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2025-08-31-accounts

Electronically signed using Capium on 30/06/2026 at 05:28:08 PM

Charity registration number: 1169193

Abbotts Ann Nursery School A Charitable Incorporated Organisation (CIO)

Annual Report and Financial Statements

for the Year Ended 31 August 2025

Abbotts Ann Nursery School

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 4
Statement of Trustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14

Abbotts Ann Nursery School Reference and Administrative Details

Trustees

Beth Wildbore, Chair/Secretary from 15/09/2022, Chair only from 18/09/2023

Katie-Beth Zielinski, Treasurer from 16/06/2026 (appointed 16 June 2026)

William Littlejohns, Secretary from 18/09/2023

Claire Croombs, Treasurer from 30/05/2022 to 10/10/2025 (resigned 10 October 2025)

David Conn Linda Conn

Carlyanne France-Sargeant (appointed 7 October 2024) Kelly Squibb (Resigned 10 October 2025)

Principal Office War Memorial Village Hall Duck Street Abbotts Ann Andover Hampshire SP11 7BG Charity Registration Number 1169193

Independent Examiner River View Tax & Accountancy Ltd 5 Beresford Gate South Way Andover Hampshire SP10 5BN

Page 1

Abbotts Ann Nursery School Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 August 2025.

Objectives and activities

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Governance and Structure

The Abbotts Ann Nursery School is Charitable Incorporated Organisation (CIO) (registered charity number: 1169193). The Nursery is registered with OFSTED (reg.no. EY546267) and is a member of the Early Years Alliance. The trustees in office during the financial year and any changes since the year end are as detailed on page 1. The Nursery has a childcare protection policy in place which includes carrying out checks with the Disclosure and Barring Service for new and existing members of staff and committee members. All trustees give their time voluntarily and received no remuneration or benefits. The Nursery works closely with the Village Hall committee from whom it rents the premises and associated facilities in which it provides Early Years education and Childcare.

Principal Activities

The objective of the charity is to enhance the development and education of children under statutory school age. Children are encouraged to make play choices throughout their sessions and all children have a key-person who will plan for their children's interests in their next steps and focus activities. Focus activities are the only adult led activities that happen. The Nursery takes children from two years old up to school age and is open during term time only.

Achievements

The Committee have continued to give up their valuable time to support the nursery with a number of events including the successful Christmas Fayre, the Christmas Raffle, Halloween Party and running stalls at both the Abbotts Ann village fete and the Clatford May Fayre. Within setting the Sponsored Walk allowed the children to explore the immediate local area whilst taking part in a sponsored walk and a small return from children’s photographs have provided support to the nursery. The nursery has also worked to secure grant funding where available which combined with fundraising efforts and careful budgeting have ensured the most effective use of funds.

Work has continued with improve the profile and awareness of the nursery in the local area which has been supported by both an improved social media presence and the events that the nursery has participated in. This continues to have a positive impact on both the number of enquiries that the nursery receives and the number of children in setting.

The nursery continues to embed the Curiosity Approach ethos in it’s provision allowing a point of difference between it’s childcare offering and that of other nurseries and pre-schools in the local area which in turn helps support the number of children attending and the long term viability of the setting. A focus on the continued professional development of staff has allowed the setting to improve the provision for the children, as well as support staff retention.

Page 2

Abbotts Ann Nursery School

Trustees' Report (continued)

Financial review

For the year to 31st August 2025, funding was received from Hampshire County Council totalling £107,429 (2024:£57,622) and fees received from individuals for the provision of preschool education totalled £26,251 (2024: £35,654). The total income was £137,167 including restricted grants of £1,460 (2024: £97,560 - restricted grants £2100).

Salaries remain the largest item of expenditure, totalling £89,956 (2024: £73,875) including employers National Insurance and pension contributions.

During the year there was a surplus of £22,469 overall with a net deficit of £780 from restricted funds. (2024: £5,142 including a net surplus of £103 from restricted funds).

The nursery has had a very strong year financially. The trustees and staff have worked very hard to ensure the nursery remaines financially stable. The trustees will monitor finances carefully to ensure that there remains a fiscally responsible balance of reserves in line with the reserves policy while ensuring that surplus funds are used to the best advantage of the children on roll.

Page 3

Abbotts Ann Nursery School Trustees' Report (continued)

Policy on reserves

Aim: As a non-profit making charity, we as the committee of Abbotts Ann Nursery School have reviewed the need for reserves in line with guidance issued by the Charity Commission.

Objectives: Trustees understand that uncertainties may be faced in the future and the need to hold reserves where future income alone is unlikely to meet costs.

We recognise that trustees need to be able to justify the holding of income as reserves as the Charity Law requires any income received be spent within a reasonable period of receipt.

Those funds that are restricted will not be used in the Reserves, for example Funds received from a funding provider for a specific purpose.

The funds held by Abbotts Ann Nursery School fall into three categories: -

Unrestricted Funds: The charity’s general reserves are made up from grants from local council, private fees and fundraising. Unrestricted funds are needed to cover staff costs and those of administration and support without which the Nursery could not operate.

Income levels vary during the year, but expenditure levels remain relatively constant throughout. Income is at its lowest during the Autumn Term rising during the Spring Term to its highest level in the Summer Term. This is due to the availability of government childcare funding.

The Trustees consider it prudent that unrestricted funds should be sufficient to cover 3 month’s administration and support costs at the start of the academic year. This level will ensure we have adequate resources to cover our outgoings whilst income is at its lowest level during the Autumn Term. Without this funding level we would not have sufficient funds to ensure our continued operation to the end of January.

Restricted Funds: Restricted funds normally arise from donations or grants which have been received to meet the costs of specific items of expenditure. An example include Early Years Pupil Premium (EYPP) which must be spent to improve outcomes for specific children.

Reserve Fund: The reserve amount is available on request from the Committee. The reserve funds are held in a separate savings account.

The amount is regularly monitored by the Committee to reflect any necessary changes to the required level of reserves.

The reserves fund may be called upon to fund:

The Committee will take the final decision as to how and when the reserve fund is used.

This policy should be reviewed annually to make sure the reserves account holds enough to cover future eventualities.

The annual report was approved by the trustees of the charity on 29 June 2026 and signed on its behalf by:

Bet� Wildbor�

......................................... Beth Wildbore Trustee

Page 4

Abbotts Ann Nursery School

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 29 June 2026 and signed on its behalf by:

Bet� Wildbor�

......................................... Beth Wildbore Trustee

Page 5

Abbotts Ann Nursery School

Independent Examiner's Report to the trustees of Abbotts Ann Nursery School

I report to the trustees on my examination of the accounts of Abbotts Ann Nursery School for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of Abbotts Ann Nursery School you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Abbotts Ann Nursery School'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(5)(b) of the Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Abbotts Ann Nursery School as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

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.

----- Start of picture text -----
......................................
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...................................... Gemma Merritt CTA

5 Beresford Gate South Way Andover Hampshire SP10 5BN

29 June 2026

Page 6

Abbotts Ann Nursery School

Statement of Financial Activities for the Year Ended 31 August 2025

Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
4
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
4
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Unrestricted
funds
£
993
133,692
1,004
18
135,707
(134)
(112,324)
(112,458)
23,249
23,249
54,602
77,851
Unrestricted
funds
£
1,231
93,407
823
95,461
(77)
(90,346)
(90,423)
5,038
5,038
49,564
54,602
Restricted
funds
£
-
1,460
-
-
1,460
-
(2,240)
(2,240)
(780)
(780)
1,467
687
Restricted
funds
£
-
2,100
-
2,100
-
(1,998)
(1,998)
102
102
1,365
1,467
Total
2025
£
993
135,152
1,004
18
137,167
(134)
(114,564)
(114,698)
22,469
22,469
56,069
78,538
Total
2024
£
1,231
95,507
823
97,561
(77)
(92,344)
(92,421)
5,140
5,140
50,929
56,069

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 14.

The notes on pages 9 to 14 form an integral part of these financial statements. Page 7

Abbotts Ann Nursery School (Registration number: 1169193) Balance Sheet as at 31 August 2025

Note
Current assets
Cash at bank and in hand
11
Creditors: Amounts falling due within one year
12
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
14
2025
£
80,007
(1,469)
78,538
687
77,851
78,538
2024
£
56,626
(557)
56,069
1,467
54,602
56,069

The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 29 June 2026 and signed on their behalf by:

K.Zielinsk�

......................................... Katie-Beth Zielinski Trustee

The notes on pages 9 to 14 form an integral part of these financial statements. Page 8

Abbotts Ann Nursery School

Notes to the Financial Statements for the Year Ended 31 August 2025

1 Accounting policies

Basis of preparation

The accounts are prepared on a receipts and payments basis.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Taxation

The charity is considered to 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 tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received 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 to charitable purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted 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.

Page 9

Abbotts Ann Nursery School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

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 constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Other income from donations and legacies
Total for 2025
Total for 2024
Unrestricted
funds
General
£
993
993
1,231
Total
funds
£
993
993
1,231

3 Income from charitable activities

Provision of Pre-school Education
Total for 2025
Total for 2024
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2025
Total for 2024
Unrestricted
funds
General
£
133,692
133,692
93,407
Restricted
funds
£
1,460
1,460
2,100
Unrestricted
funds
General
£
1,004
1,004
823
Total
funds
£
135,152
135,152
95,507
Total
funds
£
1,004
1,004
823

Page 10

Abbotts Ann Nursery School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

5 Other income

Other Income Interest from HMRC on early payment of PAYE.

Unrestricted
Total
General 2025
£ £
18 18

6 Expenditure on raising funds

a) Costs of generating donations and legacies

Donations
Total for 2025
Total for 2024
7
Expenditure on charitable activities
Note
Provision of Pre-school Education
Staff costs
Allocated support costs
Total for 2025
Total for 2024
Note
Unrestricted
funds
General
£
12,400
93,080
6,844
112,324
90,346
Unrestricted
funds
General
£
134
134
77
Restricted
funds
£
1,443
-
797
2,240
1,998
Total
funds
£
134
134
77
Total
funds
£
13,843
93,080
7,641
114,564
92,344

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Page 11

Abbotts Ann Nursery School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Pension costs
2025
£
91,641
1,439
93,080
2024
£
72,945
1,192
74,137

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees 2025
No
6
2024
No
6

7 (2024 - 8) employees participated in the Defined Contribution Pension Schemes. This is the total number of employees participating during the year and therefore may be more than the average monthly employee number for the year.

Contributions to the employee pension schemes for the year totalled £1,439 (2024 - £1,192).

No employee received emoluments of more than £60,000 during the year

Page 12

Abbotts Ann Nursery School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

11 Cash and cash equivalents

Cash at bank
12 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
2025
£
80,007
2025
£
1,119
350
1,469
2024
£
56,626
2024
£
309
248
557

13 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,439 (2024 - £1,192).

14 Funds

Unrestricted funds
General
Restricted funds
Total funds
Unrestricted
General
Restricted
Total funds
Balance at 1
September
2024
£
54,602
1,467
56,069
Balance at 1
September
2023
£
(49,564)
(1,365)
(50,929)
Incoming
resources
£
135,573
1,460
137,033
Incoming
resources
£
(95,384)
(2,100)
(97,484)
Resources
expended
£
(112,324)
(2,240)
(114,564)
Resources
expended
£
90,346
1,998
92,344
Balance at 31
August 2025
£
77,851
687
78,538
Balance at 31
August 2024
£
(54,602)
(1,467)
(56,069)

Page 13

Abbotts Ann Nursery School

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

15 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
79,320
(1,469)
77,851
Unrestricted
funds
General
£
55,159
(557)
54,602
Restricted
funds
£
687
-
687
Restricted
funds
£
1,467
-
1,467
Total funds at
31 August
2025
£
80,007
(1,469)
78,538
Total funds at
31 August
2024
£
56,626
(557)
56,069

16 Analysis of net funds

Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt
At 1
September
2024
£
56,626
56,626
At 1
September
2023
£
47,684
47,684
Financing cash
flows
£
23,381
23,381
Financing cash
flows
£
8,942
8,942
At 31 August
2025
£
80,007
80,007
At 31 August
2024
£
56,626
56,626

Page 14

Abbotts Ann Nursery School

Statement of Financial Activities by fund for the Year Ended 31 August 2025

Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
Unrestricted
Funds
2025
£
993
133,692
1,004
18
135,707
(134)
(112,324)
(112,458)
23,249
23,249
54,602
77,851
Total
Unrestricted
Funds
2024
£
1,231
93,407
823
-
95,461
(77)
(90,346)
(90,423)
5,038
5,038
49,564
54,602

This page does not form part of the statutory financial statements. Page 15

Abbotts Ann Nursery School

Statement of Financial Activities by fund for the Year Ended 31 August 2025 (continued)

Income and Endowments from:
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
Restricted
Funds
2025
£
1,460
1,460
(2,240)
(2,240)
(780)
(780)
1,467
687
Total
Restricted
Funds
2024
£
2,100
2,100
(1,998)
(1,998)
102
102
1,365
1,467

This page does not form part of the statutory financial statements. Page 16

Abbotts Ann Nursery School

Detailed Statement of Financial Activities for the Year Ended 31 August 2025

Income and Endowments from:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
2025
£
993
135,152
1,004
18
137,167
(134)
(114,564)
(114,698)
22,469
22,469
56,069
78,538
Total
2024
£
1,231
95,507
823
-
97,561
(77)
(92,344)
(92,421)
5,140
5,140
50,929
56,069

This page does not form part of the statutory financial statements. Page 17

Abbotts Ann Nursery School

Detailed Statement of Financial Activities for the Year Ended 31 August 2025 (continued)

Donations and legacies
Fundraising
Charitable activities
UK Government grants
Grants - other agencies
Funding from County Council
Fees from parents
Uniform income
Investment income
Interest on cash deposits
Interest on cash deposits
Other income
Other interest receivable
Raising funds
Fundraising costs
Charitable activities
Purchases
Food and nursery supplies
Nursery equipment
Nursery equipment
Wages and salaries
Staff pensions (Defined contribution) - pension scheme 1
Casual wages
Rent
Repairs and maintenance
Professional indemnity insurance
Staff training
Staff training
Staff welfare
Equipment repairs and renewals
Telephone and fax
Total
2025
£
993
993
560
900
107,429
26,251
12
135,152
1
1,003
1,004
18
18
(134)
(134)
(168)
(1,170)
(1,443)
(3,262)
(88,517)
(1,439)
(3,124)
(7,800)
(48)
(1,007)
-
(1,225)
(347)
(237)
(1,056)
Total
2024
£
1,231
1,231
1,600
500
57,622
35,655
130
95,507
-
823
823
-
-
(77)
(77)
(72)
(766)
(723)
(1,854)
(72,683)
(1,192)
(262)
(7,719)
(645)
(1,031)
(75)
(681)
(238)
-
(489)

This page does not form part of the statutory financial statements. Page 18

Abbotts Ann Nursery School

Detailed Statement of Financial Activities for the Year Ended 31 August 2025 (continued)

Computer software and maintenance costs
Printing, postage and stationery
Charitable donations
Sundry expenses
Accountancy fees
Legal and professional fees
Bank charges
Total
2025
£
(1,542)
(415)
(560)
(85)
(967)
(92)
(60)
(114,564)
Total
2024
£
(1,273)
(401)
(1,200)
-
(945)
(35)
(60)
(92,344)

This page does not form part of the statutory financial statements. Page 19

Document Details

IP 169.254.254.2 Time stamp 2026-06-30 18:28:07 Email aanstreasurer@gmail.com Name AANS Final account 2025 - 290626

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Document History

Document AANS Final account 2025 - 290626 created. 29-06-2026 19:52
Signer B Wildbore,K Zielinski added to the document
AANS Final account 2025 - 290626.
29-06-2026 19:54
Reminder set to the document AANS Final account
2025 - 290626.
29-06-2026 19:55
Document has sent for signature to B
Wildbore(aanschair@gmail.com).
29-06-2026 19:55
Document has sent for signature to B
Wildbore(aanschair@gmail.com).
29-06-2026 19:55
Document has sent for signature to K
Zielinski(aanstreasurer@gmail.com).
29-06-2026 19:55
Document has sent for signature to K
Zielinski(aanstreasurer@gmail.com).
29-06-2026 19:55
B Wildbore signed the document AANS Final account
2025 - 290626.
30-06-2026 09:01