Reglsiered Ch•riwnumber: 1154939 CtyKpany number: CECOI502 [r￿lStered 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 prePa￿d 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, physi￿7 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 pUrpos￿b￿lIt p￿mIseS in GorirE by Sea and our beach hut on Gothng seafront. The Early Years Foundation Stage IEYFSI Is the $￿t￿ory 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 chIld￿n 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 deS￿ned ¢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 child￿n 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 KeyAchff*vements Kamelia Krds were deli8htedthat Kay Haffenden. Chairof Trustees wasawardedwiththe British Emplre Medal for 5eNces to Early Years. In the Kinnably ￿ 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 l1rn￿É 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 regul*ory 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; ￿rfor￿ing 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 inVo￿e$ intentlon31 concealment, forgery. collusion. 0rn15s1on or misrepresentation. We are not responsible for P￿ventIng non