Reelstered Charity number.. 1154939
KAMELIA KIDS
(cio)
FOR THE YEAR END 31 DECEMBER 2024

KAMELIA KIDS
LEGAL AND ADMINISTRATIVE INFORMATION
Patron
Lady Emma Bamafd
Trustees
K Haffenderl (Chairl
K Thompson
P Jarman
L &nith
G Launders (Resigned 12102120241
P Byfield (Resigned 12102120241
Nursery Operations Director
S Charlesworth
Charity Number
1154939
Campany NuM￿r
CEfA)1502 Iregistered externally)
Registered Office & Principal Address
Kamelia Kids Day Nursery
Wellesley Avenue
Goring-by-sea
Worthing
West Sussex
BN12 4PN
Audltors
TC Group
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
United Kin8dom
Bankers
HSBC Bank
Warwick Street, Worthing
I Wa￿1(k Street
Worthing
West Sussex
BNII 30E
Webslte
http:/lwww.kameliakids.org.uV

KAMELIA KIDS
CONTENTS
P3ge
Trustees, Report
StateJnent of Trustees, Responsibilities
Ileport of the Independent Auditors
Statement of Financial Attivities
12
Balance Sheet
13
Cash Flow Statemenl
14
Notes to the Financial Statements
15

KAMELIA KIDS
TRUSTEES, REPORT
The Trustees, present the 8nnual report together with the financial statement5 of the charity for the year ended 31
December 2024
comply with the Charity's governing document, the Charities Act 2011 and Accounting and Reporting by Ch3rities'.
Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
Oblettlves and activitles
Objects and ulms
The objetts of the Charity are as follows=
Yo support all children particularly those with special and additional needs due to sickness, physrcal or mental
disability, poverty or social and economic circumstance5 through the provision of facilities, help and education,
including support to their families and carers, to enable them to achieve the best possible educational. developmental
and other outcomes."
Objertives, strotegie5, ondartivities
The Charity continues to fulfil its objects through the provision of eaily years learning and development to Children of
all abilities Wtthin a fully inclusive and integrated environment. The artivities continue to be provided from the
purpose-built premises in Goring by Sea and our beach hut on Gofin8 seafront.
The Early Years Foundation Stage IEYFSI is the Statutory framework for all earty yearfs providers in England and sets
the standards thai all early year'5 providers must meet. Ofsied regtslate and inspect all early yearfs providers against
the safeguarding and welf8re requirements arbd areas of learning to determine how well children are kept safe and
healthy.
Kamelia Kids pedagogy focu5es on providing an inclusive and rich leaming environment to prepare children for lrfe in
the twenty first century. Moreover, it aspires to give children the best start in life and to help them grow and develop
into emotional￿ healthy individuals. Kamelia Kids curriculum is guided by the four overarching principles of the EYFS..
Unique child
Positive relationships
Enabling environments
Learning and developing
Careful thought is given to inform our enabling environments lindoors and outdoorsl. to provide resources, activities,
and learning opportunitie5 to meet each child'5 tjnique requ1￿mentS, our curriculum is very flexible and responsive
to follow children's interests and those totally unplanned leaming opportunities that sometimes come out of the blue,
such a5 It unexpectedly snowin& etc!
Play is at the core of learning, together with plèy-based experiences. We have designed our curriculum to encourage
children to learn. develop and flourish through explorin& experiencing, creating, diKoverin& relating to, an
interacting with the world around ihem.
Assessment continues to play an important part in helping edtjcators to recognise children's progress and understand
their needs with educators spending more time Énteracting with the children. Activities and experiences are planned
that support children to move forward, knowing each child's level of achievement and iriterest, and then shaping
teaching and learning experiences reflecting thai knowledEe. Particular attention has been focused on continuing lo
provide support Strategies and activities to enable children to self and co-regulate.

KAMELIA KIDS
TRUSTEE5' REPORT
Public benefit
Activities undertaken to further
vblic benefit
The truslees confirm that they have complied with the requirements of section 17 of the Charities Art 2011 to have
due regard to the public benefit guidance pijblished by the Charity Commission for England and Wales.
Achlevements and perfomiance
Kamelia Kid5 were delighted that Kay Haffenden, Chair of Trustees was 3warded with the British Empire Medal for
services to Early Years, in the King's New Years Honours 2025.
The Quality Improvement and BLtsiness Action Plan for 2024 focused on enhoncing standards for quality learning and
care and improving the outcomes for children and staff with the top three priorities being..
Children's Speech and Language
The Early Years Talk Boost programme which ran throughoLrt 2024, proved Successful. The programme worked
specifically with children whose speech and language were not at the experted stage of development, including
those with EAL IEnElish as an Addttional Languagel- All the children who took part were assessed at the start and
end of the programme so that improvements could be measured. Not only dFd their speech and language improve
but their sharing and turn taking skills improved too.
Learning and Development
The focus was on thildren'5 development and leamin& bow this is best 51JPPOrted by 5t3rting from the child. and
then matching interactSons and experiences to meet the child's needs. Staff knowledge of their ke¥ children and
all the children in ihe room has been progressed 50 that they are confidently able to plan specific 8Ctivities and
provide opportunitie5 to further the chÉldren's learning.
This includes how we observe, asse55 and plan for children. using this information to understand how a child 15
developing, learning, and 8rowin& and then planning the next steps forthe educators in supporting and extending
the learning. We ￿Sed a variety of monitoring tools to enhance our proces5 of assessing and planning for children's
development.
The toddlers, garden had a freestanding wooden Adventure Tower installed designed to help children develop a
range of physical and cognitive skills and help the children build resilien￿. confidence, and cope with mixed
emotions. A large lJe5poke sand pit was also bijilt in the toddlers, garden which is ideal for sensory play alongside
development of fine and gross motoi skills.
The baby garden has benefitted from the addition of an a8e-approprrate mud kitchen ideal for heuristic play.
NurseryTeam
Tiaining and development are a key focus. A contintjously improving nursery needs continuing professional
development for all educators and the sUPPOrt team. We know that a team who are motivated and supported to
continuously raise their skills and Qualification level to level 3 and beyond improves outcomes for children and
support5 Staff retention and career pro8ression.
The first half of 2024 saw the nursery facing significant challenges to recruit suitably qualified staff to keep pace
with the continued growth in occupancy. However. the second half of 2024 saw an irnprovement in recruiting
5Ultably experienced and Qualified Staff. Using inclusion funding enabled the nursery to boost its staff levels by
bErrotr5ratrt￿Ppuf￿InS room s
oena
Ildren Inc
uding
ose
with SENO to be fully sijpported and induded.
Early Years Pupil Premium IEYPPI has been used to employ a Spanish spe8king member of staff to introduce
Spanish into the children's learning experience. This is proving very popular and sutcessful among the pre-school
children.

KAMELIA KIDS
TRUSTEES, REPORT
Kamelia Kids 100% succe55 rate with its Apprenticeship programme for both level 3 IApprenticeshipl and level 5
(Leadership and Management) continued into 2024. ensuring we have a great team of strong educators that are
equipped with the skills, knowledge, and patience to gain the best understanding of each child and their needs.
provided high quality professional development content, written by industry specialists, to increase practitioner5
deep subject knowledge across the core areas of Communication and Language. Earfy Mathematics and Personal
Social Educational Development. This has increased theeducatorfs knowledge across the areas ofcontent covered
and their confidence in their role.
We currentty employ two Early years Teachers.
We are focusing on staffs. health and well-being: a healthy team leads to a better work life balance arkd a greater
experience for all at nursery, and ultimately better care for our children. For some years now Kamelia Kids has
provided an Employee Assist Programme for the staff to access free confidential support service5. In May 2024
we were able to upgrade to include several additional features including access to a GP consultation.
The special education81 needs and disabilities ISEND} team has continued rts much-needed work with the SEND
children and their families. Approximately 18% of the total children on register have SENO needs. The SEND team have
continued to use the "Graduated Approach" of SEN support to assess the needs of the chilijren, provide appropriate
support and implement a continuous cycle of assessment as the needs of these children develop and change. During
most of 2024 there were 13 SEND children with Educational. Health and Care Plans IEHCPI. The proportion of our
children experiencinE a rar¢Be of milder educational need5 and behavioural difficulties such as poor verbal
communication skills, reduced rnobility. or struggle to understand. express their emotions or make confident,
independent choices, with challenging behaviour ensuing, ha5 remained at 13%. Althgugh, since the introduction of
Funded Entitlement for children aged over 9 months, we are noticing that emer8ing concerns are being raised earlier.
The remaining 69% are'main5tre3m' children.
The CCTV system installed in the previous year has been an important factor in enhancing the security and
safeguarding of ihe children and the reviewing of practice has facilitated the developmenl of practice, policie5 and
procedures during 2024.
The Charity Discretionary Discount ICDD) used to support families with the cost of part or all the nursery fees andlor
cost of hot lunch￿ on a temporary or ongoing basis depending on the circumsrances of the child continues to be
invaluable to our families during the ongoing £ost of living difficulties. By offering this charitable discount we can be
sure that children with vulnerable backgrounds andlor living in households experiencing financial difficulty are able to
attend nufsery sessions, get a hot meal. be cared for in a safe environment and provided with some gtability and
continuity in their lives. During 2024 the Charitable discretionary discount given increased to £68k12023 £42kl, with
an expectation that the CDD given during 2025 will increase to £75k.
The nursery is regulated by OFSTED and currently ha5 an OFStED rating of 'Goorf in all areas.
Financial review
Restricted Funding receNed during 2024 from BBC Children in Need ICINI for the SENDCO projett was E15K with
continuing commitment of E25k over the next 2 year5.
The Eovernment funded DÈs8bility Access Fund IDAFI and Early Years Pupil Premium IEYPPI amounted to E8.8k
and £6.4k respectively in 2024. The DAF funding is to help nurseries make reasonable adjustment5 Within their
provision to support children with a di53bility and h35 been used to purchase educational equipment and
resource5. provide specialist training for staff and the fitting of acoustic panels to reduce echo and absorb sound
within the rooms. The EYPP is a government program that provides additional funding to early years providers to
hel
su
ort disadvanta
ed2 3and4-
ear-olds. The fundin
has been used to enhance learnin
ex
eriences and
improve the quality of care and education forthese children through for example. the employment of our Spanish
educaior and the purchase of extra resource5 and equipment.
We have not carried out any major fundraising and brd writing and hen￿ have not used the services of the
Fundraising con5uliant throughout 2024. The Trustees designated Capital Improvement fund has been used for
major m31ntenance and refurbishment projects e.g.. the upgrading of the main kitchen to improve safety. hygiene
and efficiency.

KAMELIA KIDS
TRUSTEES, REPORT
Local fundraising and donation 5UPPOrt for 2024 was £6.7k with the Sussex British Owners Motorcycle club
increasing their 3nnual (Jonation to ES
Total income from activities has increased by 24% to £1.427.639 in 202412023 £1,155,611) with net income for
Staff salaries continue to be our main expenditure as we strive to retain quality staff and sUPPOrt their wellbeing.
Our programme of improvefflents to the nursery environment to enhance security. safety. and resources is also
continuing to ensure Kamelia Kids nursery retains its high occupancy levels.
Unrestflcted reserves not invested in property ai 315t December 2024 increased to £527,08512023 £377,617) of
which £61.193 12023 £34,453) was invested in fixtures and equipment. Currently the level of free reserves
(including designated funds) is £465,89212023 £343,164)-
Policy on reserves
The Trustees have reviewed their policy. considering guidance by the Charity Commission. so as to establish an
acceptable level ot resejves.
Based on six months runningcosts, the aspiration of the Trustees is to hold sufficient unrestricted fund5 riot tommitted
or invested in tangible fixed assets I'the free reserves'l held by the Charity. This amounts to approximately £548k,
currently the level ol free reserves is £465.892 12023 £343.1641. The trusteeg continue to monitor this closely to
safeguard the 'free reseNes' whilst continuing to maintain the charity'5 mi55ion alongside a progfamme of
enhancement to the nursey in tern75 of educational and staff resource5 and infrastructure.
Going concem
Kamelia Kids has continued to grow its occupancy during 2024 and ha5 a waiting list going into 2026forthe baby room.
With the free reserves now standing at £465.892 the Trustees are confident that Kamelia Kids will continue to flourish
into the future.
Plans for future periods
Aims und key oblertivesforfuture periods
Nursery improvement plan 2025
The key priority for 2025 is to focus on the changes to the Statutory Framewort for the Early Years Foundation Stage
to be implemented in September 2025, which includes:
Safer recruitment
Safer eating
Safeguarding training
Paediatrics first aid
Whistleblowing
Children's privary
Safeguarding minor changes
ongsi
Is we are going
Review our observation, a55e5sment and planning cycle, with the aim of ensuring that we have a sequenced
curriculum, that 5UPPOrts children's development and scaffolds learning.
Introduce supervised loothbrushing following the SLiperv15ed toothbrushing programme being rolled out in early years
settings, helping children aged between 3 and 5 years old to develop positive brushin8 habits.

KAMELIA KIDS
TRUSTEES, REPORT
The capital improvement spend approveo by the Trustees for 2024 was used to upgrade the main kitchen with the
remaining projects, e.g., refurbishrnent of the staff and visiior toilets, and transformation of the existing pre-school
kitchen into a children's kitchen. due to be completed in 2025. The pre-school sensoiy room will recelve a makeover
New projects for 2025 include the lease of a small van for beach school and other Olttings, the upgrade of some of the
internal doors to improve safety and secuiity. refurbishment of the baby room nappyltoilet area and conversion of an
unused toilet area into the Finance and HR office.
Trustee5 and officers
The trustees and officers serving during the year and since the year end were as follows..
Trustee5'.
P R Jarman
L Smith
G Launders I￿51gned 1212120241
K Thompson
K Haffenden
P 8yfield (resigned 12121241
D Calderwood (appointed 1212120241
Structurei BoveYnan¢e and management
Noture of governing document
The Charity became a Charitable Incorporated Organisation ICIOI with a revised Constitution and B new charity
number111549391 in December 2013. For accounting purposes, the transfer was effective from 1st January 2014. A
year laierthe Charity amended its objects and adopted the working name Kamelia Kids. In December 2019 the working
name of Kamelia Kids was adopted as the legal name of the Charity.
Recmitment ond oppointment of trustees
Tlustees are elected and removed by the Board of Truslees. The maximum number of Trustees shall be 9 and the
miriimum shall be 3.
The Trustees who served durin8 the year are listed on the legal and acSministr3Tive page. The Trustees at the date of
approval of the Financial Sl8tements remain the saffle as those listed on the legal and administrative page.
Induction and truining oAtn15tees
Pr05pertive Trustees ale invited to the nursery and shown the range of acttvities that the Charity provides, and they
are also invited to attend a Trustees meeting. Once appointed Trustees undergo relevant induction training including
a welcome pack.
The Boartl of Trustees continlte to look to recruit new truslees Wlth relevant skills.
Organi50tionalstructure
appropriatel. The TfiJSiees delegare overall (lay-to-day management of the organisation to the Nursery Operation5
Director. The Finance Manager and the two joint Deputy Nursery Managers all report directly to the Nursery
Operation5 Director.
The Nursery is regulated by OFSTED.

KAMELIA KIDS
TRUSTEES, REPORT
Financial instruments
Objertlves ondpolicies
he char1ty.o￿-ha5 f￿8￿£1￿￿85$￿?F1d lTrftan£itil lTrtibilitte>ef a-kTrA&thatrqtfftlTrfy-atrba5Trc.¥tnw￿Ia4As1r￿rn￿ntfr.-8asiE
financial instruments ère initially recognised at tcansaction value and subsequently measured at their settlement value
apart from bank loans which are subsequently measured at amortised c05t using the effertive interest method.
Disclosure of Information to auditor
Each Trustee has taken steps th3t they ought to have taken as a trustee in order to make themselves aware of any
relevant audit information and to establish that the charitls auditor 15 aware of that information. The trustees confirm
that there is no relevant information that they know of and of which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on 19th June 2025 and si8ned on its behalf by-
K Haffenden
Chair and Trustee

KAMELIA KIDS
STATEMENT OF TRU5TEE5' RESPONSIBILITIES
The Irusiees are responsible for piep3ring the trustees. report and the financial statements in accordance with United
Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice) and appliiable law and
re
ulations.
The law applicable to charitie5 in England and Wales requires the trustees to prepare financial statement5 for each
financial year which give a true and fair view of the situation of the charity and of the incoming resources and
pplication of resources of the charity for that period. In preparing these financial statements, the trustees are
required to..
Select suitable accountinE policies and apply them consistentlv-
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements: afid
prepare the fir)ancial statements on the going concern basis unless It is inappropriate to presume th3t
the tharitable company will continue in busirbes5.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accurary at
ny time the financial position of ttie thartty and to enable them to ensure that the accounts comply with the Charitie5
Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They are a150
responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and
detection of fraud and other irregularities.
Approved by the tru5tee5 of the charity on 19th June 2025 and signed on it5 behalf by:
K Haffenden
Chair ènd Trustee

KAMELIA KIDS
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS
We have audited the financial statements of Kamelia Kids I'the charitable incorporated or8anis3tion'l for the year
ended 31 December 2024 which compiise the Statement of Financial Activities. the Balance Sheet, the Cash Flow
Statement and notes to the financial statements. includin&a summa
of si
nificant accountin
olicies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financi31 Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland Iunited Kir)8dom Generally Accepted Accounting Practice}.
In our opinion, the financial statements:
give a trve and fail view of the state of the charitable incorpoiated organysation affairs a5 at 31 December
2024 and of its incoming resources and application of resources for Ihe year then ended;
have been properly prepared in accordance with Unr¢ed Kingdom Generally Atcepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audr( in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit Df the
financial statements section of our report. We are independent of the charity in accordante with the ethical
requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these fequirements. We believe that the
udit evidence we have obtained 15 sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
We have nothing to report in respect of the following matters in relation to which the ISAS IUKI reqLFire us to ieport
to you where..
the Trustees. use of the going concern basis of accounting in the preparation of the financi31 statements IS
not appropriate- or
the Trvstees have not disclosed in the financial statements any identified material uncertainties that may cast
significant doubt aboLrt the charitable incorporated organisations ability to continue to adopt the going
concern basis of 3ccounting for a period of at least twelve months from the date when the financial
Statements are authorised for issue.
Other information
The trustees are responsible for the other information. The other information comprises the information included in
the trustees. annual report, otherthan the financial statements and our audilorfs report thereon. Our opinion on the
financial statements does not cover ihe other information and, except to the extent othe￿ise explicitly stated in our

KAMELIA KIDS
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS
In connection with our audit of the financial statement5, our responsibility 15 to read the other information and. in
doing so, consider whether the other information is matefially inconsistent wlth the financial statements or our
inconsistencies or apparent material mÈsst3teFnents, we are required to determine whether there is 3 material
misstatement in the financial statements or a material mrsstatement of the other informètion. If, based on the work
we have performed. we conclude that there is a material misstatement of this other information. we are required
to report that fact.
We have nothing to report in ihis regaid.
Oplnlon5 on other matters prescribed by the Charities Act 2011
In our opinion. based on the work undertaken in the course of the audit=
the information Biven in the trustees. report fow the finanaal year for which the financial statements are
prepared is consistent wtth the financial statements- and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by ex¢eptlon
In the light of our knowledge and understsnding of the charitable incorporated organisation and its environment
obtained in the course of the audit, we have not identified material mi55t3tements in the Trustees. report.
We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires
us to report to you if. in our opinion:
adequate accounting reo)rds have not been kept. or returns adequate for our audit have not been received
from branches not visited by us.. or
the financial statements are not in agreement with the accounting record5 and returns,. or
certain disclosures of tru5tees' remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit.
Responsilmlities of trustees
As explained more fully In the trustees. responsibilitie5 Statement. the trustees are responsible for the preparation
of the financial statements and for beFng sètisfied that they give a true and fail view, and for such internal tontrol
as the trustees determine is necessary to enable the preparation of financial stJiements that are free frorn material
misstatement, whether due to fraud or error.
In preparing the financial statements. the trustee5 afe responsible for assessing the charitsble incorporated
organisation's ability to continue as 3 going concerr), disclosing, a5 applicable, matter5 related to 6oinB concern 3nd
siA*thtr8oin&eoneefTrbasi*oPattotffttin
qvid8teth*ch3ritableincorpora
or&3nisation or to cease operations. or have no realistic atternative but to do so.

KAMELIA KIDS
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS
Avditorfs responsibilitiesfor the audit of the financial statements
material misstatement, whether due to fraud or error, and to issue an 3uditorfs report that includes our opinion.
Reasonable assurance is a high level of assurante. but is not a guarantee that an oudit conducted in accordance
with ISAS IUKI will always detea a mateiial misst8temeni when it exists. Misslatements can arise from fraud or
error and are considered material if, individually or in the aggregate, theycould reasonably be expected to influence
the economic decisions of u5er5 taken on the ba515 of these financial statements.
Irregularities, including fraud, are instan￿$ of non-compliance wiih13ws and regulations. The extent to which our
procedures are capable of detecting Trrfegularities, including Fraud, is detailed below.
A further description of our responsibilities for the audit of the financial Statements is located on the Financial
Reporting Council's website èt: https:Ilwww.frc.org.uVOur-WorVAuditlAudit-and-assurancelStandards-and-
guidancelstandards-and-guidance-for-auditorslAuditors-responsibilities-for-aLFditlDestription-of-auditors-
responsil)ilities-for-audit.aspx. This description form5 part of our auditor's report.
Extent to which the audit was considered capable of detertlng irreBularities, including fraud
The objectives of our audit, in respect to fraud, are: to identify and 355es5 the risks of material mi55tatement of the
financial statements due to fraud,. to obtain sufficient appropriate audit evidence regarding the assessed risks of
material misstatement due to fraud, throuEh designing and implementing appropriate responses- and lo respond
appropriately to fraud or suspected fraud identified during the atjdit. However, the primary responsibility for the
prevention and detection of fraud rests with both those charged with governance of the entityand its management.
Our approach was as follows..
We identified areas of laws and regulations that could reasonably be expected to have a mateiial effect on
the financial statements from our general commercial and sector experience. and through discussion with
the directors and other management las required by auditin8 Standafdsl. and discussed with the directors
and other management the policies and procedures regarding compliance with laws and regulations,.
We identified the following areas as those most likely io have such an effect.. health and safety,. General
Data Protettion Regulation IGDPRI,. Ofsted.. Food Standards Agency: fraud: bribery and corruption and
employment law. Avditing stand3rds limit the required audil procedures to identify non-compliance with
these laws and regulations to enquiry of the trustees and other management ar¢d inspection of regulatory
and legal correspondence. if any.
We considered the legal and regulatory fr8meworks directly applicable to the finanual statements
reporting framework IFRS 102 and the Charities Act 20111 and the relevant tax compliance regulations in
the UK:
We considered the nature of the charitfs operations, the control environment and business performance,
intluding the key drTvers lor management's remuneration-
indications of non-compliance throughout the audit-
We considered the procedijres and controls that the charity has established to address risks identified, or
that othe￿iSe prevent. deter and detect fraud,. and how senior management monitors those programrnes
and controls.
io

KAMELIA KIDS
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS
Based on this understanding we designed Our audit procedures to identify non-compliance with such laws and
fraud risk. These procedures included.. testing manual journals,. reviewing the financial statement disclosures and
tesling to SlJPPOrting documentation,. performirig analytical procedures; and enquiring of management, and were
designed to Provide reasonable aSSLirarice that the financial statements were free from fraud or error.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have deterted some
material misstatements in the financial statements. even though we have property planned and performed our
audit in accordance with auditing standards. For example. the further removed non-compliance with laws and
regulations lirregularitie51 15 from the events and transactions reftetted in the financial statements, the les5 likely
the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding
irregularities occurring due to fraud rather than error. as fraud involves intentional concealment, forgery, collusion,
omission or misrepresentation. We are not responsible for pieventing non-compliance and cannot be expected to
detect non-compliance with all laws and regulations.
Use of our report
This report is made 501ely to the charitable incorporated organisation's members. as a body. in accordance with
Charities Act 2011. Our audit work has been undertaken so that we might state to the chafltable incorporated
organisation's members those matters we are required to State to them in an auditorfs report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other tha
the charitable incorporated organisation and the charitable incorporated organisation's members as a body, for our
audit work. for this report, or foi the opinions we have formed.
TC Gr0￿p
Mark Cummins FCCA FCIE Isènior Statutory Auditor)
for and on behalf of TC Group
Statutory Auditors
Office.. Sussex
li

KAMELIA KIDS
STATEMENT OF FINANCIAL ACTIVfflES
FOR THE YEAR ENDED 31 DECEMBER 2024
tritte
funds
funds
INCOME FROM:
Notes
Donations and leÈacies
Charitable activities
Other trading activities
Investment income
s￿44
1,368,914
1,128
20.537
500
15.870
15.146
21.414
1.384.060
1,128
20.537
18,733
1,126,255
328
7,168
3.127
1,155.611
Other income
Tolal income
1,396,623
31.016
1,427.639
EXPENDITURE ON:
Raising funds
Charitable activities
3,440
1.249.907
1.253.347
3.440
1.280.589
1.284,029
6,236
1,146,520
1.152.756
30.682
30.682
Total expenditure
Net incomellexpenditurel
143.276
334
143,610
2.855
Transfer between funds
17
Net movement in funds
143.276
143,610
2.855
Fund balances brought foiward
17
636.938
15.323
652.261
649.406
Fund balances tayried forward
17
780.214
IS.657
795,871
652,261
All income and gains for the year are recognised above. All of the above activities are classed a5 continuing.
12

KAMEUA KIDS
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
FIXED ASs￿s
Tangible asset5
12
314.322
293,774
314,322
293,774
CURRENT ASSET5
Debtors
Cash at bank and in hand
13
11,293
790,845
802,138
6,772
570.893
577,665
CURRENT LIA8IUTIES
Creditors due within one year
14
1293.645}
1186.7981
NET CURRENT ASSETS
508,493
390.867
TOTAL ASSETS LESS CURRENT
LIABILITIES
822A15
689,921
LONG TERM LIABILITIES
Creditors due after one year
15
126.9441
132.3801
NET ASSETS
795071
652,261
REPRESENT£D BY:
17
RESTRICTED FUNDS
15,657
15,323
UNRESTRICTED FUNDS
General funds
Designated funds
527.085
253.129
377.617
259,321
780.214
636.938
795.871
652,261
The notes on pages 15 to 25 form part of these financial statements
The accounts were approved by ihe Board of Trustees and signed on their behalf by..
en
ai
Date..
Charity number- 1154939
Company Number- CE001502 Iregistered externally)
13

KAMELIA KIDS
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activities:
Net income forthe year
Adjustments for..
Depreciation charges
Interest received
Ilncreaselldecrease in debtors
Increase in creditors
143,610
2.855
12
21.646
{20.537)
{4,521)
106.739
19,051
{7,1681
40
43.881
13
14
Net cash provided byllused In) operatlng
activities
246.937
58,659
Cash flows from Investlng activities:
Interest received
Purchase of tangible fixed assets
Net cash uspd in investing attivities
20.537
142.1941
7,168
113,0431
12
{21,6571
15,8751
Cash flows from fln8ncing activities:
Repayment of loans and borrowing5
Net cash used in financing artlvltles
15
15.328}
15,1981
{5,3281
15,1981
Increase/ldecreasel in cash and cash
equivalents in the year
Cash and cash equivalents at the beginning of
the year
Cash and cash equivalents at the end of the
year
219,952
47,586
570.893
523,307
790,845
570,893
Analysls ol net cashlldebtl
At31
December
2024
At l Januar¥
2024
Cash flow
Cash at bank and in hand
570,893
219,952
790,845
14

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
STATUTORY INFORMATION
The charity is a charitable incorporated organisation, incorpDrated in England and Wale5 under the Charities
Att 2011. The address of the registered office is provided in Reference and administrative detai15. Details of the
charity's operations are provided in the Report of the Trustees.
The principal place of business 15:
Wellesley Avenue
Goring By Sea
Worthing
West Sussex
BN12 4PN
ACCOUNTING POLICIE5
2.1 Basls of accountlng
The finaneial statements have been prepared under The Charities Art 2011 and in accordance with the Charities.
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK IFRS 1021 leffective l January 20191- Charities SORP IFR51021,
and The Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021.
The charitable incorFY)rated or8anisation meets the definition of a public benefil entity under FRS 102. A55ets
and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant
accounting policy.
After reviewing the charity's forecasts and projection5. the Trustees have a reasonable expectation that the
ch3rity has adequate resource5 to continue in operational existence for the foreseeable f￿vre. The charity
therefore continues to adopt the going concern basis in preparing its financial statements.
There are rm) material uncertainties about the charity'5 ability lo tontinue as a going concern.
The financial statements are p￿pared in sterlin& which is the funttional currency of the charity. Monetary
amounts in these financial statemenls are rounded to the nearest pound.
2.2 Income
All income is recognised once the charity has entitlement to the income. it is probable that the income will be
received and the amount of the intome receivable can be measured reliably-
Donation5 and legocie5
Donations are recognised when the charity has been notified in writing of both the omovnt and settlement
date. In the event that a donation is subjert to conditions that require a level of performance by the charity
before the charity is entrtled to the funds, the income is deferred and not recognised until either those
probable that these conditions will be fulfilled in the rewrting period.
Gmnts receivable
Grants are recoenised when the charity has an entitlement to the funds and any conditions linked to the grant5
have been met. Where performance condttions are attache¢J to the grant and are yet to be met, the incorne is
recognised as a liability and included on the balance sheet as deferred income to be released.
Is

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
2 ACCOUNTING POLICIES ICONTINUEDI
In
Gifts in kind are recognised in diffe￿nt ways dependent on how they are used by the charity:
lil Those donated for resale produce income when they are sold. They are valued at the amount actually
realised.
lill Those donated for onward transmission tD beneficiarie5 are included in the Statement of Financial Artivities
as incoming resources and resources expended when they are distributed. They are valued at the amount the
charity would have had to pay to acquFre them.
liiil Those donated for use by the charity ttself are included when receivable. They are valued at the amount the
charity would have had to pay to acquire them.
2.3 Empenditure
Expenditure is acc¢)unted for on an accruals basis with irrecoverable VAT included with the item to which it relates.
ReduntlanLry and tefmination ptyments are charged to the Statement of Financial Aclwiries on an accru31 basis.
Governance tosts include those costs associated with meetingthe constitutional and statutory requirement5 of the
charity and indude the audit fees and costs linked tothe strategic management ofthe charity.
All costs are allocated between expendrture categorie5 and departments on a basi5 designed to reflect the use of
the resource. Costs relating to a particular activity are all(Kated dI￿rtty.
2.4 Taxation
The charity is conSide￿d to pa5Sthe tests set out in Paragraph I Scheilule 6 of the Finance Act 2010 and therefore
it meets the definition of a charitable incorporated organisation for UK corporation tax puiposes. Accordingly. the
tharity is potentiallyexempt from taxation in respect of income ortapital gains ￿ceiVed within cateEoriescovered
by Chapter 3 Part 11 of the Corporation Tax Act 2010 or5ettion 256 of the Taxation of Chargeable Gains Acl 1992.
to the extent that such income or gains a￿ applied exclusivety to charitable purposes.
2.5 Tangible fixed assets and depreaation
Tangible fixe(J assets other than freehold land are stated at cost less depreciation. Depreciation is provided at
rate5 calculated to write off the cos1 less estimated residual value of each asset over its expected useful life as
follows..
Freehold property
-10% straight line
Leasehold buildings, extensions and alterations -Period of lease199 years from 11.09.19781
Property improvements
-15% straight line
Equipment
-20% straight line
Computer equipment
-25% straight line
2.6 Cash at bank and in hand
Cash at bank and cash equivalents a￿ basic financial assets and include deposits held at call wtth bank5.
16

KAMELIA KID5
NOTESTO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
2 ACCOUNTING POLICIES IcowfiNUED}
2.7 Crèditors and provisions
Creditors and provisions are recognised where the tharity 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.
2.8 Borrowlngs
InteTest-bearing borrowings a￿ initially recorded at fair value. net of transaction costs. Interest-bearing
borrowings are subsequently carried at amort15ed cost, wth the dtfference between the proceeds, net of
transaction costs. and the amount due on redemption being recogni5ed a5 a charge to the Statement of Financial
Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective
interest method and is included in interest payable and similar charges. Borrowings are classified as current
liabilities unlessthe charityho an unconditional right to defer settlementof the liabilityfor at least twelve months
after the reporting date.
2.9 Debtors
Trode and other debtors are recognised at the settlement amount due.
2.10 Lease and hire purchase commitments
Asset5 held under finance leases and hire purchase contracts are capitalised in the balance Sheet and depreciated
over their expecied useful lives. The interest element ol lea5in8 payments represents a constant proportion of the
otststsnding capital.
All other leases are regarded as operating leases and the payments made under them are charged to the
Statement of Financial Artimties on a straight-line basis over the lease term.
2.11 Fund accountlng
General funds and unrestricted funds are available for use at the dIs￿tIOn of the Trustees in furtherance of the
general objecrives of the charity and have not been designated for other purpose&
Designated funds comprise unrestrtrted funds that have been set aside by the Trusiees for particular purposes.
The aim and use of each designated fund is set OLrt in note 17 to the financial statements.
Restricted funds are funds which are to be used in accordance with specifft restrictions imposed by donors or
which have been raised by the charity for particular purtrt)ses. The c05t of rdi5ing and administering such funds are
char8ed against the specrfic funds. The aim and use of each restritted fund is set out in note 17 to the financral
statements.
2,12 Critical accounting estimates and judgements
In the applicatiorb of the charitrfs accounting wlicies, the trustees are required to make judgements, estimate5
and assumptions about the ¢arwnE amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experiente and other factors that are
tonsidered to be relevant. ktual result5 may drfferfrom these estÉmates.
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 5tstements.
17

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
TAXATION
The charitable inco
rated com
an
15re
istered as a charit
nder Part 11 of the Corporation Tax Act 2010.
and all of its income falls wi
hin
INCOME FROM DONATIONS AND IEGAaES
Unrestricted
Restrirted
Total
2024
Total
2023
Indtviduals
431
70
501
1,572
BBC ChilLlren In Need
IS.￿0
15,000
5,000
West Sussex County Council
800
800
Henry Smith
5,000
Co-op Community Fund
Sussex 8ritish Motorcycle
Owners Club
2.995
5.000
5,000
3,500
Trusts
500
Giftaid
113
113
166
Total
5.544
15.870
21.414
18,733
INCOME FROM OTHER TRADING AcfiviTIES
Unrestricted
Restrfcted
Total
2024
Total
2023
Other fundraisinB
1,128
1,128
328
1,128
1,128
328
INCOME FROM INVESTMENTS
Unrestritted
Restricted
Total
2024
Total
2023
Interest and dividends
20.537
20,537
7,168
18

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
INCOME FROM CHARITABLE ACTiVITIE5
Unrestricted
Restricted
Total
2024
Total
2023
Nursery fee income
1,368,914
15,146
1,384,060
1,126,255
OTHER INCOME
Unrestrlrted
Restrirted
Total
2024
Total
2023
Sundry receipts
500
500
3.127
ANALYSIS OF EXPENDITURE
Staff iosts
Depreciation
Other
costs
Total
Total
2024
2023
Cost of raising funds-
Fundraising
Total cost of raising funds
3.440
3,440
6,236
6,236
Charitable expènditure..
Premises
Nursery expenses
Support and 8overnance
cost5
Total chèritable expenditure
20,999
919,152
21,646
77.040
126,707
119,685
1,045,859
138.151
904,179
88,427
26,618
115.045
104,190
1.028.578
21,646
230.365
1.280,589
1.146.520
Total expendlture
1.028.578
21,646
Z33.805
1,284,029
1.152,756
Analysis of support and governance ￿$t$.
Total
2024
Total
2023
Governance costs..
Auditors. remuneration for audit services
Total governance costs
8.640
8,640
8,400
8,400
ort costs-.
Legal and profe55ional lees
Staff wage5, national insurance and pension
Finance costs
Other svpport Costs
Total support and governance costs
8.626
88A27
1,597
7,755
115,045
12.546
75,312
1,193
6,739
104,190
19

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2024
io
STAFF COSTS
e average monthly headcount during the year expressed as full time equivalents was as follows-
2024
Number
2023
Number
Direct Staff
Support Staff
37
33
41
36
The aggregate payroll costs for the year were as follows-
2024
2023
Wages and salaries
Social security costs
Other pension costs
954,492
58,853
15,233
815,186
49,220
13,670
1,028,578
878,076
No employee re￿ived salary and benefrts exceeding f 60,￿0 {2023.' none).
None of the Trustee5 received any remuneration or other benefits from the chority or any connected body. No
Trustees12023'. 11 had expen5e5 reimbursed during the year12023.' E711.
The Trustees consider the key management personnel of the charity to consist of the Nursery Operations
Director. The Finance Manager. and two Deputy Nursery Managers. The total employee beTrefit5 of the key
management personnel of the charity We￿ £163.29912023: £158.7601.
20

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
li
COMPARATIVE STATEMENT OF FINANaALACTIVITIES- 31 DECEMBER 2023
Unrestrirted
funds
Restrirted
funds
Total 2023
INCOME FROM..
Donation5 and legacies
Charitable activities
Other trading aclivsties
Investment income
Other income
Total Income
5.198
1.110.303
328
7.168
3,127
1.126.124
13.535
15,952
18.733
1.126.255
328
7.168
3,127
1,155,611
29.487
EXPENDITURE ON:
Raising lunds
Charitable activitie5
6.236
1,125,309
1,131,545
6.236
1,146,520
1,152,756
21.211
21.211
Total expenditure
Net Incomellempenditurel
Tr3n5fers between furTds
15.2411
8.276
2.855
2.735
12,7351
Net movement in fund5
12,6861
5.541
2,855
Fund balances brought forward
639,624
9.782
649,406
Fund b3lancÈs 3t tarried forward
636,938
15,323
652,261
21

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12
TANGIBLE FIXED ASSETS
& Buildings
Equipfflent
Cost
At l January 2024
Addition5
718.540
251,641
970.181
42,194
42,194
At 31 December 2024
718.540
293,835
1,012,375
Depreciation
At l January 2024
Charge for the year
At 31 December 2024
459,219
6.192
217,188
15,454
232.642
676,407
21,646
698.053
465,411
Net book value
At 31 December2024
253,129
61.193
314.322
At 31 December2023
259,321
34,453
293,774
Included in the totsl net book value of larbd and buildings is £4,50012023 £6.0001 in respecr of freehold
property and £248.62912023.' £253,321) in respect of leasehold property.
13
DEBTORS
2024
2023
Trade debtors
710
I,oio
5,762
6.772
Prepayments
10,583
11.293
22

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14
CREDITORS
2024
2023
Trade creditors
5.666
6,37
Other t3xation and social security
Other creditors
15.193
12,031
227,968
125,957
37.160
Accruals
39,430
Bank loans
5,388
5.280
293.645
186,798
Included within other creditors is (leferred income lotalling £206.30312023.. £107.4651. £196,30312023'.
£97,465) represents nursery fees received in advance relating to January 2025. £I0,￿oI2023. £10,000)
relates to Children ir) Need donation.
15
CREDITORS: due after oneyear
2024
2023
Bank loans
26.944
32,380
26,944
32,380
The loan relates to a 8ounce Bank Loan which had 3 start date of IS July 2020. The loan is repayable over 10
yeors. No interest was charged in the first 12 months, the applicable interest rate following this period is
2.5%.
16
OPERATING LWE COMMITMENTS
2024
2023
Falling due wtthin one year
Falling due between two and five years
I,ooi
2,620
1.715
2,716
2,620
The amount expenses to the Statement of Financial Activities during the year in relation to operating leases
was £96812023: £1,208).
23

KAMELIA KIDS
NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17
SUMMARYOF FUND MOVEMENTS
Balance at I
January 2024
Income
Expendtture
Transfer
Balance at 31
December2024
Unrestrirted funds
General fund
Designated funds
Capital reserve
377.617
1.396.623
11,253.3471
6.192
527.085
259.321
636,938
16.1921
253.129
780.214
1,396.623
11.253.347)
Restrirted funds
SENDCO salary grants
15.000
115,0001
Early Years Pupil Premium
7,004
6.301
18,1591
5,146
Disability Access Fund
Staff salaries for course
Calco training
Vegetable garden project
7,753
8.845
800
16.0871
18001
11511
10,511
151
393
13931
Bluebell room resources
22
70
1921
15.323
31,016
130,6821
15,657
Total fund5
652,261
1,427.639
11.284.029)
795,871
The specific purposes for which the funds are to be applied are as follows-
Grant5 were received from sources including BBC Children in Need during the year to meet specific costs, including
salaries. Other balances carried forward are expected to be spent in 2025.
The capital reserve 15 3 designated fund. reflectin8 ihe net book value of the freehold and leasehold buildings,
which is maintained for the purposes of fLtlfilling the charity's principal objects and 50 as to distinguish such
amounts from those remaining available in the General Fund to service the day lo day commitments.
24

KAMELIA KIDS
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 310ECEM8ER 2024
18 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestrirted
funds
Designated
funds
Restricted
funds
2024
Total
Fund balances at 31 December 2024
are represented by-
Fixed assets
Current assets
Creditors.. amounts falling due wÈthin
one year
Creditors.. amount5 falling due over
one year
61.193
786.481
253,129
314,322
802,138
15,657
1293,645}
1293,6451
{26,9441
{26.944)
527.085
253.129
15,657
795.871
Unrestritted
funds
Designated
funds
Restricted
funds
2023
Total
Fund balantes at 31 December 2023
are represented by..
Fixed assets
Current assets
Creditors.. amounts falling due within
one yeèr
Creditor5- amourTrts falling due over
one year
34.453
562,342
259.321
293,774
577,665
15.323
1186.7981
1186,7981
132.3801
132.3801
377.617
259.321
15.323
652,261
19
DEFINED CONTRIBUTION PENSION SCHEME
The charity operates a defined contribvtion scheme. The pension cost charge for the year represents
contribution5 Payable by the charity to the scheme and amounted to £15.23312023.. £13,670). At the year
end £3,43512023'. £2.5281 was accrued in respect of contributions due to the scheme.
20
RELATED PARTY TRANSACTIONS
K Thomp50n, a trustee of the charity. is also a director of Nevalee Buslness Solutions Ltd {NBSLI. During the
year NBSL provided IT support totaling £1,87212023.. £2.0901 to the charity under nofmal commercial terms.
The amount due to NBSL al the year end was £15612023: £156}.
25