REGISTERED COMPANY NUMBER: 07983185 (England and Wales)
REGISTERED CHARtTY NUMBER: 1147559
Re
rt of the Tntste•s and
Financial Statements
for
r Ended 31Ji
t20

PUDDLEDUCKS NURSERY AND PREXHOOL UMITED
CONTENTS OF THE FINANCIAL STATEMEW
Reference and Admlnlstratlve Detslls
Report ol the Trl￿fee¥
4 to 6
Report of the IndepenthntAuditorB
ststem•nt of Flnanclal ArAivllt¢$
10
Balance Shetrt
Cash Flow Statsm•nt
12
Notes to the Cash How Statement
13
Notes to the Financial Statements
14 to 20

PUDDLEDUCKS NURSERY ANO PRE4CHOOL UMFTED
REFERENCE AND ADMINISTRATf4E DETAILS
Regl8tered Company number
07983185 (ErwJLqrKI and W*5)
Reglstered Charity number
1147559
Rèylst•r•d offi¢¢
Pewsey Prtmary Scthool
Wknl Roaj
w￿t$
SN9 5EJ
Trustees:
Nicola Gilbert
Caroline Bayres
Daniel Clark
Cheryl James {rwned 24 J8n 20251
Karen Shiekls
Wendy SperKer
Linda Tiapneu
R(xJer WTrMle
Lisa Miknèr lj'oined 27 Feb 20251
Senior Wknnagemènt T•am-
Amy Spence
C¢)mpany Sèuetsry:
Helen Johnson
Audltors:
SUMerAu￿rtCo ￿rnited
Slalulory Aurfitttr
Chartered A¢xwntants
County Gate
County Way
Trowbridge
Wiltshire
BA14 7FJ
Pagel 3

PUDDLEDUCKS NURSERY AND PRESCHOOL UMrrED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The trustees are also directors of Ihe tharity for Ihe p￿r[￿e5 01 the Companies Ad 20C6. presenl their report with
the financial statements of the tharity for the year ended 31 August 2025. The Iw51ees have adopted the PlDViSiOnS of
Accounting and Reporting by Charities.. Statement of Recommermled Pradicè applKstAè to eharitiès preparing their
accounts irt accordano with the Finanaal Rèrthng Standafd ar￿￿able in the UK and Republic of IreLand IFRS 1021
leffective 1 January 20191.
OBJECTIVES AN[) ACTIVITIES
Objectives and aim8
The prinupal aUiviEy ol the ￿rnpany is the pro￿$1￿ of nutsery and ¢d￿t￿)n for batsles and pr&schcM)I children.
Public benefit
Thè trustees confirm that th8y have Compr￿ th& requifements of s&Xti)n 17 of the Charities Act 2011 to
have duè regard to thè public guidan(* published by the Charty commiss￿ for England and Waks.
Alms and perfomiance:
Puddléducks Nurséry 8ims to provide high qualty. affordab￿ and indusive c*ildcare for thiklren frorn birth to five, in a
safe and suppthve environment. offering stimuLatiTrJ and r￿￿￿rdIng activiknes k)r JI atNkties arKI where staff are suptmjrted
and rewarded and partnerships wth parents are forged.
Th8 Nursery is registered with OFSTED wh** monitors the rTrafional sland8rd5 of thIk1￿[9 prowsion and ed￿tion and
re￿Ived a rating of good in all areas at the last inspectm in September 2022.
ACHIEVEMENT AND PERFORMANCE
In September 2022 the Nursery pined wth thg Alfred Acadeffly Twst. This move has r¢sulted in ckser working with
Pewsey Primary Schoc41o ddiver a rounded ￿rIK￿luM and Seat￿￿55 CXpenen￿ for parents as theirchild transitions from
the Nursery into Pewsey Primary SclK)d. Sn athfition, the trust have been able to provide in depth training. development
and ￿pport for our staff in arÈ8s suth as SEN. saf8guardirwJ and fina￿e, additionally sharing Spa￿ and resour￿ across
thÈ Tmst È.9. Stx)rts day and thè Christmas production fot the Nuisery was on the Primary School site to faalitate
larger numbers. We havo also invested in staff tra￿1￿9 by assjgrkng Spe0"f￿ days to traning ensuring that all staff are
omplkanl with Earfy Yeais slaThlards.
The past year has seen an increase in thildren attendiThJ andthe Nursery 15 nowat full capactywrth warting lists for babies
and toddlers. DLEe to inueased numbers. the after school dub is held on the Pe%w Prirnary STte in the school hall and
also uses the grounds and equipn*th that are age appropiiate for the children.
We employed an average of 13 stsff throughcMA the year. Nire staff hcld a re￿vant earfyyearfs qualifiG*ion. one of whom
holds a level 4 qualification and one a level 5. Staff a￿ encouraged to develop and maintain their skills, we appointed an
apprenti￿ as planned during the year and she is cuitenty ￿lTrJ SLVPOrted lo complele hef level 3 8pprenticeship having
already completed her level 2 successfulty.
We have been able to replxe all the ￿(￿r¥3 in the ri*Jms as planned this year, this has created a deaner, safet
environment for our children. We have also replaced much of the frjmiture in ts Pr&Sthrx)J rocrfn. Vve plan lo replace
the lighting and the fenang in the Pr&*hO￿ room nexi year.
Golng Conc•m
Predicted attendance r￿aInS good and the Iwstees have a reasonable expectation that the NuTsery has adequate
resour￿ to conti)ue in operational existence for the foreseeable fijture. For thi5 reason, it omtinues lo adopt the 90ing
concern basis in weparing the finanaal ststements.
FINANCIAL REWEW
Flnan¢lal posltlon
The Nursery had an in-yeaT surplus of £51,445. At tl* 31 Affjust 2025 the actual ￿s￿￿On was £103.858 (2024 £52,413).
Total inctsmo forthe 12 month period was £365.71812024: £337.177). Totsl expendilur8 was £314,27312024.' £322.734).
King Awred Trust look tsver the lease of Puddleduc*s Nuwsery from Wdtshire Coun¢d on a 27-year remain#ig lerni in
September 2022.
Investment policy
All funds sU￿[uS to immediate requirements are invested to optirnal effecl.
RÈyÈNes policy
11 is the p()licy to rnaintsin $uffK>ent reseNes to Coveroperaling in the short term. Althe end of the reporting period,
total fund5 held are £103.85812024= £52.4131. The Nutxry ￿serveS a￿ not I￿ude￿ within the reserves policy of King
Alfred Tru8t.
Page14

PUDDLEDUCKS NURSERY AND PRE4CHOOL UMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
Prlnclpal rlsks and uncèrtaintiès
The principal risks faung tha Nursèry are as folh)ws:
Financial - a fall in inlake could resutt in the Nursery becxjnwng fnanciaty unstainabk. The budget ts b.ffjy monitored
and regularly updated wth latest forecasts.
Stsffing-the success ofthe Nursery is dependenton the quality ofts staff. The trustees mnitorpdKies and procedu
lo ènsure continued devdopment and training of staff ar￿ dear sU￿Ssion planning.
Safeguarding arKI child prolection- Ihe trustees c4)n￿nUe to e￿Ure the hthesl stsndards are maintsined in the
sele¢tion and monitoring of staff, tt￿ ¢Jperdli¢)n of child proteL*on p)licaes and procedures, health and safety ar
disaplinÈ.
FUTURE PLANS
The Nursery Mll continue to work dosety wth Pewsey Prmary Schod. the %wap around care will continue to be (kveloped,
dictated by neèd. are aware ofthè need to be ab￿ to offw w stour￿ care for 811 our families by Septembèr 2026.
The Set￿ng wll continue to work tcwtsrds aC¢r￿J1tatiorn for'The Curiosty Approach.. an a(£réditation rèctynising Curiosity,
awe and wonder in Earfy Years and is the staff v*ith OPPL¥tunibe5 to review and refiect on Iheii provision.
environment and inquisitwe rr￿ents for thldren. We are crealing the Ihithrs., Invest￿lOrS and th)ers oflhe future.
We will continue with our re4Ieo)ration and refurbishment proJramme of LtF*Jating the seitirKJ ensuring it is an invitin9 arKI
calming and safe sp￿e for our child￿.
The Nursery will continue to enhaThx and develop finks with the schocl, for examp￿ Sports Day aThJ Christmas
perfo[rna￿s will be held on the sc*ocA site- taking advantage of the bjikling and its lacilities and developing strong
links.
Th& out(h)or léamin9 spa¢e al Pewsey Primary Schrd will be ulilised bythe Nursery to enhar￿e the leaming opportunities
provided to the thildren.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its govemiwJ do0jm￿1. rts ArliGks ofAsxKiation. and ¢￿￿t￿rte$ a
lirnited cornpany. limited by guarantee. as defi￿d in the Cemparnes Act 2(￿. The chartiy whs inrx)rw)thd on 9
March 2012.
Rècntitment and appointment of new trustees
The Directors ofthe Nursery are also charity tnjstees for Ihe purposes of charity law. Under the requirements of thè
Memorandum and Articles of association the trustees afe elected to serv8 lor a period 0f￿r years aftèr which thèy
must be re-elected at the nexl Annual General Meeting.
Organl8ational structure and how th• charity makes dèelslons
King Alfred Trust is the parenl company and sole member of PuddledL5cks Nursery and Pre S(*K)ol. KirwJ Trust
holds 100% of Ihe voting rights ofthe Nuw. boatd oftrustees up tg 6 tirTW a year.
Induction and trainlng of nwtrust
The training and indudion ol new Irustees will upon their e￿$t1[￿j èxperiw¢e w¢uld atways irKlude a tour of
the Nursery and a Chan￿ to rrwl stsff and thikjien. All trwtees ￿1ve wp1&5 01 polMies. procedures and minute5 and
financial information required to undwtske Ihwr role as Iwstee5 and an e￿slIng trustee is appointed as a mentor for the
first 3 months.
Risk management
The Iruslee5 continue to review the maTrJT strategic. ti￿ne$S and operatic￿1 risks thè Nursery f8c£s. ThÈ rigk
register revi￿ed at eath board M￿ting.
Arrangements for settFng remuneration of key management personnel
The trustees wiew thè pay of key management perwnel annualty. Pay increases are awarded on the basis of a
successfijl ￿rk>rMSnce managemÈnt review
Page15

PUDDLEDUCKS NURSERY AND PRE4CHOOL UMrrED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
Fundraising standards infomiaiion
The Nursery does not use any exiemal fiJndrdiSers. Al fuEKtraisirwJ undertaken durirvJ the y¢arwas rnoni10￿d by the
Iwslees.
STATEMENT OF TRUSTEES. RESPONSl8iunES
The tru51¢e5 (who are direGtots of Pud(lleducks Nursery and Pre-school LimTted for the purposes of company
lawl are responsible for preparing the Report of the Trustees aThJ the financkql stsierrents in aC￿rdance wlh applicable
law 8nd United Kingdorn Ac(x￿ntIng Standards (United KIn￿10M Generally Accept&J Accounting Practi￿1.
Company law requi￿ the trustees to p￿pare ffinanaal State￿￿￿t$ for each finarrial year which give a true and fair view
of the stale of affairs of the charIta￿e company and of the irK¥J￿&r￿j resources and atwicalion of resour¢e5, induding th
incorne and expenditure, ol the charitable company for Ihat period. In Preparing those financial statements, the twslees
are required to
select suitable accc*Jnting p)lic*s and t￿￿ appty them cfjnsistenlty,"
observe the Meth￿YS and prinaples in the Charity SORP..
rnake judgements estimates that are reason8tk arKI prwjent..
FKepare the financial statements on g(Mry rA)rKern basis u￿￿$$ it is inappropriatè to presume Ihat thè thari18Ne
compafty wll ¢onlinue in business.
The trust8￿ are responsikAe for keeping prTJpet xcountsJ9 recotds disclose wrth reasonable accur4cy at any time
the finanaal p¢xsiknn of Ihe iknritabk <x)mpany and to enab* them to ensure that the ffinarKial statements comply wth the
Companiès Act 2006. Thèy arè 81so rÈsponsiNe for safegua(ding the assets of the charitable C4Jnpany and hen￿ for
taking rèasonab￿ stÈps forthè pr￿V￿110n and dated1￿ of fraud other irregularthes.
In so far as the trustees are aware".
there is no relevant audit infonnation of which the charitabbe companls auditors are unaware., and
Ihe trustees have taken all steps that ￿ ought lo have taken to make themselves aware of any relevant audit
infomiatKin and to establish Ihat the auditors are aware of thal information.
AUDITORS
The auditors., SurneT Audilco Limited. wll be Proposed for rfrappointrwl at the forth¢￿ir￿3 Annual General Meeting.
Approved by order of the board of tr￿leeS C￿ .. . .
. arnl sTrgr*d on its bÈhaff by..
Nicola
ilbert. Trustee
Pa9e16

PUDOLEDUCKS NURSERY AND PRE4CHI)OL UMITED
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PUDDLEDUCKS NURSERY AND PRE-
SCHOOL LIMITED
Opinion
We have audited the ffinanoal statements of Puddledwks Nursery and P￿Sc￿ ￿mited lthe'chaiiiable company'l for
the year ended 31 Augus12025 which compiise th¢ Slatement of Financ431 Activitses. the Balan￿ Sheet, the cash Fkjw
Statement and notes lo the financial slatemerrts, induthng 3 summary of swJnrfKant accounting policies. The finanrAal
reporting framewowk th81 ha5 been arplied in thèir weparation is appI￿able Law and United Kingdom Ac￿unting Standards
Iunited lQngdom Gènèrally A¢£eptÈd Acco￿ting Pra¢tLel.
In our opinion the finanL7al slatemenls-.
give a true arKI fair view of the statè of the chaiitable c4)mpanls aflair5 as al 31 August 2025 and of 115 irwming
resources and application of resources, incknjing its Ir￿ome and expenditure, for the year then ended",
have b$en property p￿pared in accordan￿ with Uniied ￿'￿10M Generally A￿pted Accounb"ng PractrA.' and
have bBen prePa￿d in awdan¢¢ with the requ1reTh￿nts ofthe Companies Art20C6.
Basis for opinion
We conducted our audit in aCcc￿dar￿ ¥wth Intemational Standard5 on Audtbrtg (UK) {ISAs (UKII and applicable law. Our
i¢sponsibilttios under those standards are further described in the Audfcors, rÈsrK)nsibilrti•s for the audit of the financAal
statements section of our report. We are independent of thè tharitablè ￿)MpanY in accordan￿ the ethical
requirements that are relevant to our audi¢ of the finanryal ststern￿ts in tho UK. induding the FRC'S Elhical Standard, 8nd
we have fulfilled our other ethical respor6ikMlities in awYdarKè these reqLtirements. We believe that the audrt
eviden￿ we have obtained is sufficient and appropriate to provide 8 ba￿$ for (Mjr opinion.
Conclusions relating to goiry ¢on¢em
In auditing the finanaal statements, ￿ have wnduded tliat the 1rustees' use of Ihe goiTrJ con￿￿ ba515 of ¥wurtb"ng in
the preparation of the financial statements is approwiate.
Based on the wtsrft wè have pèrfomèd, wg have not id&ttified material uncertatnl￿s retBting to events or (x)nditions
that, indNidually orwlledwety, rnay ¢251 ￿n[ficant dcKJbton charitys a￿lIty10 continue as a going ¢one*m frjr a p8riod
of at least tsyefve months from when the fmanoa slatements are auihC￿Sed for issue.
Our r8sponsiknilitlèS 8nd the re$￿s￿lItieS of the tnjslees with respecl to going oyTrcem ate de￿bed in Il* ￿levant
$e¢bon$ ol this ieport.
Other [l￿Orni#t10n
The trust8•s arè rèsponsible for the other inf0M￿tiOn. The other lnfwrnatl￿ c¢)rnprises the information induded in the
Annual Report. other than the finarrial ststements and our Report of the IrMkp&ident Audrtors thèrè1￿.
Our oixnion on the finarrid stalements does not cover Ihe othÈr informat#)rt and. excepl to lh& extont otherwise explicitly
stated in our rèport. we do not express any fom of assijrance ¢￿dUs￿}n therevn.
In c￿nneCtiOn with our audit of the finaFwI statements. our resKXm5ibÈlity ts to read the other infonnation aThJ, in doing SO,
consider whether the other inf0m￿tiOn is materialty irrnnsistent with the finantial statèmènts or our kno￿*&Ja obtained
in the audit or othe￿iSe appears to be malerially mi5Staled. If we identify s￿h rnaterial bnc4nw5tencio$ or apparent
material misstatements. we a￿ required to determine whether this gNes rise lo a material m45Statement in the finanaal
statements themselves. If, based on the we have perfonlled. we condude that is a material misstatement of
this other infortnalign, we are required to report that I￿1. We have nothing to re￿rt in this regard.
Oplnlons on othèr mattèrs prescribed by the Companies Act 2006
In our opinion, based on thè work undertaken in Ihe ctyjrse of the audit..
the infoim8liw given in the Repgrt ofthe Trustees forthe fironud yearforwthth the finantsal ststernènts a￿ prèparèd
is consistent with the financial statements", and
the Report of the Tnjstw has been prep8red in accorda￿e wth applKatle legal requiremenl5.
Page17

PUDDLEDUCKS NURSERY AND PRE-SCHOOL LIMITED
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PUDDLEDUCKS NURSERY AND PRE-
SCHOOL LIMITED
Mattèrs on whl¢h w• are r•quired to ￿F￿rt by exception
In Ihe light of the kn￿edge and understar￿ing of thartsble c(xnpany and its enwronment obtained in the cours& of
the audit, we have not identified Materi￿ misststerTwts in ts Report of the TFUStees.
We have nothing to report in reS￿t of the frAILywing mattèrs IhÈ Companies Act 2(Th requires u5 lo report to you
rf, in our opinion".
adequate ac￿￿tIlg records have not been kept or retums adequ* our audrt Iw¢ not been rewed from
branthes not visited by us; or
the finanriaj staternents are not in agreement ￿th thè acccyjnting reCo￿S and returns. or
cert￿n disclosu￿$ of Irustees. raMunera*'C￿ speufied by law are not made.. or
we have not We￿ived all the information and explanatb)ns ￿ requife lor ouraudit,. or
the trustees were not entitled to take advantage of the small companies exempb'on from the requiremenl ID prepare a
Strategic Report or in weparing the Report ofthe Tntstees.
Rèsponsibilitss of trustee
As èxplained more fully in thè Statèment of Trustees. ResponsNibes. the trustees {¥tho are also the directors of the
¢h8ritable company for the purposes ol company lawl are responsible for the preparation of the financial statements and
foi being satisfied that they give a true and Iwr view. and for suth intemal control as the trustees determine is necessary
to enable the pieparxtion of firt8n¢K41 ststeErTrents thal are free from material rnisstatement, whethef due to fraud or error.
In weparin9 thèfinarKx81 statèmènts. Ihètrktstees are respoltsibleforassessing the charitable companls abiltyto continue
as a going confj¢m, di%l0sing. as appliGable. matters relateil to wrMJ and using the going c￿ern basis of
accounting unless the trLtstees either irrtendto liq(udate the￿￿rrt8Ikn u)mpany w lo ￿se oporations, or have no realistic
altemative but to do so.
Pag¢18

PUDDLEDUCKS NURSERY AND PRE-SCHOOL UMITED
REPORT OF THE INDEPENDENT AUOITORS TO THE MEMBERS OF PUDDLEDUCKS NURSERY AND PRE-
SCHOOL UMITED
Our responsibilities for the audit of thg financial ststernents
Our objectNes areto obtain reasonable assmjrarte aboUt￿elher1hefin3nC1aI slalernents asa are fre8frDrn material
misstatement, whether due to fraud or èrror, and to issuè a Rewt ofthè Indwndent Aurtittsrs that indudè5 our opinitsn.
Reasonable assuranc& is a hi9h level of assuranc£. but is not a guaranleè that an au¢tit conthjctèd in ae£ordanttè with
ISAS (UK) will always detecl a material misstatotnent when rt exists. Misstatements aiisE Ir()rn fraLMI or error and are
considered material rf. indiwdualty or in the ajgregate, they ￿asOnablY be èxpected to 1nfiue￿e th? Economic
decisions of users taken on the basi5 of these finanaal slatements.
The extent to which our procedures are capable of dete(*ng irregLlarities, *idudiig fraud is detailed belcy•r.
Basèd on our under5tar*Ying of the charity and the provish)n of we SC￿>￿ selvices, we identified that the principal risks of
non-compliance vAth laws and regulations related to safeguarding. healih and safety. employment law, Companies Act
2006 and Charity Law, and we considered the exlent lo whKh non<ompliant% M￿ht have a material effect on the financlal
stalements of the charity. We 81s0 considered those laws and regulations thal have a direct irnpact on Ihe preparation of
thÈ financi81 staternÈntÈ È$ Ccryanie5Act 2[￿ the Charities Statement of Rec￿rn￿ended Practi￿.
Weevalualed managernenfs irwrtives and opportunities forfraudulent rlwiipulation ofthefinanc4al slalemenls linc]uding
the risk of overrideof cwlrolsl arKI determined that Ihe prin(ip81 riskswete related to revenue reixyJnilion and management
ovèrridè. Aud1( procedures pérformÈd by the audit engagÈment team incJudÈd.
- discussions managÈmenl. induding ￿T￿deratIOn of known or suspeded instsnces of non-ts)mpliance wtth law3
and regulation5 and frau¢J'.
- understanding and ￿VIeW of manauemenfs intwwl wrtrds desiwed to p￿vent 8nd delect irregLtsril>e$. and fraud"
- review of the minut8s of thè Trusttès meetings-
- de￿gning audit proc8dures to irthrpor3t8 unpredthtmlty:
- performing analyt￿￿1 woce(hJres to Klentify any unusual or UneX￿ed relationships might indi¢ale iisk$ of matertal
misstatement due to fraud..
- review ofthe financial statementsdisclosuresand testhngtosupporb'ng dcojmentation lo asSesscompf￿nce wth relevant
laws and regulatic￿$ discussed above.,
- enquiring of the Tmstees and third-paty advisors about adual aThJ potential litigation and daims".
- testing transactions entered into OLrtside of nom)al course of the charitys business- and
- identify.ng and testiTrJ joumal ent￿. tn parl*xLar any purnal ￿trieS wth fraL*J tharacterith'cs.
There are inherent limitation5 in the audit wocedures descrited above and the further removed r￿n&coMpliance wth laws
and Tegulations is from Ihe events and the ttansaclM)ns reflected in the finanaal statements, the less likely we would
bÈcomè Aware of it. Aso. the risk ol not detecting a mater¥1 fflls5ts1e￿￿nt due to fraud higher than the risk of not
d¢l¢rting one resulting from errrrf, as fraud may inimlve deliberate ￿r￿alment by, for example. forgery or intentional
misrepre5entthns, or through ccAlusion.
A fUrt￿r dès¢ription of our responsitAlities for the audit of the fina￿181 ststements 15 Ic¢ated on the Financial Reporting
Council'$ website at WAV.fr¢.or9.UkJ8LKfiiorsrewsi￿.Irt*$. dewiplKJn fcKms part of our ReF*)rt ol the Independent
Auditors.
U¥• of aur r¢port
This rèport is made solely to thè tharItab￿ ttJmpxnW$ membèrs, a5 a in accordan￿ with Chapter 3 of Part 16 of the
Companies Act 2(￿. Our audit work has been undertaker¢ so that we mMJhl state to the charitable companys members
those matters we are requwed to stale lo them in an auditors. report and for rty) olherpurpose. To the fulleslextent pemiiited
by law, we do not acLwI or assume responsibilty to anwE other t1￿￿ the charitaUe company and the charitable
comp8n .$ members as a bocty, for our audit work, for this report. or for the opIn￿S we have fomied.
James Gare FCA DChA {Senior Statutw Audrtor)
for and on behalf of Sumer Auditco ￿mited
Statutory Auditor
Chartered Accountants
County Gate
County Way
Trowbridge
WiEt$hire
BA14 7FJ
Date.. 12 May. 2026
p￿19

PUDDLEDUCKS NURSERY AND PRE4CHOOL UMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE Y&4R ENDED 31 AUGUST 2025
2025
Total
funds
2024
Total
fijnds
UnreslrKte4J Restllcted
frjnd
funds
Notes
INCOME AND ENOOWMENTS FROM
DOnati￿S and legacies
Investment Income
672
672
Charitablè actiwtiès
Nursery and Pre-scho
365,046
336,769
Total
365.718
365,718
337,177
EXPENDITURE ON
Charitable activities
Nursery and Pre•Sthoc4
314.273
314.273
322.734
NET INCOMEIIEXPENDITUREI
Transfors between funds
51.445
51,445
14.443
Net movement in funds
51.445
51,445
14.443
RECONCILIATION OF FUNDS
Total funds brought lon¥ard
52.413
52,413
37,970
TOTAL FUNDS CARRIED FORWARD
103858
Pagel 10

PUDDLEDUCKS NURSERY AND PRE-SCHOOL UMrrED
REGISTEREO NUMBER 07983185
BALANCE SHEET AS AT 31 AUGUST 2025
2025
2024
FIXED ASSETS
Tangl￿e assets
12
1,724
CURRENT ASSETS
DeblDrs
Cash at bank and in hand
13
32,819
4,451
62.390
130,&52
66.841
CREDITORS
Amounts falling due hithin one year
14
P8.518)
{14,428)
NET CURRENT ASSETS
102,134
52,413
TOTAL ASSETS LESS CURRENT LJABiunES
103.858
NET ASSETS
103.858
FUNDS
Unrestricted funds
RestrKted funds
16
103,858
52,413
TOTAL FUNDS
103,858
These financlal statements have been prepar&J in accordan￿ wilh ￿ wo¥iwns app4icabk to tharÉtsblg wmpanies
subjed lo the small companies regime.
IL
The financial statements were approved by the Board ofTrLStees authorised lor issu& ￿ ........... .
WÈfÈ signe(l on its behalf by..
Nico
Gilbert- Trustee
Pa9e111

PUDDLEDVCKS NURSERY AND PRE-SCHOOL UMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 202S
202S
2D24
Notes
Cash flows from 0￿ra￿n9 aetivitl•s
Cash genetated from operati￿&
Nel cash provided by opeiatin9 admties
36,495
11.664
C•$h flows from investing activilies
Puichas8 of tangble asse1$
1.724
Net cash provided tyl{used in) investing actpth.es
672
408
Change Sn cash and cash equlvalents In
the reporting period
Cash and cash equivalents at th•
beginnlng of the reporting ￿riod
62.39)
73.646
Cash and cash equlvalents at the end of
the reporting period
62.3
Page112

PUDDLEDUCKS NURSERY AND pRE￿CHOOL LIMrrED
NOTES TO THE CASH FLOW STATEME1￿ FOR THE YEAR ENDED 31 AUGUST 2025
RECONCILIATION OF NET INCOMEI{EXPENDrruRE} TO CASH FLOW FROM OPERATING
ACTIVITIES
2025
2024
Net IncomgllexpgndltyTr) for ffjportlng yriod {as p¢rthe
Statement of FIna￿la1 Actlvibes}
Adjustments for..
Interest RÈeèived
O¢¢r¢asel(In¢reasel In debtors
ID¢ueas¢1fin￿¢ax in Gredi
51.445
14,443
1672)
128,3681
14.090
{4081
{918}
24.781
Not ¢a$h provtd¢d by owrntlons
36,495
11,664
ANALYSIS OF CHANGES IM NET FUNDS
At 1.9.24
Cash flow
At 31.8.25
Net rAsh
Cash at bank and in hand
62.390
35.443
97,833
Total
Page113

PUDDLEDUCKS NURSERY AND PRE-SCHOOL ￿￿￿ED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
STATUTORY INFORMATION
P￿jdIed￿s Nu￿ry an($ Pre-school rs a tharrtable company linited by guarantee. without share captal. thè
company Tegistrabon nUM￿r and regi51ered address are gNen tn the trustees repNt.
AcCc￿lmNG POUCIES
Basis of prgparing the financial ststements
Tttè financial statemthts of the thariiable company. is a benefit entity undor FRS 102, havp been
wepared in accofdance with the CharitEs SORP IFRS 1021 'AC(￿￿ting arKI Reportin9 by Charities.. Slatement of
Recommended Pract1￿ appli￿ble to charities Preparing thwr ar£A)unts in aL￿a)rdance with the Finanaal Reporting
St2ndard aptyicable in the UK and Republic of Ireland (FRS 1021 (Èffèthvè 1 January 20191,. Financial Reporting
Standard 102'The Finanaal Reporthg Standard applicable in the UK and Republic of Ireland. and Ihe Cornpanies
Act 21)06. The financial statements have been prepared undet the historical c￿1 convention.
The finanoal statements are prepared on a wng basis under th8 histor*ral cost convention, modiffied lo
indude certain rtems at fair value. The ffinantial statemenls are prepared in stethng which is the furKtion81
currency of the charity and rounded lo the nearest wirwj.
There are no signrfKznt areas of judgements orkey $tyJr￿s of esbmation ur￿rtainty.
Golng eon¢¢m
The trustees a55¢ss whether the use of going cOr￿M is apFryJriate i.e. whether thèrè are any matèrial
uncertainties rdaled to èvents or conditions that rnay cast signifunt doubt on the ability of the c*aritsble
company to C¢￿tinU￿ as a going ccrtxem. The trustees make this assessment in res￿Ct of a period of al least
one year frimn the date of authorisation for issue of the fmarKial statements and have wncluded th81 the
charitsblg co￿PanY has adequate resources to c(rtinue n 0￿81￿?￿￿1 exi%ten¢è forlhÈ forès8È8ble fuiure and
there are no material uncertainties atr￿￿t the tharilable company's ability to cnntinue as a ytiing o)n¢em, IFWS
they continuè to adopt the going cotKem basis ofac(ayJnty"rs in prepanng thg firw¥ial stsl¢m¢nl5.
Income
All inccthe is recognised in the Statement of Firt8neial Admiiès once the charty has entiilement to the funds, it is
probaLle Ihat Ihe iro)me will be receNed and the $M￿ftt Measu￿ ￿l3￿y.
Income frorn govemmenl and othei grants, vhther '<wf grants or 'revenue' grants, is recognised when the
tharity has enlitlenEnl lo the hJn(L%. any pèrfom)ancé cotxlit+ons attached to the grants have been mel, it is
probable that the income will be rètANéd and thè xmount can ￿ meaSUr￿j reliably and is not deferred.
Expenditure
Liabilitie5 are recognised as exwnditure as s(x)n asthere isa legal Oro￿trUCtive obligation commstbng the charity
to that expenditure, it is probable that a traN4fÈrofèeAX￿￿ ￿nefitS will ￿ required in setdement and the amount
of the obligation Can be measured Eyndrtui¢ is a¢xounted for on an acCDJa￿ basss and has been
d8ssffied under he￿lingS that aggTe9ale all c¥J¥t rdated tts the category. Where ￿$tS cannot be directty attributed
to particular headings ￿Y have all(Mxted to actsvib.es on a basis cOr￿lStent with the use of resources.
Irreo)verable VAT 15 charged against Ihè ÈxpÈnthiurn h•*lin9 forwhich Èt was incurred.
Tangible fixed a￿ets
Assets costing £1,000 or more are caFMÉalised as tsngibk fixed assets and are carried at cost. net of depreaation.
Depreciation is provided at the fouowing annual r3tes in order to vKile Off eath assèt ovèr its estimated useful life..
Long leasehold buildings 15 to 1(MJ years
Leasehold Improvements 20 years
FiYturÈs, filtings and equipment 5 years
IT equiwnenl 3 years
Puddleducks Nursery and P￿ SchocA leased the bullding from W￿tshITe Cwncil. In September 2022. IIR Nursery
)ined KiThJ AIFred Trust whts al that w.nt took over the r8masniryJ 27-year lease from Mshire Counal for nil
consideratKJn.
Taxatlon
The chaiity is ?xempl from corF(Jration tax on its thaiitatle acbvii*S.
Page114

PUDDLEDUCKS NURSERY AND PRE4CHOOL UMtTED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S
ACCOUNTING POUCIES- continued
Fund ateounttng
Unreslrided fun¢J$ can used in a￿r￿J￿￿O ?￿h the ¢haiilable obp¢tives al the disudion ofthe trustees.
Restricted funds can only be used for particular re￿nC￿ed purposes wthin the objects of the charity. Restrictions
arise when speofied by the donor or when fiJnds a￿ raised for parknJlar ￿tricted purposes.
Further explanation of the natu￿ and puw ofeath fund is induded in the notes to the finarrial stalements.
Pension costs and other postrfelirement benefits
The charitable company operates a defined contribution Fertsion Sche￿￿. Contributiorss payable to the charitable
companls pension $ch￿ne are charged to the Statement of Fina￿31 ActNibes in the peri&J to which they relale.
Financial instruments
The charity only has finan¢ial assets and finanual liabilities of a that qualfy as basic finanual ir￿trUments.
Basic finanual inslwments ￿e intsuy r￿nISed al transaLknn value and subseouenlly mèasured at their
sett￿rrent V81ue.
0gbtor¥
Trade and other debtors are recognised al the 5elUement amunt due after any trade discount offered.
Pmpayments are valued at the am￿nt prep￿ nèt ofany trade discwts dua.
Cash ¥t bank and in hand
Cash at bank and (xsh in hand inckwjes cash and short temi highty r￿U*j inveslments with a short maturity ofthree
months or less frorn Ihe date of acquisrfion or open[￿j of the depogt or simlar arr￿unt.
Creditors and provisions
Creditors and provisions are recognrsed vthere the tharity has a present obligat*M resulting from a past event that
will probably result in the transfer of fvnds to a third party and the amount due lo settle the oblig8tTron can be
measured or estimated ￿lIablY. Creditws and provisions a￿ norrnalty recognised al their ￿ttlement amwnl after
a111)wing ts any tr￿je discounts due.
DONAMNS AND LEGACIES
2025
2024
Donalions
INCOME FROM CHARITABLE ACnVITIES
2025
2024
Fees
Gtanls
128,926
236.120
197,225
139,544
Pag8115

PUDDLEDUCKS NURSERY AND PRE￿HOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
r￿te 6}
Support
sts (see
note 71
Totals
Nursery and Pr&-Stho
180,082
134.191
314.273
DIRECT COSTS OF CHARITABLE ACTivmES
2025
2024
Wages
Social security
Pensions
other Ewnployee costs inc staff trainiThJ
Educational SupF4ies
162,243
12,800
3,196
613
1,230
178.729
12,108
2.725
1.306
3,270
180 082
198.138
SUPPORT COSTS
2025
2024
Nursery and Pre-SL*tAII
134,191
124,
Support costs. induded in the above. are as follcws..
21Y25
2024
Support Staff Costs
Tethnology Cosis
Premises Costs
Other Support Costs
Auditors. remun￿at1r
76.112
1.479
32,140
18.020
6,440
80,221
2.646
17,489
19,260
124,596
Page l 16

PUDDLEDUCKS NURSERY AND PREXHOOL UMrrED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
NET INCOMEIIEXPENDITUREI
Nat incon￿<èxF￿drture) is stated after tharg1￿(CredIthng).
2025
2024
AuditDrs' remuneration
6,440
5.000
TRUSTEES. REMUNERATION AND 8ENEF￿s
B Smith. was a trustee and employed by the tharity as Nursery Manager up to 14 January 2024 an11 eamed gross
salary of £Nil.12024: £1,926) and employers pensi￿ corrtritth.on of £Nil12024". £Nill
Trustees. ¢xpènsÈs
There were no twslees. eypenses pa￿9 fr)rlhe y¢ar¢nded 31 August 2025 nor forthe yeaf ended 31 August 2024.
io.
STAFF COSTS
2025
2024
Wages and salaries
Sctial s8curity costs
Other pension costs
231,388
18.480
4.483
251.737
17.774
4,272
254.351
273.783
The Key Management Personnd of the tharity (xjnsists of the Manager and B Smilh (to date of resignation) The
total amount of emF4oyee benefits (salary, employerfs nati(N￿l insurance and empwrs pènsion eontributions)
paid to key management personnel in the yearwa5 r35.127 (2024". £33.0561.
The avewe monthly numberofemployees duruu Ihe yearwas as f(￿￿..
2025
13
2024
13
No empl¢yees ￿ceiVed emfAuments in gx¢w of £￿.[￿*).
COMPARATEVES FOR THE STATEMENT OF FINANCIAL ACTMnES
unreSt￿ted
fvnd
Restrict￿1
funds
Total
funds
INCOME AND ENtflWMENTS FROPA
Donations
Investment Inc￿
408
Charitable activities
Nursery and Pre School
336.769
336.769
337.177
337.177
EXPENDITURE ON
Charitable activslÈes
Nursery and Prtrschfyjl
322.734}
322 7341
NET INCOMEIIEXPENDJTUREI
Transfers between funds
Net mov¢m*nt In funds
14.443
14,443
Page117

PUDDLEDUCKS NURSERY AND PRESCHOOL UMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11.
¢Cth1PARATIVES FOR THE STATEMENT OF FINANCIAL AcThimES- eontlnu8d
Unrestricted
fund
Restricled
funds
Total
funds
RECONCIUATION OF FUNDS
Tot81 funds brought lonvard
37.970
37.970
TOTAL FUNDS CARRIED FORWARD
52.413
12. TANGIBLE FIXEDASSETS
Computer
equipment
Totsls
COST
At 1 September 2Q24
Addittons
1.724
1,724
At 31 August 2025
DEPRECIATION
Al 1 S¢pternber 2024
harge fot year
Al 31 August 2025
1,724
1,724
NET BOOKVALUE
At 31 August 2025
At 31 August 21r24
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2￿25
2024
Trade debtors
Amounts owng frorn group undertakiThJs
12,093
20.726
4.451
32.819
4,451
14.
CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2025
2024
Social security arKI other taxes
Other uedilors
Accruals and deferred income
5,123
2,109
21.286
2.919
28,518
14 428
Page118

PUDDLEDUCKS NURSERY AND PRE-SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S
15.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Totsl
funds
unre5th.ded
lund5
Restrided
fuThts
Fixed assets
Current assets
Current liabilities
1,724
130.652
28.518
1,724
130,652
103.858
103,858
Comparative Information in rg8pe¢t of the pr(*teding period is as follows:
2024
Totsl
nds
unrestri￿ Restricted
fijnds
funds
CuTienl
Current liabilthes
68,841
14.4281
68,841
14,428}
52,413
16.
MOVEMENT IN FUNDS
Transfers
belw*en
fvnds
Al
31.8.25
At 1.924
n lunds
Unrestricted ftjntts
52.413
51.445
103.858
Restrtcted funds
52.413
51.455
103,858
TOTAL FUNDS
52.413
51.455
103,858
16.
MOVEMENT IN FUNDS- continwl
Net movement in funds. iThJLwJed in above ￿e as fotlows:
Incoming
resouices
Resources
expended
Movement
in funds
Uftre¥tri¢ted furNI¥
General fund
365,718
1314,2731
51.445
Restricted funds
TOTAL FUNDS
365 718
314 2731
51.445
Page119

PUDDLEDUCKS NURSERY AND PRE-SCHOOL uMifED
NOTES TO THE FINANCEAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
comparati￿ infomiation in rgwt ofth? proce8ding period Is ￿ follows..
Net
movem&
in funds
Transfers
be￿en
funds
At
31.8.24
At 1.9.23
Unrestrictsd funds
General fund
37.970
14.443
52.413
Restricted funds
TOTAL FUNDS
14.443
Comparative net movement in furKls, includeil In the above are a5 follows:
InGrynirvJ
resOUr￿S
Resource8
expended
Movement
kn funds
Unre$triet$d fund$
General fund
337,177
(322.734)
14,443
R•strlct•d funds
TOTAL FUNDS
337.1TI
1322.734)
14,443
17.
EMPLOYEE BENEFIT OBLIGATIONS
The tharity operates a defined contribjtion penSIc￿ $d￿Me. The costs for the perth was £4,48312024." £4.272).
Contributions amounting to £2,109 we payable to the sd*me at 31 August 2D2512024.' Nil) aThJ are induded
thin other creditors.
18.
RELATED PAirrY OISCLOSURES
The charitable cornpany has laken advantage ofexemptKJn. under the terms of Financkal Reporhrg Standard 102
'The Finanaal Reporting Standard applicable in the UK and Republic of Ireland,. not lo disclose related party
1rydnsactior￿ with btholly owned subsKliaries vithin the grwp.
Page120