2025-08-31-accounts - Summertime Nursery & Pre-School

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SUMMERTIME NURSERY & PRE-SCHOOL

REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

Registered Charity No 1159532

Chartered Accountants

SUMMERTIME NURSERY & PRE-SCHOOL

CONTENTS

	Page
Legal and administrative information	1
Report of the trustees	2 - 3
Independent examiner's report to the trustees	4
Statement of financial activities	5
Balance sheet	6
Notes to the Accounts	7-11

SUMMERTIME NURSERY & PRE-SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 AUGUST 2025

Charity Number


Charity Number	1159532
Business address	The Thomas Hardye School
	Queens Avenue
	Dorchester
	Dorset
	DT1 2TE
Officers
Chairperson	Mrs N Green	(appointed Trustee 22 March 2021, Secretary from 19
		September 2023 to 23 June 2024, Chairperson from
		April 2024, resigned 11 September 2025)
Chairperson	Mrs L Nichols	(appointed Trustee 17 June 2024, Treasurer Sept 2024
		to November 2025, Chairperson from 11 September
		2025)
Treasurer	Mrs G Hurlstone	(appointed Trustee 22 March 2021,
		Treasurer from 19 September 2023 resigned September
		2024)
Treasurer	Mr A Howard	(appointed Trustee 9 November 2025, treasurer from 9
		November 2025)
Secretary	Mrs E James	(appointed 23 June 2024)
Ofsted Nominated	Mrs C White	(appointed 17 June 2024)
Other Trustees	Mr A Hill	(appointed 8 December 2021, resigned 11 September 2025)
	Mrs I de Saeger	(appointed 7 September 2021, resigned 31 August 2024)
	Mrs K Orford	(appointed 19 September 2023, resigned 11 September 2025)
	Mrs J Sawyer	(appointed 19 September 2023)
	Mrs C Pengelly	(appointed 1 May 2024)
	Mrs H Dell	(appointed 4 June 2024)
	Mrs K Stone	(appointed 4 September 2024, resigned 28 February 2026)
	Mr C Thomas	(appointed 20 January 2026)
	Ms B Howard	(appointed 19 January 2026)

Professional advisors

Bankers Barclays Bank PLC 10 South Street Dorchester DT1 1BT

Independent examiner

S J Hough FCA Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

SUMMERTIME NURSERY AND PRE-SCHOOL

TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the governing document, the Charities Act 2011 and 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 published in October 2019.

Organisation

The management of the charity and its assets is vested in the elected committee.

Structure, governance and management

Summertime Nursery and Pre-school registered as a Charitable Incorporated Organisation on 8 December 2014 (No. 1159532) and is governed by the constitution of the Pre-school Learning Alliance, which was prepared in December 2014. It is managed by an elected committee of parents.

New Trustees are appointed by the decision of the members at the AGM upon the routine retirement of existing Trustees, or at any time during the year should a vacancy arise, and new Trustees are required to be members of the CIO.

Objectives and activities of the association

The objects of the association for the public benefit are to:-

(a) advance the education of children below compulsory school age
(b) in the interests of social welfare of the children, to provide and promote educational and recreational activities to assist with their spiritual and mental development, self-reliance and individual responsibility so that they can grow as individuals and members.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aim and objectives of the charity and in planning future activities.

Chairpersons statement (including details of achievements and performance) Reflections on the Past Year

As Chairperson, I am proud to reflect on a year of remarkable progress and resilience for our charity. The past year has brought both challenges and triumphs. One of the most significant hurdles we faced was navigating the uncertainties surrounding the new funding scheme. Its unpredictable nature demanded flexibility, strategic thinking, and resilience from our team. I am proud to report that we responded admirably, maintaining our focus on two core priorities:

Ensuring the long-term sustainability of the nursery
Providing high-quality, affordable childcare to families in our local community

This balance is never easy, and I extend sincere thanks to our management team and staff for their unwavering dedication and thoughtful decision-making throughout.

Key Achievements

We successfully secured a new tenancy agreement after months of persistence and negotiation. This management team for their tireless efforts in achieving this outcome, particularly amid ongoing recruitment challenges in the early years sector.

Committee members have continued to provide invaluable support, often while managing the demands of parenthood. Their contributions have helped shape a more responsive and effective committee structure,

We have revitalised our committee operations by:

Streamlining meetings for greater efficiency
Strengthening fundraising efforts
Introducing community building initiatives such as parent play socials and a succesful garden tidy-up event

These efforts have reinforced our sense of connection and purpose.

SUMMERTIME NURSERY AND PRE-SCHOOL

TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Chairpersons statement (including details of achievements and performance) cont.

Looking ahead

As we move forward, our focus will be on building upon the strong foundations laid this year. Key priorities include:

Improving internal systems, particularly document sharing and access via a shared drive
Expanding fundraising initiatives to support staff-led projects and enrich children's learning experiences
Encouraging continued support for practical contributions such as garden maintenance and facility upkeep

These efforts, though often behind the scenes, are essential in creating a safe, welcoming, and inspiring environment for our children.

Conclusion

to make a real and lasting difference. Together, we are nurturing a space that reflects care, creativity, and community spirit.

Nicola Green

Summertime Committee Chair (to September 2025)

Financial activities and affairs

Income for the year totalled £508,992 (2024 £431,555) and expenditure totalled £400,294 (2024 £376,043). The overall result for the year was a surplus of £108,698 (2024 surplus of £55,512). At the end of the financial year net assets totalled £304,103 (2024 £195,405).

Reserves policy

The trustees' aim to maintain a sufficient level of reserves to enable it to carry out its charitable objectives for the foreseeable future.

The trustees are committed to ensure the charity generates sufficient funds to meet its charitable objectives.

As at 31 August 2025 funds carried forward were £304,103.

Approved by the trustees on 31 May 2026 and signed on its behalf by:

Laura Nichols Chairperson

SUMMERTIME NURSERY AND PRE-SCHOOL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

I report on the accounts of the Charity for the year ended 31 August 2025 which are set out on pages 5 to 11.

Responsibilities and basis of report

As the trustees you are responsible for the preparation of the accounts in accordance with the

I report in respect of my examination of the 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

Since the gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

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

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records
the accounts do 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 and fair which is not a matter considered as part of an independent examination.

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.

S J Hough FCA

Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

4 June 2026

SUMMERTIME NURSERY AND PRE-SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Notes Income from: Donations and legacies Investments 2 Fundraising 3 Charitable activities: Childcare provision and education 4 Total Expenditure on: Charitable activities 5 Total Reconciliation of funds Total funds brought forward Total funds carried forward Net (expenditure)/income and net movement in funds	Unrestricted Funds 2025 £ 2,447 1,746 504,799 508,992 400,294 400,294 108,698 195,405 304,103	Unrestricted Funds 2024 £ 854 1,602 1,371 427,728
		431,555
		376,043
		376,043
		55,512
		139,893
		195,405

SUMMERTIME NURSERY AND PRE-SCHOOL

BALANCE SHEET AS AT 31 AUGUST 2025

Notes Fixed assets Tangible fixed assets 7 Current assets Debtors 8 Cash at bank and in hand 9 Creditors: amounts falling due within one year 10 Net current assets Net assets Funds of the charity 11 Unrestricted income funds	Unrestricted Funds 2025 £ 12,167 12,167 5,138 293,502 298,640 6,705 291,935 304,103 304,103 304,103	Unrestricted Funds 2024 £ 8,568
		8,568
		2,462 195,856
		198,318 11,481
		186,837
		195,405 195,405
		195,405

Approved by the trustees on 31 May 2026

and signed on their behalf by Laura Nichols, Chairperson

SUMMERTIME NURSERY AND PRE-SCHOOL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(a) Accounting convention

Summertime Nursery and Pre-School is a Charitable Incorporated Organisation registered in England & Wales. It's registered office is Thomas Hardye School, Queens Avenue, Dorchester DT1 2ET.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a and view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a and fair This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Incoming resources

All income is recognised when the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount receivable can be measured reliably. No expenditure is netted off income.

(c) Resources expended

Expenditure is recognised on an accruals basis as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be fully recovered. All expenses including support and governance costs are allocated or apportioned to the applicable expenditure headings.

(d) Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is calculated to write off the cost less residual value of each asset over its expected useful life on 25% per annum straight line basis.

(e) Fund accounting

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the Trust. Unrestricted funds include designated funds which represent monies set aside by the trustees for specific purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

SUMMERTIME NURSERY AND PRE-SCHOOL

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

2 Investment income and interest

Interest - Barclays current account Interest - Barclays saver account Other interest 3 Fundraising Christmas card commission Events and raffles 4 Childcare provision and education Fees and vouchers Government funding Deposits for spaces Apprenticeship training incentive	Unrestricted funds 2025 £ 2 2,445 - 2,447 Unrestricted funds 2025 £ 49 1,697 1,746 Unrestricted funds 2025 £ 163,293 339,243 2,263 - 504,799	Unrestricted funds 2024 £ 4 1,598 -
		1,602 Unrestricted funds 2024 £ 72 1,299
		1,371 Unrestricted funds 2024 £ 251,578 171,509 3,641 1,000
		427,728

SUMMERTIME NURSERY AND PRE-SCHOOL

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

5 Expenditure on charitable activities

Wages and salaries Employer's National Insurance Employer's Pension Contributions Rent Repairs to equipment and property Cleaning Food and refreshments Outings Books and equipment Other staff costs Training Post, printing and stationery Subscriptions and sundry Donations Telephone and internet Software Ofsted registration fee Bank charges and Interest Insurance Depreciation Governance Independent examination Bookkeeping and accountancy Legal fees	Unrestricted funds 2025 £ 313,880 14,663 4,957 8,500 1,422 3,842 6,360 179 6,114 6,300 3,396 3,644 5,755 - 4,927 3,301 220 143 1,765 6,362 395,730 570 1,856 2,138 400,294	Unrestricted funds 2024 £ 305,422 15,448 5,082 7,696 1,942 3,863 4,842 (477) 4,355 2,110 706 3,827 2,575 - 4,548 3,973 220 123 1,093 6,280
		373,628 558 1,857 -
		376,043

6 Staff and Trustee information

No remuneration or expenses were paid to trustees during the year (2024 - nil).

The average number of employees in the year (head count) was 19 (2024 19).

There were no employees who received total employee benefits of more than £60,000.

Total remuneration and benefits of key management personnel totalled £71,809 for the year (2024 - £66,956)

SUMMERTIME NURSERY AND PRE-SCHOOL

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

7 Tangible fixed assets At Cost At 1 September 2024 Additions Disposals At 31 August 2025 Depreciation At 1 September 2024 Disposals Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 1 September 2024 8 Debtors Trade Debtors Other debtors including prepayments 9 Cash at bank and in hand Barclays current account Barclays saver account Petty Cash	Unrestricted funds 2025 £ 834 4,304 5,138 Unrestricted funds 2025 £ 71,993 221,509 - 293,502	Fixtures and Equipment £ 53,664 9,961 -
		63,625
		45,096 - 6,362
		51,458 12,167 8,568 Unrestricted funds 2024 £ 796 1,666
		2,462 Unrestricted funds 2024 £ 13,332 182,524 -
		195,856

10 -

SUMMERTIME NURSERY AND PRE-SCHOOL

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

10 Creditors: amounts falling due within one year

10 Creditors: amounts falling due within one year
Trade Creditors Taxation and social security Accruals	Unrestricted funds 2025 £ 33 4,857 1,815 6,705	Unrestricted funds 2024 £ 302 1,938 9,241
		11,481

11 Funds Unrestricted income funds Total funds	At 1 September 2024 £ 195,405	508,992 Incoming resources £	(400,294) Resources expended £	At 31 August 2025 £ 304,103
	195,405	508,992	(400,294)	304,103

Unrestricted funds are held to enable the Charity to complete its charitable objectives.

12 Related party transactions

There are no related party transactions that require disclosure.

11 -