REGISTERED COMPANY NUMBER: 07013598 (England and Wales) REGISTERED CHARITY NUMBER: 1133320 Report of the Trustees and Unaudited Flnancial Statements for the Year Ended 31 August 20Z5 Manor Twiglets Nursery Llmited Swindells LLP Chartered Accountants Atlantic House 8 Bell Lane Bellbrook Industrial Estate Uckfield East Sussex TN22 IQL
Manor Twiglets Nursery Limlted Contents of the Financial Statements for the Year Ended 31 Au8U5t 2025 Pa8e Report of the Trustees Independent Examlner's Report Statement of Flnanclal ActlvStles Balance Sheet 9 to 10 Cash Flow Statement li Notes to the Cash Flow Statement 12 Notes to the Flnanclal Statements 13 to 21
Manor Twiglets Nursery Limlted {Re8i5tered number: 07013598) Report of the Trustees for the Year Ended 31 August 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provision5 Of Accounting and Reporting by Charities.. 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 IFRS 1021 (effective l January 20191. OBJECTIVES AND ACTIVITIES ObJectlves and alms The charity's objects are to enhance the development and education of children primarily under the statutory school age by encoura8in8 parents to understand and provide for the needs of their children by: al offering appropriate play opportunities. education in accordance wlth the development rnatters Section of the Early Years Foundation Stage and providing nurture and care, family learning and extended hours for worklng parents, together with the right of parents to take responsibility for and to become involved in the activities of such fundraisin8, ensurin8 that all the opportunlties and activities that we offer are for all children whatever their race, culture, religion, means Of ability: bl encouraging the study of the needs of children and their families in our local area and promotln8 public interest in our nursery and the recognitlon of needs,. cl instigatin8 and adhering to and further the aims and objects of the Early Years Alllance and the Statutory Guldance for the Early Years Foundatlon Stage. Actl¥ltl•s The oblectlves of the charity continued to be to provide a nursery for pre-school chlldren and thi5 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 operatlng costs. Additional fundraisin8 actlvities take place throughout the year and these funds are used to enhance the facilltles and equipment used by the pre-school. Publlc beneflt In carrying out the actlvities of the charitable company, the trustees have had due regard to the Charity Commission'5 guldance on public benefit. Page I
Manor Twl8let5 Nursery Limlted (Reglstered number: 07013598) Report of the Trustees for the Year Ended 31 August 2025 STRATEGIC REPORT Athlevements and performance Our charitable company was inspected by Ofsted on 1st July 2025 and rated Good. 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 Good- The Quality of Education Behaviour and Attitudes Personal Development Leadership and Management The report Included the following key quotes.. "Children feel safe and valued in this warm and nurturlng nursery. "Staff are excellent role models. They support chlldren to be respecrful and considerate, and thls mirrored in children's great leamwork." "Leaders have a clear and coherent vlslon for an ambitlous curriculum designed to 8ive children, particularly those with SEND, the knowledge they need to succeed. 'Leaders are commltted to ensurlng that all children. Includin8 those with SEND, access thelr full entltlement to high-quality early education" To further Improve the quality of our early years provi51on, Manor Twlglets will enhance opportunltles for younger children to develop thelr Independence and mana8e simple tasks for themselves. In September 2024 the Trursery changed hot dinner providers from Chartwells to Zebedees. One of the main factors being that the nursery would be able to provide hot dinners throughout the year rather than term tlme onlv. In January 2025 the nursery made a successful appllcation to provide HAF sessions for school aged children from reception to year six from low-income families durin8 school holiday periods. Children from low-income household5 are more likely to experlence food insecurity and social isolation. miss out on physical activity and enriching experiences, and fall behind in development and wellbein8. The HAF programme provides free nutritious meals, enriching activities and safe environments for ellgible children, benefiting their health. wellbeing and learning. Durin8 Easter 2025 Manor Twiglets Provided HAF sessions for 8 children twice a week 9am until 3pm. During Summer 2025 Manor Twiglets provided HAF sessions for 8 children three times a week 9am until 3pm. In the HAF se55ions Manor Twiglets ran themed days such as baking, sports, science, animals, Easter and ran Forest school se55ion5 too. Outside companie5 also visited to run work5hop5 including drama, puppetry, science, healthy eating and animal encounters. Our team always ensured that the HAF chlldren and the fee-paying children received the Same experiences during all the sessions. The HAF sessions were very successful and received positive feedback from children, parents and the team. Financial revlew A deflclt of £53,11712024 surplus of £47.7191 was suffered during the year with general unrestricted funds decreèsing to £216,68112024 - increasing to £269,798). The charity's reserves are maintained at a level to ensure the charity's objectlves and activities are met. The trustees consider that there are sufficient reseNes to carry out its objectives. Page 2
Manor Twi8lets Nursery Limited (Reglstered number: 070135981 Report of the Trustees for the Year Ended 31 August 2025 STRATEGIC REPORT Prlncipal risk5 and uncertalntles 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 controls are established. The main risks identified by the board of trustees are as follows: Reputation The reputation of the nursery is maintained by stringent safeguarding and recruitment policies, CPD for all members of staff and close communication with our related partie5. Financial The trustees continue to meet regularly to review the nursery's financial performance and the effects of the Government's 2 year old funding initiative which started in September 2024. The trustees also 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 is managed by combining attractive, competitive salaries, long seiCe awards, birthday award, EAP service, staff discount, additional allowances and by supporting career pro8ressions and higher level leaming. Future plans The trustees continue to meet regularly to agree future improvement activities. The main objertive of the charity IS to provide an excellent pre-school and childcare facility for all children that attend and to interact and liaise with parent5 a5 part of providing that seThice. The nursery would like to increase the number of spaces available for After School Club by creating extra floor space with the help of a grant from the Government wraparound childcare programme. The grant would be used to purchase a Yurt which would be placed in a suitable location on the nursery or school grounds wlth the agreement from Manor Primary School. The nursery is still following The Curiosity Approach and are currently 97% through the accreditation with the aim to complete the accreditation by December 2026. Thi5 ha5 been a long but very worthwhile joumey that all the employees, volunteer trustees and parents are working together to achieve. Change5 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 continue to work toward5 updating and improving our garden and wooded area to create a stimulatin8 Outdoor learning environment to develop our forest school sessions, this is an ongoing project. The nursery aims to run regular open days for current and potential families to explore and learn about the setting. Parents and carers will also have the opportunity to get involved in some of the activities their children would access during a nursery session. The trustees will be reviewing a potential fee restructure and increase for Nursery, After School and Holiday Club to take effect from January 2026. The trustees will ¢ontinue to discuss the potential expansion of the nursery to open a baby room, to not only generate income for the nursery but to meet the high demand for spaces for under 2-year-olds in the area. Page 3
Manor Twiglets Nursery Llmlted (Registered number: 07013598) Report of the Trustees for the Year Ended 31 August 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The organisation is a charitable company limited by guarantee, as defined by the Companies Act 2006, and was incorporated on 9th September 29 and registered as a charity on 16th December 2009. The company was established under a Memorandum of Association and is governed by its Articles of Association. In the event of the company bein8 wound up, its member5 are reqUId to contribute an amount not exceeding £1 each. There are two classes of member, family - open to parents and family of those children attending the pre-school, and affiliate - open to others subject to conditions. Due to trustee resignations in the year and the low numbers of family 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 concernlng the number of members required on the mana8ement committee. This will not affect the rights of parents to become members of the charity, but it will make it easier for meeting5 to take place that meet the requirements in the new Articles of Association. Currently only one family member Is also trustees and the attendance at general meetlngs has meant meeting adjournments due to lack of support. We would appreciate the support of parents to pass the new Articles of Assoclation, which then have to be approved by the Early Years Alliance and the Charity Commission, and to offer thelr services as trustees. Reerultment and appolntment of new trustees The directors of the company are also the charity trustees for the purpose5 of charity law and under the Artlcle5 they make up the Committee. The objective Ss that at least 60% of the Committee should be made up from famlly members, but this objective has proven difficult to achieve - see the comments on the Article5 of Association above. The Committee wlll still try to publlclse the need for family members to act as trustees. Declslon maklng The board of trustees Includln8 senior management make decislons on behalf of the charity. Indurtlon and tralnlng of new trustees New trustees are educated by the board of trustees in thelr duties as a trustee and In the way the pre-school operates and its governance. Key management rernuneratlon The board of trustees sets the pay and remuneration of the charity's key management personnel. This Is reviewed annually. Related partles The nursery has continued with Its membership of the Early Years Alliance - membership number 19065, which is the charity that provides support to pre-schools across the country. Management receives regular sUPPOrt from East Su55e¥ Early Years Improvement team including training courses, audit5 and legislation 8uidance. Uckfield and Villages Hub 15 a group run by foundation stage teachers who provide sUPPOrt and moderation to early years settings in the Uckfield area via termly meetings which staff member5 from the nursery attend. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 07013598 (England and Walesl Pa8e 4
Manor Twiglets Nursery Umited IRe8istered nurnber: 07013598) Report of the Trustees for the Year Ended 31 August 2025 Registered Charity nurnber 1133320 Registered olCe Downsview Crescent Uckfield East Sussex TN22 IUB Trustees Mrs F J Bray Nursery manager Miss J R Humphrey Finance and HR manager Dr J E Thomas Clinical psycholo8ist Company Secretary Mrs F J Bray 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 provisions of Part 15 of the Companies Act 2C#J6 relating to small companies. Report of the trustees, incorporatin company directors. on . strategic report. approved by order of the board of trustees, as the and si8ned on the board's behalf by: Mrs F J Bray- Trustee Page 5
Independent Examiner's Report to the Trustee$ of Manor Twiglets Nursery Limlted Independent exafflinePs report to the trustees of Manor Twiglets Nursery Limited I'the Companv'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 Au8USt 2025. Responslblllties and basls of report As the charity's trustees of the Company land also its dlrectors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 21))61'the 2006 Act'l. Havin8 satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2CIJ6 Act and are eli8ible for Independent examination. I report in respect of my examination 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 hove followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Page 6
Independent Examlner's Report to the Trustees of Manor Twizlets Nursery Limlted Independent examiner's statement Since your charity's Bross income exceeded £250,OC(J your examiner must be a member of a listed body. I can tonfirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which 15 one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in tonnection with the examination 8ivin8 me cause to believe: accountin8 records were not kept in respect of the Company as required by Section 386 of the 2CN)6 Act,. or the accounts do not accord with those records; or the accounts do not comply with the accounting requlrements of Section 396 of the 2006 Act other than any requirement that the accounts 8ive 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 principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparin8 their accounts In accordance with the Flnancial Reportin8 Standard appllcable in the UK and Republlc of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with Ihe examination to whlch attentlon should be drawn In this report In order to enable a proper understanding of the accounts to be reached. lan Jenkins Bsc FCA Swindells LLP Chartered Accountants Atlantic House 8 Bell Lane Bellbrook Industrial Estate Uckfield East Sussex TN22 IQL Date.. Page 7
Manor Twlglets Nursery Llmlted ststement of Flnancial Activities Ilncorporatlng an Income and Expenditure Aecount) for the Year Ended 31 August 2025 2025 Unrestricted fund 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Charitable activities 629,586 603,598 Other activities Investment income 2,115 1,106 1,877 161 Totsl 632,807 605,636 EXPENDITURE ON Charitsble actlvltles Charity Management & Administration Nursery Direct C05t5 Overhead5 593,346 50,532 50,220 470,580 48,049 39,288 Totsl 694,098 557,917 NET INCOMEIIEXPENDITURE) 161,2911 47,719 RECONCIUATION OF FUNDS Total funds brought forward 269,798 222,079 TOTAL FUNDS CARRIED FORWARD 208,507 269.798 The notes form part of these finèncial statements Page 8
Manor Twiglets Nursery Limlted {Re8iStered number: 070135981 Balance Sheet 31 August 1025 2025 Unrestrirted fund 2024 Total funds Notes FIXED ASSETS Tangible assets 12 14.118 5,791 CURRENT ASSErs Stocks Debtors Cash at bank and in hand 13 14 474 27,719 191,663 306 43,063 245,087 219,856 288.456 CREDITORS Amounts falling due within one year 15 125.4671 124,4491 NEf CURRENT ASSETS 194.389 264.007 TOTAL ASSETS LESS CURRENT UABILITIES 208.507 269,798 NET ASSETS 208,507 269,798 FUNDS Unrestricted funds 17 208,507 269,798 TOTAL FUNDS 208.507 269,798 The charitable company is entitled to exemption from audit under Section 477 of the Companie5 Act 2006 for the year ended 31 August 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Sertion 476 of the Companies Act 2(X)6. The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps accountin8 records that comply with Sertions 386 and 387 of the Companies Act 2CN)6 and preparin8 financial statement5 which give a true and fair view of the State of affair5 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 2(M)6 relating to financial statements. so far as applicable to the charitable company. {bl The notes form part of these financial statements Page 9 continued...
Manor Twi8lets Nursery UmSted (Registered number: 070135981 Balance Sheet- continued 31 August 2025 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 1510612tsZ and were signed on its behalf by-. J Bray - Trustee The notes form part of these financial statements Page 10
Manor Twiglets Nursery Llmited Cash Flow Statement for the Year Ended 31 August 2025 2025 2024 Notes Cash flows from operating artlvlties Cash generated from operations 139,5491 72,804 Net cash lused inllprovided by operating activities 139,5491 72,804 Cash Ilows from investing artivltles Purchase of tangible fixed assets Sale of tangible fixed a55et5 Interest received 114,9821 11,9801 60 161 1,106 Net cash used in investing artivities 113,8751 11,7591 Change In cash and cash equivalents In the reporting period Cash and cash equivalents at the beglnning of the reporting perlod 153,4241 71,045 245,087 174.042 Cash and cash equivalents atthe end of the reportlng period 191.663 245,087 The notes form part of these financial statements Page 11
Manor Twiglets Nursery Llmlted Notes to the Cash Flow Statement for the Year Ended 31 August 2025 RECONCILIATION OF NET {EXPENDITUREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net (expenditurel/lncome for the reporting perlod (as per the Statement of Financial Artlvltles) Adjustments for: Depreciation charges Loss on disposal of fixed assets Interest received Ilncreasel/decrease in stocks Decrease ir7 debtor5 Increase in creditors 161,2911 47,719 6,468 186 {1,1061 11681 15.344 1,018 3,588 45 11611 413 15,178 6,022 Net Cash (used in)Iprovlded by operations 139,549) 72,804 ANALYSIS OF CHANGES IN NET FUNDS At 1.9.24 Cash flow At 31.8.25 Net cash Cash at bank and in hand 245,087 153,4241 191,663 245,087 153,4241 191,663 Total 245,087 153,4241 191,663 The notes form part of these financial statements Pa8e 12
Manor Twlglets Nursery Llmlted Notes to the Flnanclal Statement$ for the Year Ended 31 August 2025 ACCOUNTING POLICIES Basls of preparfng the financlal ststements The financial statements of the charitable company, which is a public benefit entity ijnder FRS 102, have been prepared in accordance with the Chafities SORP IFRS 1021 'Accounting and Reporting bv Charities.. 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 IFRS 1021 leffective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The presentation currency of the financial statements IS the Pound Sterling IE). Income All income is recognised in the Statement of Financial Activities 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 inCurd. Grants relatin8 to assets are recognised as income on a systematic ba515 over the expected useful life of the asset. Where a grant relating to an asset is deferred it is recognised as deferred income. Expendlture Liabilitie5 are 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 classified Ltnder headings that aggregate all cost related to the category. Where costs cannot be dirertly attributed to particular headin8S they have been allocated to activities on a basis consistent with the use of resources. Tanglble fixed asset5 Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery Fixtures and fittings Computer equipment 25% on cost 25% on c05t 25% on cost Stocks Stocks are valued at the lower of c05t and net realisable value, after making due allowance for obsolete and slow moving items. Taxatlon The charity is exempt from corporation tax on its charitable activitie5. Fund accountlng Unrestricted funds can be used in accordance with the charitable objettive5 at the discretion of the trustees. Page 13 continued...
Manor Twi8lets Nursery Llmited Notes to the Flnancial Staternerrts- continued for the Year Ended 31 Au8USt 2025 ACCOUNTING POUCIES- continued Fund accountlnz Restricted funds can only be used for particular restrirted purposes within the objerts 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 statements. Pension costs and other post-retirement benefits The company tontributes to employees, defined contriblttion pension schemes. Contributlons payable to the pension schemes are charged to profit or105s in the period to which they relate. CMARITABLE AcfiviTIE5 2025 2024 Chargeable Places Donations Grants EYEE Funded Hours Hot dinners Uniform sales 196,855 53 3,768 411.950 16.412 548 237.323 io 580 353.966 11,043 676 629.586 603,598 The charitable company receives funding from East Sussex County Council as part of the Early Years Entitlement for 2, 3 & 4 year olds. Grant5 received, included in the atr*)ve, are as follows: 2025 2024 Apprenticeship Grants Other grants 3.128 3.768 580 Page 14 continued...
Manor Twiglets Nursery Limited Notes to the Financial Statements- continued for the Year Ended 31 August 2025 OTHER AcfiviTIES 2025 2024 Fundraisin8 events 2,115 1.877 INVESTMENT INCOME 2025 2024 Deposit account interest 1,106 161 CHARITABLE A1VITIEs COSTS Direct Costs15ee note 61 Support costs Isee note 71 Totals Charity Management & Adminlstration Nursery Direct Costs Overheads 579.742 50,532 50,220 13.604 593,346 50,532 50,220 680,494 13,604 694,098 DIRECT COSTS OF CHARITABLE AcnviTIES 2025 2024 Trustee5' remuneration etc Staff costs Rates and water Insurance Telephone and advertising Postage and stationery Alarm Archive storage Computer costs Fundraising costs Rent Trainin8 Staff vetting Staff functions and welfare Subscriptions Charitable donations Bad debts 8ooks and activitie5 104,393 474.522 2.295 2,163 687 1,302 1,222 2,315 1,473 91.364 367.316 2,325 1,802 728 1,324 2,082 2,213 1,380 140 15,000 3,401 812 4,432 240 190 10,289 736 15,IXJO 4,192 827 4,342 289 112 8.174 1,543 Carried forward 624,853 505,774 Page 15 continued...
Manor Twiglets Nursery Lirnited N(rte5 to the Financial Ststements- contlnued for the Year Ended 31 August 202S DIREcf COSTS OF CHARITABLE AcnvmES- continued 2025 2024 Brought forward Cleaning and maintenance Hot lunches Play resources Snacks Supplies Uniforms Depreciation Loss on sale of assets 624,853 9.599 18,433 6,616 3.042 9.749 1,548 6.468 186 505,774 11,452 11,104 4,500 2,375 6,798 1,189 3,588 45 680.494 546,825 SUPPORT COSTS Govemance costs Management Totals Charity Management & Administration 12.279 1.325 13.604 Support costs. included in the aiM)ve. are as follows: 2025 Charity Management Total & Administration artivities 2024 Accountancy Legal and professional Bank charges Independent examiner fees 6.923 5,356 5.649 4,179 1.325 1,260 13,604 11,092 Page 16 continued...
Manor Twi8lets Nursery Limited Notes to the Financial Ststements- continued for the Year Ended 31 August 2025 NET INCOMEI(EXPENDITURE) Net incomellexpenditurel is stated after charginyJlcreditingl- 2025 2024 Depreciation- owned assets Deficit on disposal of fixed assets 6.468 186 3,588 45 TRusfEE5' REMUNERATION AND BENEFITS During the year, Mr5 F J Bray in her capacity as nursery mana8er received remuneration amounting to £55,373 12024 £50,659). Pension contribution5 paid on behalf of the trustee amounted to £1,32112024 - £1.3141. During the year. Miss J Humphrey in her capacity as finance and HR manager received remuneration amounting to £35,838 12024 £30,050). Pension contributions paid on behalf of the trustee amounted to £88812024- £7141. Trustees. expenses There were no trustees, expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. 10. STAFF cosrs 2025 2024 Wages and salarie5 Social security costs Other pension costs 532.451 36,904 9.560 424,935 25,405 8.340 578,915 458,680 The average monthly number of employee5 during the year was as follow5.' 2025 30 2024 26 Nursery staff No employees ceIVed emoluments in excess of £60.LMY). Pa8e 17 continued...
Manor Twi8lets Nursery Limited Notes to the Financlal Statement5- contlnued forthe Year Ended 31 August 2025 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted fund INCOME AND ENDOWMENTS FROM Charitable activities 603.598 Other activities Investment income 1,877 161 Total 605,636 EXPENDITURE ON Charltsble actlvltles Charity Management & Administration Nursery Dirett Costs Overheads 470,580 48.049 39.288 Totsl 557,917 NEf INCOME 47,719 RECONCILIATION OF FUNDS Total funds brought forward 222,079 TOTAL FUNDS CARRIED FORWARO 269,798 Page 18 continued...
Manor TWets Nursery Limited Notes to the Financial Statements- continued for the Year Ended 31 August 2025 12. TANGIBLE FIXED ASSErs Fixtures and fittings Plant and machinery Computer equipment Totals cosr At I September 2024 Additions Disposals 34.167 424 19081 19,154 11,822 1476 4,363 2,736 57,684 14,982 11,3841 At 31 August 2025 33,683 30.5QO 7.099 71,282 DEPRECIATION At I September 2024 Charge for year Eliminated on disposal 33,602 301 17211 14.843 5.026 14761 3,448 1.141 51,893 6,468 11,1971 At 31 August 2025 33.182 19.393 4.589 57,164 NET BOOK VALUE At 31 Au8USt 2025 501 11.107 2.510 14.118 At 31 August 2024 565 4,311 915 5.791 13. STOCKS 2025 2024 Stocks 474 306 14. DE8TORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Trade debtors Provision for bad debts Other debtors Prepayments and accrued income 30.598 18,1741 336 4.959 49,207 110,2891 336 27.719 43.063 Pa8e 19 continued..
Manor Twiglets Nursery Llmited Notes to the Flnancial Statements - continued for the Year Ended 31 August 2025 15. CREDITORS: AMOUNTS FALU14G DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Other creditors Accruals and deferd income 12,521 7,674 5,272 4,971 14,673 4,805 25,467 24.449 16. LEASING AGREEMENTS On 22 October 2022 the company entered irtrto an operating lease agreement for land and buildlngs. Total commitments at the balance sheet date amount to £107.50012024- E122,5001. 17. MOVEMENT IN FUNDS Net movement in funds At 31.8.25 At 1.9.24 Unrestrlcted fund5 General fund 269.798 161.2911 208,507 TOTAL FUNDS 269.798 (61.2911 208,507 Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrirted funds General fund 632,807 1694,098 161,2911 TOTAL FUNDS 632.807 1694,098} 161,2911 Page 20 continued...
Manor Twlglets Nursery Limited Notes to the Financial Statements- continued for the Year Ended 31 August 2025 17. MOVEMENT IN FUNDS- continued Comparatlves for movement In tunds Net movement in funds At 31.8.24 At 1.9.23 Unrestrlrted fvnds General fund 222.079 47.719 269.798 TOTAL FUNDS 222,079 47.719 269,798 Comparative net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds UnTestrlrted fvnds General fund 605,636 1557.9171 47,719 TOTAL FUNDS 605,636 1557,9171 47,719 RELATED PARTY DISCLOSURES Other key management personnel were paid muneratIon of £54.07112024 - £51.5261 during the year. Page 21