Registered Charity Number : 08196049
REPTON MANOR NURSERY
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
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REPTON MANOR NURSERY
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024
Trustees Charlotte White Charity Number 08196049 Registered Office Repton Avenue Ashford TN23 3RX Independent Examiner Samantha Bassant
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REPTON MANOR NURSERY
CONTENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Trustees' Report
Independent Examiner's Report
Statement of Finanical Activities
Balance Sheet
Notes to the Financial Statements
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REPTON MANOR NURSERY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their annual report and financial statements for the year ended 31 August 2024 .
Trustees' report and financial statements
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Sept 2023- August 2024
OBJECTIVES AND ACTIVITIES
Objectives and aims to enhance the development and education of children primarily under statutory school age but not exclusively by i) offering appropriate learning opportunities through children’s interest to enhance their development in a safe and secure environment. by ii) supporting staff development through mentoring and training iii) work alongside parents and help prepare them and the children for transition to school.
PUBLIC BENEFIT
The Trustees have had due regard for the Charity Commission's guidance on public benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities the company was formed in August 2012 and after commencing operations in April 2013 the Charity Commission granted registration on 7 January 2014.
FINANCIAL REVIEW
Financial position
The results for the year and the financial position of the charity are as shown in the annexed financial statements. The accounts show a net surplus for the year of £4,807 (2023: surplus of £1,656) leaving a carry forward of £115,199 (2023: £111,193).
Sustainability
The nursery has altered their opening and closing times to coincide with the local schools’ times. Making it possible for parents who have siblings at both settings to have enough time to drop off and collect at both nursery and school. In April 2024, the UK Government launched its two-year-old funding for working parents. This helped a small selection of the paying two-year -old children’s parents. It is expected that more parents will benefit in September 2024 when more two-year-old places will be available at the setting, due to some children transitioning to school. Fee rates have not changed this year due to the induction of the consumables charge, but there is still a difference in price for a two-year-old child compared to a three-year-old child. The setting is still adhering to the lower ration of 4 two-year-olds children to 1 practitioner rather than the 5 children to 1 practitioner that Ofsted now allow. This is due to the higher number of children that require extra support this year. At present the nursery can afford to keep to these ratios, but this is an area that will be continuously monitored.
After consultation with the Kent County Councils sustainability Officer the nursery placed a voluntary £2.00 a week consumables fee in April 2024 that covered items such as snack to help with the rise in food costs. Most parents have been happy to pay the fee once it was explained why this fee is in place. Fundraising has taken place this year, activities have included cake sales, adopt a soft toy sale, Mother’s Day and Father’s Day shops. The money raised was used to buy leaving gifts for our Pre-school children, hold a leavers party and purchase new resources for the nursery.
Reserves policy
The charity will monitor its funds on a regular basis and will look to maintain at least six months of its annual running costs in reserve on an ongoing basis. When reviewing the budget this year it was decided that due to the increase in wages, rent and general business running cost that the amount held in this account should be increased. £20,000 was transferred from the Business account to the Reserve account.
STRUCTURE, GOVERNANCE AND MANAGEMENT
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Governing document the charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The policy of the charity is to appoint trustees from the following positions from the connecting school: Early Years Co-ordinator and Business Manager. The policy also states that there should be at least one representative from parents who children attend the setting.
Organisational structure Leadership and Management
Charlotte the Nursery Manager and Early Years Teacher continues her supportive role as mentor for the Department of Education covid recovery programme. She shares the nurseries excellent practice with other nursery managers/practitioners/teachers helping them to improve outcomes for children within their setting. In August of 2024 Charlotte took some of her colleagues to visit one of the settings she had been mentoring in Clapton London. This was a wonderful opportunity for everyone to experience nursery practice in a di�erent part of the country as well as sharing good practice.
The Local Authority Improvement Advisor visited the setting in May 2024. She stated in her report that “The staff team work well together and use their individual strengths to support and model good practice for colleagues who are learning the role and to support their confidence and professional development. The Trustee/Directors team continue to support not only the Manager/Deputy manager but all the practitioners within the setting.
They celebrate staff’s achievements, and these are discussed within the termly Trustee/Directors meetings. James Kilduff then highlights these achievements by either sending an email or directly talking to the staff members. Vikki Reeves the Finance Director supports the manager closely with any HR issues and Jasmine Bundock (Parent Director) attends all parent events such as parent evenings, stay and play sessions so that parents could have the opportunity to get to know the parent director. Jessica Iles continues to visit the nursery throughout the academic year. Both Charlotte White and Jessica arrange extra visits for the children transitioning to Repton Manor School, the children visit with their key person, these visits are particularly supportive for those children that are shy or anxious about starting school.
James Kilduff still completed the managers supervisions and appraisals.
Teaching, Learning and Assessment
The Nursery was inspected by Ofsted in November 2022 and gave the setting a ‘Good’ grade in all areas. They suggested to further improve the quality of the early years provision the provider should “support staff to target the planning of activities to match the children’s individual stages of development more accurately.” As well as support interactions to help all children develop their social, communication and language skills. These areas of development formed the nursery improvement plan this year. Staff members have attended the following courses ‘Practical guide to Visual Support’, ‘Supporting learning outcome for children who have English as an additional language.’ The staff members that attended the courses then cascaded the information shared at staff meeting in order that the techniques/methods/skills learnt could then be implemented in practice.
The Leader of learning Mikala White and the Manager/Early Years Teacher Charlotte White delivered extra training to all sta� members in September 2023 to help embed the planning process and explore children’s individual stages of development more accurately. Further one to one bespoke training was delivered to some members of staff, who needed further support or preferred a more one to one approach to learning.
Mikala White has also started to hold children’s committee meetings, gaining insight into what the children enjoy doing at nursery, what they would like to do in the future, what rules they feel we have at nursery and ideas on topics or activities they would like to explore. The meetings are minute, and conversations are then shared with parents and the settings manager. The Leader of Learning and the manager then explore how best to implement the ideas that the children share. Showing the children that their ideas come into fruition.
Following The Early Years Statutory Framework two-year-old checks are completed by the children’s key person and then shared via the online platform Family. These enables the parents to share the nursery two-year-old checks with the child’s Health Visitor. Every key person also completes an assessment once the child has attended the nursery for 6 weeks. This forms a child’s starting point. Although it is not statutory staff also complete a transition report that are first shared and signed by the children’s parents/guardians and then a copy is given to the children’s primary school.
For children that have either an autism diagnoses or are having support from a Health professional such as a Speech and Language therapist they have an Individual Health Care plan. The plan is reviewed every term and each child’s keyperson is given a target to support their key child with. When the plans are set each term the child’s development is reviewed to ensure that the children are making progress and that the targets set are correct.
The staff held two parents evening this year giving the parents opportunities to explore the nursery with their children and to also discuss their child’s development with their keyperson.
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Personal Development, Behaviour and Welfare
Staff training is as always, a priority this year four members of sta� including the Manager and Deputy Manager renewed there paediatric training and trained for their first aid at work. Meaning that instead of only one member of staff being trained to administer first aid to adults the setting now has four. The setting has also been gifted the money to purchase a Lifevac device to use in the event of a child chocking if first aid fails. All staff have completed online training, and both Claudette Gayle and Charlotte White have attended an in-person training event. Parental permission has also been requested from each child’s parents to ensure that they are supportive of the Lifevac devise being employed.
The setting is still experiencing the impact of Covid 19 and the national lockdown. The pandemic has not only influenced the children, but parents also. This year we have seen an increase in parents feeling anxious about leaving their children or even leaving the house. Most children were either born during the national lockdown period or were under one years of age. Many parents and children have not attended the normal baby groups that are offered locally. Meaning they have not socialised. Developmental checks that are offered by the NHS Health Visiting team have mostly been conducted via phone meaning that some children who may have needed to see a paediatric doctor or a speech and language therapist have not done so. This has had a knock-on effect to children’s personal social, emotional development, physical development and behaviour. To help support parents and children the nursery employed several methods to help both feel settled. We offered home visits that the child’s new keyperson and manager attended. We held a number of settling in sessions, some of which parents attended with their children, and we offered staggered starts and reduced sessions for those children that were reluctant to leave parents.
Outcomes for Children
As previously mentioned, children overall had their two-year-old checks via the phone and not the normal face to face appointments. Several parents at the start of the academic year expressed concerns about their child’s development. Communication and language were a common concern of parents. The nursery manager and SENCO spoke to parents and explained that we would monitor children’s development for the first few months and gauge if extra support was needed.
We also had several children who have English as an additional Language we collected information from parents that included languages, festivals that were celebrated at home so that we could celebrate at nursery. Practitioners also learnt a few key words and displayed key words in di�erent languages around the setting to help support these children.
Once children were settled any that nursery staff were concerned about speech and language we placed on the ‘I Can Early Talk Boost’ programme that both Emma Huxley and Charlotte White are trained to deliver. Emma Huxley took the lead on the programme and delivered the programme three times throughout the academic year. Some children attended the whole once programme, and others repeated the programme for a second time. The children that took part in this initiative showed a significate improvement in there listening skills, concentration, understanding and language development. Two children that it was felt needed further support attended a Speech and Language Walk in Talk in session, where extra support was given to both them and their families.
The setting had one child who received Special Educational Needs Inclusion Funding. This funding was used to promote their physical development by purchasing a trike for them to use in the garden to strengthen their core strength. Funds were also used to buy equipment that would help them to develop their concentration and have some one-to-one time with their key person twice a week.
The nursery a member of the Ashford collaboration and as such were able to apply for an amount of money for an enrichment grant. After looking at key areas of development for the children the funds were used to buy scooters and balance bikes for the children. Some of the children that attended the nursery live in flats or due to the covid national lockdown other’s hadn’t visited parks or outdoor spaces to help them develop the core strength needed, to build the muscles that help with walking, running and also in time strengthen arm muscles needed for writing. The bikes proved to be extremely popular with the children, not only did the whole cohort of children develop great physical skills but they also learn about road safety and wearing a helmet when on a bike or scooter.
The Improvement Advisor also stated in her report “Both the indoor and outdoor environments o�er a wide range of challenging, exciting, stimulating and age-appropriate resources and activities.” Communication throughout the setting is a real strength, children confidently share their needs/interests and ask various questions, practitioners consistently respond to the children…”
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Nursery was last inspected by Ofsted in November 2022 and upheld the GOOD grade across all grade
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descriptors. The next inspection will be in 5 years due to the changes in the Statutory framework. In order help maintain progress the Local Authority offer a yearly visit from an Early Years and childcare Improvement and Standards advisor.
Induction and training of new trustees
Existing Trustees will train New Trustees. All Trustees are expected to complete Basic safeguarding courses as well as attend ‘A Successfully Charity’ course which is held by the Local Authority Kent County Council.
Trustees
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Charlotte White
Trustees' responsibilities statement
The trustees, who are also the directors of Charity For Repton Manor Nursery for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustee and signed on its behalf by:
---------------------------------------------------Charlotte White Trustee
Date : 30 June 2025
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REPTON MANOR NURSERY
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Independent Examiner’s Report to the Trustees of Repton Manor Nursery
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 August 2024 which consists of the statement of financial activities,balance sheet and the related notes
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Name: Samantha Bassant Date: 30 June 2025
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REPTON MANOR NURSERY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
| Recommended categories by activity Notes Income and endowments from: Charitable activities 2 Other trading activities 3 Investments 4 Total Expenditure on: Raising funds 5 Charitable activities 6 Total Net income/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 199,416 - 750 200,166 144 195,216 195,360 4,806 4,806 111,193 115,999 |
Total Funds 2024 £ 199,416 - 750 200,166 144 195,216 195,360 4,806 4,806 111,193 115,999 |
Total Funds 2023 £ 165,296 1,357 752 |
|---|---|---|---|
| 167,405 | |||
| 410 165,338 |
|||
| 165,747 | |||
| 1,658 | |||
| 1,658 109,535 |
|||
| 111,193 |
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REPTON MANOR NURSERY
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2024
| OR THE YEAR ENDED 31 AUGUST 2024 | ||
|---|---|---|
| Recommended categories by activity Notes Unrestricted funds £ Current assets Cash at bank and in hand 8 133,237 Total current assets 133,237 Creditors: amounts falling due within one year 9 17,238 Net current assets/(liabilities) 115,999 Total net assets or liabilities 115,999 Funds of the Charity Unrestricted funds 10 115,999 Restricted income funds 10 Endowment funds 10 Total funds 115,999 |
Total Funds 2024 £ 133,237 133,237 17,238 115,999 115,999 115,999 - - 115,999 |
Total Funds 2023 £ 114,436 114,436 3,243 111,193 |
| 111,193 | ||
| 111,193 - - |
||
| 111,193 |
For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustee acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 30 June 2025 and signed on its behalf by:
Charlotte White Trustee Date : 30 June 2025
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REPTON MANOR NURSERY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Income from donations or grants
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
2. Income from Charitable Activities
| Analysis Unrestricted funds Total funds 2024 £ £ Ashford Early Years donation 750 750 Department of Education Grant 7,600 7,600 KCC Funding 159,706 159,706 Session fees 31,360 31,360 199,416 199,416 3. Income from Other Trading Activities Analysis Total funds 2024 £ Fundraising events - - 4. Income from Investments Analysis Unrestricted funds Total funds 2024 £ £ Interest income 750 750 750 750 |
Total funds 2023 £ 850 3,400 115,385 45,661 |
|---|---|
| 165,296 | |
| Total funds 2023 £ 1,357 |
|
| 1,357 | |
| Total funds 2023 £ 752 |
|
| 752 |
3. Income from Other Trading Activities
4. Income from Investments
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5. Expenditure on Raising Funds
| Analysis | Total funds 2024 | Total funds 2023 |
|---|---|---|
| £ | £ | |
| Staging fund raising events | - | 280 |
| Support Costs | 144 | 130 |
| 144 | 410 | |
| 6. Expenditure on Charitable Activities | ||
| Total funds 2024 | Total funds 2023 | |
| Analysis | £ | £ |
| Staff costs | 149,168 | 128,477 |
| Lunches & Snacks | 2,395 | 3,529 |
| Resources & Toys | 12,632 | 6,148 |
| Rent & Rates | 15,296 | 12,821 |
| Property & garden maintenace | 4,808 | 6,649 |
| Insurance | 547 | 540 |
| Training | 212 | 883 |
| Telephone | - | 100 |
| Postage & stationery | 37 | 60 |
| Regulatory costs | 388 | 405 |
| Accountancy fees | 741 | 600 |
| Subscriptions | 4,640 | 1,606 |
| Sundries | 186 | 119 |
| Emloyer pension costs | 4,022 | 3,271 |
| Support Costs | 144 | 130 |
| 195,216 | 165,338 | |
| 7. Support Costs | ||
| Total funds 2024 | Total funds 2023 | |
| Analysis | £ | £ |
| Bank charges | 288 | 259 |
| 288 | 259 | |
| 8. Cash at bank and in hand | ||
| Total funds 2024 | Total funds 2023 | |
| £ | £ | |
| Cash at bank and in hand | 133,237 | 114,436 |
| 133,237 | 114,436 | |
| 9. Creditors: Amounts falling due within | one year | |
| Total funds 2024 | Total funds 2023 | |
| £ | £ | |
| Accruals and deferred income | 600 | 600 |
| Taxation and social security | 11,956 | 2,300 |
| Other creditors | 4,682 | 343 |
| 17,238 | 3,243 |
10. Charity funds
10.1 Details of material funds held and movements during the CURRENT reporting period
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| Fund | ||||||
|---|---|---|---|---|---|---|
| Fund balances | Gains | balances | ||||
| brought | Income | Expenditure | Transfers | and | carried | |
| Fund names | forward | losses | forward | |||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| funds | ||||||
| Unrestricted | ||||||
| General | 111,193 | 200,166 | 195,360 | - | - | 115,999 |
| Funds | ||||||
| Total | 111,193 | 200,166 | 195,360 | - | - | 115,999 |
| 10.2 Details of | material funds | held and | movements during the PREVIOUS | |||
| reporting period | ||||||
| Fund names | Fund balances brought forward |
Income | Expenditure | Transfers | Gains and losses |
Fund balances carried forward |
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| funds | ||||||
| Unrestricted | ||||||
| General | 109,535 | 167,405 | 165,747 | - | - | 111,193 |
| Funds | ||||||
| Total | 109,535 | 167,405 | 165,747 | - | - | 111,193 |
| 10.3 Transfers | between funds | |||||
| This Year | ||||||
| Amount | ||||||
| £ | ||||||
| Between unrestricted and restricted funds | - | |||||
| Between endowment and restricted funds | - | |||||
| Between endowment and unrestricted | funds | - | ||||
| Last Year | ||||||
| Amount | ||||||
| £ | ||||||
| Between unrestricted and restricted funds | - | |||||
| Between endowment and restricted funds | - | |||||
| Between endowment and unrestricted | funds | - |
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