of Hoo Nursery and Kids Club Limited Ilhe '¢harilable company'l for the year ended 31 August 2025 which comprise the statement of financial activities. the balance sheet, slalement of cash flows, the principal accounting policies and the notes to the financial slatemenls. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financi31 Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial slaleTnenls'. + give a true and fair view of the stale of the Gharil8ble company's affairs as al 31 August 2025 and of its income and expenditure for the year Ihen ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requiiemenls of the Companies Act 2006. Ba818 for oplnlon We conducted our audrt in accordance with International Standards on Auditing {UKI IISAS IUKI) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are ielevanl lo our audit of the financial statements in the UK, including the FRC'S Ethical standaid, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained 15 sufficient and appropriate to provide a basis for our opinion, Conclusions relating to going concern In auditing the financial slatemenls. we have concluded that the Trustees, use of the going conrn basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubt on thè charitable company's ability to eonlinue as a going concern for a period of al least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. The Hundred of Hoo Nursery and Kids Club Limited 6
Independent auditor's report 31 August 2025 Other Infomiatlon The other information comprises the information included in the annual report, including the trustees, annual report, other than the ftnanc181 slalemenls and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial stslemenls does not cover the other information and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion Ihereon. Our responsibility 15 to read the other information and, doing so, consider whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in the course of the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent m8lerial misstatements, we are required lo determine whether this gives rise lo a material mis51alement in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misststement of this other information, we are required lo report that fact. We have nothing lo report in this regard. Oplnlons on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. • the information given in the Trustees, report, which is also the directors, report for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial stalemenls,. and the Tru51ees' reporL which is also the directors, report for the purposes of company law, ha5 been prepared in acGordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowlèdge and understanding of the charitable company and ils environment obtained in the course of the audit, we have not identified material misslalements in the Trustees, report. We have nothing lo report in respect of the following maller5 in relation lo which the Companies Act 2006 requires us to report ta you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us. or * the financial statements are not in agreement with the accounting records and returns-, or certain disclosures of Trustees, remuneration specified by law are not made., or we have not received all the information and exp18nalions we require for our audit., or * the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and lake advantage of the small companies, exemptions in preparing the Trustees, report and from the reqU1Ment lo prepare a strategic report. The Hundred of Hoo Nursery and Kids Club Limited 7
Independent auditor's report 31 August 2025 Responslblllties of Trustees As explained more fully in the Trustees, responsibilities slalemenl sel out on pages 4 and 5. the Trustees Iwho are also the diTeclors of the charitable company for the purposes of Company lawl are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary lo enable the preparation of financial statements that are free from material misslalemenl, whether due to fraud or erfor. In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability lo continue as a going concern. disclosing, as applicable. mallers related lo going concern and using the going concern basis of accounting unless the Tru51ees either intend Its liquidate the charitable company or to cease operations, or have no realistic alternative bul lo do so. Auditor's responslbllltles for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslalemenl, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when il exists. Misstalemenls can arise from fraud or error and are considered material if, indwidually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial slalements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent lo which our procedures are capable of delecling irregularities, including fraud is detailed below.. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non<ompliance with laws and regulations, was as ftillows.. • the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations- and • we obtained an understanding ol the leg21 and regulatory frameworks that are applicable to the charitable company and determined that the most significant frameworks which are directly relevant lo specific assertions in the financial statements are those that relate lo the reporting framework Islalement of Recommended Practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 1021, the Charitres Ael 2011 and the Companies Act 2006. We assessed the susceplibilily of the charitable company's financial statements lo material misstalemenl, including obtaining an understanding of how fraud might occur, by.. making enquiries of management as lo their knowledge of actual. suspected and alleged fraud,. and The Hundred of Hoo Nursery and Kids Club Limited 8
Independent auditor's report 31 August 2025 considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the rlsk of fraud through management bias and override of controls, we.. performed analytical procedures to identify any unusual or unexpected relationships., tested journal entries lo identify unusual transactions,. an assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias. In response lo the risk of irregularits'es and non-compliance with laws and regulations, we designed prrtedures which included, bul were not limited to.. review of the minutes of meetings of those charged with governance., and enquiring of management as to actual and potential liligalion and claims. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from fi'nancial Irans8Ctions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to delecl than those that arise from error as they may involve deliberate cOnalment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website al www.frc.org.uklaudilorsresponsibililies. This description forms part of our auditor's report. Use of our report Thls report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 01 the Companies Act 2006. Our audit work has been undertaken so that we might stale to the charitable company's members those matters we are required lo slate lo them in an auditor's report and for no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Katharine Patel (Senior Statutory Auditor) For and on behalf of BuziaGott Audit LLP, Slatulory Auditor 130 Wood Street London EC2V 60L Date 18 December 2025 EqtLcJtt AvLue LLf The Hundred of Hoo Nursery and Kids Club Limited 9
Statement of financial activities (incorporating income and expendlture account} Year to 31 August 2025 Un- restricted R6stricted funds funds 2025 2025 Un- 2025 r8slricled Restricted Totsl funds funds funds 2024 2024 2024 Total funds Notes Income from.. Charitable activities Total income 873,078 873,078 2,617 875,695 2,617 875,69S 710,921 710,921 17,313 17,313 728,234 728,234 Expenditure on: Charitable 8clivilies Total expenditure 807,494 807.494 2,617 810,111 2,617 810,111 627,296 627,296 17,313 17,313 644,609 644,609 Nel in¢om8 and net rnovemenl in funds 65,S84 65,584 83,625 83,625 Reconcillatlon of funds Total funds brought forward al 1 September 2024 Total fndS carried fo¢ward al 31 August 2025 203,729 203,729 120,104 120,104 269,313 269,313 203,729 203,729 The notes on pages 16 10 20 form part of these financial statements The Hundred of Hoo Nursery and Kids Club Limited 10
Balance sheet 31 ALfgust 2025 2025 2025 2024 2024 Notes Flxed ass•ts Tarigible fixed assets 4,747 7,120 Current assets Debtors Cash at bank and in hand 2,259 424,109 426,368 22,081 261,922 284.003 Llabllitle$ Creditors.. amounts falling due within one year Net current assets 7 1161,8021 187,394) 264,566 196.609 Tol81 assets less current liabilities Neta88ets 269,313 269,313 203,729 203.729 Funds and reserveB- Reslricled funds Designated funds unStrICted funds 4,747 264,566 7.120 196,609 Total funds 269,313 203,729 The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf, by.. Trustee M Costello The notes on pages 16 to 20 form parl of these financial slalemenls. Company number.. 06389386 The Hundred of Hoo Nursery and Kids Club Limited 11
Statement of cash flows Year to 31 Augusl 2025 2025 2024 Net ea¥h flows from operating activlties Nel cash provided by operatin9 activities 162.187 44,270 Change In ¢#3h and ca8h equivalents in the year 162,187 44,270 Cash and cash equivalents at 1 September 2024 281,922 237.652 Cash and cash èquivalents at 31 August 2025 424,109 261,922 A. Reconclllatlon of net movement in funds to net cash flow from operating activities 2025 2024 Net income forthe year (Ès per 51alemenl of financial aclivilies) 65,584 83,625 Adlustment for- Depreciation charges Decrease lincrea5el in debtors Increase (decrease) in creditors Net cash provided by operatlng actlvities 2.373 19,822 74,408 162,187 2.692 116,5621 125.4851 44,270 B. AnalysSs of cash and cash equlvalents 2025 2024 Cash al bank and in hand Total 424,109 424.109 261,922 261,922 No separate reconciliation of net debt has been prepared as there is no difference between the nel eash Idebll of the charity and the above cash and cash equivalents. The Hundred of Hoo Nursery and Kids Club Limited 12
Principal accounting policies 31 August 2025 Basis of preparation of financial statements The financial statements have been prepared in accordance with Accounting and ReKK)rting by Charities,. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard app5icable in the UK and Republi¢ of Ireland IFRS 1021 (Charities SORPI, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. These accounts have been prepared for the year to 31 August 2025 with comparative figures provided in respect to the year lo 31 Augus12024. The accounts are presented in 51er]ing and are rounded to the nearest pound. The Hundred of Hoo Nursery and Kids Club Limited meet5 the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise staled in the relevant accounting policy. Critical accounting ostimates and areas of judgement Preparation of the accounts requires the Iruslees lo make signifieanl judgements and e51imales. The items in the accounts where these judgements and eslimales have been made include.. estimating future income and expenditure flows and the charity's finanGial position- and eslimatlng the economic useful life of fixed assets. Eslirnates and judgments are eonlinually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Golng concern The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related lo events or condition that may cast signifi'cant doubt on the ability of the charitable company lo continue as a going concern. The Trustees make this assessment in respect of a period of one year from the dale of approval of the financial statements. Income All income is recognised once the charitable company has entitlement lo the income, il is probable that the income will be received and the amount of income receivable can be measLJred reliably. Expenditure Expenditure is recognised once there is a legal or conslruclive obligation to Iransfer economic benefit lo a third parly, it is probable that a transfer of economic benefits will be requiTed in settlement and the amount of the obllgalion can be measured reliably. Support costs are those costs incurred directly in support of expenditure on the objects of the charitable company. Charitable aclivilie5 are costs incurred on the charitable company's educational operations, including support costs and costs relating lo the governance of the charitable company apportioned lo charitable activities. The Hundred of Hoo Nursery and Kids Club Limiled 13
Principal accounting policies 31 August 2025 Tangible fixed assets and depreciation All assets cosb'ng more than £500 are capitalised. A review for impairment of a fixed asset is carried out if events or changes in cirtumslances indicate that the carrying value ol any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial aclivilies. Tangible fixed assets are carried at cos( net of depreciation and any provision for impairment. Depreciation is provided al rates calculated to write off the cost of fixed asset5, less their eslimated residual value. over their expected useful lives on the following base5'. Improvement lo premises Furniture fixtures and fillings Other equipment Computer equipment Over the term of the lease 15% 20% slraighl line basis 20% straight line basis 330A straight line basis Operating loases Rentals Lsnder operating leases are charged to the statement of financial activities on a straight line basis over the lease term. Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. Cash at bank and in hand Cash al bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Llabilities and provlslons Liabilities are recognised when there is an obligation al the balance sheet date as a result of a past event, il is probable that a Iiansfer of economic benefit will be required in selllement, and the amount of the selllement can be estimated reliably. Liabilities are recognised al the amount that the charitable company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services il must provide. Provisions are measured al the best estimate of the amounts required lo settle the obligation. Where the effect of the lime value of money is material, the provision is based on the present value of those amounts, discounted al the pre-tax discount rale that rellecls the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges. Financial instruments The charitable company only has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial Instruments are initially recognised al transaction value and subsequently measured al their selllemenl value with the exception of bank loans which are subsequently measured al amorlised cost using the effective interest nthod. The Hundred of Hoo Nursery and Kids Club Limited 14
Principal accounting policies 31 August 2025 Pensions The charitable company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the pension fund in respect of the year. Fund accountlng General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purpose5. The aim and use of each designatec5 fund is sel out in the notes lo the financial statements. Restricted funds are funds which are to be used in accordance with specifi'c restrictions imposed by donors. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each reslricled fund is set out in the notes to the linancial slatemenls. Lease commltments The eharitable company has entered into lease commitments in respect ol propety, plant and equipment. The classification of these leases as either financial or operating leases requires the Trustees lo consider whether the terms and conditions of each lease are such that the charitable company has acquired the risks and rewards associated with the ownership of the undeTlying asset5. The Hundred of Hoo Nursery and Kids Club Limited 15
Notes to the financial statements 31 August 2025 1. Incom8 from charitable activities restrlcted Restrlcted funds lunds 2025 2025 Total funds reslrKted Re8tiicled funds funds 2024 2024 Total luN1s 2025 2024 Fees CeIVable Nursey vouchers DonÈllons DAF funding 286,705 584,373 288,705 584.373 352.283 358,638 352.283 358,639 15.(N)3 2.310 728.234 15.003 2.310 17.313 2,617 2,817 2.667 875,695 B73.078 710,921 2. Analysis of expenditure on charitable activities r05ttlct6d R8Strlcted funds fL¢nds 2025 2025 2025 Total funds restricted funds 2024 Reslricled funds 2024 2024 Total funds Charitable adivilies 807,494 2,617 810,111 627,296 17,313 644,609 2025 Total 2024 Total Wages and salaries (note 4) LAT central setvi¢e8 charges Toys, books, magazines and materials Food and drinks Advertlsing Hygiene. cleaning and waste disposal Unilofms and pioleclive clothing Subscriptions and software Trainlng Insuranc Rgpaiis and renewals Telephone Slalionery. printing, photocopying and postage Sundry expenses Gifts for staff and clients Accounting and profession81 fee8 Bank charges Ronl Depreaation Total 576.834 23,003 486,409 18,414 1,114 49,237 1,536 3,766 417 4,546 750 1,168 19.362 659 19.759 54,944 5,265 680 3,611 1,303 67,138 769 34,999 1,417 7.408 367 30,000 2.373 810.111 54 6,952 274 27.500 2,692 644.609 3. Net income This is slated after charging.. 2025 Totsl 2024 Total Depieciation of tangible fixed assets Audit fees 2,373 4,548 2,692 4,212 The Hundred of Hoo Nursery and Kids Club Limited 16
Notes to the financial statements 31 August 2025 4. Staff costs Staff costs were as follows.. 2025 Total 2024 Total Wages and salaries Stscial security costs Other pension costs 518.705 47,956 10,173 576.834 444,32S 33,059 9,024 486.409 The average number of persons employed by the charitable company during the year was 26 12024 - 24) Average headcount expressed as a full lime equivalent was 2112024- 201. No employee received remuneration amounting lo more than £60.000 in either year. During the financial year the remuneration and benefits received by the charity's key management personnel amounted to £90,36312024- £76,659). Key management personnel included the Nursery Managerand Deputy Nursery Manager. During the year, no Trustees received any remuneralion12024- none). During the year, no Trustees received any reimbursement of expenses12024- none). 5. Tanglble fixed assets Furn(ure. rixlure5 & fEttings Cotnputer and other equipmenl Improv8men*s to premlsas Total funds Co$t At 1 September 2024 and 31 August 2025 17.461 33.209 31.320 81.990 D8pr8clatlon At 1 Seplernber 2024 Charg8 in year At 31 August 2025 fj7,4fj1 26,089 2,373 28,462 31,320 74.870 2,373 77,243 17,461 31,320 Net book value Al 31 August 2025 At 31 August 2024 4,747 7,120 4,747 7,120 6. Debtors 2025 Total 2024 Tol81 Due within one year Tiade Debtors Other debto¥s 739 1,520 2,259 22,081 22,081 The Hundred of Hoo Nursery and Kids Club Limited 17
Notes to the financial statements 31 August 2025 7. Creditors.. Amounts falling duo wlthin one year 2025 Total 2024 Total Trade Creditors Other taxation and social security Other creditors Amounl due lo parent undertaking (note 131 Accruals and defeiied income 1.840 9.293 2,567 44,619 103,483 161,802 885 7,464 2,601 18.000 58,444 87,394 Included within accruals and deferred income above is the following deferred income balan relating to funding and fees received in August 2024 relating to 2024125. 2025 Total 2024 Total Deferred income Deferred income a11 September 2024 Resources deferred during the year Amounts released in year Dtrfeired income al 31 August 2025 49,498 86,040 146,0231 89,515 27,138 84,913 162,553) 49,498 8. Funds Balance 8t Balanc& at 31 August 2025 September 2024 Income Expenditure 2025 Unrestrlcted funds- Desl9n8tod funds Fixed asset fund 7,120 12,3731 4,747 General funds General funds 196,609 203,729 873,078 873,078 1805,1211 1807,4941 264,566 269,313 RestrlcÉed funds Other donations 2,617 2,617 {2.6171 {2,6171 Total funds 203,729 875.695 1810,1111 269,313 The Hundred of Hoo Nursery and Kids Club Limited 18
Notes to the financial statements 31 August 2025 B&lgn¢e al Sepl8mb8r 2023 31 August 2024 Income Expenditure 2024 Unresliicled funds.. D8sign818d lunds Fixed assel fund ,8t2 (2,692) 7, 920 General lunds Genfyral funds 7 10,292 120, 104 710,921 710,921 (624,604) {627.296J 196,609 203, 729 Restncted funds DAF Olherdonalit)ns 2,310 15,003 17,313 (2,310) (15,OQ3J (17,313) Tot81funé$ 120. 104 728,234 (644,609) 203,729 9. Analysis of ngt as59t5 betw99n funds Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 2025 Tangible fixed assets Curienl assets Creditors du8 Wlthin one year 4.747 426.368 1161.8021 289,313 4,747 426,368 1161,8021 269,313 Unrestricted ResfvTCted runds funds 2024 2024 Total funds 2024 2024 Tangible fixed assels Current 8ssels Creditors du8 Within one year 7, 12Q 284,003 (87,394) 203,729 7, 120 284,003 (87,394) 203, 729 10. Pension commitments The company operates a defineol contributions pension scheme. The assets of the Scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable lo the fund and amounted to £10,173 {2024 - £9,024). Al the balance sheet dale £2,567 was payable lo the fund12024- £1,906). The Hundred of Hoo Nursery and Kids Club Limited 19
Notes to the financial statements 31 August 2025 11. Opgrating lease commitments Al 31 August 2025 the total ofthe charitable company's future minimum lease payments under non-cancellable operating leases was.. 2025 2024 Equipment Amounts payable: within 1 year within 2-5 yéars 2,520 5,040 2,520 7,560 12. Related party transactlons During the year ended 31 Augus12025, the following amounts were paid lo Leigh Academies Trust, the ultimate parent undertaking.. • Rent.. £30.00012024. £27,500) • Reimbursed purchases.. £41,67712024'. £94,022) At 31 August 2025. £16.51112024'. £18,000) was owed to Leigh Academies Trust. 13. Ultimate parent undertaking The parent undertaking is Leigh Academies Trust by virtue of assuming legal ownership of the Nursery from 1 January 2019 following a merger with the Nursery's previous parent Company. Leigh Academies Trust, is incorpoialed in England and Wales as a company limited by guarantee (Company Registration Number 023365871, ils registered office is Carnation Rciad, Slrood, Rochester, Kent ME2 2SX. The Hundred of Hoo Nursery and Kids Club Limited 20