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 se￿iCe 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 2￿9 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 reqUI￿d 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 o￿lCe
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
inCur￿d. 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 A￿1VITIEs 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 TW￿ets 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 defer￿d 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