2025-03-31-accounts

Charity registration number.. 1161710 Eastwood Neighbourhood Nursery CIO Annual Report and Financial Statements for the Year Ended 31 March 2025 'Play, learn and grow together,

Eastwood Neighbourhood Nursery CIO Contents (continued) Reference and Administrative Details Trustees, Report 2105 Independent Examinerfs Report Statement of Financial Activities 7108 Balance Sheet Notes to the Financial Statements 10t025

Eastwood Neighbourhood Nursery CIO Reference and Administrative Details Trustees S Condliffe, Chair D Bell, Secretary N Hajiani, Treasurer V Brown D Condliffe M Cunnington M Bell, lappointed 11th December 20241 V Brown, Manager M Cunnington, Deputy M Plall, Deputy C Amold, Finance OffI￿r Senior Management I Leadership Team Charlty Reglstratlon Number 1161710 Principal Offi¢9 100 Franklyn Street Hanley Stoke-On-T￿nl ST13HD Independent Examlner Daryl Denson ACMA VAST The Dudson Centro Hope Street stoke-on-Trenl ST1 5DD Bankers Nal Wesl 1 Upper Huntb8tch Street Hanley Stoke on Trent ST1 1NS Page 1

Eastwood Neighbourhood Nursery CIO Trustees. Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025. Structure> governance and management Nature of governlng document The nursery was registered as a charity on 22 April 1993. On the 18 May 2015 a Charitable Incorporated Organisalion ICIOI was sel up and the assets and operations of the original charity were transferred to the CIO on 6 April 2016. The CIO was established under a Constitution which outlines the objectives and powers of the charity and is governed by the Charities Act 2006. Recruitment and appointment of trustees Trustees are appointed in accordance with the governing document and meet regularly to oversee strategic direction, financial oversight, and compliance. Inductlon and tralnlng of trustees The training and induction of new trustees is supported by both existing trustees and the management team. A new Iruslee is given copies of the key documents associated with the governance of the charity, the lalesl financial information and accounts, and we look al how roles and responsibilities are shared across the Iwslees. Organisational structure The day-to-day management of the Nursery and wraparound provision is delegated lo the Manager I Management Team, who reports lo the trustees. Objectives and activities Objects and aims To advance for the public benefit the education and development of children by such means as the charity trustees think fil and in particular by.. al The provision of a day nursery providing high quality care and education for children below slatulory school age which promotes their care, safety and health and wellbeing bl The provision of the necessary facilities for the daily care, recreation and education of children during out of school hours and school holidays. The charity aims lo give the children entrusted to our care the best start in life through quality childcare and education. Page 2

Eastwood Neighbourhood Nursery CIO Trustees. Report (continued) What we do and who we help During the year, the Nursery and wraparound care provision offered- Full and part-time Nursery sessions for children aged10-5 yearsl Breakfast and after-school clubs for children attending Waterside Primary School15 -14 yearsl Holiday clubs during school breaks for children attending any school. The trustees have paid due regard to the Charity Commission's guidance on public benefit and are satisfied that the activities of the charity directly benefit children and families in the local area. We accept children from the local areas, as well as children whose parents commute into the area for work and education. We understand that sending a child to Nursery can be a dtfficult choice or a decision dictated by financial needs. Our ambition is to create a welcoming and inclusive environment where children can thrive, make friends, and participate in a range of aclivfcies. We want parents lo have confidence that they leave their children in the h8nds of a competent, friendly. and nurturing staff team and in a clean, safe, and stimulating environment. We adopt a flexible approach lo the care package each child has, which means we can respond to and meet each family's different needs and make a change where needed. This way we work with children focusing on their well-being. We have safeguarding policies and procedures in place to ensure that every child, regardless of their age, gender, religion, or elhnicily, are kept safe and their welfare prioritised. We work with our health, social and education partners lo ensure that support for children and their families is child ￿ntred, timely and co-ordinated through good communication and collaborative working. Our manager is the Special Needs Coordinator ISENCOI who wort(s alongside an assistant SENCO who liaise with children's key workers, parent, speech and language therapist, health visitors, inclusion team. and the Early Years Forum following the SEND Code of Practi￿. We have a community room in our Nursery premises, which we offer to parents, professionals, and children to use for meetings and other activities. We conduct 1..1 intensive interest activities with our children with SEN in our community room. Public Benefit The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard lo the public benefit guidance published by the Charity Commission for England and Wales. Page 3

Eastwood Neighbourhood Nursery CIO Trustees. Report (continued) About the last 12 months - Achievements and performance Over the reporting year, the charity achieved the following.. Maintained consislenl occupancy levels of 1000/D across the Nursery Extended opening hours l introduced new sessions lo meet p8rental demand Achieved or maintained a Good Ofsted rating Invested in staff training le.g. safeguarding, early years education, SENDI Slrenglhened Community links with local schools, colleges, and the local Council. Improved facilities and outdoor learning environments Feedback from parents and carers has been positive, with satisfaction ratings of 95Q/o from annual surveys. We receive most of our children through word of mouth. However, this year we have also gained a lol more children from our improved website, Word of Mouth and Search Engines. We offer excellent quality of care for our children and ex￿1 in our Special Needs Provision. We continue to hold successful events throughout the year with our Parents and the local community. 2025 was a partiCLJlar special milestone for both us and the local community. We were thrilled to ￿lebrate our 20th anniversary as a Nursery with our wonderful families, past and present, whose love and support have shaped our jOLJrney every slep of the way. Thank you for being part of our story. Just a month later, we joined the citfftide festivities lo honour 100 years since Sloke-on-Trent became a city. Our garden party brought together parents, children, and neighbours for an afternoon of laughter, play, and pride in our local heritage. It was a joy lo see generations come together in celebration. From all of us at the Nursery, thank you for making these moments unforgellable. Here is to many more years of growing, learning, and sharing joy-togelher. Financial review- How we have spent and managed our money The results for the year are sel out in the Statement of Financial Activites. Total income for the year was from.. Nursery fees and wraparound care charges Government funding for early years places115130 hours) Grants and donations Policy on reseNes Al the year end unreslricled reseNes are £89,201 12024.. £13,399) which comprises £24,360 of fixed assels12024.. £22,295) and £64,841 of current assels12024.. £8,896 current liabililiesl. The trustees aim to maintain unrestricted reserves sufficient lo cover e.g. three months of core expenditure to ensure stability in the event of unexpected income fluctuations. Page 4

Eastwood Neighbourhood Nursery CIO Trustees. Report (continued) About the next 12 months - what we want to achieve In the coming year, the Iruslees intend to.. Expand wraparound provision lo accommodate increased local demand Invest in further stsff development and retention Continue facility improvements e.g. outdoor play area I sensory equipment Strengthen community partnerships and explore grant opportunities Maintain financial sustainability while supporting affordable childcare Going concern The Iruslees consider the charity lo be in a financially stable position and a going Gon￿m. The annual report was approved by the trustees of the charity on ..M121f2Q2&)d signed on its behalf by.. S Condliffe Trustee Page 5

Eastwood Neighbourhood Nursery CIO Independent Examiner's Report to the trustees of Eastwood Neighbourhood Nursery CIO I report to the trustees on my examination of the accounts of Eastwood Neighbourhood Nursery CIO for the year ended 31 March 2025. Responsibilities and basis of report As the charity Iruslees of Eastwood Neighbourhood Nursery CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Acl'l. I report in respect of my examination of the EaS￿oOd Neighbourhood Nursery CIO'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5llbl of the Act. Independent examlner's statement Since Eastwood Neighbourhood Nursery CIO'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 l am qualified to undertake the examination because l am a member of CIMA, which is one of the listed bodies. I have completed my examination. I confim that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 1. accounting records were not kept in respect of Eastwood Neighbourhood Nursery CIO as required by section 130 of the Act,. or 2. the accounts do not a¢cord with those records,. or 3. the accounts do not comply with the accounting requirements conceming 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 'lrue and fair view, 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 wrf(h the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Daryl Denson ACMA VAST The Dudson Centre Hope Street Sloke-on-Trent ST1 5DD Date.. Jan 27, 2026 Page 6

Eastwood Neighbourhood Nursery CIO Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Unrestricted Restricted Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income Other income 1,547 522,381 240 640 10,924 14,217 15,764 522,381 240 640 10,924 Total income 535,732 14,217 549,949 Expenditure on: Charitable activities 460,195 24,327 484,522 Total expenditure Net incomellexpenditurel Gross transfers between funds 460,195 24,327 484,522 75,537 265 110,1101 12651 65,427 Net movement in funds 75,802 110,3751 65,427 Reconciliation of funds Total funds brought forward 13,399 221,477 234,876 Total funds carried forward 89,201 211,102 300,303 The notes on pages 10 10 25 fomi an integral part of these financial statements. Page 7

Eastwood Neighbourhood Nursery CIO Statement of Financial Activities for the Year Ended 31 March 2025 (continued) Total 2024 Unrestricted Restricted Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income 4,930 393,825 210 151 16,063 20,993 393,825 210 151 Total income 399,116 16,063 415,179 Expenditure on: Charitsble activities {418,469 125,0171 1443,486) Total expenditure 418,469 25,017 443,486 Net expenditure Gross transfers between funds 119,3531 1,552 18,9541 1,552 128,3071 Net movement in funds 117,8011 110,5061 128,3071 Reconclllatlon of funds Total funds brought forward 31,200 231,983 263,183 Total funds carried forward 18 13,399 221,477 234,876 All of the charity's activities derive from continuing operations during the above periods. The funds breakdown for 2024 is shown in note 18. The notes on pages 10 10 25 fomi an integral part of these financial statements. Page 8

Eastwood Neighbourhood Nursery CIO (Registration number: 1161710) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets 14 234,596 242,809 Current assets Debtors 15 12.378 59,320 8,254 6,073 Cash at bank and in hand 71,698 14,327 Creditors: Amounts falling due within one year 15,991 22,260 Net current assetsllliabilities) 65,707 17,933 Net assets 300,303 234,876 Funds ofthe charlty: Restrlcted Income funds Reslricled funds 211,102 221,477 Unrestricted income funds Unrestricted funds 89,201 13,399 Total funds 18 300,303 234,876 The financial statements on pages 7 to 25 were approved by the Iruslees, and aulhorised for issue on Jan25,202E and signed on their behalf by.. S Condliffe Trustee The notes on pages 10 10 25 fomi an integral part of these financial statements. Page 9

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 1 Accounting policies Statement of ¢ompllan¢e The charity is registered as a CIO (Charitable Incorporated Organisationl with The Charity Commission for England and Wales. The financial slalemenls 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 IFRS 1021 (issued in October 20191- (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. Basis of preparation Eastwood Neighbourhood Nursery CIO meets the definition of a public benefit entity under FRS 102. The accounts (financial stalementsl have been prepared under the historical cost convention with items recognised al cost or transaction value unless otherwise ststed in the relev8nt notels} to these accounts. Going concern The financial stslemenls have been prepared on a going concern basis. The trustees assess whether the use of going concern is 8ppropriale i.e. whether there a￿ any material Un￿rtaIntieS re181ed to events or conditions that may cast significant doubt on the ability of the charity lo continue as a going concern. The Irusl8es make this assessment in respect of a period of one year from the dale of approval of the financial stslemenls and have considered the small current assets position at the balance sheet date. Income and endowments Voluntsry income including donations, grfts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has enlitlemenl to the income, il is probable that the income will be received and the amount can be measured with sufficient reliability. Donations and legacies Donations and legacies are re¢ognised on a receivable basis when receipt is probable and the amount can be reliably measured. Grants receivable Grants. including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Donated servlces and facllltles Donated seNices and facilities are included al the value lo the charity where this can be quantified. The value of servies provided by volunteers has not been quantified. Page 10

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Expenditur All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. whe￿ costs cannot be directly 8tlribuled lo particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of lime spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and services for ils beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary lo support them. Governance costs These include the costs attributable to the charity's compliance with conslitulional and slatulory requirements, including audit, strategic management and Iruslees meetings and reimbursed expenses. Government grants Government grants are rewgnised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either lo revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating lo an asset is deferred, il is recognised as deferred income. Taxatlon The charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly, the charity is FX)lenlially exempl from taxation in respect of income or capital gains re￿iVed within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively lo charitable purposes. Tangible fixed assets Individual fixed assets costing £100 or more are initially recorded al cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreclatlon and amortlsatlon Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Page 11

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Asset class Buildings Leasehold improvements FiXtu￿s, fittings and equipment Computers Depreciation method and rate 20/0 per annum straight line 10 10 per annum slraighl line 250/0 per annum reducing balance 330/0 per annum redLJcing balan Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction pri￿. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of is established when there is objective evidence that the will not be able to collect all amounts due according to the original terms of the receivables. Trade credltors Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporb.ng period, to defer settlement of the creditor for at least twelve months after the reporting dale. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the Iruslees discretion in furtherance of the objectives of the charity. Reslricled income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Pensions and other post retirement obligations The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or conslruclive obligation to pay further contributions even if the fund does not hold sufficient assets lo pay all employees the benefits relating to employee service in the current and prior periods. Contributions lo defined contribution plans are recognised in the Statement of Financial Activities when they are due. If wntribulion payments exceed the contribution due for service, the excess is recognised as a prepayment. Page 12

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Financial instrumgnts ClassifiTcation Financial assets and financial liabilities are recognised when the charity becomes a paty to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Recognition and measurement All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as al fair value through profit or loss, which are initially measured al fair value (which is nomially the transaction pri￿ excluding transaction ¢osls}, unless the arrangement conslilules a financing Iransadion. If an arrangement Conslitules a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted al a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right lo sel off the recognised amounts and the charity intends either to settle on a nel basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial asset expire or are sellled, bl the charity transfers lo another party substantially all of the risks and rewards of ownership of the financial asset, or cl the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. Page 13

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 2 Income from donations and legacies Unrestricted funds General Restricted funds Total 2025 Donations and legacies; Donations from companies. trusts and similar proceeds Donations from individuals Grants, including capital grants., Government grants 952 595 952 595 14,217 14,217 1,547 14,217 15,764 Unrestrictgd funds General Restricted funds Total 2024 Donations and legacies-, Donations from companies, trusts and similar proceeds Donations from individuals Grants. including capital grants., Government grants 4,700 80 4,700 80 150 16,063 16,213 4,930 16,063 20,993 3 Incomg from charitoblg activities Unrestricted funds General Total 2025 Fees Other Funding 313,622 208,759 313,622 208,759 522,381 522,381 Unrestricted funds Ggnfrral Total 2024 Fees 314,931 78,894 314,931 78,894 Other Funding 393,825 393,825 Page 14

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 4 Income from other trading activities Unrestricted funds General Total 2025 Local fundraising and street collection income 240 240 240 240 Unrestricted funds General Total 2024 Local fundraising and street collection income 210 210 210 210 S Investment income Unrestricted fund$ General Total 2025 Interest receivable and similar income., Interest receivable on bank deposits 640 640 640 640 Unrestricted funds General Total 2024 Interest receivable and similar income., Interest receivable on bank deposits 151 151 151 151 6 Oth&r income Unrestrlcted Total 2025 General Insurance Claim 10,924 10,924 Page 15

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 7 Expenditure on Charitsble activities Unrestricted funds General Restricted funds Total 2025 Staff costs Food Other direct costs Rates & utilities Insurance Repairs & maintenance Travel expenses Telephone & internet Printing, postage & stationery Computer programmes & apps Miscellaneous Depreciation Rent - City Kids Unit 366,669 16,517 9,241 18,085 3,404 5,678 385 1,528 5,897 2,117 2,956 2,415 24,533 11,072 377,741 16,517 12,217 18,085 3,404 5,678 385 1,528 5,897 2,117 2,956 12,694 24,533 2,976 10,279 459,425 24,327 483,752 Unrestricted funds General Restricted funds Total 2024 Staff costs Food Other direct costs Rates & utilities Insurance Repairs & maintenance Telephone & internet Printing, postage & stationery Computer programmes & apps Miscellaneous Depreciation Rent - City Kids Unit 346,209 15,392 5,898 11,597 3,165 5,175 1,324 4,616 1,836 779 1,154 20,589 12,584 358,793 15,392 7,932 11,597 3,165 5,175 1,324 4,616 1,836 779 11,553 20,589 2,034 10,399 417,734 25,017 442,751 Page 16

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) In addition lo the expenditure analysed above, there are also governance costs of £77012024 - £7351 which relate directly to charitable 8clivilies. See note for further details. 8 Analysis of governance and support costs Governanee costs Unrestricted funds General Total 2025 Independent examiner fees Examination of the financial statements 770 770 770 770 Unrestricted funds General Total 2024 Independent examiner fees Examination of the financial statements 735 735 735 735 9 Govarnment grants Grant income of £13,71712024: £16,213) was received from Sloke-on-Trent City Council as follows.. SEN Inclusion funding £2,54412024.' £5,021) Pupil Premium £2,48312024'. £1,157) Disability Access funding £nil 12024.. £1,687) EHCP funding £8,69012024'. £8,198) In addition the charity re￿iVed £500 of apprenticeship funding from Stoke on Trent College. The amoLJnt of grants recognised in the financial statements was £14,21712024 - £16,213). There were no Ljnfulfilled conditions al the year end, There was no other form of govemment assistance in the year, with the exception of the earfy years funding re￿iVed which is based on pupil numbers. 10 Net incomingloutgoing resources Net incominglloulgoingl resources for the year include.. 2025 2024 Depreciation of fixed assets 12,694 11,553 Page 17

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 11 Trustees remuneration and expenses During the year the charity made the following transactions with trustees.. V Brown V Brown received remuneration of £15,69012024.. £20,270) during the year. V Brown is employed by the nursery as the manager and this is the role for which she is paid. She was appointed as a trustee of the charity in the year ended 31 March 2020. This decision was made due to Ofsled requirements and who within the organisation was eligible lo be the lead person for Ofsted for the City Kids after school club, which runs from a different premises from the nursery. The main nursery Ofsted registration was subsequently transferred lo V Brown in June 2021. No pension contributions are made by the charity for V Brown. The remuneration is paid under the authority of the charity's constitution. M Cunnlngton M Cunninglon received remuneration of £14,35512024.. £18,311) during the year. M Cunnington is employed by the nursery as the deputy manager and this is the role for which she is paid. She was appointed as a trustee of the charity in the year ended 31 March 2019. This decision was made due to Ofsted requirements and who within the organisalion is eligible to be the lead person for Ofsted. The Ofsled registration subsequently transferred to V Brown in June 2021. No pension contributions are made by the charity for M Cunninglon. The remuneration is paid under the authority of the charity's constitution. No trustees have received any reimbursed expenses from the charity during the year. Donations made by the Iruslees without any conditions attached totalled £145 for the year 12024 £Nill. Page 18

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 12 Staff costs The aggregate payroll costs were as follows- 2025 2024 Staff costs durlng the year were.. Wages and salaries Social security costs Pension costs 369,212 3,950 4,579 340,228 14,076 4,489 377,741 358,793 The monthly average number of persons employed by the charity during the year was as follows.. 2025 2024 No No Staff {including senior management} 22 22 No employee received emoluments of more than £60,000 during the year The total employee benefits of the key management personnel of the charity were £70,678 12024 £72,785). 13 Taxation The charity is a registered charity and is therefore exempt from taxation. Page 19

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 14 Tangible fixed assets Land and buildings Furniture and equipment Computer equipment Total Cost At 1 April 2024 Additions 319,727 5,085 14,578 4,481 339,390 4,481 Al 31 March 2025 319,727 5,085 19,059 343,871 Depreciation At 1 April 2024 Charge for the year 79,946 10,372 4,004 487 12,631 1,835 96,581 12,694 Al 31 March 2025 90,318 4,491 14,466 109,275 Net book value Al 31 March 2025 229,409 594 4,593 234,596 At 31 March 2024 239,781 1,081 1,947 242,809 Included within the nel book value of land and buildings above is £Nil 12024 - £Nill in respect of freehold land and buildings and £229,40912024 £239,781) in respect of leaseholds. 15 D9btors 2025 2024 Trade debtors Prepayments 11,665 713 7,581 673 12,378 8,254 16 Creditors: amounts falling due within ono year 2025 2024 Trade creditors Other taxation and social security Other Creditors Pension scheme creditor Accruals 525 147 16,891 1,925 1,662 1,635 2,280 1,248 1,938 5,991 22,260 Page 20

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 17 Obligations under leases and hire purchase Contracts Operating lease commitments Total future minimum lease payments under non-cancellable operating leases are as follows.. 2025 2024 Other Within one year Between one and five years 2,208 1,656 2,208 3,864 3,864 6,072 Page 21

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 18 Funds Balance at 1 April 2024 Balance at 31 March 2025 Incoming resources Resources expended Transfers Unrestricted funds General General fund 13,399 535,732 1460,1951 265 89,201 Restrleted funds Building Fund CCTV & Intercom System Playground Project Summerhouse & Sensory Pathway Pupil Premium OARF Project Higher Needs Funding New Flooring Disability Living Allowance Disability Ac￿sS Fund SEN Inclusion Fund EHCP Funding Apprenti￿ship funding 207,000 678 12.061 16,9001 11701 13,0151 200,100 508 9,046 775 94 11941 12,3121 581 2,483 12651 19 500 500 142 89 142 89 2,544 8,690 500 12,5441 18,6921 15001 114 112 Total restricted funds 221,477 14,217 124,3271 12651 211,102 Total funds 234,876 549,949 484,522 300,303 Page 22

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Balance at 1 April 2023 Balance at 31 March 2024 Incoming resources Resources expended Transfers Unrestricted funds General General fund 31,200 399,116 1418,4691 1,552 13,399 Restricted Building Fund CCTV & Intercom System Playground Project Summerhouse & Sensory Pathway Pupil Premium OARF Project Higher Needs Funding New Flooring Disability Living Allowance Disability Ac￿sS Fund SEN Inclusion Fund EHCP Funding Total rgStri¢tsd funds 213,900 904 15,076 16,9001 12261 13,0151 207,000 678 12,061 1,033 94 12581 11,1571 775 1,157 19 500 19 500 142 253 142 89 1,687 5,022 8,197 11,8511 15,0381 6,5721 60 {1,571 114 231,983 16,063 25,017 1,552 221,477 Total funds 263,183 415,179 443,4861 234,876 Page 23

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) The specific purposes for which the funds are to be applied are as follows.. Building Fund Money received to finance the build of the nursery. CCTV & Intercom Money received from Commissionevs People Power fund to purchase and install a CCTV and intercom system. Playground Project Money received from Big Lottery Awards for All, City of Sloke-on-Trent Council Community Investment Fund and donated by the Eas￿oOd Neighbourhood Nursery PSFA lo fund an outdoor play area. Summerhouse & Sensory Path Money reTrived from Tesco Bags of Help to fund a quiet outdoor area, the summerhouse, and sensory pathway. There was an additional donation of £122 from EaS￿oOd Neighbourhood Nursery PSFA to fund furnishings for the summerhouse. Pupil Premium Money re￿iVed to provide additonal resources for pupil premium children. OARF Project Money received from Stoke-on-Trent City Council lo purchase reSoUr￿S to deliver phonics and maths re opportunity area funding. Higher Needs Funding Money received from Stoke-on-Trent City Council for an individual child attending nursery with additional needs. New Flooring Money received from the Ward Budget of Stoke-on-Trenl City Council towards the purchase of new carpels. Disability Living Allowance Money received from Sloke-on-Trent City Council for a child with additional needs. Disability Access Funding Money received from Sloke-on-Trent City Council lo assist in making reasonable adjuslm8nls within the setting to support children lo a¢￿$S their funded hours. SEN Inclusion Fund Money received from Sloke-on-Trent City Council lo support the learning and development needs of individual children with emerging needs. EHCP (Education, Health and Care Plan) Funding Money recevied from Stoke-on-Trenl City Council to fund additional suppoort for individual children with education, health and social needs. Apprenti￿ship Funding Money used towards wage costs for apprentices employed by the charity. Page 24

Eastwood Neighbourhood Nursery CIO Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 19 Analysis of net assets between funds Unrestricted funds General Total funds at 31 March 2025 Restricted funds Tangible fixed assets Current assets Current liabilities 24,360 70,832 15,9911 89,201 210,236 866 234,596 71,698 15,991 300,303 Total nel assets 211,102 Unrestricted funds General Total funds at 31 March 2024 Restricted funds Tangible fixed assets Current assets Current liabilities 22,295 13,364 122,2601 220.514 963 242,809 14,327 122,2601 Total net assets 13,399 221,477 234,876 20 Related party transactions There were no related party transactions in the year. Page 25

Eastwood 2025 accounts for signing Final Audit Report 2026-01-27 Creata.. 2026￿1-21 By.. VAST Accounts l¥cwunls@v?sl.org.ukl Slalu8'. Signed Transaction ID". CBJCHBCNABA403pMGIVR2EuLMBCuDhUy31 PukSk2z51L "Eastwood 2025 accounts for signing" History Document created by VAST Accounts [e-mail] 2026-01-21 11.'50.'52 GMT- IP address.. 84.65.191.252 Document emailed to Sharon Condliffe [e-mail] for signature 2026-01-21 11..53..39 GMT Email viewed by Sharon Condliffe [e-mail] 2026-01-25- 09..L￿.04 GMT- IP addré8s". 94.10.82.12 Document e-signed by Sharon Condliffe [e-mail] Signature Dale.. 2026-01-25- 09..08..55 GMT- Time Source.. seNer- IP address.. 94.10.82.12 Document emailed to VAST Accounts [e-mail] for signature 2026-01-25- 09..08..57 GMT Email viewed by VAST Accounts [e-mail] 2026-01-2e- 08'.31'.38 GMT- IP address.. 90.200.179.98 Document e-signed by VAST Accounts [e-mail] Signature D8le.' 2026-01.27. 13..38..31 GMT. Tirne Source.. server- IP address.. 195.62.193.126 Agreement completed. 2026-01-27- 13."38.31 GMT Adobe krobat Slgn