The Crescent Pre-school Nursery Limited A Charity and a Company Limited by Guarantee Trustees, Report and Financial Statements For the year ended 31" August 2025 lllllll illi -AF2W01F7" 2f10026 cOANIEs HOUSE A12 *3
The Crescent Pre School Nursery Limited Reference and administrative information Trustees (also Directors) D Alston N Massey A Weston (Director only) Registered Charity Number 1136237 Company Registration Number 06747556 Re8i5t¢r¢d Offi¢¢ Charter Court 2 Well House Barns Chester Road. Bretton Chester CH4 ODH Accountants Bradshaws Limited Charter Court Well House Barns Chester Road, Bretton Chester CH4 ODH Business Addresses Crescent Children. Centre PinewiM)d Crescent Stoke-on-Trent ST3 6HZ Bankers.. TSB 43 Market Street tA)ngton SI? IBN
The Crescent Pre Sehool Nursery Limited Annual Report & Accounts 2024-25 This 17th Annual Report of the Trustees in¢lud¢s th¢ financial sLit¢m¢nts for the year ended 31" August 2025. The report follows the order set out in the SORP. The review of achievements and perforn)ance section gives a rounded view of thc Trust's achievements, together with activities involving beneficiaries and community partners. The ststement of the Trustees. accounting and r¢porting r¢sponsibiliti¢s is includ¢d under the section of Structure, Governance and Managemen¢ which h&s been included in accordance with APB Audit Standards, although this statemenl is not a Tequirement of the SORP. Index Page Trustees Report Structure, governance and management Obj¢¢tiv¢s and activities Achiev¢m¢nts and p¢rfornw)c¢ Financial review Future"Direetion and Plans of Or8ani5ation 34 6-7 Independent Examithers, Report to the Memben of The Cresceni Pre-s¢h(K)l Limited Statemellt of Financial Activities io BalaDte Sheet 11-12 No¢es ¢0 the Financial Statements 13-17
The Crescent Pre School Nursery Limited Trustees Report for the year ended 31. August 2025 The Trustees who are also directors of the charity for the purposes of the Companies Act. present their annual rew)rt and the financial staiements for the year ended 31 Augu 2025. Structure, Governance and Management Governing Document The goveming document of the ChaTity which is a company limited by guardnt¢c is th¢ Memorandum and Articles of Association of th¢ wmpany which was incory)OTated 12 November 2008. Statement of trustees, responsibilities The trustees (who a also directors of The Crescent Pre School Nursery Limited for the purp05e5 of company law) are restK)nsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Killgdom Generally Accepted Accounting Praciice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the stat¢ of affairs of th¢ ¢haritable wmpany and of the incoming resources and application of resources. including the income and expenditure. of the charithble company for that period. In preparing these financial ststementy the trustees ar¢ required to: select suitable a¢wuntin8 p)licie5 and then apply them consistently. observe the m¢thods and principles in the Charities SORP 2015 (FRS 102)- make judgements and estimates that are re&sonable and prudent. state wh¢th¢r applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial ststemenis- prepare the financial staiements on the going concern basis unless it is inappropriate to presume that the chari¢able company will ntinue in Operation. The trustees are responsible for keeping adequate a¢untIng records that disclose with reasonable a¢cura¢y al any tim¢ th¢ financial position of th¢ Charitable company and enabl¢ th¢m to ¢nsure that the financial sthtem¢nts wmply with the Companies Act 2006. They are also responsibl¢ for safe8uarding th¢ assets of the charitable company and hence for tsking reasonable steps for the prevention and d¢t¢ction of fraud and other irregularities. Recruitment and TrAiniDg of Trnytees The Charity's elecied trustees are appointed at the Annual Meeting of the Tnt on the basis of nominations received from the Executive Committee to the Trust's specification concerning eligibility, personal competence. specialist skills and local availability. New TnteeS are inducted into the workings of the Charity including Policy and Operdtional Procedures.
The Crescent Pre School Nursery Limited Trustees Report for the year ended 31st August 2025 (Cont'd) Organisotional M4llagement The appointed and elected Trustees of the Charity are legally responsible for the overall management and control of the TrusL The memkrs of the Board who meet on a minimum of four occasions anT]ually carry out the work of implementing most of their policies. One additional meeting is held specifically to approve the budgets and finalise the Financial Accounts and Trustees report for approval by the annual meeting of the BoaTd of TruSS. The Board works under the chaimianship of the Chair of the Tt. The Board ha5 adopted the Ccrfle of Governance published by the National Governance Hub as a means of building govemance Capacity and skills. The day to day ninning of the Trust is delegated to the Chaimlan. The Nursery Manager Teports to the Board at their quarterly m¢¢tin8S. Risk Managemeut A fornial review of the Charity's risk management processes is undertaken on an annual basis. The k¢y controls used by the Charity include." Forn)al agendas for the Board of Tru5tee¥ Executive Committee and all sub- Committees. Detailed t¢mis of reference for all Committees: Comprehensive strategic planning, budgeting and management accounting; E5tsblished organisational Structure and lines of reporting" Comprehensive policies to ensure that all insuranc¢ risks are Covered Fom)al written policies. Clear authorisation and approval levels and Vetting pr(Kedures are Caled out for adults to safeguard the reputation of the Ttwst and to minimise the risk of inappropriate persons being accepted as employees or volunteers. Systans of internal control include: An annual budget approved by the Tntee$ Appropriate delegation of authority and segregation of duties Identification and management of risks Through the risk management processes established for the Trust. the Trustees ar¢ 5ati5fied that the major risks identified have been adequately mitiwed where necessary. It is recognised that Systems can only provide re&8onable but not absolu* assurance that major risks hav¢ been adequately safeguarded against material mismanagement or1055. Objectives and Activities ChAr6table Objeets The aim of the Charity is a) To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the neds of their children through a community group by:
The Crescent Pre School Nursery Limited st Trustees Report for the year ended 31 August 2025 (Cont'd) Charitsble Obje¢ts (continued) i) providing safe, high quality group play in which parents have the right to take pa ensuring that this group offers opp)rtunities for all children, regardless of race, culture. religion or disability: ii) encouraging the study of needs of such children and their families and promoting publi interest in and recognition of such needs in local areas- iii) encouraging other charitable activities through which parents may help the children" b) To further the development and education of boys and young men and girls and young women ihrough their leisure-time aciivities so as to help them achieve their physical. mental and spiritual potential so that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved. Aims and intended imp8¢t We are an equal opportunity organi5ation and are committed to a working environment that is free from any forni of discrimination on the wunds of colour. race. ethnicity. religion, se& sexual orientation or disability. We will make reasonable adjustments to meet the needs of staff or ¢hildr¢n in our care who are or become disabled. Public Benefit The public benefit that The Crescent Pre-school Nursery Limiied is providing is to advance the education of children below statutory school age in and around Stoke on Trent by the provision of a kindergarten. In setting our objective5 and planning our activities the tsis have given careful consideration to the Charity Commission's guidance on public benefit. As a charity. the parents of our childr¢n hav¢ the assurance that all our income must be applied for the benefit of the children attending our settings. Princip41 activities of the Period In its latest Ofstsd Inspection, the Nursery was judged to be Good. It 15 a constant aim to remain as a facility offering the very i*st in learning and ¢hildc8re for fewer than 5s. The local community desperately needs the facility but struggles to pay for IL Achievements and performance This year is our second year in the 2 year plan which was put in place by the Direclors due lo th¢ upcoming changes in government funding. This has resulted in building up further reserves this y¢ar which is evid¢nt in our accounts with this known we have still been able to stay sustainable which is shown evidenl in this year's accounts and we will continue to strive to support stability for th¢ futu of The Crescent Pre-school Nursery. The nursery has been in a position to continue to employ high quality and highly qualified staff. We conlinu¢ with encouraging and providing opportunities for Continuou5 Professional development such as Foundation Degrees. Ba Hons. apprenticeships and GCSE'S we have also ¢n5ured all staff have
The Cr¢s¢ent Pre School Nursery Limited st Trustees Report for the year ended 31 August 2025 (Cont'd) Achlevements and performance (cont'd) achieved Paediatric First aid and level 2 Safeguarding and Special Educational Needs training. We also continue to be enrolled on a training scheme which has resulted in broadening th¢ team's knowledge. Two of our senior team and one of our practitioners are now in their last year on a BA Hons in Early Years Course a member of the team has completed a level 3 SEN course and all ihc team have completed SEND training to support our ever growing demand for SEND pla¢¢s within our Explorers room. There has been a continuous demand for 2. 3 year funded places government funding for 24 year olds particularly our Special Education Needs provision pl8¢e5. Over this past two y¢ars our Special Educational Needs provision has gone from str¢ngth to strength we are currently the largest and most successful early years setting that provides such a tailored intervention we have a newly enhanced larger SEND we continue to be a quality assured setting who demonstrate ex¢¢ll¢nt inclusive practice tnaintsining the Shine Award. Families who access our SEND provision are from across the whole city we envisage this area of need acr055 the city growing ¢ach y¢ar. With the under 2 year IS hours government funding eoming in to pla¢¢ in Sept 2024 this has strengthen our uptske of these places in our baby room supportin8 sustsinability for the nursery. The nursery h&$ three childcar¢ rooms which provided an opportunity to provide (k2 year old baby room. a SEND room 24 year5 and our third childwe rcx)m provid¢s care for 2-4 year olds, having Ihe thr childcare rooms provides maximum Childcare places for the local area and also SEND provision across the city. At the mom¢nt th¢ nurs¢ry 0YPancY is predominantly funded for children accessing 2, 3. 4 year funding and SEND provision with a continuin8 d¢velopm¢nt of our under 2 provision with the new funding eligibility for working families. The rate for 2 year old fundin8 is higher than 3 year funding so is more cost effective. We have looked at the most effective sessions in regards to cost and staffin whilst w¢ ar¢ obliged to b¢ flexible under the fvndin8 ternis and conditions we have taken into account maximising the number of children in each day with quality and flexibility and the sessions provided. The Nursery DItorS have Set up an on51te cafe within the Children's Centre which the nursery accesses for the main lunch meals and uses a local supetrnarket for all other food stuffs which has positively impacted on food costs and quality. This Cafe has b¢en set up to provide meals for the nursery and local families who access the site. all profit from this are gifted to the nursery. Financial Review Incoming resourc During the Period The Crescent received fijnding from the Stoke-on-Trent city counctl for 2, 3 and 4 year old funding and other matters, which in total came to £394.626 (2024.. £379.846). Payment by the parents was made in one of two ways. directly receiving the payment from the parents and by childcare vouchers provided by their employers.
The Crescent Pre School Nursery Limited Trustees Report for the year ended 31" August 2025 (Cont'd) Resources ¢yJended The major costs during the period continue to be wages which amount to £364.474 (2024: £279.886) including employer's national insurance. All trustees give of their time fre¢ly and no r¢mun¢ration or expenses were paid in the year. No trustees or person connected with a trustee received any benefit from us¢ of our ¢hildc4re fxilities in the year on more favourdble terms than available to the general public. Reserves Policy The Trustee5 have established a policy wheTcby the unrestricted funds not committed or invested in tangible fixed assets. which ar¢ the fr¢e r¢5erv¢s of the charity. should be between three and six tnonths of generdl (unrestricted) operdting costs and th¢ Trust¢¢s wnsider that this policy provide5 sufficient funds to cover managemenL support and administration wst5 lo b¢ able to continue the activities of the charity in the event of a significant drop in fundin& or business intemiption. The free reserves at the year end were £224.571 (2024.- £111.228) are nol within the above policy. The Trustees are hoping to replicate the results of this P¢riod in next p¢riod's aOUnts which will move them higher within the reserve lley. Investment Policy The Investment policy adopted by the Truste¢5 IS to maintain a high *andard of the assets of the Trust and implemeni a programme of continual development to Optimi their us¢ in line with the Charity's objectives. Future Direction and Plans of Organisation Due to the highly qualified Childcare Manager and the Ikputy Childcare Manager, the management believ¢ this is a positive attribute for cUellt and future staff to encourage th¢m to study further enhancing quality. Additionally this continues to encouraged, some of the team to undertake their BA Hons in Early Childhood Sttjdies. For 2026 three of th¢ team will be enrolling on to the level 5 apprentice Course and we will k further enhancing some of the team with level 3 SENCO awards. Therefo we ar¢ committed to employing highly qualified Staff, which will r¢sult in the continuation of the high quality service currently being provided. The childcare manag¢r 15 wmmitted in planning to secure funding to develop the nursery for the children and 0-4.5 in particular the expansion of under 2's provision and our Special Educational Needs childcare places to ensure that th¢ nursery continues to provide an enabling environment ouidoors as well as indoor5. providing optimum OprtunitieS for the children to learn and develop e55ential skills thal will provide strong foundation5 on whi¢h future personal and academi achievements can be built. This in turn supp)rts children from deprived backgrounds to 'buck the trend. of lower achi¢vcments and extends the learning OPrtUnitIeS for all the children who acc the nursery now and in the future. In addition to this. The Crescent Pre School Nursery support the locaI offer of15- 30 hours funding for working families with eligible under 2.5 . 2 and 3 year olds, whilst ensuring 5ta(fm8 Costs are effective and continuous professional development is upheld.
The"Crescent Pre Scbool Nursery Limited Trustees Report for the year ended 31° August 2025 (Cont'd) Significant events sine¢ lhe.yr eN Th¢re have not bEen any siguificant evews since the yegr ¢ad Reportillg Att(tunt•nts A ffsolution wdl b¢.prowed for the rpoIntment of BrbAW$ Limitrd ChWttr Attountants and Registered Audiwrs of Chester as the IDdependent Examiner5. Banker5 The bankers to the T Temain TSB. Thi$ r¢port has t¢eA prepared IN a¢¢ordan¢e with" the special wvisiong for Mnall tompanies under Part 15 of the Cxgwies Aci 2006. Ded*rxth)4 I de¢lare. in my capacity 8$ ¢harity trusie¢ that: . The hustccs approved ih¢ report a¥¢ on 2"Ist May2026 haye uuthorised.me to sign iton theirbelwlf A Weston DiTe¢tor
The Crescent Pre School Nursery Limited Independent Examiner's Report to the Trustees of The Crescent Pre School Nursery Limited I report to the charity trustees on my examination of the a¢Unts of th¢ company for the y¢ar ended 31 st August 2025 which are set out on pages 10 to 17. Responsibilities and basis ofreport As the charity trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with th¢ r¢quir¢m¢nts of the Companies Act 21)06 ('the 2006 Act.). Having satisfied myself that the accounts of th¢ compony are not requiT¢d to b¢ audited under Part 16 of the 2006 Act and are ¢li8ible for ind¢pend¢nt examination. I report in respect of my examination of your company's accounts &5 carried out under section 145 of the Charities Act 2011 ('the 2011 Act')- In Carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5Xb) of the 2011 Act. Independent txaminer's ststement I confirm that l am qualified to undertake the examination beUSe I a member of Institute of Chartered Accountants in England and Wal¢s. I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving me cause to believe that in any material res¢1.. accounting records were not kept in respect of the company as required by section 386 of the 2006 ACL or 2. the Counts do not a¢cord with those rewrd5" or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act oiher than any requirement that the accounts give a 'true and fair view. which is not a matter Consider part of an independent examination. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prnctice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I would draw con¢ d hav atte should b der attention to note 19 of the financial statements. Otherwise I have no fijrther co across no other matters in COnntion with th¢ examination to which wn in this reFK)rt in order to ¢nable a proper understandin8 of the awounts lo be rea Charter Court Well House Barns Bretton, Chester CH4 ODH Charte Statuto d Acco ors 21*May2026
The Crescent Pre School Nursery Limited STATEMENT OF FINANCIAL ACTIVITIES (in¢ludiog income expenditure ac¢ount) for the year ended 31° August 2025) Unrestricted Restri¢trd Funds Tot*1 2025 Uffjrestrieted Fthnds Restricted Funds Total 2024 Note5 Income frorn: Income resources• Charitable A¢tivilies Inv¢stm¢nts Grnits 652.478 1.787 7.998 652.478 1.787 7,998 444.840 458 lJ46 444,840 458 1.346 Total Expenditure on: Cost of generating fvnd5 Charitsble activities 499.993 499.993 372.127 372.127 Total Net incoming l (exp¢Dditsre) 162.269 162.269 74.517 74.517 Recotteiliation ofFunds Toral funds brought forWd 115278 115278 40.761 40.761 Total funds urried forward The notes on pages 13 10 17 forn) an int¢gral part of these financial stslements -10-
The Crescent Pre School Nursery Limited BALANCE SHEET As at 31" Augus¢ 2025 2025 21)24 Notes FAxed assets Tangible assets 10 2.976 4.050 Current assets Srock Debtors Cash at bank and in hand 542 24.004 268.959 542 6.118 118.356 12 293.505 125.016 Liabilities Creditors falling due within one year 13 Net Current assets 274.571 111228 Total assets less current liabilities 277.547 115,278 Net aSs¢ts The Funds ofehe Charity Unrestricted income ndS 14 277.547 115278 Total Charity Funds The director5. Statements Tequited by Sxtion 475{2) and {3) are shown on the following page which forn]s part of this Balance Sheet The notes on pages 13 to 17 fonn an integral part of these financial statements
The Crescent Pre School Nursery Limited BALANCE SHEET (continued) for th¢ yelr ended JI August 2025 For the. ye4r ending 3111 Au¥ust 2025 the ¢ompany"was Mtitled to exempiion from. audit under se¢lion 477 of the Companies Aci 2CK16 relating to small mpanIe9. Dire¢iors responsibilities: the members have noi required the c¢1p¥nY to obthin an oudit of its accounts for the year in question in accordance wilh section 476. the dire¢iors acknowledge their rc5ponsibilitie5 for complying with th¢ r¢quiwrmt ofthg Acl wilh r¢sPe¢t to accounting records and thc prep8r8tioo of accounts. The fin30cial statements were Hpproved by th¢ board on 2111May 2026 and sIA on.its beblllf by A W¢ston Dlrector C•mpny Reglstrtlon Number:. 06747556 The on p8g¢5 13 to 17 fonn an i01¢] pa¥t of th¢K finJn¢i41 sta.tements -12-
The Crescent Pre School Nursery Limited NOTES TO THE FINANCIAL STATEMENTS For tbe year ended 31s¢ Augus¢ 2025 Aecounting polities The principal accounting policies are summarised below. The accounting policies have been applied con5iStently throughout the period and the preceding year. Basis of prepratloth and assessment of going ¢olleern Th¢ a¢Unts {finan¢ial statements) have ien prepared under the historical cost convention with it¢ms reco8nis¢d at cost or Iransaction valu¢ unl¢ss otherwis¢ stat¢d in th¢ rel¢van¢ not¢s to these aOunts. The financial statements have been prepared in accordance with the Statement of Recommended Practic¢'. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities A¢t 2011. The trust ¢onstilut¢5 8 public ben¢fit cntity a5 defined by FRS 102. Th¢ Tru5t¢es consider that there are no uncertainties about Ihe Trust's ability to continue as a going ¢on¢ern over the next ts¥elve months. 1.2 Fund 8¢¢ounting Funds h¢ld by th¢ Charity ar¢: Unrestricied gcn¢ral funds- G¢n¢ral funds arc unr¢stricted funds which ar¢ available for use at the discretion of the Truste¢s in furth¢ranc¢ of the general objectives of the Charity and which have not been designated for other purposes. Grant fund- these a funds S aside by the Tnte¢S out of unr¢stri¢*d general funds for specific future purpos or projects 1.3 1ncomiDg rtsourtes All incoming resources are included in the SOFA when the Charity is legally entitled to the income and th¢ amount can be quantified with reasonable accuracy. 1.4 Grnllts payable aDd receivxble All grants arc a¢counted for gross wh¢n T¢1vable. GMts payable are rOgnised as expenditure when the commitment is entered into. 1.5 Rtsourtes expended All expenditure is accounted for on an accruals basis and has be¢n classified under headings that aggregate all costs related to the category. Where cots cannot be directly attributed to partilar headings they have been allocated to activities on a basis consistent with use of the resources. -13-
The Crescent Pre School Nursery Limited NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31° August 2025 1.6 InvestmeDts Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken io the statement of financial activities. chflo statement The Charity is exempt from the requirement to prepare a cashflow staiement because it is a small Charity. UTrrestrKted Re5tri¢ted Funds FuTrds Total 21125 UTrreslritted Funds Restrieted Funds Totsl 2024 Income fTom Charitable 4¢tivities Nursery fees frorn council Nur5¢ry f¢¢s from pnts 594.626 57.852 594.626 57.852 379,846 64,994 379,846 64.994 Investment incomt Bank interest receivable 1.787 .787 458 458 Grants Government Grants 7.998 7.998 1.346 1.346 -14-
The Crescent Pre School Nursery Limited NOTES TO THE FINANCIAL STATEMENTS (continued) For ih¢ year ¢nd¢d 31 August 2025 Unrestricted Restric¢¢d FuNds Funds Total 2025 Unrestricted Funds Restricted Funds Tètal 2024 6 Cost of ¢h*ritsbl¢ a¢tivities Costs directly allocated to activities:. Play supplL¢$ Food Wages (Note 7) Reni Insurance Staff training R¢p4ir5 and maint¢nan¢¢ Printing, postage and sraiionery Bank charges General charges l Telephone Subscriptions Depreciation Advertising Accountan¢y ¢harges Sundry Expenses Legal Fees 32.734 51.761 364.474 19.857 2.746 889 7.688 215 32,734 51.761 364.474 19.857 2,746 889 7,688 215 60 1223 35 .074 ,636 8,688 5.461 1.453 16,956 31.681 279.886 19.857 2.559 .427 5.082 381 16,956 31,681 279.886 19.857 2.559 1.427 5,082 381 60 1,908 70 1.755 734 9,160 275 336 1,223 35 1.074 1.636 8.688 5.461 .453 1.908 70 1,755 734 9.160 275 336 7 Staff numbers and ¢ost$ Wages National insurdnce contributions Pension Contributions 343.056 15,831 5,587 343.056 15.831 5,587 236,849 8,344 3.872 236,849 8,344 3,872 There was an average of 23 (2024.21) membeTS of stsff in the period. The key management personnel of the charity Compri of th¢ nursery managers and charity secretary. The total employee benefit5 of the key management personnel of the Trust werc £42.700 (2024: £37,903). No employee of th¢ charity reiVed emoluments of more than £60.000 (2024: none). Trustees, remuDerntioM Attd expeDses None of the Trustees received any remuneration fly s¢rvi¢¢s to th¢ Trust. The Trustees did claim expens¢s incurred on behalf of the Charity- Taxation The Charitys activities fall within the exemptions afforded by the provision5 of the Corporation Tax Act 2010. Accordingly, there is no tsxation charge in these accounts. -15-
The Crescent Pre School Nursery Limited NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ¢nd¢d 31 August 2025 io Tangible fixed assets Motor Vehicks Fixture Fittings *ftd Equipment Total 2024 Cost At 1st September 2024 Addiiions during the year Disposals 10.158 17,668 27,826 (10.158) At 31. August 2025 Depreciatio At IY S¢p¢¢mber 2024 Charge for the year Disposals 10.158 13.618 .074 23.776 1.074 {10.158) AI 31" Au8usI 2025 Net book value Ai 31" August 2024 4.050 4,050 Ai 31" August 2025 Debtors 2025 2024 Trdde d¢btors Prepayments Other Debrors 7.871 16.133 3.604 2.514 12 C4sb It bank and in 2025 2024 Bank accounts 13 Creditors- amounts fAlling due withl one yur 2D25 2024 Other Crediiors Accruals Corporation Tax 11.835 5.244 8.444 100
The Crescent Pr¢ School Nursery Limited NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31" August 2025 14 Atsalysiq of net assets between Illd5 Unrestricted Funds Total Funds Fund$ Fund b#lan¢¢$ ai 3157 Augus12025 Are repr¢sented by.. Fix¢d Ass¢ts Curr¢nt assets L5 . Current liabilities 2,976 293.505 (18,935) 2,976 293,505 (18.935) 15 Capitsl commitments There were no capital commitments authoris¢d or o)ntracted for at the year. 16 TAxation The Charity is exempt from ttion on any inwmc or capital gains. 17 Control The Charity is under the control of the Trustee& 18 Company limited by gugranle¢ The Crescent Pre Sch¢)ol Nursery Ltd is a company limii¢d by guarantee and accordingly do¢s have a Sha capital. Every member of the company undertak¢s to wntribul¢ such amount as may b¢ required not exceeding £1 to th¢ assets of ihe Charitable company in the event of its b¢An8 wound up while he or she is a member, or within on¢ year after he or She cease5 to be a member. 19 Related Party Tr%nsactioD The company is owed £0 (2024 - £0) at the year end by Crescent Cafebar Ltd. -17-