Reglsiered Ch•riwnumber: 1154939 CtyKpany number: CECOI502 [rlStered emternaltyl KAMELIA KIDS (cio) FOR THE YEAR END 31 DECEMBER 2025
KAMELIA KIDS LEGAL AND ADMINISTRATIVE INFORMATION P*nJn Lady Emma Bamard Trustees K Haffendtn (Chairl D Calden¥ood X Thomp50n Pjarman L Smith Nursery Operations Dlrector S Charlesworth Charlty Number 1154939 CLMnpany Number CE(K11502 Iregistered externally) Reglstered Ollke & Prin¢pl Addrèss Kamelia Kids Day Nursery Wellesley Avenue Goring-by-sea Wgrthing West Sussex BN12 4PN Audltors TC Group The Courtyard Shoreham ftoad Upper Beedin£ Steynin8 West Susséx BN44 3TN United Kingdom Banktrs HSBC Bank Warwick Stree¢ Worthing I Warwick Street Worthln8 West Sussex BNII 3DE Websrte httpJ/www.kameli8kSds.org.uV
KAMELIA KIDS CONTENTS Pa8e Trustees, RetM)rt Ststement of Tru5tees' Responsibilities Report of the IndopendentAuditors ststement of Financial Activities li Balance Sheet 12 Cash Flcw Statement 13 Note5 to the Financwl Statements 14
KAMELIA KIDS TRUSTEES. REPORT The Trustees. present the annual report together wlth the flnancial statéments of the charity for the year ended 31 DecemiEr 2025 The accounts have beèn prePad in accordance with the accountin8 policies set out in note 2 tothe account5 and comply with the Charrty's goveming document, the Charities Act 2011 and Accountin8and Reporting by Charitie5.' statement of Recomrvended Prartice applicable to charaties preparingthelr accounts in accordance wlth the Financial Reporting Standard applkable In the UK and Republic of Ireland IFRS 1021. ObJertfves ond actl¥ltles Obierts #ndalms The objects of the Ch•rity areasfollows.. o supry)rt all children particularty those with speci81 additioftèl needs due to sickness, physi7 or Mental disability. poverty or social and economic circumstancès through the provi5K)n ol facilities, help and education, including 5UPPQrttotheirfamilles and carer5. to enable them to achieve the best possible educatlonal, developmentsi and other outwnes." Oblertiwes. strotegies und•dlvttles The Charitytontinues to fvlfil its objecisthrough the prowsion ol earlyyear5 learnin8 and development to children of all abllitles within a fully inElusive and integrated environment. The activttl&s continue to be provlded from the pUrposblIt pmIseS in GorirE by Sea and our beach hut on Gothng seafront. The Early Years Foundation Stage IEYFSI Is the $tory framework for all early yearfs providers in En813nd and sets the standard5 that all early yearfs providers musi meet. Ofsted regulate and inspect all early yearfs providers against the safeguarding and Welfa requirements and area5 of beaming to determlne how well children are kept safe and healthy. Kamelia Kid5 pedagogy focu5e5 on providing an inclusive and rich learnin8 environrnent to prepare chIldn for life in the twenty first century. Moreo¥er. it a5piresto 8Sve children the best start in life and to help them 8row and develop into emtsiiona1 healthy individuals. Kamelia Kid5 currKulum is8uided by thè four overarching principles of the EYFS.. Unlque child Positive relatlonships Enabling environments Learninsand developing Careful thou8ht is given to inform ourenabling environments lindoors and outdoors), to PTowide soUrCes, activities. and leaming opportunit*s to meet each child's uDiqu2 requirements. our curriculum is very flexible and r?sponsive to follow children'5 interests and thosetotally unplanned learning opportunitiesthatsometimescorneout of the blue, such a5 It unexpectedly snowlng. Play is at the core of learniw tO8etherwith play&a5ed experiences. We have deSned ¢wrcurriculum to enwurage children to learn, develgp and flourish throu8h explorin8. experiencift& creatin81 discoverin& relating to, and Interactingwith the world around thern. Assessment continues to play èn important part in helpin8educatorsto recognise children's progre55 and understand their needs with educators spendin8 more tirnE Interacting with the chlldren. Artivities and experiences are planned that 5UPPOrt children to rnove forward, knowing each child's level of achievement and interest. and then shapir teaching and learnin8 experiences refletting that knowledge. Attentlon has bèen focused on continuill8 to provSde SUPPOrt, strate8lts and actiwties to enable childn to self and c0-Eu18te.
KAMELIA KIDS TRUSTEES, REPORT Publkbeneflt Activities undertaken to furiher ublic benefi The trustee5 confirm that they have complied with the requirernents of sertion 17 of the Charitie5 Aa 2011 to have due regard tothe publlc benefit guidance published bythe Charity Commi55ion for En8land and Wales. A¢hle¥ements and perfomian¢e KeyAchffvements Kamelia Krds were deli8htedthat Kay Haffenden. Chairof Trustees wasawardedwiththe British Emplre Medal for 5eNces to Early Years. In the Kin<s New Years Hanours 2025. The nursery received an Ofsted inspection in September. which resulted in a ratingof 'Good' In all areas. Karnelia Kids 100% success rate with its Apprenticeship programme for both levél 3 IApprenti¢eshipl level 5 (Leadershlp and Management) continued in 2025, ensuring we have a great team of strong educators that are equipped wlth the skills. knowledge, and prartice to support every child and et their needs. We currently employ three Early Years Teachers. Key0per&ti04ry1DeveloPrtrt The Charlty Discretionary Discount ICDDI is used to 5UPPOrt families with the cost of part or all the nursery fees andlor cost of hot lunches on a temporary Or Dngoing basis depending 011 the ci¥cumst3nce5 of the child. This continues to be invaluable to our families during the ¢)ngolng cost of living difficulties. By offering thi5 chartiable discount we can be sure that children with vulnerable backgrounds aThdlor living in households experiencine financial difficulty are able tts attÈnd nursery sessions. get a hot meal, be cared fDr in a fe Ènvironment provided with some stabilityand ctrntinulty In their lives. During 2025 the Charitable discretionary discout given Increased to £85k12024.. £68kl. The speci81 educational needs and disabllitie5 ISENOI team has contlnued its much-needed work with the SEND children and their families. There were 41 children on registerwith a SEND need. The SEND tearn have continued to Use the"Graduated Approach" of SEN SUPPDrt toa5se5S the needs ofthe children. Provide appropriate support and implement a continuou5 cycle of asse55ment a5 the needsof these children develop and chan8e. During 2025 there were 5 SEND children with Educational, Heatth and Care Plans IEHCPI. There were 36 children experlenclng a range of non-complex medical needs. educational needs 2nd behavioural difficulties such a5 poor verbal communication skills. reduced Fnobility, or struggle to understand, expre55 their emotions gr make ctsnfident, independent choice5. Wlth challen8ing behaviour ensuing. Slnce the iTrtroductron Df Funded Entitlement for chlldren aged over 9 months. we are noticSng that ernerging concerns are beine raised earlier. The rernainlng hildren on role are'mainstream,. The Nursery Irrprovement Plan for 2025 focused on enhancing standards for quallty learnlng and Care and improvin8 the outcomes for Ch51dn, with the top three priDritie5 bein8= l. The thanges to the Statutory Framework for the Early Years Foundation Stage September 2025, which included.. Safer reeruitm¢nL Safer eatin& Safeguarding training. Paediatrics first ald, Whistleblowing, Children's privacy and safeguardlng minor changes. 2. Reviewing our observation, assesstnent and plannin8 cycle, with the aim of ensuring that we have a sequenced curriculum. that supports d)ildren's development and Scaffolds leaming. 3. Begin the process of introducing supervised toothbrushing In pre-school. We focused on staffs. health and well-bein& a healthy team leads to a better work life balance and a greattr Experience fgr all at nurseryj and ultlmaiely better care lor our chlldren. FDf 50rne years now Kamelia Kids has provided an Employee Assist Progrdmme for the stsff to acce55 free confidential 5UPPOrt 5ervice& In March we arran8ed with Arun-wgrthing He8h and Well-being servrces to provide the staff with free health Mofs, 24staff
KAMELIA KIDS TRUSTEES. REPORT members took parr. At our full staff rneeting on the 315tof March 2025, the Arun-worthtng Health and Well-bein8 tM gave a short presentation tothe full team. Retention and recruitrnert of Sultsb qualrfied staff remained a key ch211en8e during 2025. Usin£ inclusion funding enabled the nursery to b005t its staff levels by the full time equivalent members of staff to support existing room staff to en3bleall children including those wffh SEND to be fully supported and irKluded. Earlyyears Pupil Premium IEYPPI contin5 to be usedto ernploy a Spanish speakingmembef of staff to Introdu¢e Spanish Into the children's learning experience. The impact of learning Spanish is shown thrO8h developing mernory ski115. recalllng of information, enhances children's ability to foEU5, increased problem.solving abilities and children are more receptive to learntnga second lan8ua8e. The CCTV5Y5tem instsiied in 2023 continues to be an Importantfartor ir enharKin8the securityand safeguarding of the Childn. A further2 camera were installed in 202S io ensure blinds spots were covereil. Financial re¥lew Restricted FuMlinE recenied during 2025 from BBC Childn in Need for the SENDCO project was £15l with a contlnuing commltment of £IOk in 2026. The government funded Disability Access Fund IDAFI and Early Years Pupil Prernium IEYPPI 3wunted 10 £7.3k and £5.7k respectively in 2025. The DAF funding IS to help nurseries make rÈasDnable adjustment5 Within their provision to support Children with a disability and ha5 been used to purchasè educational eouiprnent and resources, provide specialist tr3intn8for staff and the frtting of acovstic panels to reduce echo and absorb sound wlthin the rcom5. The EYPP is a government pro8fHm that provide5 additional fundin8 to early years prowdersto help support di5advarta8ed 2. 3 and 4-year-olds.Thefunding has been used to enhance learningexperiences and irnprovetheoualityof eare and education forthesechildrenthroughfor example. theemploytrient of our Spanish educator and the purchase of extra r&ource5, fumrture and equipment. In Julyweappliedto Ford Britain,fof 3K. to puttowards buyiTr88 9-seatervehicle. Ford Britain Trustare commr(ted to supporting communttlE5 and pay partKular attentn to prolects focusing on education, the environrnent, childreni people with disabilities. youth attiwitiesi projetts that provide clear benefits to local comfflunities. The outcome of this application is due end of March 2026. We have not carried out any other fundraising and bSd writin8 and hen have not used the services ol the Fundraising consukant throughout 2025. Local fundraisingand dDll3tion 5UPPOrt for2025was£6.3kwlth thesussex British Ownersmotorcycle clubmaking their annual donation of £4,500. We have also welcomed a new mtsnthfy drjnation from the Worthing Tuition Centre, as well as a generous contrIblOn from Dawnjee Photography. Total income from activities has intre35ed by 21% to £1,735.026 in 202512024.. £1.427.6391 with net income for 2025 of £122,00412024.. £143,6101. Expenditure inCaSed by26% to £1,613,022 in 202512024.. £1,284,029). Staff salaries continueto be our maln expenditure as westriveto retain quality Staff. competingwlth local national chains who offer higher salaries and support their health and wellbeing. Our programme of improvements to the nursery environment to enhance securlty, safety, and sOUrceS Is also Continui to ensure Karnelia Kids nursery retains its hi8h occupancy levels. The capital improvement Spends approved by the Trustees for 2025 has continued to be used for major maintenance and refurbi5hrnent projects including the refurbishment of 3 staff tollets. the installation of a children's kitchen. repCed a set of door5 to Bluebell room, a security project installing metal railing and gat@s at the front entrance and the refurbishment of an unused toilet into a HR and Finance o Unrestricted reserves not invested in property at 31st December 2025 increased to £650,09712024- £527.0851 of which £115,23612024.. £61.1931 was invested in fixtures and equipment. Currently the level of free reserve5 is £534A6112024.. £465,892).
KAMELIA KIDS TRUSTEES. REPORT Pollcyon reserves The Tnstees have Teviewed their licy. considering guidance by the Charity Comrnisson, tg estsb115h an acceptable level of re5eNes. eased on Six months runn1n8cts. the aspiration oftheTrustees isto hold 5ufficier*t unrestrittedfundsnot commr(ted or invested in tangible fixed assets I'the free re5erves'l held by the Charlty. Thls amounts to approximately £548k, currently the level of free ServeS is £534,86112024.. £4GS.8921. The trustees continue to monitor thi5 closely to safeguard the 'free reservès, whilst (ontlnuing to maintaln the charity's mission alon8slde a prts8ramme of enhancement to the nur5ey in terrns of educational and stsff resources and infrastructure. GolnK¢oncern Kamelia Kid5 has continuedtogrow itsoceupancyduring2025 and has a waiting listgoing into 2027forthe lbY room. With the free seryes now standin8 at £534A61theTrustees are confident that Kamelia Kidswill continueto flourish intothe futurt. plS1orIutUre perlods Almsund keyobje¢dve5fvrAurepeTIOds N¢Ksery improvementplon2026 Followingthe introduction of the Early Years Foundatlon Stage nutr(tion guidance,the nur5erywill befotusin8 on key areas includinB seating and Potture. breakfast and cereals, frur( and vegetables, snacks. staff practice. celebrating children's birthday'5 heathy ways. drinks. packed lunch portion sizes and content. includlng updalin8 our PDllcles to reflect these changes. 2. To compliment the nutrition guidance a staff member is undertakingthe Physical and Nutrition Coordinator IPANCol level 4. NCFE CACHE accredited trainin& programme. Complebns this qualification will pmvide the nursery with 3 dedicated educatorto champion nutrition, physical attivity. heakh and well-beingforchildren, familles and staff. Our PANCO has produced a detalled aCtn plan, which included Surveying our parentslcarers and staff to gain feedback Dn areas that we can PrOde 5UPPQrt. 3. The sustainability policy and climate action plan will be reviewed and updated. All educational settlngs are reqUId by the Department of Education to have in place a climate 8rtion plan and a nomlnated lead for sustalnability to provide clear leadership and drivè change acros5 the nursery opltolimprovementplanfvr2026 New projects for 2026 intlude the lease of a sfflall mini bus lor beach school alld other outings. the upgrade of two sets ol internal doors to Improve the safety and security of the buildin8 Including the installation ol an access control SV5tem a lurther 3 cameras to improve coverage in the babyi toddler and presehool rooms and the installation of 8 awnings to provide much needed sunshade in the garden5. Trustees and offlcers Thetrustees and officeis serving during the Year and since the year end were as follows.. Trustees.. K Halfenden P R Jamian Lsmith K Thompson D Calderwood
KAMELIA KIDS TRUSTEES, REPORT structiirejgLWernan and m)nagemerrt Notsreoliovernthq documeftt The Charity becarne a Charitable Incorpjrated (Wnisatlon ICIOI with a revised Constltution and a new charity number111549391 in December 2013. For accountins purp05eS, the transfer was effctive Irom 1st January 2014. A year laterthe Charity amended irs objrftsandadopted theworking name Kamelia Kids. In Derember2019the wodclng name of Karnelia Klds was adopted as the le8al name of the Charity. llttr14ftmentondappolnimentof trustees Tnstees are elected and removed by the Board of Trustees. The maxlmum number of Trustees shall be 9 and the rninimum shall be 3. The Trustees who rved durlng the year are listed on the legal and administrative pa£e. The TrtJ5tee5 at the date of approval of the Flnancial Statement5 reffl3in the same as those listed on thè legal and adrninlstrati¥e page. Indurtlon and tmlnlng of trustees Pr03pective Trustees are invr(ed to the nursery and shown the range of activrcies that the Charity provides, and th¢y are also invitèd to attend a Trustees meeting. on apwinted Trustee5 underBO relevant induction trainin8 includSn8 a welcome pack. The Board of Trustees continueto lookto recruit new trustees wlth relewdnt skills. Orgunls•tionalstrutture The Charity is managed by 3 board of Trustees wha meet at least quarterly (with manaBement attendin8 as appropriatel. The Trustees delegate overall day-to-day managernent of the organisatlon tothe Nursery Operations irettor. The Finance Mana8erand the twojoint Deputy Nursery Managers all report directly tothe Nursery Operatlons Director. The Nursery Is regu13ted by OFSTEQ). Flnanclal Instruments ObJertlvesandp)Ildes The charlty only has financial assets and finanaal liabilities of a kind that qualify as bat financial instrn¢ments. Basic financial instrumentsare initiallyTeco8nisedattran5artionwdlueand subsequentty measured their settlementvalue apartfrom bank loan5 which are subwuently measured at amortlsed cost uSithe effe¢tive interest method. Dixlosure of inforniatlon toaudltor Each TTUStee has taken steps that they ought to have taken as a trustee to make themselves aware of any relevant èL¢dlt information and to establlsh that the charivs auditor is aware Of that information. The trteeS confirm ihat there is no relewdnt information that they know of and of which they krwthe audr(or Is unaware. The annual report was approved bythetrustee5 of the charityon... . and signed on Its behaL by.. K Haffenden Chair andTru51ee
KAMELIA KIDS STATEMENT OF TRUSTEES, RESPONSIBILITIES The trusteesare SPOnSIblèf0r pparEn6thetrUstees, report and thefinancial staternents ITh accordarKewith United Kingdom Accounti Standards (United Kingdom Generally Accepted Actounting Practice) and applicable law and re8ulations. The law applicable to charities In England and Walès requlres the trustees to prepare financial statements for each finanoal year which give a true and falr Mew of the situation of the charity and of the iThcoming resourc&s and applicatlDn of resources of the chirity for that period. In weparlng these financbal statements, Ihe trustees are required to: select suitable attounting poliLies and applythem consistently. observe th¢ methods and principle5 in the Charities SORP; make judgements aNJ estimatesthat are reasonable and prudent.. state whether applicable UK Accounting Standards have been follc)wtd. subject to any materlal departures disclosed and explained in the flnancial statements,. and prepare the financial statements on the Boing concern b3s15 unless ic is inappropriate to presume that thè chaiitable company will continue in buslnes5. The trustees ar¢ responsible for maintsining proper accounting records which disclose with reasonable accurary at anytlrne thefinancial position of the ch8rityandto enable themt¢ ensurethat the actounts compSywiththe Charitie5 Act 2011. the Charity (Accounts and Reporr51 Re8ulations 2)8 and the provislons of the trust deed. They are also responsible for safeguarding thè asseis of the charity and hence for taking reasonable Steps for the pwention and detection of fraud and other irregularEtle5. Approved bythetrustee50f thecharity on...... - and signed on ils Ixhalf bv: K Haffenden Chair and Trustee
KAMELIA KIDS REPORT OF THE INDEPENDENT AUDITORS TOTHE MEMBERS We have audited the finan081 statements of Kamelia Kids I'the charitable incorporated organisaiion'l for the year ended 31 December 2025 which comprise the Statement of Finarcial Actlvr(ies, the Balance SheeL the Cash Flow Statemert and notesto the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applièd in thelr pparatIOn is applicable law and United Kin8dom Accountin¥ Standards. including Financial Reportlng Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunlted Kin8dom Generally Accepted Acwunting Pra11. In our opinion, the financial statements.. give a true and falr view of the state of the charitable incorporated organisation affairs as at 31 December 2025 and of Its incorning resources and application of resource5 for the yearthen ended,. have been property prepared In accordance with United Kingdom Generally Accepted Accountine Prartice,. and have been prepared in accordance with the fequlrements of the Charities Act 2011. Ba$ls for optnlon We conducted our audit In accordan¢e with Internatlonal stsndards on Auditing IUKI IISAS IUKII and applicable law. Our re5POn5ibilities under those standards are furthèr described in the AudTtor's responsibilities for the audit of the f(nancial statements settlon of our report. We are independent Df the charity in accordarKe with the ethical reqU1ments that are relevantto ouraudit of the financi31 statements in the UK, including the FRC'S Ethlcal stsndard. and we have fvlfllled our other ethKal responsibilities in accordance with these requlrements. We believe that the audit evidence we have obtained is sufficnt and appropriate to provide a basis forour oplnion. Con¢lusJons relatlng to 1n& CoeM We have nothin8 to report in respect of the foll)wing matt2rs in relation to which the 5SAs IUKI require us to report to you where.. the Trustee5' use of the going concern basis of accounting in the preparation of the financial staternents 15 not appropriattr, or the Trustees have not disclcKed In the financial statementsany identified material un¢¢rtaint125that maycast SIgnlcant doubt aboLrt the charY(able incorporated organisations ability to continue to adopt the going Concern basis of accountin8 for a period of at least twelve rnonths from the date when the financial statements are authorised for issue. Other Infomiatlon The trustees are responsible for the other Informatlon. The other Information cornprisES the Information included in the trustees. annual report, other than the financlal statements and our auditorfs report thereon. OUT opinion on the finantial statements does not coverthe other inlorniation and, except to the extent otherwise explicltly stated in our report, we do not express any form of as5urarte conclusion thereon.
KAMELIA KIDS REPORT OF THE INDEPENDENT AUDITORSTOTHE MEMBERS In connection with our audit of the financkil statements. our responsibility 15 to read the other information and, In doing so. consider whether the other information 15 materially inconsistent with the financial statements or our knowledee obtained in the 3udit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent rnaterièl mi5Staternents. we are required to determine whether there is a material rnisstatement in the financial statements Dr 8 material misstatementofthe tsther Information. If, based onthework we have performed, we conclude that there is a material misstatement of this other information, we are required io reporttt fatt. We have rM)thin8to rep¢rt In thls regard. Opinlons on other mattèrs pf•xrid bythe Charftl•s Act 2011 In our oplnlon. based on the work undertaken in the course of thè audit: the inforMatn given in the trustee¥ repDrt for the Inanclal year for which the financial Statements are prepared is consistent wf(h the financrdl statements: and the trustee5' fEPOrt has b¢en prepared in accordance wlth apitable legal regulMents. Matters on wthichwe are required to rtPDrt by exception In the IIEht of our knowledge and understanding of the chaTitsble incorporated owni5ation and its envlronment obt8Sn2d in the course of the audit, wt have not identified material misstatements intheTrustees' report. We have nothing to report in respect Of the followlng matters in relatM)n to whrch the Charitie5Act 2011 requlres usto report to you if, in our opinion: adequate ac¢ountln8 record5 have not been kept, orreturns adequate forour audit have not been received Irom branches not vis(ced by u5,. or Ihefinancial statements are not in agreement with the accountln8 records and returns.. or certain disclosures of trustees, remuneration specified by law are not made.. or we have ThDt received all the Informatlon and explanationswe requirefor our audit. Responslbllltles oltrustee5 As explained more fulty in the tru5tees' respon5ibilitFes ststement, the trustee5 are responsible for the preparation of the financial statements and for being 5at15fied that they gwe a true and fair view, and for such Internal control a5 the trustees determine is necessaryto enablethe preparation of financial 5t8tements thatare free from material rniS5tèternÈnt. whether duetofraud or error. In preparin8 the financial statements, the trustees are reswnsible for assessing the charitable incorpordted or8anisation's èbilltyto continue as a goin8 concern. disclosing. as applicable. matters related to goin8 Concern ènd usinBthegoin8 concern ba5isof 3ccountirte unle$5thetrusteeseither intend to liquidatethe charitable intorporated organi5ation or to Se operations. or have no realistic altemative but to do so.
KAMELIA KIDS REPORT OF THE INDEPENDENT AUDITORSTO THE MEMBERS AudIt0$ responslbilitiesforthe audtt the flnandal statsments Ourobjeclives areto obtain reasonable assurance aknut whetherthe financial statements as a whole are freefrom material misstatement, whether due to frHud OT error. and to Issue av auditorfs report that Includes our opinion. Reasonable assurance is i high level of assurance, but is not a 8uarantee that an audit conducted in accordanc& with ISAS IUKI will always detect a material misstatement when It exlsts. Misstatements can arise from fraud or elror and areconsidered material if, Individuallyor in the aS8gate. theycould reasonably be expetted to influence the economic decisions of user5 tsken on the basisof these financial statements. Irre8ularitles, includin8 fraud. are instarKes of norfrcompliance with laws and re8ulatlons. The extenl to which our procedures are capabk of detecti irregularrfcies, includin8fraud, i5 detalled below. A further dexription of our responsibilities for IIE audit of the financial statements is located on the Financial Reporting Cou11.5 website at.. https.'//www.frt.org.uk/Our-WorVAuditlAudit-and-assurancelStandards-arvJ- guidancelStandards-and-guidance-for-auditorslAudr(ors-respon5ibilrties-for-auditlDescription-of•8uditors- respon5ibilities-for4udit.aspx. This description forms part of ourauditorfs report. Extent tgwhlch the audltwas consldered capabk of detectlng irre8ularilies. IncludinBfraud The objertives of our audit. in respert tD fraud, are.- to identlfy and a55essthe risks of mateftal rnis51atement of the financial st3t&ments due to fraud,. to obtain sufficient appropriate audit evidence reg3rding the assessed risks of material MISateMent due to fraud. through designing and implernenting appropriate reswnses., and to respond appropriately to fraud or suspected fra identified during the audit. However. the primary spOnSibl11tY for the prevention and detection of fraud restswith bJthth05e£harged wlth governance ofthe entity and sts management. Ourapproach wasasollow5-. We identified areas of kws and regulations that ould reay>nably expected to have a material effetton thÈ financial statements frorn our general commercial and sector experience, and through discussion with the direttors and other managernent las required by auditing 5tandardsl, and discussed with the directors and other managementthe policies and procedure5 re8ardlng compliance with laws and regulation5,' We identified the following areas as those most likely to have such an effect.. health and safety.. General Data Protection ReBulatlon IGOPRI,. Ofsted,. Food Standards Agency,. fraud.. bribery and corruptlon and employment Saw. Auditing andardS l1rnÉ the required audtt procedures to identify non-compliance with these law5 and regulations to enquiry of the trustees and other rnana8ement and in5pettion of regulatory and legal corresponden, if any. We considered the legal and regulory frameworts dirett applicable 10 the financial staternents reporting framework IFRS 102 and the Charities Act 20111 and the relevant tax tompliance regulations in the UK,. We considered the natilre of the chariVsopemtions. th¢tontrol envlronrnent and busine55 performance, includin8thÈ keydriversfor man3gernenVs remuneration,. We communicated identifieil laws and 8VIatIOnS throu8hout our tEarn and rernained alert to a indicatSons of non40mpliancèthrou8hout the audR,. We considered the procedures and controls that the charity has established to address risks identified, or that otherwise prevenL deter and detect fraud,. and how 5enx)r management monitors those prrKedures Int5 controls.
KAMELIA KIDS REPORT OFTHE INDEPENDENT AUDrroRSTO THE MEMBERS Based on thls understanding we designed our audit procedures to identify non.compliance with such tsws arnl re8ulations. Wherethe riskw3sconsidered to be higher. we performed audit proceduresto address each iderrtifled fraud risk. These procedures included: testing manual journals,. reMewing the financial statement disclosures and testin8 to supportin8 documentation; rforing analytical procedures,. and enouiring of management. and we Ilesi8ned to provide reasonable assurance that the financial staternents werefreefrom fraud or error. Ing to the Inherent limitations of an audlt. there an unavoidable risk that we may not have detected some material misstatements In the financial stttement5. even though we have properly planned and Ferformed our audit in accordance with auditln8 Standards. For example, the further removed non-cownpliance wrch laws and regulations lirregularltiesl is from the events and transactions reflected In the finarKial ststements. the less likelv the inherently limited procedures required by auditin8 Standardswould identfy it.The risk is also greaterre8arding Irregularttles occurring dueto fraud ratherthan error. a5 fraud inVoe$ intentlon31 concealment, forgery. collusion. 0rn15s1on or misrepresentation. We are not responsible for PventIng non<ompliance and unnot be expected to detect non<ornpliance with all laws and gulations. Use of our rewt Thls report 15 Tnade solely to the charitable incorporated organi5ation's rnembers. as a body. in accordance wi(h Charf£ies Act 2011. Our audit work has been undertaken so that we might state to the charitsble incorporated organisation's members those matters we are required to State to them In an auditorf5 report and for no other purposÈ. To the lullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable incorporated or8anis*ion and the charitable IrKorporated OnISatIOn,S member5 asa body, forour audit work. forthls report, or forthÈ opinoons WE have formed. Mark Cummins FCCA (Sen for and behalf of TC Group Statutory Auditors offi.. Sussex or Audltorl Dated.. ..i.I.JL¥p.....to 6 io
KAMELIA KIDS STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2025 Uniestyorted nds De5i8nated funds Restritted funds Totsl 2024 Total 2025 INCOMEFROM: Donations and leÉa£les Charitsble £ctlvttie5 ethertradlnE ?ctniltfje5 Investment incgme Other incorne Tot•1 Income 029 27,236 20.228 3J265 1,672A42 21.414 1.384,060 1.128 20.537 1,652214 27.132 L679 1,687.562 27?32 1,679 i.ns,026 47.464 1.427.639 EXPENDITURE ON: Raislngfvnds Charitable activities TOt•l expenthvJr• 238 1567.91)4 1570.742 3,440 1,280,589 1,284,029 41280 1.610.184 1,613.022 Net In¢omelley4)enditurel 116A20 io 143.610 Tr3nsfer between funds 17 6J92 16,1921 NEt movernettt in lunds 123.012 16.1921 5,184 143,61D Fund balances brought forward 795,871 652.261 17 527W85 253,129 15.657 Fund balwco& carbled forward 246.937 20,841 917A75 795,871 17 650,097 All income and gains ftsrthe yearare recognised above. All of the above activities are classed as contSnuing. li
KAMELIA KIDS BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notes FIXED ASSETS Tangible as5etS 12 362.173 314,322 362.173 314,322 CURREKfASSETS Debtors Cash at bank and in hand 13 11,293 790,845 802.138 903,514 CURRENT LIABlUnÉS Credltors due within one year 14 {326.5471 1293,6451 CURRENT ASSETS 576.967 508,493 TOTALAS5Efs LESS CURREMt LIABILITIES 822815 LONGTERM LIABIUTIE5 Credltors due after one VEal 15 (Zl.2651 126.9441 NEfASSEfs 91775 795,871 REPRESENTED BY: 17 RESTrICTED FUNDS 20041 15.657 UNRESTRicfED FUNDS General funds Desi8nated fund5 650.097 246,937 527,085 253.129 897,034 780,214 917,875 795,871 The notes on pa8e5 14to 241orm part of thesefinancial statement5 The actounts We approved bythe Board of Trustees and slgned ontheir behaW by.. K Haffenden (Chair and Twsteel Date.. Charty number- 1154939 Company Number-CEIM)1502 Ire8lStered externally) 12
KAMELIA KIDS CASH FLOW STATEMENT FOR THE YEAR ENDED 310ECEMBER 2025 2025 2024 Notès Cosh Jowsfr¢m opwating a¢tNftiès.' Net income forthe year AuStMentS for: Depreciation charges Interest received Ilncreasel/decrease in debtors lftcre85e in creditors 122,(IM 143,610 12 31,169 127,33z) 2.345 32.687 21,646 120,537 14521 106.739 13 14 Net ¢ash provlded &)fl{u5ed In) operntlng attltIeS I6073 246,937 Cash flowsfrom Invest1 actlvltles: Interest receNed Purchase of tangible fixed assets Net cash used In Investlng actlvltle5 27.332 179.0201 20.537 142,1941 151,6£81 121,6571 Cash flowsfrom financlng zctlvltle5: Repayment of loans and borrowln8s Net cash used In fJrtancin8 8Ctivltles 15,4641 15.3281 15A641 15.328 In¢reaselldeEreasel in cash aWMI cash ewivalents In the year Cash and ¢osh equi¥¥lent$atthe bewnnTng of the year 103,721 219,952 790,845 570.893 Cash and cash tquivalents at the end ofthe year 894,566 790,845 Analy$ ol net cashlldebt) At31 DKember 2025 At l J1¥ 2025 Cash fluw Cash at bank and In hand 790.84S 103.721 13
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 STATWORY INFORMATION The charity 15 a charitable incorwrated Df8ani5ation, incorporated in England and Wales under the Charities Act 2011. The address of the registered office is provided in Reference and administrative details. Details of the tharity's operations are provided in the Report of the Trustees. The principal place of business Is.. Wellesley Avenue Goring By Sea Worthing West Su55ex BN12 4PN ACCOUNTING POUCIES 2.1 Basis of accountin8 ThefinanciHI statements have been prepared underThe CharitiesAct 2011 and in attordancewith thecharities, Statement of Recommended Practi applicable to charr(les preparlng iheir accounts in accordan with the Financial Reportin8Standard applicaNein the UK IFRS 1021 leffective lJaauary20191-CharitiesSORP IFRSID21, and Yhe FSnandal Reporting StaNiJard applible in the UK and Republic of Ireland IFR51021. The charitable incorporated Diganisation meds the definition of a pU1C benefrt entity under FRS 102. Assets and liabilities are initially recoBni5ed at cost or transaction value unless otherwise stated in the relevant accounting poliry. After feviewine the chart$ forecasts and projections. the Trustee$ have a aSonable expectation that the charity hès adequate resources to continue in operational exience for the foreseeable future. The charity therefore ctsntiThués to adopt the going concem IK5is in prepariTrg its financial statement There are no materia5 uncertainties £btsutthe charrtvs abilityto continue as a goingconcern. The financlal statements a ppared in sterlin8, which Ss the functlDn81 currerKy of the charity. Monetsry amwnts rn thesefinanclal statements are rounded tothe nearest pound. 2.2 Incorr All income 15 recognised once the charity has entitlementto the incorne. it 15 probablethatthe Income will be received and the amount of the income receivable can be measured reliably. Domtions Qnd legucles Donations are recognised when the charity has been notified in writing of b)th the arMunt and settlement date. In the event that a donation 15 subjett to condltiorts that requlre a level of performancè by the charity befgre the charity is entitled to the funds, the Snmme is deferred and not recognised until either those conditlDns are fully met, orthe fulfilment of those conditions is whollywithln the control of the charity and it is probable th these conditions will be fulfilled in the repDrtin8 peiiod. Grnntsrttelvuble Grants are reco8n15ed whenthe chaTity has an entitlement tothe funds and any eondltlons linked to the grants have been m. Where performance conditions are attached ttsthe 8rant and are yet to be met. the income is recognised as a liability and included on the balan Sheet as deferred income to be released. 14
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 2 AccoupmNG POUOES ICONTINUEDI Glfts klrtd Grfts in kind are recogni5ed in drfferent ways dependent on how they are used by ihe Eharity-. lil Those donated for rale produce income when they 3re sold. They are valued at the amount actually realised. lill Those donated foronward transmission to beneficiaries are included in the Statementof FinancialActIvieS as incoming resources and resources expended when they are distributed. They arevalued atthe amount the charity would have had to payto acquire them. liiil Th052 donateLI for use by the charity itself are intluded when receivable.They a valued atthe aTllOUrtthe charity WDuld have had to payto acquire them. 2.3 Expendlture Expendr(ure Is accouffled for on an accruals tk51swfLh irrecoverable VAT Included with the item towhlch it rektes. Redundancy and terniination payments are char8ed to the Statement of nancial Attivities on an accmal basls. GovemanTrcost5 includethose c05tsassociated wf(h meetin8thetonsritutlonal and strtutory requirementsof the Chily and includethe auditfeesand costs linkediothe strategkmanagement ofthechaiity. I costs a alkxat& between expendicure categories and departrnerts on a basis deygned to reflett the use ef the resource. Q)sts relatin8to a partlcularactivity3re alocatéd direttly. 2A Taxation Thecharty isconsideredto passthetests set out in Paragraph I khedule 6ofthe FinanteAct 2010andtherefore it meet5the defLnition of a charitable inccrwr3ted or8anisation for LJKcorporationtax purposes. Accordinglyi the charity 15 POtentiallye¥emptfromtax3tion in re5pectof incomeorcapr(al gains e1ved within categories covered by Chapter3 Part li ofthe Ccsrpofation TaxAct 2010orSealon 256 of the Taxation of ChargeableGainsAct 1992, to the e*centthat such irKorne oreains are applled exduslvely to tharitable wrposes. 2.$ TantlblÈ fixed assets and depre¢latlon Tangible fixed assets Dther than freehold land are 5tsted at C05t less depreciation. Depreciation is provided at rates calculated to write off the cost les5 estimated residual value of each asset over its expected useful life as toll¢yws.' Freehold property -10% 5trd¥ht line Leasehold buildines, extenslons and alterations -Period of lease199 years from 11.09.19781 Property improvements -15% strai8ht line Equlpm&nt .20% straight line Complrterequipment -25% 5trai8ht line 2.6 Cash at bankand in hand Cash at bankand cash equivalents are basfinanal assets and Include depDSits held at call with bank 15
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR EAIDED 31 DECEMBER 2025 2 ACCOiThrnNG POLiaESICONTINUEDI 2.7 Creditors and provisions Creditors and promsions are recognised where the charlty has a present oblEation resulting from a past event th3t will probably result in thetransferof fJnds to a third party and the arnount due to settle the 0gatIon can be measured or e5tirnated reliably. 2A Borrowlngs 1nte5t-bearinc borrowings are initialfy retordéd at fair value. net of tnSaCtIOn costs. Interest-bearin8 bo¥rowings are subsequently carried at amortised cost, with the difference between the procèeds. nd ¢f transaction costs. and the amount dueon redemption being recognised as a ch3rge to the Statement of Flnancial Activities over the pericé of the relevant ly)rrowin8. Interest expense is recogni5ed on the basi5 of the effective inter25t method and included in interest P3yatrAe and similar Chae% Borrowln8s are dassified as current liabilities unlessthecharity hasan unconditional ri8htto defer5etUementof the liabilityforat leasttwelve months after the r@portin8 date. 2.9 Dtbtors Trade and other debtors are recc8nlsed at the settlement amount due. 2.10 Lease and hlre pur¢hasècommitmènis A5set5 held under finance lease5 ar hire purchasecontractsare capitalised in the balancè sheet and depreciatèd overtheire¥pected useful lives. The interestelement of leasing payments repSentS a constant tyoportion of the outstandinB capital. All other le?ses are reBarded as operaiing leases and the payrnents made under them are charged to the Statement of Financial ALtivitie5 Dn a strdight4ine basi5 over the leaseterm. 2.11 Fund accotIng Gener?1 funds and unrestritted funds are available for use at the discretion of the Trustees In furtherants of the general objertives dthe CrItY and have not been designated for other purpose Desigted funds comprtse unrestritted funds that ha¥E been Set aside by the Trustees for wrticular purp95es. The aim and use of each designated fund is set out in mte 17to the financial 5t4ternerJts. Restricted fund5 are funds which are to be used in aCCordare with spetific restrietions irnposed by donors Dr whlch have been raised bythe charityfor particularpurposes. The cost of raisingand administeringsuch fundsare charged against the specific fund5. The aim and Use ol each Stricted fund is set out in note 17 to the financial statements. 2.12 C¥ltlul accountin8 èslimatès and judgements In the application ol the charitws accounting wlicies, the trustee5 are QuIred to make judgements, estimates and assumptions about the carrying arnount of assets and liabllRies that are not readily apparent Irom other sources. The estlmates and assctlated assumptions are based on historical exFerience and otherfartors that are onsidered to be relevant. Actual resuSt5 may differfromthese estimates. The estimates and undertyin8 8ssumption5 are reviewed on an ongoing basis. ReMsion5 to cOUntIng esttmales are recognised in the period in which the estirnatè is revised. Thetrustees do not Colder that there are any crttlcal estimates orareas crf jud8ernent that need to be brought to the attention of the readers of thefinancial statements. 16
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 TAXAMON The charitable incorporared company is re8lStered a5 a Charity and all of its incorne falls within the exefflptl05 under Part 11 of the Corporation TaxArt 2010. INCOME FROM OONAnoNSAND LEGACIES Unrestikted Rèstrirted Totzl 2025 Totsl 2024 IM79 I79 501 BBC Children In Need Is,&Jo 15.0 Is,o(KJ West Sussex County Council 12236 12.236 Dawn Jee PhotO8raphy 269 Worth1ngTuitn Centre Sussex British Motorcycle Owners Club loo 100 45CY) Gift aid 81 81 113 Total 6,029 27,236 33265 2L414 INCOME FROM OTrIER7RADING AcnvmES Unrestrl¢t•d Resttf¢tsd Total 20Z5 Total 2024 Other fundraising 1,128 INCOME FROM INVESTMENTS Unrnstrirt ReStrI(d Total 2025 Total 2024 Inter&t and dividend5 27.332 27,332 20,537 17
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 INCOME FROM CHARITABLEAcllMTIES Unrestrlrted Restricted Total 2025 Total 2024 Nursery fee income 1,652214 20,228 L672A42 1,384.060 OTHER INCOME Unrestritted Restricted Total 2025 Total 2024 Sundry income 1.679 L679 5DO AALsoF EXPENDvRE Staff c05t5 Depr¢¢iation Other Costs Total Total 2025 2024 Cost of ralstn8 fund5: Fundraising Total cost of raising fund5 2.838 2.838 2,838 Z,838 3,440 3,440 Charltable expenditure: Premises Nursery pxpensts SuppDrt and governance ¢osts Total charicable expenditure 29.IZQ 1,139,225 31,169 80,950 ISB2 141239 1.297.$05 119.685 1.045.859 134A61 36.579 171A40 115.045 IJ03.Z06 31,159 275A8 1.610,184 1.280,589 Total expendllyre IJ03206 31.169 278.647 1,613,022 1,284.029 Analy555 Otsupp)rt and g¢wemance costs: Total 20ZS Total 2024 Govemance c05ts'. Auditors. remuneration for audlt services Total governance costs 9,240 9.Z40 8.640 8,640 Support C05ts'. Legal and professional fees Staff wages, natlonal Insurance and pension Finance c05t5 Qther support costs Total sypport and £ovewnance (osts IL936 134,861 8,626 88,427 1,597 7.755 13.S87 171,440 115.045 18
KAMELIA KIDS NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 io srAFF C0$15 The average monthly headcount duringthe year expressed 35 full time equivalentswas as follows.. 2025 Number 2024 Number Dlrect staff Support staff 42 37 47 41 The a88re8ate payroll costs for the yearwere as follows.. 2025 2024 Wages and laries Social security costs Other pension costs lJ75.754 99,551 27.gN)I 1303,206 954.492 58,853 15.233 1,028.578 No employee reTrived salary and benefrts eedIng £60,00012024'. nonel. None of the Trustees re]ved reffluneration orother benelits from the charityorany connected No Trustees12024.' none) had expenses reimbursed duringthe year12024: £nill. The Trustees cen5iderthe key m3nagemÈnt personnel of the charity tts tonsist of the Nursery Qperatlons Director. The Finance Manager. and two Deputy Nursery Managers. The total employee benefrts of the kev mana8ement personnel of the charity were £217.95712024.. £163,299). 19
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2Q25 li COMPARATIVE STATEMENT OF FINANCIALACtivmES-31 DECEMBER 2024 Uw45trKt8d funds ReSlled funds Total 2024 INCOME FROM: Donations and le8a¢les ChÉritable activities Other tr3ding activltie5 Investment Income Other Income Totsl Income 5,544 1,368,914 1,128 20.537 500 1.396.623 15,870 15,146 21,414 1,384.060 1,128 20,537 500 IA27,639 31,016 EXPENDITURE ON: Raisin8 fvnds 3,440 1,280,$89 1,284,029 1,249,907 253347 30,682 30,68Z Total expendlturp Net ineomellexpendlturel and net movement in fund5 143,276 334 143,610 Fund balances brought forward 636.938 15,323 652.261 Fund balance5atcarried forniard 780,214 15,657 7957] 2D
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 TANGIBLE FIXED ASSETS Land Fumiiurè & Total & Bulld1$ Equipmènt Cost At I January 2025 Additions 718.540 293.835 79,020 372.8S5 1.012.37S 79,020 1.091395 At 31 Dernber2O2s 718,540 Depre¢iati( At l January 2025 Charge forthe year At 31 De¢ember2025 465,411 6,192 4n.603 232.642 24,977 257.619 69853 31,169 729222 Net bookvalue At 31 December2025 246.937 115,236 362,173 314,322 At 31 December 2024 253.129 61.193 Included in the total net book value of land and buildin8s is £3.00012024- £4,SIXI in respert of freehold propertyand E243,93712024.. £248,6291 in respect of leasehold property- 13 DEBT 2025 2024 Trade debtor5 iJii 7ffi37 710 Prepayments 10,583 11,293 21
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 CREDrroRS 2025 2024 Trade creditors 4,907 21,520 5.666 Othertèxation and social seturity Other creditors 15,193 258,046 36N71 s.f13 227.968 Accruals 39,430 5,388 293,645 Bank loans Isee note 151 326,547 Included withln other creditors rs deferred Income totalling £241.57912024.. £206,303]. £231.57912024.. £196.3031 represents nursery fees received in advanc& relating to January 2026. £10,00012024.. £10.)0} relates to a Children in Need donation. Is CREDITORS: due after oneyear 2025 2024 Bank loans 21,265 26.944 The loan relates to a Bounce Bank Loan which had a stsrt date of 15July 2020. The loan is repayable over 10 years. No interest was ch3r8ed in thef115112 months, the appli£able interest rate followin8 this period 15 2.5%. 16 OPEPATING LEASE COMMITMENTS 2025 2024 Falling due within one year Falling due between two and five years 1.542 6,166 I,ooi 1.715 7,708 2.716 The amount expenses tothe Stalement of Financial Activities during the year in relation to operating leases was £1.78112024.. £9681. 22
KAMELIA KIDS NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 SUMMARYOF FUND MOVEMENTS Balancè at I January 2025 Incrffie Expendliure Transfer Balance at 31 December20Z5 Unrestrlcted fvnds Generaliund DeSIated funds Capital reserve 527.085 1,687,562 11,570,742) 6.192 650,097 253.129 780,214 16.192 246,937 897,034 1.687,562 11,570,742) RÈstNcted futhjs SENDCO salary 8rants 15,( 115,0001 Early Years Pupil Premium 5,146 11.044 115.6591 11.3201 110,3011 142,2801 Disability Auess Fund EY Expansion Grant 10.511 9,184 12,236 47.464 18.375 1.935 20A41 15,657 Total fund5 795.871 1.735.026 11,613.0221 917,875 The specific purposes for which the funds are ttr bt applied are as fOlW Grants were received from source5 including BBC Children in Need during the year to meet specifit Cost5, indudin8 salaries. Other balances carried forward are expected to be spent in 2026. The capr(al reserve is a designated fund, reflectln8 the net bk value Df the freehold and leasehold buildings, whlch is rnaintained for the purposes of fulfilling the tharity's principal objetts and to d15tln8ulsh such amtsunts from those remaining available in the General Fund to seNice the day-io-day commitments. The translerfrom the general fund relates to the depreciaiion on the butldingsto ensureihe net book value is correct. 23
KAMELIA KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 DECEMBER 2025 18 ANALYSIS OF NA$Sl5 BEfwEEN FUNDS UnTe5trlcted fvnds Des1Vted funds Restricted funds 2025 Total Fund balances at 31 December 2025 are represented by.. Fixed assets Current a5set5 Credrtors.. amounts falling due wh1n one year Credr(ors'. amountslallin8 due over one year 115,236 882,673 246.937 362,173 903,514 20,841 1326,$471 1326,5471 1212651 121,2651 650.097 246.937 20.841 917,875 Unrestritted fund5 Designated funds Re5trlcted funds 2024 Total Fund balances at 31 Decembèr 2024 are represented by: Fixed a55et5 Current a55et5 Credi(ors'. amounts falling due within one y2ar Creditors: amounts fallln8 due over one year 61.193 786.481 253.129 314,322 802.138 15.657 1293.6451 1293.6451 126,9441 126,9441 527,085 253,129 15.657 795.871 DEFINED CONTRI8LilloN PENSION SCHEME The charity operates a defined contributron scheme. The pension cost ch8rEe forthe year represents contrlbutions payable by the charityto the schetne aad arnounted to £27.90112024.. £15.2331. At the year- eJKI £5.13812024.' £3,435) was accrued in respect of contributions dueto the scheme. 20 RÉLATED PARTYTRANSAcfioNS K Thompson. a trustee of the charity, is also 3 director of Nevalee Business Solutions Ltd INBSLI. Durin8 the year NBSL provided IT support totsllin8 £2.06012024= £1.8721 tothe charity under normal commerci81 terms. The amount due to N65L at the year.end was £23412024= £1561. Pjarman, a trustee of the charlty, donated use of accountlng Softwa10 the charty with a total fair value of £56412024.. £5641. The grft wa5 unrestricted and wa5 reco8nized at fcs market value at the date of donation. 24