K & O CHILDCARE LTD TRUSTEES’ ANNUAL REPORT 2024/25
Charity Registration: 1137877 Company No. 7093139
| Charity Name: | K&O Childcare | |
|---|---|---|
| Registered Charity Number: | 1137877 | |
| Principal Address: | 161 Sumner Road | |
| Peckham | ||
| London SE15 6JL | ||
| Trustees: | Charity Trustees | |
| Names of the Charity | ||
| Trustees: | Charlene Jones | Chairperson |
| Richard Wright | Treasurer | |
| Jacqui McQuire | Committee | |
| Nadia Mondesir | Members | |
| Ashley Hastings | ||
| Stephanie Johnson | ||
| Name and address | ||
| of adviser: | Divine Consult Limited | |
| Accountants | ||
| 159 Boundfield Road | ||
| London SE6 1PE | ||
| Name of senior staff: | K&O Nursery General Manager | |
| Miss June Savory | ||
| Type of governing | ||
| document: | Constitution | |
| adopted 02/12/2009 | ||
| How the charity is | ||
| constituted: | Limited Company | |
| Charity trustee selection | ||
| methods: | Appointed by the existing trustees |
Charity Registration: 1137877 Company No. 7093139
Summary of the Charity's Objects
The objects of K&O Childcare are to advance the education, development, and wellbeing of children below statutory school age whose parents or carers live and/or work within the London Borough of Southwark and surrounding areas, without discrimination on the grounds of sex, race, disability, religion, or political opinion.
The charity fulfils these objectives by:
-
Providing a safe, secure, inclusive, and stimulating environment where children are encouraged to learn through play and develop at their own pace.
-
Working in partnership with parents, carers, the London Borough of Southwark, and other agencies to support children's learning, development, and well-being.
-
Promoting children's confidence, independence, and positive self-esteem to enable them to reach their full potential.
-
Providing opportunities for parents to become actively involved in their children's learning through workshops, events, and regular communication.
-
Supporting children with additional needs, including behavioural and special educational needs, by working closely with families and relevant professionals to ensure appropriate support is in place.
Summary of the Main Activities Undertaken for the Public Benefit
K&O Childcare operates an Ofsted-registered nursery (Registration No. EY419807) in Peckham, providing high-quality childcare and early education for children whose families live and/or work within Southwark and neighbouring communities.
The nursery operates Monday to Friday with the following sessions:
-
Breakfast Club: 7:00 am – 8:00 am
-
Nursery Day: 8:00 am – 6:00 pm
-
Extended Care: 6:00 pm – 6:30 pm
Throughout the year, the nursery continued to deliver the Government's Free Early Education Entitlement (FEEE) for eligible children aged 2, 3 and 4 years. Following the Government's expansion of childcare funding in September 2024, K&O Childcare also began delivering 15 hours of funded childcare for eligible working families with children from 9 months of age . This widened access to affordable, high-quality childcare for local families while supporting children's early learning and development.
The nursery also continued to provide play opportunities, parent workshops, family support, and advice to strengthen children's development and encourage positive parental involvement.
The trustees have considered the Charity Commission's guidance on public benefit and are satisfied that the charity's activities continue to provide a clear public benefit through accessible, high-quality early years education and family support.
Charity Registration: 1137877 Company No. 7093139
Summary of the Main Achievements During the Year
During the year, K&O Childcare continued to provide a high standard of early years education and care, ensuring that every child received a positive, inclusive, and stimulating learning experience.
Children made good progress across all areas of learning and development through activities planned in accordance with the Early Years Foundation Stage (EYFS). Staff continued to create a nurturing environment in which children felt safe, valued, and confident to learn.
The nursery successfully implemented the Government's expanded childcare funding for eligible children from 9 months of age, supporting more working families within the local community to access funded childcare places.
K&O Childcare continued to support families from disadvantaged and low-income backgrounds by providing funded early education places and working closely with parents to promote children's learning, development, and school readiness.
The staff team remained committed to continuous professional development, ensuring they maintained up-to-date knowledge of safeguarding, child development, and best practice within the early years sector.
The trustees continued to invest in improving the nursery environment, resources, and quality of provision, with the aim of maintaining high standards and working towards achieving an Outstanding judgement at a future Ofsted inspection.
Financial Review
The charity has continued to manage its finances responsibly throughout the year. Income has been applied solely towards furthering the charity's objectives by maintaining high-quality childcare provision, investing in learning resources, supporting staff development, and ensuring the nursery remains a safe and welcoming environment for children and families.
Policy on Reserves
The trustees do not currently operate a formal reserves policy. However, the charity's financial position is reviewed regularly to ensure that sufficient funds are available to meet ongoing operational commitments and maintain continuity of services. The trustees will continue to review the need for a formal reserves policy as the charity develops.
Trustees' Approval
This report was reviewed and approved by the Trustees of K&O Childcare on behalf of the charity.
Charity Registration: 1137877 Company No. 7093139
Registered Company Number : 07093139 Charity Registration Number: 1137877
K & O CHILDCARE LTD Unaudited Financial Statements For The Year Ended 31 March 2025
K & O CHILDCARE LTD
Contents of The Financial Statements for the year ended 31 March 2025
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Report of The Trustees | 2 - 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 8 |
| Detailed Statement of Financial Activities | 9 |
K & O CHILDCARE LTD Account
for the year ended 31 March 2025
Legal and Administrative Details
Registered Charity Number: 1137877 Registered Company Number : 07093139
Director
Miss Krisdionne Egwenu
Chairperson
Miss Charlene Jones
Treasurer
Mr Richard Wright
Trustees
Miss Charlene Jones (Chiarperson) Miss Nadia Mondersir (Member)
Independent Examiner
Divine Consult Limited Accountants 159 Boundfield Road London SE6 1PE
Bankers: HSBC Rye Lane Peckham London SE15 5ET
Registered Office:
K & O Childcare Ltd 161 Sumner Road London SE15 6JL
1
K & O CHILDCARE LTD
Report of The Trustees
for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006 on 26th April 2011 with a registered charity number 1137877.
Organisational structure
The nursery is organised such that the day to day running of the nursery has been delegated to the Charity Manager. The Trustees are consulted on all material issues and determine the strategic direction of the charity. Trustees meet four times in a year and as and when required to review the operations of the charity.
Recruitment and appointment of new trustees
The management of the nursery is the responsibility of the trustees who are elected and co-opted under the terms of the trust deed.
Policies adopted for the induction and training of trustees
The induction process for any newly appointed member of the trustees comprises an initial meeting with the chairperson and other trustees, followed by a series of short meetings with the chairperson on the powers and responsibilities of the trustees.
New Trustees are given an understanding of the charity’s objectives and the requirements of the Charity Commission. They are also encouraged to attend appropriate external training events where these will facilitate the understanding of their role. Charity Commission bulletins/ updates is also forwarded to Trustees as and when issued.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate control. The trustees have assessed the major risks to which the nursery is exposed. In particular those related to the operations and finances of the nursery, and are satisfied that systems are in place to mitigate our exposure to the major risks and to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
To enhance the development and education of children under statutory school leaving age whose parents live and/or work in the London borough of Southwark and surrounding areas without distinction of sex, race, age and political and religious opinion.
Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission’s general guidance on children education.
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
2
K & O CHILDCARE LTD
Report of The Trustees
for the year ended 31 March 2025
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
· Select suitable accounting policies and then apply them consistently;
-
Observe the methods and principles in the Charity SORP;
-
Make judgements and estimates that are reasonable and prudent;
· Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions
This report was approved by the trustees on 19 December 2025 and signed on its behalf.
Miss Charlene Jones
Chairperson (For The Trustee)
3
K & O CHILDCARE LTD Account
Independent Examiner's Report To the Trustees of
K & O CHILDCARE LTD
I report on the accounts for the year ended 31 March 2025 set out on pages five to nine.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of IFA.
It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Commission (under Section l45(5)(b) of the 2011 Act); and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
• the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 Charities SORP (FRS102).
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Divine Consult Limited Accountants 159 Boundfield Road London SE6 1PE
19 December 2025
4
K & O CHILDCARE LTD
Statement of Financial Activities for the year ended 31 March 2025
| Notes Income Resources Incoming Resources From Generated Funds Voluntary Income 2 Total Income Resources Resources Expended Charitable Activities Support & Charitable Expenses Governance Costs 3 Total Resources Expended NET INCOMING RESOURCES Total Funds Balances b/fwd Total Funds Balances c/fwd |
Unrestricted £ 312,257 312,257 280,327 7,762 288,089 24,168 (20,682) 3,486 |
Restricted £ - - - - - - - - |
2025 Total Fund £ 312,257 312,257 280,327 7,762 288,089 24,168 (20,682) 3,486 |
2024 Total Fund £ 221,843 221,843 242,423 6,997 249,420 (46,016) 25,334 (20,682) |
|---|---|---|---|---|
The Notes Form Part of These Financial Statements
5
K & O CHILDCARE LTD
Balance Sheet
as at 31 March 2025
| Notes FIXED ASSETS Tangible assets CURRENT ASSETS Debtors 6 Cash at bank and in hand CREDITORS Amounts Falling Due within one Year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts Falling Due after more than one year 8 NET ASSETS Unrestricted Funds 9 Unrestricted Funds TOTAL FUNDS |
2025 Total Funds £ £ - 18,800 7,691 16,161 23,852 (26,436) (2,584) 16,216 (12,730) 3,486 3,486 3,486 |
2024 Total Funds £ £ - 11,455 19,872 31,327 (27,743) 3,584 3,584 (24,266) (20,682) (20,682) (20,682) |
|---|---|---|
The director satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Trustees on 19 December 2025 and were signed on its behalf by:
Miss Krisdionne Egwenu Chairperson (For The Trustee)
The Notes Form Part of These Statements
6
K & O CHILDCARE LTD
Notes to the Financial Statements for the year ended 31 March 2025
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (issued July 2014).
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings 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 resources.
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
| 2 VOLUNTARY INCOME LB Southwark - Fees Nursery Fees Company Kids Voucher College GOV Scheme Other income 3 GOVERNANCE COSTS Accountancy Insurance Legal fees 4 Wages and Salaries HM Revenue The average monthly number of employees during the year |
2025 £ 142,040 89,501 2,304 - 78,412 - 312,257 2025 2,100 3,580 2,082 7,762 2025 180,562 3,644 184,206 15 |
2024 £ 70,548 90,885 2,898 9,380 19,480 28,652 221,843 2024 2,100 2,817 2,080 6,997 2024 176,492 4,562 181,054 19 |
|---|---|---|
| 5 Tangible fixed assets Cost Additions At 31 March 2025 Depreciation Charge for the year At 31 March 2025 Net book value At 31 March 2025 |
Motor vehicles £ 23,500 23,500 4,700 4,700 18,800 |
|---|---|
7
K & O CHILDCARE LTD
Notes to the Financial Statements for the year ended 31 March 2025
| 6 Debtors : Amounts Falling Due within one year Debtors - Parents 7 Creditors: amounts falling due within one year Trade creditors Wages & Salaries PAYE & NI Other Creditors 8 Creditors: amounts falling due after one year Bank loans OPERATING LEASE COMMITMENTS Expiring: Between one and five years 9 Movement in Funds Unrestricted funds General fund Restricted Fund TOTAL FUNDS Net movement in funds, included in the above are a Unrestricted funds General fund Restricted Fund Total Fund Butterfly Lane |
At 01 04 24 £ (20,682) - (20,682) s follows: Incoming Resources £ 312,257 - 312,257 |
2025 £ 7,691 - 7,691 2025 £ 2,100 13,845 2,207 8,284 26,436 2025 £ 12,730 £ - - Net Movement In Funds £ 24,168 - 24,168 Resources Expended £ 288,089 - 288,089 |
2024 £ 10,255 1,200 11,455 2024 £ 2,100 13,032 1,763 10,848 27,743 2024 £ 24,266 £ 4,534 4,534 At 31 03 25 £ 3,486 - 3,486 Movement in Funds £ 24,168 - 24,168 |
|---|---|---|---|
8
K & O CHILDCARE LTD
Detailed Statement Of Financial Activities
for the year ended 31 March 2025
| INCOMING RESOURCES LB Southwark - Fees Nursery Fees Company Kids Voucher College GOV Scheme Other income Total Incoming Resources RESOURCES EXPENDED Charitable Activities Activities Staff training and welfare Stationery and printing Governance Costs Accountancy fees Insurance Professional charges Support Costs Management Wages and Salaries HM Revenue Payroll Services Employer's Pension Rent & Rates Telephone and fax Service charge Pest Control Food & Drinks Bank charges Cleaning & Bins Utilities Low Level Equipment Repairs and maintenance Lease expense Securities Depreciation TOTAL RESOURCES EXPENDED NET INCOME |
2025 2024 Unrestricted Restricted Total Fund Total Fund £ £ £ £ 142,040 142,040 70,548 89,501 89,501 90,885 2,304 2,304 2,898 0 0 9,380 78,412 78,412 19,480 0 28,652 312,257 0 312,257 221,843 6,125 6,125 2,599 1,738 1,738 0 0 0 54 7,863 0 7,863 2,653 2,100 2,100 2,100 3,580 3,580 2,817 2,082 2,082 2,080 7,762 0 7,762 6,997 180,562 180,562 176,492 3,644 3,644 4,562 1,250 1,250 1,402 954 954 630 19,833 19,833 21,441 3,527 3,527 2,935 8,273 8,273 0 1,406 1,406 527 5,615 5,615 4,496 116 116 60 707 707 5,030 1,665 1,665 720 14,732 14,732 2,885 20,394 20,394 7,177 3,289 3,289 9,674 1,797 1,797 1,739 4,700 4,700 0 272,464 0 272,464 239,770 288,089 0 288,089 249,420 24,168 0 24,168 -27,577 |
|---|---|
9
Registered Company Number : 07093139 Charity Registration Number: 1137877
K & O CHILDCARE LTD Unaudited Financial Statements For The Year Ended 31 March 2025
K & O CHILDCARE LTD
Contents of The Financial Statements for the year ended 31 March 2025
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Report of The Trustees | 2 - 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 8 |
| Detailed Statement of Financial Activities | 9 |
K & O CHILDCARE LTD Account
for the year ended 31 March 2025
Legal and Administrative Details
Registered Charity Number: 1137877 Registered Company Number : 07093139
Director
Miss Krisdionne Egwenu
Chairperson
Miss Charlene Jones
Treasurer
Mr Richard Wright
Trustees
Miss Charlene Jones (Chiarperson) Miss Nadia Mondersir (Member)
Independent Examiner
Divine Consult Limited Accountants 159 Boundfield Road London SE6 1PE
Bankers: HSBC Rye Lane Peckham London SE15 5ET
Registered Office:
K & O Childcare Ltd 161 Sumner Road London SE15 6JL
1
K & O CHILDCARE LTD
Report of The Trustees
for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006 on 26th April 2011 with a registered charity number 1137877.
Organisational structure
The nursery is organised such that the day to day running of the nursery has been delegated to the Charity Manager. The Trustees are consulted on all material issues and determine the strategic direction of the charity. Trustees meet four times in a year and as and when required to review the operations of the charity.
Recruitment and appointment of new trustees
The management of the nursery is the responsibility of the trustees who are elected and co-opted under the terms of the trust deed.
Policies adopted for the induction and training of trustees
The induction process for any newly appointed member of the trustees comprises an initial meeting with the chairperson and other trustees, followed by a series of short meetings with the chairperson on the powers and responsibilities of the trustees.
New Trustees are given an understanding of the charity’s objectives and the requirements of the Charity Commission. They are also encouraged to attend appropriate external training events where these will facilitate the understanding of their role. Charity Commission bulletins/ updates is also forwarded to Trustees as and when issued.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate control. The trustees have assessed the major risks to which the nursery is exposed. In particular those related to the operations and finances of the nursery, and are satisfied that systems are in place to mitigate our exposure to the major risks and to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
To enhance the development and education of children under statutory school leaving age whose parents live and/or work in the London borough of Southwark and surrounding areas without distinction of sex, race, age and political and religious opinion.
Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission’s general guidance on children education.
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
2
K & O CHILDCARE LTD
Report of The Trustees
for the year ended 31 March 2025
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
· Select suitable accounting policies and then apply them consistently;
-
Observe the methods and principles in the Charity SORP;
-
Make judgements and estimates that are reasonable and prudent;
· Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions
This report was approved by the trustees on 19 December 2025 and signed on its behalf.
Miss Charlene Jones
Chairperson (For The Trustee)
3
K & O CHILDCARE LTD Account
Independent Examiner's Report To the Trustees of
K & O CHILDCARE LTD
I report on the accounts for the year ended 31 March 2025 set out on pages five to nine.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of IFA.
It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Commission (under Section l45(5)(b) of the 2011 Act); and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
• the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 Charities SORP (FRS102).
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Divine Consult Limited Accountants 159 Boundfield Road London SE6 1PE
19 December 2025
4
K & O CHILDCARE LTD
Statement of Financial Activities for the year ended 31 March 2025
| Notes Income Resources Incoming Resources From Generated Funds Voluntary Income 2 Total Income Resources Resources Expended Charitable Activities Support & Charitable Expenses Governance Costs 3 Total Resources Expended NET INCOMING RESOURCES Total Funds Balances b/fwd Total Funds Balances c/fwd |
Unrestricted £ 312,257 312,257 280,327 7,762 288,089 24,168 (20,682) 3,486 |
Restricted £ - - - - - - - - |
2025 Total Fund £ 312,257 312,257 280,327 7,762 288,089 24,168 (20,682) 3,486 |
2024 Total Fund £ 221,843 221,843 242,423 6,997 249,420 (46,016) 25,334 (20,682) |
|---|---|---|---|---|
The Notes Form Part of These Financial Statements
5
K & O CHILDCARE LTD
Balance Sheet
as at 31 March 2025
| Notes FIXED ASSETS Tangible assets CURRENT ASSETS Debtors 6 Cash at bank and in hand CREDITORS Amounts Falling Due within one Year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts Falling Due after more than one year 8 NET ASSETS Unrestricted Funds 9 Unrestricted Funds TOTAL FUNDS |
2025 Total Funds £ £ - 18,800 7,691 16,161 23,852 (26,436) (2,584) 16,216 (12,730) 3,486 3,486 3,486 |
2024 Total Funds £ £ - 11,455 19,872 31,327 (27,743) 3,584 3,584 (24,266) (20,682) (20,682) (20,682) |
|---|---|---|
The director satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Trustees on 19 December 2025 and were signed on its behalf by:
Miss Krisdionne Egwenu Chairperson (For The Trustee)
The Notes Form Part of These Statements
6
K & O CHILDCARE LTD
Notes to the Financial Statements for the year ended 31 March 2025
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (issued July 2014).
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings 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 resources.
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
| 2 VOLUNTARY INCOME LB Southwark - Fees Nursery Fees Company Kids Voucher College GOV Scheme Other income 3 GOVERNANCE COSTS Accountancy Insurance Legal fees 4 Wages and Salaries HM Revenue The average monthly number of employees during the year |
2025 £ 142,040 89,501 2,304 - 78,412 - 312,257 2025 2,100 3,580 2,082 7,762 2025 180,562 3,644 184,206 15 |
2024 £ 70,548 90,885 2,898 9,380 19,480 28,652 221,843 2024 2,100 2,817 2,080 6,997 2024 176,492 4,562 181,054 19 |
|---|---|---|
| 5 Tangible fixed assets Cost Additions At 31 March 2025 Depreciation Charge for the year At 31 March 2025 Net book value At 31 March 2025 |
Motor vehicles £ 23,500 23,500 4,700 4,700 18,800 |
|---|---|
7
K & O CHILDCARE LTD
Notes to the Financial Statements for the year ended 31 March 2025
| 6 Debtors : Amounts Falling Due within one year Debtors - Parents 7 Creditors: amounts falling due within one year Trade creditors Wages & Salaries PAYE & NI Other Creditors 8 Creditors: amounts falling due after one year Bank loans OPERATING LEASE COMMITMENTS Expiring: Between one and five years 9 Movement in Funds Unrestricted funds General fund Restricted Fund TOTAL FUNDS Net movement in funds, included in the above are a Unrestricted funds General fund Restricted Fund Total Fund Butterfly Lane |
At 01 04 24 £ (20,682) - (20,682) s follows: Incoming Resources £ 312,257 - 312,257 |
2025 £ 7,691 - 7,691 2025 £ 2,100 13,845 2,207 8,284 26,436 2025 £ 12,730 £ - - Net Movement In Funds £ 24,168 - 24,168 Resources Expended £ 288,089 - 288,089 |
2024 £ 10,255 1,200 11,455 2024 £ 2,100 13,032 1,763 10,848 27,743 2024 £ 24,266 £ 4,534 4,534 At 31 03 25 £ 3,486 - 3,486 Movement in Funds £ 24,168 - 24,168 |
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K & O CHILDCARE LTD
Detailed Statement Of Financial Activities
for the year ended 31 March 2025
| INCOMING RESOURCES LB Southwark - Fees Nursery Fees Company Kids Voucher College GOV Scheme Other income Total Incoming Resources RESOURCES EXPENDED Charitable Activities Activities Staff training and welfare Stationery and printing Governance Costs Accountancy fees Insurance Professional charges Support Costs Management Wages and Salaries HM Revenue Payroll Services Employer's Pension Rent & Rates Telephone and fax Service charge Pest Control Food & Drinks Bank charges Cleaning & Bins Utilities Low Level Equipment Repairs and maintenance Lease expense Securities Depreciation TOTAL RESOURCES EXPENDED NET INCOME |
2025 2024 Unrestricted Restricted Total Fund Total Fund £ £ £ £ 142,040 142,040 70,548 89,501 89,501 90,885 2,304 2,304 2,898 0 0 9,380 78,412 78,412 19,480 0 28,652 312,257 0 312,257 221,843 6,125 6,125 2,599 1,738 1,738 0 0 0 54 7,863 0 7,863 2,653 2,100 2,100 2,100 3,580 3,580 2,817 2,082 2,082 2,080 7,762 0 7,762 6,997 180,562 180,562 176,492 3,644 3,644 4,562 1,250 1,250 1,402 954 954 630 19,833 19,833 21,441 3,527 3,527 2,935 8,273 8,273 0 1,406 1,406 527 5,615 5,615 4,496 116 116 60 707 707 5,030 1,665 1,665 720 14,732 14,732 2,885 20,394 20,394 7,177 3,289 3,289 9,674 1,797 1,797 1,739 4,700 4,700 0 272,464 0 272,464 239,770 288,089 0 288,089 249,420 24,168 0 24,168 -27,577 |
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