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 Rett0￿Mended 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 con￿rn 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 reqU1￿Ment 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