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 laccounls@vast.org.ukl
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