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2025-04-30-accounts

Charity Number: 1142314 Company Number: 06865918

BROOK GREEN NURSERY LIMITED A Company Limited by Guarantee

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

BROOK GREEN NURSERY LIMITED

LEGAL & ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

Trustees S S Albert
A Begani
B Brugelle
J-C Clair
P Lederer
C Mitchell
C Nunziata
Charity number 1142314
Company number 06865918
Principal address and registered office 49 Brook Green
London
W6 7BJ
Independent Examiners TC Group
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Bankers National Westminster Bank
14-16 King Street
Hammersmith
London
W6 9RG

BROOK GREEN NURSERY LIMITED

CONTENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page
Trustees' report 1–4
Independent examiner’s report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 - 12

BROOK GREEN NURSERY LIMITED

TRUSTEES REPORT

FOR THE YEAR ENDED 30 APRIL 2025

The Trustees present their Annual report, together with the financial statements for Brook Green Nursery Limited for the year to 30 April 2025.

The accounts comply with the Charities Act 2011, and 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 (FRS 102) (effective 1 January 2015).

STRUCTURE, GOVERNANCE & MANAGEMENT

Registration and legal structure

The Charity was incorporated on 27 March 2009 as a Company Limited by guarantee and registered with Charity Commission on 8 June 2011 to take over activities from the un-incorporated Charity (Charity registration number 1018982). The governing documents are the Memorandum and Articles of Association. It follows the Pre-school Learning Alliance Pre-school Constitution guidelines. The name was changed from Addison Pre-School Limited to Brook Green Nursery on 18 May 2015.

Trustee board

The following individuals served on the board of trustees during the period:

Cristina Nunziata Paul Lederer Caroline Mitchell (appointed 28[th] March 2025) Nicolas Le Mintier (resigned 13[th] March 2025) Alice Neubert (resigned 28[th] January 2025) Guya Montermini (resigned 15[th] January 2025)

Appointment

Trustees are recruited and appointed via personal contacts or recommendation and may be parents of children attending the Pre-School.

Organisation structure and management

Being a small Charity, there is no formal organisational structure but the Charity has a Chairperson, a Treasurer, a Secretary and Trustees, who all provide valuable input. The Head Teacher/ Manager, staff and some parent volunteers support the day-to-day running of the Charity, under the oversight of the trustees.

Associations

The Charity is member of the Hammersmith & Fulham Pre-School Learning Alliance. It is also part of the Early Years Development Partnership. The Charity sits physically within the Broadway Children's Centre

Risks

The trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to major risks. To protect against financial risk, there is no cheque nor petty cash used. Only the Nursery Manager holds a card to access the account. Parents are encouraged to pay fees by bank transfer - cash is avoided. For child protection: DBS enhanced disclosure with updating service subscriptions are sought for all staff, volunteers & committee members; there are policies in place; and staff are trained.

BROOK GREEN NURSERY LIMITED

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

Management

Organisationally, Brook Green Nursery Limited has updated policies and procedures are in line with the government's new framework on Early Years Learning. The management structure allows good channels of communication between staff, the management committee and parents.

Subsequent events and governance developments

Subsequent to the year end, the Charity undertook a planned refresh of its governance arrangements. New trustees were appointed during May and June 2025, including the appointment of a new Chair, Treasurer and Secretary. During the same period, the long-standing nursery manager stepped down from her role. A new management structure has been in place since October 2025 to support the ongoing delivery of high-quality childcare and to strengthen operational resilience. The trustees consider these changes to be part of a positive transition supporting the Charity’s long-term sustainability.

OBJECTIVES & ACTIVITIES

Aims

The aims of Brook Green Nursery Limited are to: i) enhance the development and education of children by providing high quality care and opportunities to learn through play in a rich multi-cultural environment that encourages diversity; and ii) work closely in partnership with parents and carers to provide the opportunity for them to contribute and enhance their child's development.

Objectives

At Brook Green Nursery our objectives are to i) provide a curriculum which promotes the importance of play, based on the Early Learning Goals and takes into account the child's individual development needs, i.e. a) personal, social and emotional development; b) physical development; c) communication development; d) literacy development; e) mathematical development; f) understanding of the 'world'; g) expressive arts and design. ii) To provide a multicultural child-centred environment for the children to develop independence, explore and experiment with activities of their own choice and to gain real experiences through play. iii) To plan on a long, medium and short term to ensure the individual needs and interests of the children are met. iv) To have a Keyworker system which ensures that "what the child can do" will be our starting point with each child; this will be supported by and take account of our "record and observe" system which will be used in the planning process. v) Encourage the children to progress through the foundation stage according to their different abilities using play plans developed in conjunction with parents. vi) Create a partnership with parents to support and enhance the development of the children and involve the parents in the day to day running of the nursery.

Main activities

The main activities continue to be: provision of high-quality childcare, education & focus activities.

Further activities

In addition to its day-to-day routine which always includes focus activities for the children, and a combination of indoor and outdoor play, the pre-school organised several activities off the premises. The children especially enjoyed a visit to the local fire station and to the Lyric theatre.

The nursery is focused on the physical and mental wellbeing of the children and support this through regular yoga and meditation sessions. The nursery teaches the importance of a healthy lifestyle through daily exercise and fresh air during outdoor activities. Child led activities are planned daily to encourage independence and support confidence. The nursery offers support for S.E.N (special educational needs) or E.A.L (English as an additional language) where necessary. The nursery continues to do 1-2-1 support, talking tables (small group activities to build confidence and improve language) and ‘I am here’ – supporting language through music sessions.

BROOK GREEN NURSERY LIMITED

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

ACHIEVEMENTS & PERFORMANCE

The Charity achieved its main aims of provision of high-quality childcare, education, focus activities & play group facilities. During the school year 2024-2025, the nursery was running close to capacity.

The charity did not generate a surplus from its underlying activities during the year as reflected in the Statement of Financial Activities, primarily due to higher than expected staff costs. However, the reported surplus for the year includes the impact of an exceptional item, being the release of a historic provision that was no longer required. Attendance levels and pricing continue to be closely monitored by the trustees, and the nursery remains well supported by an active trustee committee.

Financial review

Brook Green Nursery has throughout the financial year ending 30 April 2025 maintained a positive balance sheet. Total income for the year was £217,623 (2024: £182,190). The nursery generated a deficit from its ordinary activities of £8,604 (2024: -£43,027). The overall surplus reported for the year reflects the inclusion of an exceptional credit arising from the release of a historic provision that was no longer required, which had the effect of strengthening reserves and restoring the balance sheet closer to its long-term position.

The nursery continues to monitor revenues and costs carefully with the objective of returning to a small operating profit surplus in the year ending April 2026.

Reserves policy

The charity looks to hold at least 3 month’s operating costs (which is approximately £55k) in free reserves at all times in order to ensure that operations could continue should funding and fee income be stopped. Free reserves are calculated as unrestricted funds less fixed assets. At the year-end the charity held free reserves of £48,611 (2024: £6,375). The increase in reserves during the year primarily reflects the impact of an exceptional item, being the release of a historic provision that was no longer required. The reserves remain slightly below the charity’s policy target of reserves to support 3 months operations. The trustees consider the reserves position to be adequate while continuing to focus on improving underlying operating performance.

Public Benefit

In accordance with our duties as stated in section 17(5) of the 2011 Charities Act, we have considered the guidance provided by the Charity Commission in regard to public benefit. This public benefit has been demonstrated by the activities undertaken since the inception of the charity outlined in the ‘Activities’ section above.

Plans for future periods

The nursery is dedicated to providing an environment where the children feel safe, secure and happy and have the best possible experiences to nurture their development and learning.

The nursery will continue to encourage children to explore the natural world with planning that includes activities based around sensory experiences, learning about weather, ecology and sustainability and to help them learn to connect to nature.

The nursery supports staff with regular Continuous Professional Development Training to strengthen their knowledge and understanding of Early Years Education and to feel confident in their roles.

Alongside this, trustees remain focused on strengthening the nursery’s underlying financial performance to ensure long-term sustainability.

BROOK GREEN NURSERY LIMITED

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also directors of Brook Green Nursery Limited for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Signed on behalf of the board of trustees:

Jean-Christophe Clair – Trustee Treasurer

30-Jan-26 Dated……………………………

BROOK GREEN NURSERY LIMITED

INDEPENDENT EXAMINER’S REPORT

TO THE MEMBERS OF BROOK GREEN NURSERY LIMITED

I report to the charity trustees on my examination of the accounts of the company for the year ended 30 April 2025 which are set out on pages 6 to 12.

Responsibilities and basis of report

As the charity trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as 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(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. 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 [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and 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.

Mr Mark Cummins FCCA FCIE for and on behalf of TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN

Dated: 30/01/2026

BROOK GREEN NURSERY LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2025

Total Total
2025 2024
Notes £ £
Income from:
Donations 320 290
Charitable activities 3 217,303 181,900
──────── ────────
Total income 217,623 182,190
──────── ────────
Expenditure on:
Charitable activities 4 226,227 225,217
──────── ────────
Total expenditure 226,227 225,217
──────── ────────
Net income / (expenditure) (8,604) (43,027)
──────── ────────
Exceptional item 13 50,840 -
──────── ────────
Net movement in funds 42,236 (43,027)
──────── ────────
Reconciliation of funds
Total funds brought forward at 1 May 2024 6,375 49,402
──────── ────────
Total funds carried forward at 30 April 2025 48,611 6,375
════════ ════════

There are no recognised gains or losses other than those reported on the Statement of Financial Activities. All activities are classed as continuing. All activities and funds in the current and prior year were unrestricted.

BROOK GREEN NURSERY LIMITED

BALANCE SHEET

AS AT 30 APRIL 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 9 - 10
Current assets
Debtors 10 423 217
Cash at bank and in hand 87,133 75,943
──────── ────────
87,556 76,160
Creditors: amounts falling due
within one year 11 (38,945) (69,795)
──────── ────────
Net current assets 48,611 6,365
──────── ────────
Total assets less current liabilities 48,611 6,375
──────── ────────
Net assets 48,611 6,375
════════ ════════
The funds of the charity
Unrestricted funds 48,611 6,375
──────── ────────
Total funds 48,611 6,375
════════ ════════

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2016 and are for circulation to members of the company.

For the financial year in question the company was entitled to exemption under Section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of the accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

30-Jan-26

The accounts were approved by the Board on .........................

Jean-Christophe Clair – Trustee Treasurer

Charity number: 1142314

Company number: 06865918

BROOK GREEN NURSERY LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

1 Legal Status

Brook Green Nursery Limited is a charitable company, limited by guarantee, registered in England and Wales. The charitable company’s registered number and registered office address can be found on the legal and administration page.

2 Accounting policies

2.1 Basis of preparation

The accounts have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Brook Green Nursery Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about Brook Green Nursery Limited’s ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

2.2 Cash Flow Statement

In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.

2.3 Income

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Nursery fee income is recognised when receivable.

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant

2.4 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

BROOK GREEN NURSERY LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

2 Accounting Policies

(continued)

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are capitalised at cost and depreciated over their estimated useful economic life on a reducing balance basis as follows:

Asset category Annual rate Fixtures, Fittings & Equipment 25% straight line

2.6 Fund Accounting

Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees and which have not been designated for other purposes.

2.7 Taxation

As a charity, Brook Green Nursery Limited is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

2.8 Debtors

Debtors are recognised at the settlement amount due

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The Trustees seek to use short term deposits where possible to maximise the return on monies held at the bank and to manage cash flow.

2.10 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2.11 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

BROOK GREEN NURSERY LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

3 Income from charitable activities
Total Total
2025 2024
£ £
Fees 128,939 109,854
Grants receivable from LBH–fees 87,354 72,046
Apprenticeship support grant 1,000 -
Other income 10 -
──────── ────────
217,303 181,900
════════ ════════
4 Expenditure
Staff costs Depreciation Other Total Total
costs 2025 2024
£ £ £ £ £
Charitable activities–nursery school
Direct charitable activity 193,881 10 27,557 221,448 218,376
Support costs (note 5) - - 4,779 4,779 6,841
──────── ──────── ──────── ──────── ────────
Total resources expended 193,881 10 32,336 226,227 225,217
════════ ════════ ════════ ════════ ════════
5 Support Costs
2025 2024
£ £
Bookkeeping and payroll 1,168 1,280
Communication and IT 962 915
Governance costs (note 6) 2,649 4,646
─────── ───────
4,779 6,841
═══════ ═══════
6 Governance Costs
2025 2024
£ £
Independent examination 1,320 2,400
PSLA membership and other governance 1,329 2,246
─────── ───────
2,649 4,646
═══════ ═══════

BROOK GREEN NURSERY LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

7 Staff Costs

Staff Costs
2025 2024
£ £
Wages & salaries 180,706 168,662
National insurance 10,346 9,571
Pension 2,829 3,018
─────── ───────
193,881 181,251
═══════ ═══════

Wages and salaries include costs relating to employment matters arising during the financial year.

The charity employed a monthly average of 7 staff during the year (2024: 7).

Key management personnel of the charity consist of the Nursery Manager. During the year, benefits paid to key management personnel totalled £43,907 (2024: £55,274). This includes employer costs in relation to national insurance and pension contributions.

No staff in the current or prior year were paid over £60,000.

8 Trustees

The charity is under the control of the Trustees. None of the trustees (nor any persons connected with them) received any remuneration during the year (2024: £Nil). None of the trustees received any expenditure reimbursements during the year (2024: none).

9 Tangible fixed assets

Tangible fixed assets
Total
Fixtures,
Fittings &
Equipment,
£
Cost
At 1 May 2024 13,860
Additions -
───────
At 30 April 2025 13,860
───────
Depreciation
At 1 May 2024 13,850
Charge for the year 10
───────
At 30 April 2025 13,860
───────
Net book value
At 30 April 2025 -
═══════
At 30 April 2024 10
═══════

BROOK GREEN NURSERY LIMITED

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

10 Debtors
2025 2024
£ £
Prepayments 423 217
─────── ──────
423 217
═══════ ═══════
11 Creditors: amounts falling due within one year 2025 2024
£ £
Other creditors 36,492 8,455
Accruals and deferred income 2,453 61,340
─────── ───────
38,945 69,795
═══════ ═══════

12 Ultimate controlling party

The charity was under the control of the Trustees during the period under review.

13 Exceptional item

During the year, the charity released a historic provision totalling £50,840 that was no longer required. Due to its size and non-recurring nature, the release has been presented as an exceptional item in accordance with the Charities SORP.