2024-12-31-accounts

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Registered number: 09031159 Charity number: 1157145

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

UNAUDITED

GOVERNORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

	Page
Reference and administrative details of the company, its Governors and advisers	1
Governors' report	2 - 5
Independent examiner's report	6
Statement of financial activities	7
Balance sheet	8
Statement of cash flows	9
Notes to the financial statements	10 - 18

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS GOVERNORS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Governors

E Austvoll, Chair E Jones (resigned 1 May 2024) T Bakken F Ellekjaer (resigned 1 December 2024) M S Norbraathen (appointed 1 May 2024)

Company registered number

09031159

Charity registered number

1157145

Registered office

28 Arterberry Road Wimbledon London SW20 8AH

Chief executive officer

A K Johansen

Accountants

James Cowper Kreston Chartered Accountants George Street Reading Berkshire RG1 8LS

Page 1

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Governors (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of The Norwegian Kindergarten in London ('the Kindergarten' or 'NK') for the year ended 31 December 2024. The Governors confirm that the annual report and financial statements of the company comply with the Charities Act 2011, the Companies Act 2006, the requirements of the governing documents and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 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 2015).

CONSTITUTION AND OBJECTS

The Norwegian Kindergarten in London was established on 8 May 2014 as a private company limited by guarantee (Company Number: 9031159) and registered as a charity (Registered Number: 1157145). It is governed by its Memorandum and Articles of Association. The Kindergarten opened on 1 August 2014.

The principal object of the charity is to promote the education of Norwegian/Scandinavian children aged between 2-5 years in the United Kingdom.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Norwegian Kindergarten in London is an English Independent School for children aged 2-5.

Since September 2015 the board has 4 Governors who are also Directors of The Norwegian Kindergarten in London. The Board had five meetings this year. The Kindergarten is financed solely from fees. Policy is determined by the Governors and is carried out by the Head Teacher. The Deputy Head Teacher assists the Head Teacher in the day to day management of the Kindergarten's academic and non academic matters.

BOARD OF GOVERNORS

None of the Governors received any remuneration or reimbursement during the year.

The Governors are charity trustees, as well as directors and members of the company. Nominations are made following discussions between existing Governors and the Head Teacher and take into account the individual's connections with the Kindergarten, competence, specialist skills and local availability. The Governing Board requires breadth and depth of experience to carry out its duties effectively and efficiently.

REVIEW OF ACTIVITIES

The Norwegian authorities ruled that the Kindergarten could no longer be part of The Norwegian School in London Limited and so on 1 August 2014 The Norwegian Kindergarten in London was set up as a separate legal entity. Existing pupils and staff were transferred to the new entity from 1 August 2014.

The Norwegian Kindergarten in London provides Nursery School Education for Norwegian/Scandinavian speaking children aged 2 to 5 at its premises in Wimbledon, following the Norwegian curriculum.

The Kindergarten aims to be "The natural choice for Norwegian/Scandinavian families in London". For the Kindergarten year starting August 2023, the Kindergarten had 4 full or part time employees and for the Kindergarten year starting August 2024, the Kindergarten had 5 full or part time employees.

In January 2024 18 children attended the Kindergarten and in August 2024 21 children attended the Kindergarten.

Page 2

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The Kindergarten provides 34 hours per week including break time and lunch. Opening core hours are: Mondays Thursdays from 8:30 until 15:30 and Fridays 8:30 until 14:30. The kindergarten also offer early drop off from 8am and late pick to 4pm (except Fridays) to an additional cost The Kindergarten has the same holidays as The Norwegian School. At the start of each academic year the Head Teacher sends information about the plans for the Kindergarten's main activities to the parents, and this is followed up by weekly newsletters. The parents also receive information during the year about changes in the curriculum and other policy related matters. The teachers follow agreements set out in the Employee Handbook. The kindergarten staff have regular planning and strategy meetings. Usually there are also five Inset Days per year, during which staff training takes place.

RISK ASSESSMENT

The Norwegian Kindergarten in London regularly assesses and reviews risks to its operations and has introduced a formal programme of risk identification, prioritisation and mitigation. The physical representation to the Governors is in the form of a risk register which is updated regularly.

The major risk highlighted on the risk register is a drop in pupil numbers this is particularly relevant due to the impact of Brexit. The governors are constantly reviewing the situation and costs will be cut where ever possible.

The governors and leaders of the Kindergarten have put in place procedures to try to reduce this risk:

Improvements to marketing; The Kindergarten built a new webpage and has a new logo.
Lower the minimum pupil age to 2 years.
Promote a hybrid group for local children with an outdoor approach, following the Norwegian framework.

PLANS FOR THE FUTURE

The future priorities are set out as follows:

1) Teaching;

NK aims to ensure a high quality teaching by employing excellent teachers and assistants and raising the level of their competency.

2) Personal Development and Social Skills;

NK aims to ensure a safe and supportive learning environment caring for all children, including children with individual abilities and needs.

NK will ensure that staff have the appropriate qualifications and training to cater for the academic and social welfare and development of all children, whether they are resident in London for a shorter or longer period.

3) Organisation;

NK shall be managed so that staff, facilities and resources are used optimally and in accordance with applicable laws and regulations. Health and Safety standards shall be observed at all times.

NK will emphasise the development and implementation of Health and Safety policies and procedures.

NK will improve branding and marketing to ensure future recruitment of pupils.

NK will adjust the number of classes accordingly to the number of pupils.

Page 3

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

GOING CONCERN

We conclude that should our enrolment level continue as expected, we should have enough resources to continue in operational existence. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

ACHIEVEMENTS AND PERFORMANCE

The Kindergarten has not had any new Osted inspections since 2022 and remains identified as a good school.

The results from using observations are used in further planning and setting goals for the pupils. We facilitate learning through play and social interaction.

During the year we have focused on attending regulatory meetings arranged by the council, SENCo meetings and Manager Networking meetings for the management team. The Head Teacher has attended courses relating to the Visa process for the sponsorship license regulations. Two staff members have attended courses relating to FGM and Prevent training.

We have welcomed several new families throughout the year and strive to fill the spaces through marketing outreach in the local community. We have held additional Open Days and connected with social media experts to help us in the process of providing the local community and Scandinavians in London with the information regarding the kindergartens offer. We have employed full time English speaking staff members to ensure the use of the English language on a regular basis, both for the English speaking children and for the Scandinavian children’s englisg language development.

The kindergarten appreciates its responsibility to minimise its impact on the environment and implements schemes such as walking to school, to reduce the Kindergartens negative footprint on the environment. We also have good routines implemented in the classrooms with both staff and the children to recycle the excess materials we use.

PUBLIC BENEFIT

The Governors have given careful consideration to the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education and on fee charging. The provision of public benefit mainly caters for Norwegian/Scandinavian citizens in the local area. As a main rule all children take part in school trips, excursions, visits to theatres at no extra charge. Milk is provided free of charge for lunch.

The Norwegian Kindergarten welcomes pupils from all backgrounds and nationalities.

Additional public benefits include:

Providing facilities for families for birthday parties and other occasions and celebrations.
Providing access for children and families to the School grounds- playground and tennis court outside school hours at no charge.
The Kindergarten participate in fundraising for Comic Relief, Children in Need and Christmas Jumper day (Save the Children Fund) and other charity events.
The Kindergarten visits neighbouring institution for senior citizens.

REMUNERATION OF KEY PERSONNEL

The Governors are responsible for setting the pay and remuneration of key management personnel. Remuneration is set once certain factors are considered. These factors include market rates of pay and benchmarks against salaries in Norway.

FINANCIAL REVIEW

Finances have been closely monitored this year which has led to a surplus in funds of £81,394 (2023: £21,456) which will be added to the reserves. The amount of reserves at the end of 2024 was £122,909 (2023: £41,515).

Page 4

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

RESERVES POLICY

The Governors understand the need for cash reserves so the Kindergarten can continue to operate for the foreseeable future.

Approved by order of the members of the board of Governors and signed on their behalf by:

................................................

E Austvoll Chair of Trustees Date:

Page 5

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Report to the Governors of The Norwegian Kindergarten in London ('the company')

I report to the charity Governors on my examination of the accounts of the company for the year ended 31 December 2024.

Responsibilities and Basis of Report

As the Governors of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

This report is made solely to the company's Governors, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Governors those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Governors as a body, for my work or for this report.

Signed:

Dated:

Darren O'Connor BCs (Hons) FCCA ACA

James Cowper Kreston

Chartered Accountants George Street Reading Berkshire RG1 8LS

Page 6

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Income from: Fees receivable Investments 3 Total income Expenditure on: Charitable activities: Staff costs Educational supplies Establishment costs Other operating costs Finance costs Governance Total expenditure Net income Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2024 £ 343,452 525 343,977 202,943 3,142 28,261 23,918 237 4,082 262,583 81,394 81,394 41,515 81,394 122,909	Total funds 2024 £ 343,452 525 343,977 202,943 3,142 28,261 23,918 237 4,082 262,583 81,394 81,394 41,515 81,394 122,909	Total funds 2023 £ 244,579 -
			244,579
			179,147 2,038 21,094 16,884 180 3,780
			223,123
			21,456
			21,456
			20,059 21,456
			41,515

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 10 to 18 form part of these financial statements.

Page 7

THE NORWEGIAN KINDERGARTEN IN LONDON (A company limited by guarantee) REGISTERED NUMBER: 09031159

BALANCE SHEET AS AT 31 DECEMBER 2024

Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Current liabilities 10 Net current assets Total net assets Charity funds Unrestricted funds 11 Total funds	1,868 154,523 156,391 (34,310)	2024 £ 828 828 122,081 122,909 122,909 122,909	1,061 101,385 102,446 (61,768)	2023 £ 837
				837 40,678

				41,515
				41,515

				41,515

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Governors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Governors and signed on their behalf by:

................................................

E Austvoll Trustee Date:

The notes on pages 10 to 18 form part of these financial statements.

Page 8

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

Note Cash flows from operating activities Net cash used in operating activities 13 Change 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 14	2024 £ 53,138 53,138 101,385 154,523	2023 £ 43,765
		43,765 57,620

		101,385

The notes on pages 10 to 18 form part of these financial statements

Page 9

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. General information

The entity is a charitable company limited by guarantee, incorporated in the United Kingdom and registered in England and Wales. Its registered address can be found on page 1. The members of the company are the Governors named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Norwegian Kindergarten in London meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Fees relating to the next financial year are carried forward as deferred income.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure has been allocated between direct charitable and management and administration costs according to the nature of the work performed. Direct charitable expenditure comprises all costs directly attributable to the provision of services in pursuance of the charitable objectives and policies.

All expenditure is accounted for under the accruals concept.

Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 10

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.4 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Fixtures and fittings 20% and 33% reducing balance - Computer equipment 33% reducing balance

2.5 Debtors

Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.8 Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the Statement of financial activities incorporating income and expenditure account.

2.9 Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Governors in furtherance of the general objectives of the company and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

2.11 Termination payments

Termination payments are recognised once the obligation arises which is usually at the date of communcation.

Page 11

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.12 Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.

3. Investment income

Unrestricted funds 2024 £ Investment income - bank 525 Governance costs Unrestricted funds 2024 £ Independent examiner's fees 3,244 Independent examiner's fees - non-examination 838 Total 2024 4,082 Independent examiner's remuneration Fees payable to the company's independent examiner for the independent examination of the company's annual accounts Fees payable to the company's independent examiner in respect of: All other services not included above		Total funds 2024 £ 525 Total funds 2024 £ 3,244 838 4,082 2024 £ 3,244 6,250		Total funds 2023 £ - Total funds 2023 £ 2,090 1,690
				3,780
				2023 £ 2,090 7,536

4. Governance costs

5. Independent examiner's remuneration

Page 12

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. Staff costs

Wages and salaries Social security costs Contribution to defined contribution pension schemes	2024 £ 175,956 11,774 15,213 202,943	2023 £ 154,672 9,867 12,818

		177,357

During the year termination payments of £nil (2023: £4,000) were made. Wages of £2,057 (2023: £2,057) were outstanding at the balance sheet date.

The average number of persons employed by the company during the year was as follows:

2024	2023
No.	No.
5	4

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel of The Norwegian Kindergarten in London comprise governors, the head teacher and the deputy head teacher. The total employee benefits of the key management personnel was £108,679 (2023: £96,482).

7. Governors' remuneration and expenses

The members of the Board of Governors are regarded as directors for the purposes of the Companies Act 2006.

During the year, no Governors received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Governor expenses have been incurred (2023 - £NIL).

Page 13

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. Tangible fixed assets

Cost or valuation At 1 January 2024 Additions At 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023	Fixtures and fittings £ 1,749 280 2,029 1,507 91 1,598 431 242	Computer equipment £ 3,178 - 3,178 2,583 198 2,781 397 595	Total £ 4,927 280
			5,207
			4,090 289
			4,379
			828
			837

9. Debtors

Due within one year Other debtors Prepayments and accrued income	2024 £ 679 1,189 1,868	2023 £ - 1,061 1,061

Page 14

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

10. Creditors: Amounts falling due within one year

Trade creditors Other taxation and social security Other creditors Accruals and deferred income Deferred income at 1 January 2024 Resources deferred during the year Amounts released from previous periods Deferred income at 31 December 2024	2024 £ 414 3,528 3,844 26,524 34,310 2024 £ 50,865 21,866 (50,865) 21,866	2023 £ 354 2,804 3,439 55,171

		61,768
		2023 £ 31,412 50,865 (31,412)

		50,865

11. Statement of funds Statement of funds - current year

Unrestricted funds General Funds - all funds Statement of funds - prior year Unrestricted funds General Funds - all funds	Balance at 1 January 2024 £ 41,515 Balance at 1 January 2023 £ 20,059	Income £ 343,977 Income £ 244,579	Expenditure £ (262,583) Expenditure £ (223,123)	Balance at 31 December 2024 £ 122,909
				Balance at 31 December 2023 £ 41,515

Page 15

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

12. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted funds 2024 £ Tangible fixed assets 828 Current assets 156,391 Creditors due within one year (34,310) Total 122,909	Total funds 2024 £ 828 156,391 (34,310) 122,909

Analysis of net assets between funds - prior period

Tangible fixed assets Current assets Creditors due within one year Total	Unrestricted funds 2023 £ 837 102,446 (61,768) 41,515	Total funds 2023 £ 837 102,446 (61,768) 41,515

13. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the period (as per Statement of Financial Activities) Adjustments for: Depreciation charges Increase in debtors Increase/(decrease) in creditors Purchase of fixed assets Net cash provided by operating activities	2024 £ 81,394 289 (807) (27,458) (280) 53,138	2023 £ 21,456 360 (35) 21,984 - 43,765

Page 16

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

14. Analysis of cash and cash equivalents

Cash in hand Total cash and cash equivalents	2024 £ 154,523 154,523	2023 £ 101,385

		101,385

15. Analysis of changes in net debt

Cash at bank and in hand	At 1 January 2024 £ 101,385 101,385	Cash flows £ 53,138 53,138	At 31 December 2024 £ 154,523
			154,523

16. Pension commitments

The charity operates a defined contributions pension scheme for its employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £15,213 (2023: £12,818). Contributions totalling £1,787 (2023: £1,382) were payable at the balance sheet date.

17. Operating lease commitments

At 31 December 2024 the company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year Later than 1 year and not later than 5 years Later than 5 years	2024 £ 20,085 80,340 292,906 393,331	2023 £ 20,085 80,340 312,991

		413,416

18. Related party transactions

A number of Governors have children who attend the Norwegian Kindergarten in London and nursery fees are charged in accordance with the nursery charging policy.

There were no other related party transactions in the year.

Page 17

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

19. Controlling party

In the opinion of the Governors, there is no controlling party.

Page 18

The Norwegian Kindergarten in London

Corporation tax computation For the accounting period From 1 Jan 2024 to 31 Dec 2024

Tax reference: 9181725210 Client reference: 520022

Accounting period from 1 Jan 2024 to 31 Dec 2024

The Norwegian Kindergarten in London

	CONTENTS	Page
A	Corporation tax computation
	A1 Corporation tax payable/(repayable)	1
	A2 Profits chargeable to corporation tax	1
B	Profit and loss account	2
C	Adjusted trading profits	2
D	Additional information required for E-filing	3

The Norwegian Kindergarten in London

Accounting period from 1 Jan 2024 to 31 Dec 2024

A Corporation tax computation A1 Corporation tax payable/(repayable) Ref Profits chargeable to corporation tax A2 A2 Profits chargeable to corporation tax Ref. Profits chargeable to tax A1	£
	0

	Accounting period ended 31 Dec 24 £
	0

Page 1

The Norwegian Kindergarten in London

Accounting period from 1 Jan 2024 to 31 Dec 2024

B Profit and loss account Gross profit Operating profit Profit before tax C Adjusted trading profits Ref. Profit per accounts B Adjusted trading loss A2			Accounting period ended 31 Dec 24 £

			-


			-


			-
		Accounting period ended 31 Dec 24 £
		-



		-

Page 2

The Norwegian Kindergarten in London

Accounting period from 1 Jan 2024 to 31 Dec 2024

D	Additional information required for E-filing	Additional information required for E-filing

	Dates of chargeable periods From: To:	Full chargeable period 1 Jan 24 31 Dec 24
	Computation and CT600 CT600 Box No:
	Other items March 1982 election Company is a partner in a firm Name of production software Version of production software (latest ePack installed)	Yes 1 No 0 CaseWare epCT3.17.01

Page 3

HM Revenue & Customs

Company Tax Return CT600 (2024) Version 3 for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Supplementary pages enclosed

Loans and arrangements to participators by close companies - form CT600A

100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches - form CT600B

105 Group and consortium - form CT600C

110 Insurance - form CT600D

115 Charities and Community Amateur Sports Clubs (CASCs) - form CT600E

120 Tonnage tax - form CT600F

125 Northern Ireland - form CT600G

130 Cross-border royalties - form CT600H

135 Supplementary charge in respect of ring fence trades - form CT600I

140 Disclosure of Tax Avoidance Schemes - form CT600J

141 Restitution tax - form CT600K

142 Research and Development - form CT600L

143 Freeports and Investment Zones - form CT600M

144 Residential Property Developer Tax (RPDT) - form CT600N

Tax calculation - Turnover


	145	Total turnover from trade `£`													•	`0`		`0`

	150	Banks, building societies, insurance companies and other financial concerns
		-put an 'X' in this box ifyou do not	have a recognised			turnover and have		not	made	an	entry	in	box	145
Income

	155	Trading profits					`£`									•	`0`	`0`

	160	Trading losses brought forward set against trading			profits		`£`									•	`0`	`0`

	165	Net trading profits - box 155 minus box		160			`£`									•	`0`	`0`

	170	Bank, building society or other interest, and profits from non-trading loan relationships					`£`									•	`0`	`0`
	172	Put an 'X' in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 2

Income - continued



175	Annual payments not otherwise charged to Corporation Tax	`£`	•	`0`	`0`
and from which Income Tax has not been deducted


180	Non-exempt dividends or distributions from	`£`	•	`0`	`0`
non-UK resident companies


185	Income from which Income Tax has been deducted	`£`	•	`0`	`0`


190	Income from a property business	`£`	•	`0`	`0`


195	Non-trading gains on intangible fixed assets	`£`	•	`0`	`0`


200	Tonnage Tax profits	`£`	•	`0`	`0`


205	Income not falling under any other heading	`£`	•	`0`	`0`

Chargeable gains

210	Gross chargeable gains	`£`	•	`0`	`0`


215	Allowable losses including losses brought forward	`£`	•	`0`	`0`


220	Net chargeable gains - box 210 minus box 215	`£`	•	`0`	`0`

Profits before deductions and reliefs

225	Losses brought forward against certain investment income	`£`	•	`0`	`0`

230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments)		`£`	•	`0`	`0`
brought forward set against non-trading profits

235	Profits before other deductions and reliefs - net sum of	`£`	•	`0`	`0`
boxes 165 to 205 and 220 minus sum of boxes 225 and 230

Deductions and reliefs

240	Losses on unquoted shares	`£`	•	`0`	`0`


245	Management expenses	`£`	•	`0`	`0`


250	UK property business losses for this or previous	`£`	•	`0`	`0`
accounting period


255	Capital allowances for the purposes of management	`£`	•	`0`	`0`
of the business


260	Non-trade deficits for this accounting period from loan	`£`	•	`0`	`0`
relationships and derivative contracts (financial instruments)

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 3

Deductions and Reliefs - continued


263	Carried forward non-trade deficits from loan relationships	`£`	•	`0`	`0`
	and derivative contracts(financial instruments)

265	Non-trading losses on intangible fixed assets	`£`	•	`0`	`0`


275	Total trading losses of this or a later accounting period	`£`	•	`0`	`0`

280	Put an 'X' in box 280 if amounts carried back from later accounting periods are included in box 275

285	Trading losses carried forward and claimed against totalprofits `£` • `0` `0`
	totalprofits

290	Non-trade capital allowances	`£`	•	`0`	`0`

295	Total of deductions and reliefs -

300	Profits before qualifying donations and group relief - box 235 minus box 295 `£` • `0` `0`
	box 235 minus box 295

305	Qualifying donations	`£`	•	`0`	`0`


310	Group relief	`£`	•	`0`	`0`


312	Group relief for carried forward losses	`£`	•	`0`	`0`

315	Profits chargeable to Corporation Tax -	`£`	•	`0`	`0`
	box 300 minus boxes 305310 and 312
	,
320	Ring fence profits included	`£`	•	`0`	`0`


325	Northern Ireland profits included	`£`	•	`0`	`0`

Tax calculation

326 Number of associated companies in this period
327 Number of associated companies in the first financial year
328 Number of associated companies in the second financial year
329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

Enter how much profit has to be charged and at what rate

		Amount of profit			Tax

330	335	`£`	340	345	`£`	`p`


	350	`£`	355	360	`£`	`p`


	365	`£`	370	375	`£`	`p`


380	385	`£`	390	395	`£`	`p`


	400	`£`	405	410	`£`	`p`


	415	`£`	420	425	`£`	`p`

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 4

Tax calculation – continued


Corporation Tax - total of boxes 345, 360, 375, 395, 410 and 425			430	`£`	•


Marginal relief			435	`£`	•


Corporation Tax chargeable - box 430 minus box 435			440	`£`	•

Reliefs and deductions in terms of tax


445		Community Investment Tax Relief		`£`	•


450		Double Taxation Relief		`£`	•

455		Put an 'X' in box 455 if box 450 includes an underlying rate relief claim

460		Put an 'X' in box 460 if box 450 includes any amount carried back from a laterperiod


465		Advance Corporation Tax		`£`	•

470		Total reliefs and deduction in terms of tax

Coronavirus support schemes and overpayments (see CT600 guide for definitions

471	Coronavirus Job Retention Scheme (CJRS) received			`£`	•


472	CJRS entitlement			`£`	•


473	CJRS overpayment already assessed or voluntary disclosed			`£`	•


474	Other coronavirus overpayments			`£`	•

Energy levies

986		Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable `£`			•

		Electricity Generator Levy (EGL) exceptional generation receipts `£` •
987

Calculation of tax outstanding or overpaid


475	Net Corporation Tax liability - box 440 minus box 470			`£`	•


480	Tax payable on loans and arrangements to participators			`£`	•

485

Coronavirus support schemes and overpayments (see CT600 guide for definitions)

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 5

Calculation of tax outstanding or overpaid - continued


	500	CFC tax, bank levy and bank surcharge - total of boxes 490,495,496 and 497	payable				`£`	•
	501	EOGPL payable					`£`	•

	502	EGL payable					`£`	•

	505	Supplementary charge (ring fence trades) payable					`£`	•
	510	Tax chargeable - total of boxes 475,480,500,501,502	and 505				`£`	•
	515	Income Tax deducted from gross income included				in profits	`£`	•

	520	Income Tax repayable to the company					`£`	•

	525	Self-assessment of tax payable before	restitution tax				`£`	•
		and coronavirus support scheme overpayments
		- box 510 minus box 515
	526	Coronavirus support schemes overpayment now – total of boxes 471 and 474 minus boxes 472 and				due 473	`£`	•

	527	Restitution tax					`£`	•

	528	Self-assessment of tax payable – total of boxes 525,526 and 527					`£`	•
Tax reconciliation

	530	Research and Development credit					`£`	•

	535	(Not currently used)					`£`	•

	540	Creatives tax credit					`£`	•

	545	Total of Research and Development credit and creative tax credit - total box 530 to 540					`£`	•
	550	Land remediation tax credit					`£`	•

	555	Life assurance company tax credit					`£`	•

	560	Total land remediation and life assurance credit - total box 550 and 555		company tax			`£`	•
	565	Capital allowances first-year tax credit					`£`	•

	570	Surplus Research and Development credits or creative tax credit payable - box 545 minus box 525					`£`	•
	575	Land remediation or life assurance company tax payable - total of boxes 545 and 560 minus boxes 525			credit and 570		`£`	•

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 6

Tax reconciliation - continued


580	Capital allowances first-year tax credit payable -	`£`	•
boxes 545 560 and 565 minus boxes 525 570 and 575
, ,

585	Ring fence Corporation Tax included	`£`	•


586	NI Corporation Tax included	`£`	•


590	Ring fence supplementary charge included	`£`	•


595	Tax already paid (and not already repaid)	`£`	•


600	Tax outstanding	`£`	•
- box 525 minus boxes 545 560 565 and 595
, ,

605	Tax overpaid including surplus or payable credits	`£`	•
- total sum of boxes 545 560 565 and 595 minus 525
, ,

610	Group tax refunds surrendered to this company	`£`	•

615

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations	During the return period, did the company export goods and/or services to individuals, enterprises or organisations
outside the United Kingdom (UK)?

616	Yes – goods	617	Yes – services		618	No – neither

Indicators and information

620	Franked investment income/Exempt ABGH distributions			`£`			•	`0`	`0`

625	Number of 51% group companies

Put an 'X' in the relevant boxes, if in the period, the company:


630	should have made (whether it has or not) instalment payments as a large company
under the Corporation Tax (Instalment Payments) Regulations


631


635	is within a group payments arrangement for the period


640	has written down or sold intangible assets


645	has made cross-border royalty payments

647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income `£`
				`£`			•	`0`	`0`

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 7

Information about enhanced expenditure and tax reliefs

Research and Development (R&D) or creative enhanced expenditure & tax reliefs

650	650	Put an 'X' in box 650 if the claim is made by a small or medium-sized enterprise(SME), including a SME subcontractor to a large company	Put an 'X' in box 650 if the claim is made by a small or medium-sized enterprise(SME), including a SME subcontractor to a large company	Put an 'X' in box 650 if the claim is made by a small or medium-sized enterprise(SME), including a SME subcontractor to a large company	Put an 'X' in box 650 if the claim is made by a small or medium-sized enterprise(SME), including a SME subcontractor to a large company	Put an 'X' in box 650 if the claim is made by a small or medium-sized enterprise(SME), including a SME subcontractor to a large company


655		Put an 'X' in box 655 if the claim is made by a large company


656		Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted


657		Put an ‘X’ in box 657 to confirm that an additional information form has been submitted


659		R&D expenditure qualifying for SME R&D relief	`£`	•	`0`	`0`


660		R&D enhanced expenditure	`£`	•	`0`	`0`


665		Creative qualifying expenditure and/or additional deduction	`£`	•	`0`	`0`

670		R&D and creative enhanced expenditure

675		R&D enhanced expenditure of a SME on work subcontracted to it by a large company `£` • `0` `0`
		subcontracted to it by a large company

680		Vaccine research expenditure	`£`	•	`0`	`0`

Land remediation enhanced expenditure


685	Enter the total enhanced expenditure		`£`	•	`0`	`0`

Information about capital allowances & balancing charges/disposal value Allowances and charges in the calculation of trading profits and losses

Allowances and charges in the calculation of trading profits and losses	Allowances and charges in the calculation of trading profits and losses	Allowances and charges in the calculation of trading profits and losses	Allowances and charges in the calculation of trading profits and losses	Allowances and charges in the calculation of trading profits and losses

	Capital allowances		Balancing charges
Annual investment allowance
	690	`£`


Full expensing	688	`£`	689	`£`

Machinery and plant
	691	`£`	692	`£`
- super-deduction

Machinery and plant
- special rate allowance	693	`£`	694	`£`

Machinery and plant
	695	`£`	700	`£`
- special ratepool

Machinery and plant
	705	`£`	710	`£`
- mainpool

Structures and
	711	`£`
buildings

Business premises renovation
	715	`£`	720	`£`

Other allowances and charges
	725	`£`	730	`£`

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 8

Allowances and charges in the calculation of trading profits & losses - continued

	Capital allowances	Capital allowances	Disposal value	Disposal value
Electric
	713	`£`	714	`£`
charge-points


Enterprise zones	721	`£`	722	`£`

Zero emissions goods vehicles
	723	`£`	724	`£`

Zero emissions cars
	726	`£`	727	`£`

Allowances and charges not included in the calculation of trading profits & losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges
Annual investment allowance
	735	`£`

Structures and buildings
	736	`£`


Full expensing	733	`£`	734	`£`

Business premises renovation
	740	`£`	745	`£`

Machinery and plant – super-deduction
	741	`£`	742	`£`

Machinery and plant
- special rate allowance	743	`£`	744	`£`

Other allowances and charges
	750	`£`	755	`£`

	Capital allowances		Disposal value
Electric charge-points
	737	`£`	738	`£`


Enterprise zones	746	`£`	747	`£`

Zero emissions goods vehicles
	748	`£`	749	`£`

Zero emissions cars
	751	`£`	752	`£`

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 9

Qualifying expenditure

year allowance is claimed •	year allowance is claimed •	year allowance is claimed •	year allowance is claimed •	year allowance is claimed •	year allowance is claimed •
765 Designated environmentally friendly machinery andplant `£` • `0` `0`
770 Machinery and plant on long-life assets and integral features `£` • `0` `0`
assets and integral features

771	Structures and buildings	`£`	•	`0`	`0`

772 Machinery and plant – suer-deduction `£` • `0` `0`
772		`£`	•	`0`	`0`
p
773 Machinery and plant - secial rate allowance `£` • `0` `0`
773		`£`	•	`0`	`0`
p

775	Other machinery and plant	`£`	•	`0`	`0`

Losses, deficits and excess amounts

Amount arising

Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief
	Amount

Losses of trades
carried on wholly	780	`£`	785	`£`
orpartly in the UK
Losses of trades
carried on wholly	790	`£`
outside the UK
Non-trade deficits
on loan relationships	795	`£`	800	`£`
and derivative contracts
UK property
	805	`£`	810	`£`
business losses

Overseas property
	815	`£`
business losses

Losses from
miscellaneous	820	`£`
transactions

Capital losses	825	`£`

Non-trading losses on
	830	`£`	835	`£`
intangible fixed assets

Excess amounts


			Maximum available for surrender as group relief
	Amount

Non-trade capital allowances
			840	`£`


Qualifying donations			845	`£`


Management expenses	850	`£`	855	`£`

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 10

Northern Ireland information


856			`£`					•	`0`	`0`
trading losses used against rest of UK/mainstream profits


857			`£`					•	`0`	`0`


858			`£`					•	`0`	`0`

Overpayments and repayments Small repayments


860	Do not repay sums of	`£`		•	`0`	`0`	or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return



865	Repayment of Corporation Tax	`£`	•


870	Repayment of Income Tax	`£`	•


875	Payable Research and Development tax credit	`£`	•


880	Payable Research and Development expenditure credit	`£`	•


885	Payable creative tax credit	`£`	•


890		`£`	•


895	Payable capital allowances first-year tax credit	`£`	•

Surrender of tax refund within group


	Including surrenders under the Instalment Payments Regulations.

900	The following amount is to be surrendered	`£`	•

	Put an 'X' in the appropriate boxes below
	thejoint Notice is attached	905
	or
	will follow	910
915	Please stop repayment of the following amount	`£` •
	until we send you the Notice

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 11

Bank details (for person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number

935 Name of account
940 Building society reference

Payments to a person other than the company

945 Complete the authority below if you want the repayment to be made to a person other than the company I, as (enter status - company secretary, treasurer, liquidator or authorised agent)
950 of (enter company name)
955 authorise (enter name)

960 of address (enter address)

965 Nominee reference

to receive payment on company's behalf

970 Name

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company's profits or tax payable, can lead to both the company and me being prosecuted.

975 Name

Erling Austvoll

980 Date DD MM YYYY

985 Status

Chair of Governors

CT600 (2024) Version 3 (Substitute) (CaseWare)

Page 12

Company Tax Return - supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2017) Version 3 for accounting periods starting on or after 1 April 2015

HM Revenue & Customs

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E - Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Com an information p y

----- Start of picture text -----
E1 Company name
The Norwegian Kindergarten in London
(name of charity or CASC)
E2 Tax reference 9 1 8 1 7 2 5 2 1 0
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY 0 1 0 1 2 0 2 4
E4 to DD MM YYYY 3 1 1 2 2 0 2 4
----- End of picture text -----

Claims to exemption (this section should be completed in all cases)

Charity/CASC repayment reference E5 Charity Commission registration number, or E10 1157145 OSCR number (if applicable) Put an 'X' in the relevant box if during the period covered by these supplementary pages: The company was a charity/CASC and is claiming exemption from all tax on all or part of its income E15 X and gains. (Also put an 'X' in box E15 if the company was a charity/CASC but had no income or gains in the period) All income and gains are exempt from tax and have been, E20 X or will be, applied for charitable or qualifying purposes only Some of the income and gains may not be exempt or have not been applied for charitable or qualifying purposes only, E25 and I have completed form CT600 I claim exemption from tax Name E30 Erling Austvoll Status E35 Chair of Governors Date DD MM YYYY E40

CT600E (2017) Version 3 (Substitute) (CaseWare)

Page 13

Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.

Put an 'X' in the box if during the period covered by these supplementary pages you have over claimed tax. E45

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for the period covered by this return.

Non-exempt amounts should be entered on form CT600 in the appropriate boxes.

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC's accounts for theperiod covered by this return. Non-exempt amounts should be entered on form CT600 in the appropriate boxes.

Type of income Amount

Enter total turnover from exempt charitable trading activities
	E50	`£`	`3`	`4`	`3`	, `4`	`5`	`2`	•	`0`	`0`

Investment income - exclude any amounts included on form CT600
	E55	`£`				`5`	`2`	`5`	•	`0`	`0`

UK land and buildings - exclude any amounts included on form CT600
	E60	`£`							•	`0`	`0`


Gift Aid - exclude any amounts included on form CT600	E65	`£`							•	`0`	`0`

From other charities - exclude any amounts included on form CT600
	E70	`£`							•	`0`	`0`


Gifts of shares or securities received	E75	`£`							•	`0`	`0`


Gifts of real property received	E80	`£`							•	`0`	`0`


Other sources (not included above)	E85	`£`							•	`0`	`0`


Total of boxes E50 to E85	E90	`£`	`3`	`4`	`3`	, `9`	`7`	`7`	•	`0`	`0`

Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these

supplementary pages


Type of expenditure Amount

Trading costs in relation to exempt activities (in box E50)
	E95	`£`	`2`	`0`	`6`	, `3`	`2`	`2`	•	`0`	`0`

UK land and buildings costs in relation to exempt charitable activities(in box E60)
	E100	`£`							•	`0`	`0`


All general administration/governance costs	E105	`£`			`4`	, `0`	`8`	`2`	•	`0`	`0`


All grants and donations made within the UK	E110	`£`							•	`0`	`0`


All grants and donations made outside the UK	E115	`£`							•	`0`	`0`

Other expenditure not included above, or not used in calculating figures entered on the form CT600
	E120	`£`		`5`	`2`	, `1`	`7`	`9`	•	`0`	`0`


Total of boxes E95 to E120	E125	`£`	`2`	`6`	`2`	, `5`	`8`	`3`	•	`0`	`0`

CT600E (2017) Version 3 (Substitute) (CaseWare)

Page 14

Information required


Charity/CASC assets

	Disposals in period		Held at the end of the period

	(total consideration received)		(use accounts figures)


Tangible fixed assets
	E130	`£`	E135	`£`				`8`	`2`	`7`



UK investments (excluding
	E140	`£`	E145	`£`
controlled companies)

Shares in, and loans to,
	E150	`£`	E155	`£`
controlled companies

Overseas investments
	E160	`£`	E165	`£`



Loans and non-trade debtors			E170	`£`


Other current assets			E175	`£`	`1`	`5`	`6`	`3`	`9`	`1`


Qualifying investments and loans. *Applies to charities only. See CT600 Guide*
			E180



Value of any non-qualifying investments and loans *Applies to charities only. See CT600 Guide*
			E185	`£`



Number of subsidiary or associated companies the charity controls at the end of the period. Exclude companies that were dormant throughout the period
			E190	`0`

CT600E (2017) Version 3 (Substitute) (CaseWare)

Page 15

Dear James Cowper Kreston

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charitable company’s financial statements for the year ended 31 December 2024. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

1 We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.
2 We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.
3 We confirm that the charitable company was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 December 2024 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.
4 We have fulfilled our responsibilities as directors as set out in the terms of your engagement letter dated 10 May 2024, under the Companies Act 2006 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
5 All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.
6 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charitable company, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.
7 The financial statements are free of material misstatements, including omissions.

Assets and liabilities

8 The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed in the notes to the financial statements.
9 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
10 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

11 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

Loans and arrangements

12 The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than any disclosed in the financial statements.

Legal claims

13 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.

Laws and regulations

14 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

15 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

16 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

17 We believe that the charitable company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company’s ability to continue as a going concern need to be made in the financial statements.

Grants and donations

18 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

.............................................................................................................................. Signed on behalf of the board of directors

[Date]


1 Company name									`The Norwegian Kindergarten in London`
2 Company registration number													`0` `9` `0` `3` `1` `1`						`5` `9`
3 Tax reference											`9` `1`		`8` `1` `7` `2` `5` `2`						`1` `0`
4 Type of company																			`8`

Northern Ireland (NI)

Put an 'X' in the appropriate boxes below

5 NI trading activity										6 SME
7 NI employer										8 Special circumstances
About this return

	This is the tax return for the company named above, for the period below

30	from DD MM YYYY										35	to DD MM YYYY

	`0`	`1`	`0`	`1`	`2`	`0`	`2`	`4`				`3`		`1`	`1`	`2`	`2`	`0`	`2`	`4`

	Put an ‘X’ in the appropriate boxes below

40	A repayment is due for this return period
45	Claim or relief affecting an earlier period
50	Making more than one return for this company now
55	This return contains estimated figures
60	Company part of a group that is not small
65	Notice of disclosable avoidance schemes

	Transfer Pricing

70	Compensating adjustment claimed
75	Company qualifies for SME exemption

THE NORWEGIAN KINDERGARTEN IN LONDON

UNAUDITED

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

CONTENTS

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS GOVERNORS AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Governors

Company registered number

Charity registered number

Registered office

Chief executive officer

Accountants

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

CONSTITUTION AND OBJECTS

STRUCTURE, GOVERNANCE AND MANAGEMENT

BOARD OF GOVERNORS

REVIEW OF ACTIVITIES

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

RISK ASSESSMENT

PLANS FOR THE FUTURE

1) Teaching;

3) Organisation;

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

GOING CONCERN

ACHIEVEMENTS AND PERFORMANCE

PUBLIC BENEFIT

REMUNERATION OF KEY PERSONNEL

FINANCIAL REVIEW

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

RESERVES POLICY

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Report to the Governors of The Norwegian Kindergarten in London ('the company')

Responsibilities and Basis of Report

Independent Examiner's Statement

James Cowper Kreston

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

THE NORWEGIAN KINDERGARTEN IN LONDON (A company limited by guarantee) REGISTERED NUMBER: 09031159

BALANCE SHEET AS AT 31 DECEMBER 2024

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. General information

2. Accounting policies

2.1 Basis of preparation of financial statements

2.2 Income

2.3 Expenditure

2.4 Tangible fixed assets and depreciation

THE NORWEGIAN KINDERGARTEN IN LONDON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.4 Tangible fixed assets and depreciation (continued)

2.5 Debtors

2.6 Cash at bank and in hand

2.7 Liabilities and provisions

2.8 Foreign currencies

2.9 Pensions

2.10 Fund accounting

2.11 Termination payments

THE NORWEGIAN KINDERGARTEN IN LONDON

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)