REGISTERED COMPANY PIUMBER". 07013598 (England and Wales)
REGISTERED CHARITY NUMBER.. 1133320
Report of the TTu5tee5 and
Unaudited Flnandol Ststements for the Year Ended 31 August 2024
Manor Twiglets Nursery Limited
Swindells LLP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Su$5ex
TN22 IQL

Manor Twiglets Nursery Limited
Contents of the Flnancial Statements
for the Year Ended 31 August 2024
Page
Reportofthe Trustees
Independent Examlnels Report
Statement of Financlal Actlvltles
8313nce Sheet
9 to 10
Cash Flow Statement
li
Notes io the Cash Flow Statement
12
Notes to the Flnan¢ial Ststements
13 to Zl

Manor Twiglds Nursery Limlted (Reglstered number: 07013598)
Report of the Trustees
for the Year Ended 31 August 2024
The trustees who are also dlrectors of the charity for the purposes of the Companies Act 2006, present
their report with the financial statements of the charity for the year enéed 31 August 2024. The trustees
have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charitie5 preparing their accounts in accoréance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191.
OBJEcfivES AND AcnviTIES
Oblertlves and alms
The charity's objects are to enhance the development and education of children primarily under the
statutory school age by encourdging parents to understand and provide for the needs of their children by..
al offering appropriate play apportunities, education in accordance with the development matters Section
of the Early Years Foundation Stage and providing nurture and care, family learning and extended hours for
working parents, together with the right of parents to take responslbility for and to become involved in the
activitie5 of such fundraising, ensuring that all the opportunities and activitie5 that we offer are for all
children whatever their race, culture, religion, means or ability-
bl encouraging the study of the needs of children and their families In our local area and promoting public
interest in our nursery and the recognition of needs;
cl instigating and adhering to and further the aims and objects of the Early Years Alliance and the Statutory
Guidance for the Early Years Foundation Stage.
Artivitie$
The objectives of the charity continued to be to provide a nursery for pre-school children and this can only
be done with prudent financial management. The nursery continues to be able to claim Early Years
Education Entitlement from East Sussex County Council for children eligible and to charge fees to clients
that cover the balance of Its operating costs. Additional fundraising activities take place throughout the
year and these fund5 are used to enhance the facilities and equipment used by the pre-school.
Public benefit
In carrying out the activities of the charitable company. the trustees have had due regard to the Charity
Commission's guidance on public benefit.
Page I

Manor Twiglets Nursery Llmlted {Regi5tered number: 070135981
Report of the Trustees
for the Year Ended 31 August Z024
STRATEGIC REPORT
Achlevement and performance
Our Charitable company was inspected by Ofsted on 12th December 2019 and rated Outstanding with an
overall rating of I compared to the p￿viouS inspection on 3rd February 2015, when we were also rated
Outstanding. These ratings are on 'the quality and standards of the early years provision for the
pre-school nursery. The rating was split into four categories, these were all rated as Outstanding=
The Quality of Education
Behavlour and Attitudes
Personal Developmer)t
Leadership and Management
The report concluded that'the provision is outstanding"
After School and Holiday club5 are continuing to thrive. we have seen a rise in the amount of chlldcare
spaces that we provide for local school children. The opportunities and education that we, at Manor
Twiglets. provide for the children and families that attend Manor Twiglets Nursery continues not to be
affected by the cost of living increases. However, a discussion between the trustees resulted in a slight
increase of fees for Nursery, Afterschool and Holiday Club. The Holiday Club session times were amended,
reducing the amount of option5 available. Both changes came into effect as of 1st January 2024.
Financial review
A surplus of £47,71912023 - surplus of £21,980) was generdted during the year with general unrestricted
funds increasing to £269,79812023 - increasing to £222.079). The charity's reserves are maintained at a
level to ensure the charity's objettives and activities are met. The trustees consider that there are suffi¢ienl
resetves to carry out its objectives.
Prlnclpal rlsks and uncertainties
The board of trustees are responsible for overseeing the risks faced by the nursery throughout the year.
When the risks are identified they are assessed, and contro15 are established.
The main risks identified by the board of trusiees are as follows:
-Reputation
The reputation of the nursery 15 maintained by stringent safeguarding and recruitment policie5, CPD for all
members of staff and close communication with our related parties.
-Financial
The trustees continue to meet regulady to review the nursery's financial performance and the effects of
the Government's 2 year old funding initiatNe due to Start in September 2024. The trustees 8150 discuss
how the annual national living wage increase will affect the nursery. Fee structures along with admissions
and finance policies continue to be reviewed regularly.
-staff Retention
Staff retention 15 managed by combining attrattive, competitive salaries, long service awards, birthday
award, EAP service, staff discount. additional allowances arbd by supporting career progressions and higher
level learnlng.
Page 2

Manor Twlglets Nursery Umlted (Reglstered number: 07013598)
Report of the Trnstees
forthe Year Ended 31 August 2024
STRATEGIC REPORT
Future plans
The trustees continue to meet regularly to agree future improvement activities. The main objective of the
charity is to provide an excellent pre-school and childra￿ facility for all children that attend and to interact
and IiBise with parent5 a5 part of providing that service.
During the Holiday Club sessions. the nursery would like to be able to offer HAF Sessions fDr those chlldren
who would not normalty be able to access the Holiday Club. One of the requirements to offer HAF spaces is
to be able to provide the children with a hot meal at lunch time. The nursery will need to change from our
current provider to an alternative suitable provider who can provide hot lunches throughout the year.
The nursery would like to increase the number of spa￿5 available for After School Club by creating extra
floor space with the help of a grant from the Government wraparound childcare programme.
The nursery is still following The Curiosity Approach, with the potential goal to complete the accreditstion.
This will be a long but very worthwhile journey that all the employees, volunteer trustees and parents will
work together to achieve.
Changes to the Early Years Curriculum are frequently updated, these changes have been implemented
within the Setting.
The nursery with the help of employees, volunteer trustees and parents will be working to update and
improve our garden and wooded area to create a stimulating outdoor learnin8 environment to develop our
forest school Sessions, this is an ongoing project.
The trustees will be reviewing a potential fee increase for Nursery. After School and Holiday Club.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its goveming document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companie5 Act 2(X)6.
The organisation is a charitable company limtted by guarantee, incorporated on 9th September 2009 and
registered as a charity on 16th December 2(KJ9. The company was established under a Memorandum of
Association and is governed by its Articles of Association.
In the event of the company being wound up, its members are required to contribute an amount not
exceeding £1 each. There are two classes of rnernber. farnily- open to parent5 and family of those thildren
attending the pre-school. and affiliate - open to others subject to conditions. Due to trustee resignations in
the year and the low numbers of fami￿ members, we continue to find it difficult to meet the requirements
of the Articles of Association. We wish to amend them to reduce the quorum needed for General Meetings
and add flexibility concerning the number of members required on the management committee. This will
not affect the rights of parents to become members of the charity, but it will make it easier for meetings to
take place that meet the requirements in the new Articles of Association. Currently only two family
members are also trustees and the attendance at general meetings has meant meeting adjournments due
to lack of support. We would appreciate the support of parents to pass the new Articles of AssociatlDn,
which then have to be approved by the Early Years Alliance and the Charity Commi55ion, and to offer their
seNices as trustee5.
Recruitment and appointment of new trustees
The directors of the company are also the charity trustees for the purposes of charity law and under the
Articles they make up the Committee. The objective 15 that at least 60% of the Committee should be made
up from family members. but this objective has proven difficult to achieve - see the comments on the
Articles of Association above. The Committee will still try to publicise the need for family members to act as
trustees.
Page 3

Manor Twiglets Nursery Limited (Registered number: 07013598}
Report of the Trustee5
forthe Year Ended 31 August 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Deci5i0n making
The board of trustees including senior management make declsions on behalf of the charity.
Inductlon and tralning of new trustees
New trustees are educated by the board of trustees in their duties a5 a trustee and in the way the
pre-school operates and its governance.
Key management remuneration
The board of trustees sets the pay and remuneration of the charty's key management personne5. This is
reviewed annually.
Related partles
The nursery has continued with its membership of the Early Years Alliance - Tnembershlp number 19065,
which is the charity that provides support to pre-schools across the country.
Management receives regular support from East Sussex Early Years Improvement team including training
courses, audits and legislation guidance.
Uckfield and Villages Hub is a group run by foundation stage teachers who provide support and moderation
to early years settings in the Uckfield area via termly meeting5 which staff members from the nursery
attend.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07013598 (England and Wales}
Reglstered Charity number
1133320
Reglstered offlce
Down5view Crescent
Uckfield
East Sussex
TN22 IUB
Trustees
Mrs F J Bray
Miss J R Humphrey
Drj E Thomas
Company Secretary
Mrs FJ Bray
Page 4

Manor Twiglets 14ursery Limited (Registered number: 070135981
Report of the Trustees
for the Year Ended 31 August 2024
REFERENCE AND ADMINlSfRATIVE DEfAILS
Independent Examlner
Swindells LLP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
This report has been prepared in accordance with the special provislons of Part 15 of the Companies Act
2006 relating to small companies.
Report of the trustees, inc
company directors, on .....
ating a strategic report. approved by order of the board of trustees. as the
and signed on the board's behalf bv:
Mr5 F J Bray- Trustee
Page 5

Independent Exarniner's Report to the Trustees of
Manor Twiglets Nursery Limited
Independent examiner's report to the trustees of Manor Twiglets Nursery Lirnited {'the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 August 2024.
Responsibilities and basls of report
As the charity's trustees of the Company land also its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2(M)61'the 2006 Act'l.
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 examinatlon of your
charity's accounts as carried out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carrying
out my examination I have followed the Directions given by the Charity Commission under Section 14515)
Ibl of the 2011 Aci.
PaEe 6

Independerrt Examinees Report to the Twstees of
Manor Twiglets Nursery Llmlted
Independent examiner's ststement
Since your charity's gross Income exceeded £250,IYX) your examiner must be a member of a Ilsted body. I
can confirm that 5 am qualified to undertake the examination because l am a member of the Institute of
Chartered Accountants in England and Wales. which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe:
accounting records were not kept in respect of the Company as reqUI￿d by Section 386 of the 2006
Act: or
the accounts do not accord with those records: or
the accounts do not comply with the accounting reqU1￿MentS of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination; or
the accounts have not been prepared in accordance with the method5 and principles af the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 102}1.
I have no concerns and have come across no other matters in connection with the examination to V4hich
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
lan Jenkins BSC FCA
Swinde115 ILP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 IQL
Page 7

Manor Twltlets Nursery Limited
Statement of Finan¢ial Attlvltles
{Incorporating an Income and Expenditure Account)
forthe Year Ended 31 August 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
603.598
530,813
Other activities
Investment income
1,877
161
1,525
42
Total
605.636
532.380
EXPENDThURE ON
Charitsble activities
Charity Managernent & Admlnistration
Nursery Direct Costs
Overheads
470,580
48,049
39,288
441,495
35,681
33.224
Total
557,917
510,400
NET INCOME
47,719
21.980
RECONaLIATION OF FUNDS
Total funds brought forward
222,079
200,099
TOTAL FUNDS CARRIED FORWARD
269,798
222.079
The note5 form part of these financial statements
Page 8

Manor Twiglets Nursery Limlted {Reglstereil number: 070135981
Balance Sheet
31 August 2024
2024
Unrestricted
fvnd
2023
Total
funds
Notes
FIXED ASSETS
Tangible assets
12
5,791
7,504
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
13
14
306
43,063
245,087
719
58,241
174,042
288,456
233,002
CREDITORS
Amounts falling due within one year
15
{24,4491
118,4271
CURRENT ASSETS
264,(K17
214,575
TOTAL ASSETS LESS CURRENT LIABILMES
269,798
222,079
NET ASSETS
269,798
222,079
FUNDS
Unrestricted funds
17
269,798
222,079
TOTAL FUNDS
269,798
222.079
The charitable company is entitled to exemption from audit under Section 477 of the Companles Act 2006
for the year ended 31 August 2024.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31 August 2024 in accordance with Section 476 of the Companies Act 2(Kl6.
The trustees acknowledge their responsibilities for
ensuring that the charitable company keeps accounting records that comply with Se¢tion$ 386 and
387 of the Companies Act 2(K)6 and
preparing financial statements which 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
requirement5 of the Companies Att 2006 relating to financial statements. 50 far as applicable to the
charitable company.
Ibl
The notes form part of these financial statements
Page 9
continued.

Manor Twiglets Nursery Limited (Registered number: 070135981
Balance Sheet- continued
31 August 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subjett to the small companies regime.
ncial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
J Bray- Trustee
The notes form part of these financial statement5
Page 10

Manor Twiglets Nursery Llmlted
Cash Flow Statement
for the Year Ended 31 August 2024
2024
2023
Notes
Cash flows from operating artivities
Cash generated from operations
72,804
22,644
Net cash provided by operating activrties
72,804
22,644
Cash flows from investing artivitie5
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
{1,9801
60
161
17,9591
42
Net cash used in investing attivities
11.759}
17,9171
Change In cash and cash equiyalents In
the reporting pedod
Cash and cash equivalents at the
beginning of the reportlng period
71,045
14,727
174,042
159,315
Cash and cash equivalents at the end of
the reportlng perlod
245,087
174,042
The notes fo￿￿ part of these financial statements
Page 11

Manor Twlglets Nursery Llmited
Notes to the Cash Flow Statement
for the Year Ended 31 August 2024
RECONCILIATION OF NET INCOME TO CASH FLOW FROM OPERATING ACTIVITIES
2024
2023
Net income for the reportlng perlod las per the Statement of
Flnancial Activities)
Adjustments for:
Depreciation charges
L05s on disposal of fixed assets
Interest received
Decrease in stocks
Decrease in debtors
Increase/ldecrease} in creditors
47,719
21,980
3.588
45
11611
413
15,178
6,022
4,027
{421
240
5,378
18,9391
Net cash provided by operations
72,804
22,644
ANALYSIS OF CHANGES IN FUNDS
At 1.9.23
Cash flow
At 31.8.24
Net cash
Cash at bank and in hand
174.042
71.045
245.087
174.042
71,045
245,087
Total
174,042
71,045
245,087
The notes form part of these firiancial statements
Page 12

ManorTwiglets Nursery Limited
Notes to the Finan¢Sal SLttements
for the Year Ended 31 August 20Z4
ACCOUNTING pouaES
Basis of preparing the flnancial statements
The financial statements of the chaTltable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Chartties SORP IFRS 1021 'Accounting and Reporting by
Charitiès- Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
1021 leffective l January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Companies Act 2￿S. The financial statements
have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterling 1£).
Income
All income is recogni5ed in the Statement of Financial AttNities once the charity has entitlement to
the funds, It is probable that the income will be received and the amount Can be measured reliably.
Grants relating to revenue are recognised as income in the period in which the related costs are
incurred. Grants relating to assets are recognised as income on a systematic basis over the expected
useful life of the asset. Where a grant relating to an a55et 15 deferred it is recognised as deferred
income.
EKpendlture
Liabilities a￿ recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity 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 is
accounted for on an accruals basis and has been cla55ified 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 resource5.
Tanlble fixed assets
Depreciation is provided at the following annual rate5 in order to write off each asset over its
estimated useful life.
Plant and machinery
Fixtures and fittings
Ctsmputer equipment
25% on c05t
25% on cost
25% on cost
Stocks
Stocks are valued at the lower of cost and net reali5able value. after making due allowance for
obsoleie and slow moving items.
Taxatlon
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the disc￿tiOn of the
trustee5.
Page 13
continued...

Manor Twiglets Nursery LimTted
Notes to the Flnantial SL)tements- continued
for the Year Ended 31 August 2024
ACCOUNTING POLiaES- continued
Fund accounting
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 funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statement5.
Pension costs and other post-retirement beneffts
The company contributes to employees, defined contribution pension schemes. Contributions
payable to the pension schemes are charged to profit or loss in the period to which they relate.
CHARITABLE ACTIVITIES
2024
2023
Char8eable Places
Donations
Grants
EYEE Funded Hours
Hot dinner5
Uniformsales
237,323
io
580
353,966
11,043
676
230,358
4,020
284,809
11,039
587
603,598
530.813
The charitable Company receNe5 funding from East Sussex County Council as part of the Early Years
Entitlement for 2. 3 & 4 year old5.
Grants received, included in the above, are as follows:
2024
2023
Inclusion Bursaries
Apprenticeship Grants
3,200
820
580
580
4,020
Page 14
continued...

ManorTwlglets Nursery Llmlted
Notes to the Flnanclal Statements- continued
for ihe Year Ended 31 August 2024
OTHER AcfiviTIES
2024
2023
Fundraising events
1,877
1,525
INVESTMENT INCOME
2024
2023
Deposit account interest
161
42
CHARITABLE AcnviTIES COSTS
Direct
Costs Isee
note 61
Support
costs Isee
note 71
Totsls
Charity Management &
Administration
Nursery Direct Costs
Overheads
459,492
48,049
39,284
11,088
470,580
48,049
39,288
546,825
11,092
557,917
DIREcf COSTS OF CHARITABLE ACTIVITIES
2024
2023
Tru5tees' remuneration etc
Staff costs
Rates and water
Insurance
Telephone and advertising
Postage and stationery
Alarm
Archive storage
Computer costs
Fundraising costs
Rent
Training
Staff vetting
Staff functions and welfare
Subscriptions
Charitable donations
Bad debts
Books and activities
91,364
367,316
2,325
1,802
728
1,324
2,082
2,213
1.380
140
Is,￿0
3,401
812
4,432
240
190
10,289
736
87,187
339.646
2,240
2,140
602
972
840
3,430
1.271
213
13.395
1,073
1,230
2,892
237
65
1,333
2,349
Carried forward
505.774
461.115
Page 15
continued...

ManorTwiglets Nursery Llmlted
Notes to the Flnanclal Statements- continued
forthe Year Ended 31 August 2024
DIRECT COSTS OF CHARITA8LE ACTIVITIES- continued
2024
2023
Brought forward
Cleaning and maintenance
Hot lunches
Play resources
Snacks
Supplies
Uniform5
Depreciation
Loss on sale of assets
505,774
11,452
11,104
4,500
2,375
6,798
1,189
3,588
45
461,115
9,173
10,720
3,088
2,130
5,529
1.186
4,027
546,825
496,968
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
Charity Management & Administration
Overheads
9,828
1.260
11,088
9,828
1,260
11.092
Support costs, included in the above. are as follows:
2024
2023
Charity
Management
& Administration Overheads
Total
activities
Total
activities
Accountancy
Legal and professional
Bank charges
Independent examiner fees
5,649
4.179
5,649
4,179
6.757
5.655
1,260
1,260
1,020
11,088
11,092
13,432
Page 16
continued...

ManorTwlglets Nursery Umlted
Notes to the Financial ststements- continued
for the Year Ended 31 August 2024
NET INCOMVIEXPENDITUREI
Net incomellexpenditure} is stated after charging/lcreditingl:
2024
2023
Depreciation - owned a55ets
Deficit on disposal of fixed assets
3,588
45
4,027
TRU￿EE5, REMUNERATION AND BENEFITS
During the year, Mrs F J Bray in her capactty as nursery manager recelved remuneration amounting
to £50,659 12023 - £49,961). Pension contributions paid on behalf of the trustee amounted to
£1,31412023 - £1,297).
During the year, Miss J Humphrey in her capacity as finance and HR manager received remuneration
amounting to £30,050 12023 £27.0611. Pension contributions paid on behalf of the trustee
amounted to £71412023 - £6251.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 August 2024 nor for the year ended
31 August 2023.
10. STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
424,935
25,405
8,340
397,495
21,730
7,608
458,680
426,833
The average monthly number of employees during the year was as follows".
2024
26
2023
25
Nursery staff
No employees received emoluments in excess of £60,0￿.
Page 17
continued...

Manor Twiglets Nursery Umlted
Noles to the Hnancial Statements- contlnued
for the Year Ended 31 August 2024
11. COMPARATIVES FOR THE sfATEMENT OF FINANCIALAcfiviTIES
Unrestricted
fund
INCOMEAND ENDOWMENTS FROM
Charitable activities
530,813
Other activities
Investment income
1,525
42
Total
532,380
EXPENDITURE ON
Charitable activifjes
Charity Management & Administration
Nursery Dirett Costs
Overheads
441,495
35,681
33.224
Total
510,400
INCOME
21,980
RECONCILIATION OF FUNDS
Total funds brought forward
200,099
TOTAL FUNDS CARRIED FORWARD
222,079
Page 18
continued...

Manor Twiglets Nursery Umlted
Notes to the Financial Statemerrts- continued
for the Year Ended 31 Auzust 2024
12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Plant and
machinery
Computer
equipment
Totals
COST
At I September 2023
Additions
Disposals
39,259
370
{5.4621
18,661
693
12001
5,813
917
12,3671
63,733
1,980
{8,0291
At 31 August 2024
34.167
19,154
4.363
57.684
DEPRECIATION
At I September 2023
Charge for year
Eliminated on disposal
38,￿6
1.058
15.4621
12,973
2.070
I2￿}
5,250
460
12,2621
56,229
3.588
17,9241
At 31 August 2024
33,602
14,843
3,448
51,893
BOOK VALUE
At 31 August 2024
565
4.311
915
5,791
At 31 August 2023
1,253
5.688
563
7,504
13. STOCKS
2024
2023
Stocks
306
719
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Provision for bad debts
Other debtors
Prepayments and accrued income
49,207
110,2891
336
3,809
58,998
3,6451
2,888
43,063
58,241
Page 19
continued...

Manor Twiglets Nursery Limlted
Notes to the Financial Statements- continued
for the Year Ended 31 August 2024
15. CREDITORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR
2024
2023
Social securlty and other taxes
Other creditors
Accruals and deferred income
4,971
14,673
4,805
6,316
7,344
4,767
24,449
18,427
16. LEASING AGREEMENTS
On 22 October 2022 the company entered into an operating lease agreement for land and buildings.
Total commitments at the balance Sheet date amount to £122,5(X)12023- £137,500).
17.
MOVEMEMf IN FUNDS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unrestricted funds
General fund
222.079
47,719
269,798
TOTAL FUNDS
222.079
47,719
269,798
Net movement in funds, included in the above are as ft)Ilows:
Incoming
resources
Resources
expended
Movement
In funds
Unrestrirted funds
General fund
605,636
1557,9171
47,719
TOTAL FUNDS
605,636
1557,9171
47,719
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continued...

ManorTwiglets Nursery Llmlted
Notes to the Flnanclal Statements- contlnued
for the Year Er￿ed 31 August 2024
17.
MOVEMENT IN FUNDS- continued
Comparatlve5 for movement In funds
Net
movement
in funds
At
31.8.23
At 1.9.22
Unrestrlcted funds
General fund
200,099
21,980
222,079
TOTAL FUNDS
200,099
21,980
222,079
Comparative net movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
In funds
Unrestrlcted funds
General fund
532,380
1510,400}
21,980
TOTAL FUNDS
532,380
1510,4001
21,980
RELATED PARTY DISCLOSURES
Other key management personnel were paid remuneration of £51,526 12023 - £48.4531 durlng the
year.
Page 21