Lindfield Pre-school Nursery (CIO)
Charity number: 1182972
AhryUAL ACCOUNTS
FOR THE 12 MONTHS EP4DED 31 July 202S
Alexander ffti Churchill
Clwtered Management Accowitants
AIexgDder-Chllrehill Atcountints. Brandon How5e> 90 Th¢ Broad￿y? Cheshim, BuckillghHmshirÈ, HPS IEC

Lindfield Pre~School Nursery (CIO)
Chaiity number: 1182972
AhWL.AL ACCOUNTS
FOR THE 12 MO_NTHS EIWED 31 July 2025
INDEX
Page
Independent Examitier's Rep)rt
Statement of FitWlGial Activities
Sthtement of Assets and Liabilities
6-37
Notcs to the Accounts

CIIARITY (OMMISSION
FOR ENGLAND ANO WALES '
Independent Examiner's Report.on the Accounts.
ileport to.the truste
Lindfield Pre-S¢hool Nursery {ClO)
#ceounts for the v¢ar
ended
3 1 July 2025
Charity
no (if any)
1182972
Set out on pAges
4-37
I report to the trustees on my exam1t￿tion of the accounts of the above charty ("the Trusv.) for the
year ended 3010412025
R£sponsibllities #Dd
basis of report
As the charity's tr1￿5. you are responsible for the PTepararioD of the accoullts in accordallce with
the requirements of the Chartties Act 2011 trtbe ACV).
I report in respect of LDY ¢X￿￿]natIo￿ of th¢ TnLSt's acc<Mmts carried out wider section 145 of the
2011 Affl and in carrying ou¢ my ¢xatninatioIi. I haye followed all the applicable Directions given
by the Clwity con￿15519￿ under section 145(5Xb) of the Act.
Independent examiner's
ststement
I have completed my cxzmitiation. I confm that no material mattets b&ve come to my attention in
connection with the examination which give5 ME callse to believe that in, any material respecL'
the accounting r¢cord5 Were not kept in aecordance wAh seetion 130 of the Charities Act.
or
the accounts did Dot accord with the a¢￿u￿1]n￿ recor(Ls,' or
the accounts did Dot Comply ii'ith the applicable requirements eonceming the form and
content of account5 set out in the Chsrities (Accounts and Reports) Regulations 2(M)8 other
than any iequir¢rncnt that the aecounts give a'tsue and fair, view which ts nL)t & matter
sldered as part of aD inder£ndeDt ¢x8mination.
I have DO concerns and have come across no other matters in connection with th¢ ¢xarniDation
10 which atteution should be drawn in this report in Orderto enable a proper understanding of
th¢ accoullts ￿ be reached.
DAte:
1711112025
Slgned:
Najne..
Jagbir Sinoh Sabdra
Relevant professlonal
quilifieatlon(s) or body
(If any):
CPA
Addr¢gs:
Brandon House, 2n8 Floor
90 The Broadway, Chesham, Buckinghamshire, HP5 1EG

Cbarfty Na￿". Undllpld PR4e1￿1 Nurnery. ICIOI
Annual accounts for the
eriod
To
Charty ND:,
.1182972 -:
0110812024
31m712025
Section A Statement of financial activities (including summary income
and expenditure account)
Umwtrl¢tod Incom• Endty*M•At '"
' prtory
lund
Total lund¥ '"
fvndo
Re¢ommonde(l trjf a¢tMty
Income (Nots 3)
I￿0￿* *tyJ •nd4xYrnorrt¥ frDm:
F01
F02
F03
F04
F05
234 758
179 264
139 402
210 335
Totsl
Expendlturè (Nots• 61
Expendknr• OTh:
IJ
"415,485
812
371.521
37-1,.5Y:.1=-
292.134
SID
Otrtsr.
811
372,&33 -- .:292.1.4?';
Net Incomellèxpandlturel before tax for
lh• rèportlng p•rlod
S13
Net Incomel(expendlturn> aftor tax bèfore
Inve¥tment gains1(losse81
5S5
Net fAI
B18
Net Incomel(expendlturfr)
Extraordlnary
Items
Transfers belweon funds
Othèr Mcognlsed galnglllowsl:
S17
518
Slo
S21
Notmovementln funds
RoeoncNladon of
funds..
Total irth iYou&hlfTh4
154.948
154.946
- 498,098
96,542
¢C17a (Ex
17111r202S

Chartty Nwne. Undlteld Pre4¢hoDI Nursèry {ClOI
Annual accounts for the period
0110812024
To p&riod
eThl data..
hor
P**".q1W72
Period 5tar(
3110712025
Section B
Balance sheet
Guidanc8 UtThIr￿ income Endowrnon Tot*1 th
.t fund•
Total last
..Fixed assets
'. Intanglble agsets
T•nglbl& assets
Horitsgt assets
In¥e8tments
F01
FIT2
F04
FOS
(Note 151
(Nots 14}
(Noiè 161
(Nots 17)
Totsl ftx•d assets
31,650
31.650:
9,962
Current aBsot8
sto¢k•
Debto
(Nots 181
(Note 19)
3.429
5.083
Invèstments
(Note 17A)
Cash at bank and In hand (Nots 241
Totrl cunwrtass•ts
192.,269=
140,51e
145.599
BIO
Credltorn: arnouTts falllng due Y￿thIn
one year
INot• 201
29.250
815
Not cunvnt49SS￿￿{1l*bIIItt0s)
' .rotaiassots Igss cunpntllablllrf•8
Bl3
Credltors: arnounts falllng du• aftsr
one year
(Noig 201
Provlslon& for118bllltl•$
814
B16
rotain•tassots orllabllitl•s
Funds oftho Charity
EndoY4mènt funds (Nots 2n
Restricted In¢om• funds (Nots 2n
Unrestrlcted funds
Revalua￿0￿ reservo
Falr valuo m¢rve
Blfj
B17
814
019
19B,098
154,946
198.098.=
Tho company was 8nlltl•dto
'Th• mombers have notrnqulrgd th•
Th• dlrectorn a¢knowlodg• thetr
The50 accounts havg b•eftpr•p8r•d
.Swned by ona or tsyo trusteesldlre¢ior8 00
behatl of all th8 tru8t8e5ldlr￿1D
Print Name
appro¥B
RobertSktrpp8r
.SVJnaturo tsldlrèclorouthentkdThJ aGcounts
belng sent to Companw HrMJs8
SpJnalu
Dats ddl
Prfni namo
CC17a (Exc8
1711112025

Section C
Notes to the aGcounts
.Nots.1 Bag18 of preparatlon
, Th1¥ $•¢tton shouldb• wnpletsdbyallch•rlU•s.
. 1.1 Bas￿oI8¢¢0unllng
.These accounts have been prepared underthe h18torical o)st convenknon ￿emS reLyJgnlbetl at cost or.
transaction v¥lue unle55 othe￿9￿ ststsd in the relevant I￿s) to the8B arAun
".The accounts ha￿ been prepared In wjrdance wru):
the Slatement of Recommend8d Pra¢kn". Accounting and Rèporting by Charrties
preparing their a¢counts in aceArdance with the Financ4d Reixxlng Standard
applicable in thè UK and Repul￿￿ of Ireland (FRS 1021 i¥su$d on 16 J￿Y 2014
' and with.
and ￿h.
tho Flnancial Repordng Stsnd8rd apF4Kable in the United lQngdDm and RepubllB of
Ir*nd IFRS 1021
. and wth the Charities A(* 2011.
The ¢harfty conskn'tulg¥ 8 public ￿tity as defi[￿ by
FRS 102."
-Thd( ￿ appropr
12 Golng concern
ff thorn arn mat¢rlal une•rtalnlios rnlatFd to gvents oret)ndftlons that caBtslgnMeant doubt on the ¢harttys
abllfty to eontlnuo as a golng eoncorn. plwpmvid• Iho followlng d&taUs orstate "Notappllcable-. Ir
appropriats."
axplwotton a5 to thos¢ faclor5 that support
the ￿clUsion th81 ts charity is a goirvJ
concern,.
NIA
Disd03ure of any uncertaintie5 th8t m8k8 the
golro rx)nc8m assumption doubthJl',
here acojunts arè not prepared on a gDlrvJ
concern basis, pleasè disclose this fact
togath8rwth t1￿ baws on which the trua1è8S
prepared the aCco￿ts and the rea50n the
charity is not r8gar(kd as a going cx)nwn.
NIA
NIA
1.3 Chango of accounting policy
The aowjnts present a true tair vthv and no Ch￿geS have been made ttith8 gccounting FKlicio$ adopted in
notsl }.
Yes".
-Thc* as appropiialE
Pl￿se dlsclose."
(IJ tho naturo of Iho ehango In a¢¢ountlngpolkr
(IQ th• Trasons why apptylng thé now ac¢ounlJngpolky
prnvld8s morn r¢Jlable andmoro rnlevantlnfomiallon..
nd
CC17E IExceWJ
1711112025

(Ilo the amountof tho adJustm•nt ft>r *ch Ilne aff￿t•d
In the curr•ntp•rfod, each prlorp8rlodpresenled and
the aggr•gats amount of the adJustmentrd?tlng to
. p•rlods beforn thos•presented. 3A4 FRS102 SORP.
.,1 A Changes to accounting e8tlmates
No change.s to acthJnb"NJ gs*"males have 0¢￿rr0d in the reporting pgnod13.46 FRS102 SORPI.
Ye5"
No.
'.Ttk 08 appropnAt8
Pleaso ¢tsclose.'
(l) lh• natur• olany Chang￿."
NIA
(HJ •ff•ct of the chang• on Incom• and•xp8nse or
assots andllabllftles for tho ¢unrntperfod,' •nd
WA
fllo whèrnprnedcable. the gffsctoftho ¢hany In on8 or
moro fvtsrnp•rfod&
NIA
1.5 Mat8rial prlor year erro
No mat6NaS
r￿r
ear error havg teen idenliw In the
3.47 FRS102 SORP .
'_Tb* as appropriate
No.
(Q th• nalurn olthe prlorp¥rfodenor.
NIA
(14 forea¢h prlorpen"odprns8nt•dln the Kcounl4 the
amount oflh ¢ott•cllon for•ach a¢¢ountllne It•m
afféct8d,' and
WA
(111) tho amountolth• coneGllon at th• b•glnnlng of11
earlkstprforp¢rfodprgWt8dln dm amlts.
NIA
C¢17a (Exce
I7111r2￿5

Section C
Notes to the accounts
Iconll
Nots2
Accounting pollcies
' dnT•rent or•ddlIlDn￿PO11VY￿a￿￿a•ft adopteddmn thls Is ththlledln the boxbelow.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Plw• provklo a de5crfptlon
ol the naturo of ea¢h chatVJg
In accoun￿[4 poll¢y
R0wicllloUgn offundspwprnvlous GAAPto widerFRS 102
Start of
p•rfod
Fund Wancas 88 previo￿ly
Affjuslm•nl&'
und balanc¢ as reslats
102
Net lncome1(￿p¢￿￿Ur•l • provioui
stated
PTBvlous pe￿0￿ ngt Inc￿exP￿dIlUfvl
CC178 (Excell
1711112025

Section C
Notes to the accounts
Icontl
Note 2
2.2 INCOME
Accounting pollclès
Re¢ognltlvn of Incom• are kn¢kJdgd in the Statery%nt ol FlnanclolArtth (SoFA).whgn.'
tho Charity b8corM8 ontiued tD tt* ro9ourw:
it ￿ more likety than nolthat the trvstees th• resou
tho monetary y￿ue can be measured sutsnt r81ablty.
Ygs"
Nla.
Th8r8 has been nD offsetb.ng ot ass815 aTbY latw'litE5. or kncomg aTra ex￿nses. unkn6
rgqutred or porrnitted by the FRS 102 SORP or FRS 102.
'Nl*'
Gmnts ond donatiorts are onty In thg SoFA*tton genarnl hKome
rwonitpjn crStsrf0 are met15.10 to 5.12 FR5102 SO
No.
Wo.
. Grants and doMtlon¥
In the ca8e of PBrfomiancs rdatsd grants, ￿￿orne m￿1 onty b8 re¢opnÈ88d to tho
extgnt thatthe charay has pfD¥Kkd th8 gorxls or1eM￿ ¥$ 8ntillement to
tho grant onty occurs whenthè ￿rfOn￿ance rn￿ted mndthns ar¢ mgt15.16 FRS 102
SOFW.
Yes.
Nla.
Legaci•$ are Indud8d in the SOFAwhen JÈcdpt ￿ probab￿. that k%, when there ha8
been grartt of probatg, tha ex8r#Jtors havo eslaWtsh*J thattherB arB suffitsont a$￿ts In
the estate and any conditrons attachtrj io Ih kgacyare alharwlhin thTr c4ntrd olthe
charity or havB been met
Loga¢lgS
Yes.
Nla.
Yes.
Go¥8rnm8nt gr*nts
Tha tharity ha¥ re¢w¢d go¥emmBntgrnnia li tho Fwk#J
Gfft￿d receN8b￿ 16 Included in Ir￿orr￿ kn theTP b avolhl ded&ration from th6
donor. Any Grft amount roco¥6red on a doThatK)n B i**nsider8d to be part olthat uh
arl ts treated 8s an to th8 Sa￿lund as the donabon unkn88 the dDnor or
tha teryns ofthe ha¥e
Taxrnclalm8 on
donaUon* and glfts
Yes"
Corttractual into￿￿ and onty included Ln the SOFA On￿ th8 chBiity has provthd gc¥]ds or
PBrformanc• rolated
graThts
Yes"
No.
Donated goodb
l)¢nated g(*2ds are ¥TEasured st1alrv￿￿ (Its arnounl lort*hh* the 466et t￿d be
8xchangedl unk85 imprxtral to do w.
Tha ¢05t tsl any of￿<4￿& don8tsdfDr dbtrbuuon lo deem¥J to be
th8 fair valu• of those gift8 atthe Iwne of r¢(4pt and they are reo)gnised fyn
recaipt. In the ￿polI￿ per￿¢ in whKh the stot*s are distributsd, they ar? recogn
88 an 8xpense 8t thp ¢anyng amount oftt*sto¢k$ )t dtslrtjutknn.
Yes"
Donated 90c￿5 for resakn arn mea$urgd ¥lfairvalug on knrfaRI ]wnitv)n, whlch lstho
t¥￿e(thd woceeds from Sa￿ ￿5$ the eXK*d8d costs of sab. and rerognised in
'Income fr¢m oih8rtr8dirvJ acbwts5' With corraspondiTrJ 51oL* rEwnssed in tha
b81ance sheel. OD tts s￿e th8 Yalue of stodE i8 Char￿d againsl'lncorne from othèr
tr*Jing 8Gtwitse5' and th8 proc88ds fr(*n sab are reccgnwd as'lncom¢ from
othertrading 8thit*8'.
Yes.
Goods donatsd for o￿OIng u$8 bythe chartyare reryjgntsed a8 ts1b31￿ fix•Y a#sets
and i￿￿￿ed in th8 SOFA as w)wnlwJ r88ourc85 kn ￿￿1vab￿.
Yes.
No.
Grfis in klnd for use by tharfty are inch)1￿1 kn thè SOFA as kLCOrnO from dDnatMI
Yes.
No"
Nla.
Donato11 $OhvJ¢g• ar
faclllti•8
t>)natsd 8ervice5 arwj thilrtEs are InL*d8d In Il* SOFAt•theTh rgrAfved althe valuB of
thg gmtto th8 charty provi￿ the value of the grR rAn be me&$ur¢d rel￿b￿.
Yes"
Yss.
CC17a (Exc8
17111r2025

¢4m• wtth an aqufvaknt anh)urt re¢ognffjod as an experth und8rlhe appropriat•
hoadin9 in th8 SOF
Yes.
' Support¢ti8t•. .
Th8 ¢hBrity hBS 1nTrJry￿ on ¥UPFQrtCL*ts.
Yo$.
.Volunts¢r hèlp
The valu? ofany vc4unlary he¥* rE(*irtl ts ￿t Ind￿￿ In the acwunts but
deS￿bod In th? twstee5' amual reporL
No.
Nla"
Income Int•r•st,
roy01tlo and dlvld&nd8
This18 included in $￿￿nts rKgrpt kn prthble thè amunt
can bg m8a8ured rBlvabty.
Yes"
In¢orri• from moml>er•hlp ￿mb￿S￿1P re¢eThffjd in natyTe of a gThl sr• recugnknj In DOn￿lOn0
' SUI￿¢rtPtI0nty
and Legact85.
Yes"
No.
v￿mb￿ShIP sub$¢rw￿Ihfi1ch gvKs a memterthe rKJhttD or ot￿r
benefrt5 are rgctsgnis8d as Iwcffie eamBd from the pmbN)n ol gotsjs and aer¥￿￿$ 88
come trom Shari￿)40 *ivities.
88tt18mont of Imurnn
laim•
Insur¥rv dakns sre oniv l￿ded kn th8 SoFAwh8n the gDMral ￿nttknn
rtheda are m8t15.10 to 5.12 FRS102 soft￿ arrtl are as an itom of oth
Jtne ￿the SOFA
No"
Inv•*tm•nt galns and
1068•S
lThclude5 any realited or Unre￿￿ed gwns orlos5￿ on t￿ of Snvgsbnents and
any gain or bss resulting from revaluirvJ ￿veStrn9nt5 lo martet Val￿ atthe gnd of thg
Yes.
2.3 EXPENDITURE AND LIABILITIES
LL8bllit￿8 are recognts¢d Whe￿ more &Wth8n not that ih•rFk Kl a b3al or
constructi¥e OblwJat￿n wmmitting the chanty lo pay oui re50urce5 and the amount of
the obligation can b8 mea5wed reasDnoblg Certainty.
am*m￿¢9 and s￿￿)rt Support ￿$ts have beBn dbcated bdween go¥ernarts costs and oth•r gupporL
05ts
Govemanrs costs comprise all L))sts involwng puw accountabifity of the chwity and
rts ￿Mp￿ant* r8gulation good pracb¢e.
Support ¢xists Inthde can￿1 fundi)￿ hawt alkncated lo actNity c081
eategDries on a ba818 consBtent*ith the use of wourtss, eg albjcatiry prcperty L￿ts
byfknor areas. or perc4ita. staff costs by Ihe and othgr cost8 by their
usaqe.
Grants wlth porlomww ¥￿ere the Charlty gfv88 a grant *ith tondthons for Ms paymenl telryJ 4 8pecffic kn1 of
¢ondltlon$
sem￿ or outPLrtto ba provided, such grants art onty rwnbed in the S&CAonce the
[#*￿￿t of Iho grant ha5 pmvthj the seThk• or outyJuL
Uablmty recognlllon
Yès.
Yes.
Nla
Yg5"
No.
Yes.
Grants Pa￿b￿ wlthout Where th8r8 are no conditions attxhkng to tho granithal 8Th8bkn5 tI￿d￿￿or charitytD
rfornian¢e condllon5 rèalistically avoKI the ccrnth8nt. 8 labilty fwthe fvl fvndlng ob119at￿Jn rnust be
reoJgntseA.
Yes"
No.
Nla"
Redundan¢y ¢08t
Thg charity m*Je no Rdundw payrrnnls dwir4 the rBpDrtsry pwl.
Yes"
Def•rred Incorna
No Mats￿ ofdthrred inrm* has been Inch￿ded kn the aco)unt
Yes"
Yes"
Nla.
Crgdltor
Th8 charty ha5 GrwJitDr¥ wh*h ar8 rn8asur•J ats8Itsm￿rt arnountslgss anytrada
(118wunt8
A Ilabilty h [n￿SU￿￿ on rattgnknn at 15 historied (a)st arNI subsequendy
Provlslon• ft*r11)b1I￿ measured at the best gsUmat8 orth8 wmunl r8quired to settkthe obligalpjn akth8
r8PQrting dats
The charty accounts for ba9￿finan￿4 1￿MeThts on rBLXyJnrt￿Jn a8 pw
paragraph 10.7 FR8102 SORP. Subwuent measuremont ￿ 85 per parngraph$ 11.17
to 11.19, FRS102 SORP.
Ye8.
No.
Baslc Iln•n¢lal
In8trumonts
Yes.
Nla.
2.4 ASSETS
TangiblÈ fix6d aBsel8 for Thage are capitalised ￿t￿Y can be used fty morothan one year. arKI t*8t*t kast
use by ¢harfjty
Yes"
No.
Wa.
They am va*Jad 81 fX)St
depr8datlJn rBte5 and m•thcth are d*dosed in notB 14.
CC178 (Excell
17111r1025

ThB GharFty h88 Intanglbkn fixed as￿1$, that i8, noTrrnonetary 8sstts not hav
physlcal substance bul are Identinab￿ atyj are contrOl￿d tythe Ghwity through custoty
Dr ￿81 rights. Tho 4mDrtisatiN ratos and a*thods u8ad ate in nuts 15.
Intaiiylb1pflx¢d *￿t8
Ye8"
No.
Nla.
Thoy aro v8bJed at ￿$¢
The ¢h8rity ha8 herltage 85sets, Ihat Is. norHMnetary4s£ets wth h&torlc. artkn"
sciefitif￿, t￿hn0￿)g￿£l, geophys￿1 tsr en￿r￿M•ntal qualitks th•t ar8 hebj and
mairrtained ￿ndpa1￿ fortheir ccntr*utkn to knth¥l&ago and tsJNuR. Tre doprndatkjn '
rat85 and m8lhods as rfndo#ed in note 16.
.￿rtt•gO•Ea0I9 .
Yes.
N¢.
areva￿ed at DXL
F￿￿ a$set Inv68tr￿nts in quoted 3har08. Ir*J•J bonds and Simi￿r￿N￿&trnsnts ar•
at initialy at c￿t and sub¥equenUy atf8trvakne ltheYmatrKetvaluel ￿ar
end. The Ireatmont is appkd to In%wtrnents unknss falr¥alu¢ c2nnotb8
mfrasurertl rel*b￿ In whK* caso at CQ8t kn wnpakThnL
Yes"
Nla.
Inv88th1onts held for resa￿ or sab oTrJ c*sh (*h equWntswth a
mabJ￿￿ta of than I arE trEatwl as ￿Trent 888et ￿¥0$￿Thn
Nla.
St￿KS ond work In
progr￿8
Stocks he￿j lor as ￿rtoIn0[￿Charibb￿trads ar8 attrrt or cost gr
net valuo.
Y$$.
Nl8'
GoDd5 or seNtCos pro¥hled as part of a rknartabie 8ciMty am m6asuRd at net
realigable value bgs8d onthe seryi¢è potgntlal provhl*J by rterns ol$ttt
Yes"
No.
Wa.
Work tn prngress at ujst any frnble loss that is Iketyto c￿r on
the eortrxL
DÈbior8 Ilncluding irade debtars and toans receI￿b￿l a￿ m8a$ured on iniaal
reGoonibon at settknonE amount after anytrade di5￿Un￿ aramount ad¥ancad bythè
c￿nty. S￿)88qUe[￿, tIL8y ar• moxured atthe or D￿er￿1￿￿￿6ra￿n expeL*8d
to be recew.
Tho charity ha¥ Inv&thentS 7AthKh it hokls for re$8￿ or F¢ndirvJ and ¢a$h
ctth 8quNaknl$ a maturity date kn than ¢)n¢ year. Th858 Ind￿le G35h on
dep05tt and cash equN*nts *ith a mabjrity of than one year for inb*stment
putpuses tatherthan t¢ moot 8hort.iemi rash corrrnittnÈnts as thayfau due.
D8btor¥
Yes.
Wa,
.. Cur￿* assot
InV￿ts￿OnI*
Y85.
Thoy are valued atfwrvalue BXWtwher8 ttwquBIfy as lknand81 inslrumanl8.
'POUCIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
CC1Ya IExGeD
17111r2025

Section C
Notes to the accounts
(cont)
Nots3
Income
Analysls of Incom#
Unr••tr*lod In¢omb ENlowmoDt
d8
fund¥
726
Totsl knd5 Prfor
Don•tlons
aryd lpga¢1￿.
Dc>nations and
Gift A'd
acies
General grants provided by govgmm¢nVother charitie
MembÈrship subscriptions and swnsorships whth are in
substance donations
Donated oods, f8dlittes ond 8ervices
Othgr
234 030
Charlthbh.
. F￿￿r￿Sing Income
Grar)ts
Nurse
Other
,270
168.570
Fa•#
168-570"
188.644
179.264
Othertradlng
4ctlvltl89:
Income from
. Invgsbhènts:
Interest incorn&
Diwdend iriwme
Rentsl and le85in
Other
1,465
808
In￿
808
Soparate
mat&rlal ltsm
of Income
O￿or.
Conversion ol end￿ment furtds into income
Gain ¢)n disposal of a tangibl8 ￿&d asset hehl for charitys
use
Gain on disposal of a programme relatèd invèstrnent
Royalties trom Ihe pxplortats.on of intellectU81 propety rights
Other
TOTAL INCOME
415.485
415,485
other Infomiallon..
All Incorne In the wiwyearw&g unre8tski•d ￿ptfOr. (pl￿ provldB
descrlptlon amountsl
Whorp any ondowmantfund 58 GorN•rted Into Incomo In thg Trwrtlng ￿Tl￿d.
plw¢ the rajson tortho conyernlon.
Whora any ondDwm8ntfuThd Is convert•d Income In prlor pgrfod,
pleasè glvg thg reason lor the corwerrion.
withln th8 In¢omo It•m$ #Jov• Ih• followlng It•ms matsfvl.. (ple4aO
dl$¢lose thè nthro, and aiy wlorygaramountsl
Th1$ ygar Wharo sums originaly dernmtnat8d In for•lyn ¢uThency bDen
In¢lud•d In Income, oxwain th¢ basls on whlEh those sum5 havè b88n
ban￿al•d Into sterflnu lorth• ¢urr8ncy In which the occounl8 aro drawn upl.
L•sty8ar.' Whgro $um$ orlglnally denOrnlnal￿ In forèlgn eurrency havtr been
Included In In¢om•i 4xpl8Jn the basls on which IIws¢ 8um8 have been
'translatod Irrto 6tsrfing lortha curr8nGy In wht¢h accounts aro drnwn upl.
¢C17a {ExEe
17111r2025

Section C
Notes to the accounts
lcontl
An*ty818 of receipts of gov•rnm8nt grnnts
Government grant 1
Goyommont grant 2
G0￿MM•￿t grant 3
Oth¥r
prO￿n0￿ Funding
EYPP Fundin
SEN Fundln
220 041
5.053
8.93e
L•stygir
Govemment grnnt 1
Govemmont grant 2
Govemmont grant 3
Other
PEDvirKyal FundlThJ
EYPP Fundl
SEN Fundi
997
Last
Ple8s•pmvld• d•talts of any
unlumllledcondftions and oth•r
conUng•n¢los attfichlng to grnnts
that have beon rocogntsgdln Incom
Lagt
Plo8se gfvfr detaHs of otlwfomls of
gowommenta&sislan¢g fftim whkh
tho charlty has dlroclly
.CG17a l&xrA
10
1711112025

Section C
Notes to the accounts
(cont
Not06.
Donated goods, facilltles and s8rvlc8s
Thh year
La•ty•ar
Seconded staff
Use of property
Other
Th1• yw
Last
Please'provlde detslls of th•
a¢¢ountlny polley tor the recognloon
and valuatlon of donated goods,
facllitle8 and ¥eNlces.
Ploase provlde detalls of any
unlulflllod condftlons and othpr
ontlngencles att￿hIng to r•sourc••
.frorn donatsd good5 and 8epkn not
re¢ognlsad In Income.
Ploa8e dotalh of othèr fornis of
othor donotsd good5 and seThlce8 not
rnCognI￿d In thg accounts, pg
contrfbutlon of unpald voluntsor¥.
CC174 (Excep
11
17111r2025

Section C
Not6 6
Notes to the accounts
Icontl
Expendlture
ThIB year
L￿t y•ar
UnrnBtri¢l•d InGom• Endovmwnt
lunth Tolalfund¥ ."
fun
d6
Anaty$l•
Ex ndltur8 on Talsl fvnds..
Incurnd sa•kln
donation8
Incurftyd $08ki
INCUn￿ $8Eki
rabng mgpnbetshi
rau8ln
8v&nt8
enls
charil ¥ho
Optrr*ing a trading coffl
underfa
no
Advorugin
, Morketin diroctmail and thI￿lty
SIBrt u
)sts incUrr￿j in
DatabaEQ development
other tradi
InvÈ$im8nt mBn
omgnl ccffjts.
Portfollo man
ernenl Li3ts
C061 of obt8inin
inve8trnent advKo
Invès1￿è￿tadmbnI$Ir81knn casts
IntdlEcIuBI
lthn¢iw c*t$
Renl t￿￿tion.
grty
alrs mokntenBnr
.Totalfund•
812
812
Fudral8ln
Total ex
ndltur• on ralsln
funds
812
Ex &ndlture chadtable aGtwi¢l•6'.
Purch8888 for Nurse
Wat8r EK
onse5
R8Tht
U*IIYclÈs
Le al & PrDf8s9b)nal S8ryl¢es
Insurance
offi
n$e$
Pgrtles & Entertalnment
Inde
Trent Examlnefs Fee
staff CDsts
Staff Tiainin
UnWDrn Ex
ans
Software Costs
. Te￿ hon6
anln
Sub$crf tlons
Bank Cha
88
rerAation Ex
ns88
Totsl 8x
ndltur• on ¢harltabl8 actlvlll
17.876
17,878
364
8.778
8.B29
5.129
2.513
11,098
314
11,098
314
8.778
8,829
5,129
8.312
4,833
2,403
2,347
547
00
227,59D
5,158
376
2.378
1.540
6.105
374
428
8,621
8,312
3.824
1,718
1.660
295.739
1,179
429
2.762
1.T16
6,353
2,347
547
1.718
1,680
227,590
5,le8
376
2,378
1.540
1.179
429
2,762
1,77S
6,353
374
428
224
11.841
371"521_
224
11.841
292 134
arnt• matsrfal Item of gx
Total
Total other expendrfLure
TOTAL EXPENDITURE
.372
1"4Z
17a (Excell
12
1711112025

Olhor Informatlon".
Anaty818 of expendltmrn on ¢harltsblfr actfvitlos
Thhyear
Grant
lundlng of
Last
Grant
Act￿1￿
undertak•n
dlreG
AclhTItI
undortaken
dlr•cty
A¢Uvlty orprogrammo
Support
Costs
Total t
Support
Totsl last
actlvitj
Act
other
Thls vear: Whore Sums orflllnallv d•nomlnatsd In foreimn
Lastvmr Ylh8r• 8um8 oriolnall¥ dqnumlnotgd Infor•Trun Gurr¢
CC170 (Exca
12
17111r2025

Section C
Notes to the aGcounts
IGontl
Nots7
Extraordlnary Itwn8
Pl8as• •xplaln th• of each extrnordlnaryft•m occunlng In th¢ pwlod
Th1• ￿&r
Last yeèr
Extrnordln&ry Itwn I
Exlrnordlnary Item 2
Extr#ordlnary ltsm 3
Extraordlnary Item 4
Total èxtraoTdlnary Itoms
CC17B (EX￿1}
13
1711112025

Section C
Notes to the accounts
Nots8
Funds recelv•d as agent
.1..￿￿9 compl•to thls not• Ifth• ehaity has agrn8dto athlnAstsrth• funds 0fanoumr￿￿tyas Its agert Not¢." Ka charfty
'. Is o¢tlng as aft aqei¢ hshouldnotrvcognlse the thcom• In th• Slaternertof Fln8n¢WAcdvlUes ortho k9alance Sh¢•É ' .
Amount roe•lved
Amount Id out
Bal)nce held at rltsd ond
Doscdptlgnlname of party
R•latsd
party ly
orNo
Th18 year
Lasl yèar
Thls year
Last year
Th1$ year
Laot year
. a.2 Whorn a eonsortla orslmllaraTrangwngnt ￿lsts whereby 2 ormor• clJariti•s cTrwrnte to achlevè 8eonoml8s In the.
. purchaw of goods orsorvlc•4 plvau dlsclos• detalts of any balances outstandlng befrnen 8nyparf*allng fflombers..
De8erfpllonln•na of party
B)￿ne9 held at rlod
Th15 yegr
Last year
CC178 IExcoD
14
17111r2025

Section C
Notes to the accounts
Not8 9
Support Costs
Pleau compl&t• thls nots If the charlty has anafysedlts •xp•ftsts uslng acuvfty
'categorles andhes supporteost&
.' Thlg year.
Ral81 funds
Grnrtd tolal
B451$ of allo¢aUon
Support coBt. .
ID88Grfb• mrthodl."
Governance
other
Total
Support cojt
exam
Ral•lryJ fvnds
Actl¥lty 2
ActP41ty 3
Grand lolal
15 01 allo¢•llon
ID8scrlbe method)
Governance
Other
Totsl
Pl•a89provlde delaus oltho ac¢ounttngpolky
tsdoptedforthe appoTUonment of costs belv¢en
actlvitles and any asdmatlon teGhnAquos us•dto
' calculate thelrapportlonm•rt
CC17a IExrnri
15
17111r2025

Section C
Notes to the accounts
Noto 10
Detallg of cgrtaln typos of oxpgndlturg
Noi• 10.1 FoeB forexamln#tlon olthfr accoun1•
Please provlde dotsM¥ oftho amount￿l￿fOr￿ysf￿ts/£ory •xt•nMls¢nrtlny of
a¢eounts andotherseTrlc•sprovld•dbyyourlndewd8nt oxamlner. If nolhlng
w•$ paldpl•as• ant•r Xl'ln tho apprDPrtat• box(es).
Th1• yur
LaBt y￿r
Independent &xamlnor'8 f•09
1,680
8urnncé 8oNle•s otherthan Ind•pMdontoxamlnatlon
Tax advllory fess
Other fee8 Iforexampl&: fin•n¢l81 advlce. consyltsncy, accountancy serv1￿> pald
to tho Indèpendonl examlner
CC17a IExEBiI
17111r2025

Section C
Notes to the accounts
Icontl
Note 11:.
Pakl 6mployees
Pleaso compl•ts thls noteifth• tharftyhas any wnpl0￿$ (*￿a¢￿On8 wth fntste•s d￿ltWIth In Noto
28)
11.1 staff Co8t¥
.Thls y￿r
Lastyear
Salarle8 and wa
Soclal Socurlty ¢o¥ts
P•n$lon ¢osts {dBfingd contrfbutlon •cherne
Other •mployea bon•fft•
281,570
8,680
5,489
207,852
12,762
6,976
Th18 y•ar.
Pl•as? provldg dgts118 of expendlbjyo on •tsff worklng for
charity who¥• contracts ar*wlth and ar• pald by a rplatad party
Last year:
Ploase provldo dglalL% olexpendlturè on staff workjng forth8
harlty whose contracts ar• wlth and are pakl by a related party
Please ylve detslls ofthe numbwof•mploy•es whose IDtalemployeo bvneffts {•x¢ludlrw employ•r
p•nslon costs) fell wlthln •ach band of £IO.000 fmm £60.000 upwards. Ifthwe are no such ￿nsac￿0￿￿.
ple)s• •nt•r tru8.ln the I￿XPrOVId0￿
' No employ•F$ recel¥ed employts beneffts (excludlng employer
pgn¥lon costs) forthe reportlny perlod of more than £60.000
Band
Nymbor of em
Th15
£60.000 to £69,999
£70,000 to £79.999
£80,000 to £B9,959
£90,000 to £99,999
£100 000 to £109.999
Thls
Last
PleaJ• provid• th• total amount paKd to kay managemMt
.CG17al
17
1711112025

'.11,2 Averag• head count In the
.The pyrt¥ of the charlty In whlch th•
omploye￿ work
Thls year
Numb
Lasl year
Numbèr
Fundrnlsin
Total
113 Ex4rdtla pa￿nents to •mploya•s and othern (exeludlng trust•￿1
Please compl•t8 Ifan •x*I￿aPay￿￿ftt1S mada
Pl¢a¥è explajn the ofth•
payment
Th￿ y•ar
List year
Plea4• 8tstè th•1ogal authority or
rèason for making thg paymont
Th15 year
Lastygar
Thls y•ar
Lastyear
Please stat• th• amount ofth• payment (or valug of any w*￿rOf
rfght to an aB8eti
CG17a IEXCBI
17
17111R025

11A Rodundancy Pa￿￿1￿*
Pleaso ¢ompl•ts Ilanyredun41Aney ortem1h￿oonpo￿￿e￿tts m•d8 th th•perto
Th1$ y￿r
La¥tygar
Total amount of paJThent
Tho ￿&￿r0 of tho Pa￿nt (cash, a88Ot
et¢.)
Thls year
Lastyear
The extsnt of r•dundancy fundlng aithe balanc• $h¢Èt dale
Pl•a8e Btate the accoun￿n9 poll¢y fw any vedundan¢y or
tsmilnatlon paymentB
CC178 IExceD
17
1711112026

Section C
Note5 to the accounts
(conti
Noto 12
Defined contributton ponsk)n scheme or d•finad benefit 8cheme accountod
for as a dèflned contrlbutlon sth¢me.
Thi* y•ar
Last y¢ar
Ainount of coiitrlbOons rncognl¥od In SOFA a• an expgn
Pl•a8• •xplaln the baBh foralocalng th• Ilablllty •nd •xpgM• ol
deflned contribufjon p•n$lon scheme betw••n •¢ttvltl88 and
bgts¥o•n rnatrlctsd and unmtrlctod fund&
12.2 Pl8asé eomplèto thls socuon wh•rn tho chartypartlclpatos In a delln8dbendltp•nslonplan butls
. unabl• to &*cert4ln it$ Sharn oltha undortwnq ass•ts andllabNIUe
Plea#• eonfflrm that although the
scheme18 account￿ for as a deflned
contribufjon plan, rt Is a deflned ben•fft
Plan.
Ploase provlde such Infonnatlon as 1$
avallablt •bout tha plan's surplus or
deflclt and tho Implicatlons. if aTVI for
the reportlng charity thls yèar and last
year, ff dllferent
113 Plea$¢ ¢ompl•t• thlss8edon wher¢ the CharfIypa￿1Pat¢s In a mulf&omployerda7nedbgn¢fit
panslon plan thatls accounted foras a deffnod cotJtrflNthnplan.
Dgscrlb6 the oxtentto whlch th• ¢harlty
Can be Ilable to the plan for vther
entitl￿. obligatlorffj under the tem
and ¢ondltlons of the multlry¢mploy•r
plarn If thb Is dlffèr•nt for last year.
provldo detalls
Provlde an oxplan•tion of how any
.Ilabllity arising from an agreement wlth
muldThemployer plttn to fund 8 d•flclt
has b•èn detsrnilned. If th18 Is diffor¢nl
for last yeari provide dotsil¥
CC17& IExc•r)
18
1711112025

Section C
Notes to the accounts
Icont
.Nots.13
Grantmaklng
Pleaso Gomplét• thls note Kth• charttynjade anygrnrts ordonaflon$ whl¢h In aggregate fomi • mat•rtalpart
the charftablo aetlvld•s undertake
' This year:
13.1 Ana
l$of
Ineluded In co4t ol ¢harltabbe actlvltb
Grnnts to
Grdnts to
InBtitu¢ign8
Indfivldui
Anaty¥l¥
Support costs
Total
Actmty or preloct 1
Activ
or
8Ct2
or
ro
8d3
Adlvl
ro
6Ct4
rotal
Please enter-Nllryff th• ¢h•rtty does not1dwtyan￿Orall0¢8ts supportcosts.
132 Grants mad• to I￿tifuth>
Pleaseprovlda
dotalls of ch&rttys
My charftyhas mad& grants topartl¢ularlnsllttrtlgns thatar• matertal In
the context of Its grantmaklng. Detalls of th•lnsllturfon supporte
PUTPQS9 of th• grdntand totolpald to wch Insdtutson Is a¥allabl• oft th•
charttys web
Pmvlde detsll$
bglow
Plo
.Names ol Institutlon
Purpo¥•
Total amount of
grants pald £
Tot•lgrants to InstliuUoMln r8portlngp•rfod
Othvunartatysedgrnnts
"TCITAL GRANTS PAID
"" CC170 Igxca
19
17111r2025

Last yoar:
13.3 Anal 515 of grants pald Oncluded In ¢09t of chwTt¥blp aelhylt
Grnnts to
Grdnts to
InstItu￿0
Indi¥bdual•
Anatysl8
Support co¥ts .
Total
AGtIv
OT
Act
or
Act
or
or
Total
PI•gSO Wt•r"Nllll If Ib• chartty dogs notldentttyandorallocatg supportcosts.
13.4 Grnnts mad? to Instltthlon•
Pleasepmvlde
dthts olcharlty8
URL
' My eharfty has made grnnts topartlcularlnsttlurfons thatwe mt•rfal
the context ofrfs granfrnoklng. D•tall$ of the Institutlon supported,
. purpose o1th• 9rantandtotalpald to Meh Insllththn ts avellable on the
charlty's w•b s
Prgvlde d•trlls
below
N&mpA of In8titutk*n
PuTPD80
Totsl amount of
rnnts Id£
Total9rants to Inslltutlons In rnportthgpeKlod
. othor unanolysedgrnnts
. TOTAL GRANTSPAID
.. CC17al
19
17111r2025

Seclion C
Notes to the accounts
conti
Note14
Tanglblg fixed a98ets
. Pl•as• con7pl•t• thls noteifthe ¢harftyhas eny(anqlbl• Iwessds
.'14.1 Cost or Val￿¢10n
FrBphoM land &
bulldlngs
Oth•r land &
Ildir
14wnl machlrnry and
Flthrnj. ffttlTrJs and
•qulpmont
Totsl
Al the beglnnlng ol
thg year
Additions
38,282
38.282
33.528
R6valuaJons
DisPO8al8
Tiansfers.
Al end of th8 y8ar
142 OeprKlatlon and Impalrmanis
15
SL or RB (stra￿ht
Lln& or RedurAng
Balance)
SL(YR8
SLorRB
SL
SLorRB
At beginning of fh•
year
DisposaL8
28,319
D&pr•￿a￿On
11,841
Impailmenl
Transfers"
Al end ol the year
14.3 Not book value
Net book value attha
beginning of the year
Nel book value atthe
end ofthe year
31.650
CC17a (Exeeti
17111r2025

"14A Imp#lmi•nt
Yhth'y￿r Pl•as•.provldg • d•*¢rfpthn of events and
' clrcumstan¢•s th•tl8dto th• r•wgnhloft ¢rrw•￿a1Ofaft
.. Impairinentlos4 .
'Lastygar ple￿ prnYld¢ a desertitlon of the •vwts and
' clrcum51ane•s thatl•d to the rncognltlon orrpver591 of an
Impalrni•nt los%.
14.S Rwaluatlon
Kan ac¢ountthqpollcy of rnvaluallon Is adoptsd. pl8as•pmvth'
Thkn￿r
La8t yg¥r
th• •ffo¢dv• dat• of the rnvaluatlon
lh8 namo of Ind•p•nd•ntvaluw, Ifappllcab
tho m•thods epplhd•nd$lgnlffcantassumpOons
the ¢anylng amtwnt that wouldhav• b84n recognls•dhad
14.6 othor db¢losu
Th18Y￿r
La¥t year
(IJ . Plqas• stats th• amountof boffowNngcost4 Ilany. cwlfylls•dhp the
' ¢onstru¢don of tanglbl• ftx•dass•ts and the capltaltsadon rnte
' {lQ Aeasepyovlde thè amountof c0nlTrCtr￿toMMlIrn¢nts forttMa¢rytsMon
oftanglbl8 Hx•dassgts.
. 011) Dgtalls ofth• ￿lstenCe and carylngamounts ofpiDp•rty. plantand
equlpment to which th• charfty h•s r•strlc£odUll• 0rthatarap1ed￿da
sF¢urlty forllgbllltles.
7hg.?rrinsfe￿.roWl8 trmovements b8hvé8n fixedasset categws.
' Pl&ase inth'cats lh& m8thodof deprgciation by delet?ng the meth￿1 fK)tappllcable (SL= 8lralghthn8,' R8= redu￿n￿balance). A180
CC17a IEx¢8f) .
1711112025

Sectlon C
Notes to the accounts
(conti
Note 1S
Intanglble assets
Pl￿se complo10 thls note Iftho has anylntanglble assets
11.1 Cost or ￿luatIOn
Pat8ni¥and
Total
dovolopm•rt
. At beginning ol the
.'Ad(Ildon9 ::
- D[spO￿ls
- Revaluats)ns
Transfers.
At end ol thè y
152 Amortl8•tlon and Impalrmènls
~Ba•ls
SLorRB
SLorRB
SLorRB
SLorRB
Straight Uno
rsL'? or
R&Judng
Balance
C'RB,)
At beginning of Ihe
Dl$wJs￿$
AmortisatKJn
Impalrment
Transfer8. .
' At end of year
15.3 Not book Yalug
Net book value at the
beginning of the year
Net ￿0k value 41 kna
and of the year
16A A¢eountlTrJ pollcy
Pl•aso dlsclose the aecountlngpolloyforlntrnglble IlYodass•ts Includlng..
Ra•sons forchooslng
ordsatlon rn£8s
Pollcl¥s for the rocognlllon of any
capltsl dw•lopment
CC17a lÈxt8f)"
21
17111r2025

1F.S Impalmient
Th1¥ year....
Please pmvld• a descrtptton of the ovents and
clrcumstsnw thatledto the rwgnldon or
. rnVPrn81 ofan Impalmientloss.
LA¥t ￿&r.
Pleaseprovldg a descrfpkn Dlth• events and
"'¢lrcvmstsnc•s that lad to the recognldon or
' rov•rnalof an Impalrniont loss.
16.8 Rev8luatlon
ff an acGounllngpollcy Orrnv￿Uat1on Is adopte4 pkne provld&"
Th18 y•ar
La•t y•ar
. the effoebV• dat• olthe rvvaluatlon
thenwng of Independent valu￿. ff appllcobl•
th• methods appllod
'tho ¢arylngamount that*vuldhav• beon
r•cognlsed hadtho assots b•on ¢•ffl•d under
th$ ¢ostmodel.
J15.7 otherdl8cIowrn•
(l) ff yourlntsngltsh ass•t was acqulred by way
olgran¢ provld• valu• on Initial Treognldon and
c•nylng?mount olthe assel
(11) D4tall$ oltho carrylngsmounts ofany
Intanglbl• assgts to whlch the charftyhas
rDstrictsd tltlo orthat arnpl¢dgedas securtty for
Ilablllllq& -
(Illj Pléas• provld• the amountolcontractual
eommlhnents fortho acqulslllon ollnlaftglbl•
(Iv) Ststs the amountof rns•arch and
developm•nt Qypgndi￿rn Trcognlsedas
éxP￿dftVr? in th8 yw.
' (v) Pleasg detalltho headlngs In the SOFA In
whleh a ehargo foramortisadon oflntanglb
assots Is Includ•d.
fvl) Foranymaterf41 Inlanglbl• assets, ple
provldé a daserlpdon. Its Ca￿ng amount and
•nyr•mathlngamorUsati¢M pe￿0&
' Th8 tr8nsfFrn"nywts formovements behleen fixed &%s8tcAf89on8S.
' Please indicate the mglhfjd of depreciatir￿ by deleting the¥m8UM)d notapplic8bl8 (SL= straightline,. R5 = r6dueing
b818n¢9J. Alsoplgase indlcat8 the ra18 of dBpWiati￿.' forslrxlghtline, %1*81is Iha antlcwtsdlife of tho asset fin
ye8rs),' fOr￿d￿￿ng bal￿Ge. what is lh6 paic&ntage annual deducts"on.
CC17a IExGell ..
21
17111r2025

Section C
Notes to the accounts
Icontl
Not• 18
Herftage asgets
PIF8s0 ¢omplete thls not• Mth• chartyhas herttty• assets
16.1 Genernl d1¥c1￿ule8 for all charftle8 holdlng herltage assets
Th18 year
L￿ty08T
111 .'Explaln thg naturn and Of
." ho￿tage a88ets held.
".Illj"' Explaln tho pollcy for th•
acqulbltlon, pr6s•mtlon.
management and disposal of h•rftage
.. a•Bets.
162 C08t orvaiuatlon
Totsl
- Al beglnning of the y88r
Addith)ns
Disposals
Revaluations
. Tran8fors'
. At end of the year
1&3 Depreclatlon ¥nd Impalrnients
Is
Straight Llne
I'SL,? or
Raducing
Balanc&
At beglnnin9 01 the year
Dlsposal¥
Depr8oal'on
Irnpalrment
Transfers"
,.At end ofygar
16A Not book value
Net book value at the beginning of Ihe
year
Net book valuè atlha and ofthe
C¢17a IExce
17111r2025

. 1&6 Impalmiènt
Thh year
Please provld* ¥ d•scrtprfon of the Bv•nts attd ctrcumstan￿S
.. thgt.1gdto the recognltloft orrn8Tral of an impalmièntlo
.' i88tyèar
.' Please provld• 8 doSCrt¥tlon orth• •ndctrCun￿t￿
." Ihatled to the recognftlon orrnvers81 of an Impalmientlos&
, 16..6 Rovaluatlon
yoar
Last year
thg namo of Indgpendgnt valu•r. M•ppHcablo
quallfteatlons olthd8pemlvnt v￿U
'th• m•thods appll•dand8lgnlfi¢•ntassumpdons
. afty¥lgnlffeantllmllatlons on thv v8luallon
. 16.7 Analy819 of h•rltage awots by cla$8 or group dl•tlngulshlng at ¢08t ond th05t at valu•tlon
Atvaluation
At cost Gr¢Jup
Gro￿ A
Totsl
Carrying amount atthe beglnning oflhe
perh)d
' Addthons
Di8po8als
Depre￿at￿)[￿lmpairn￿nt
Revaluation
Carwro amount at the end of ￿riod
16.8 Horltage assets (whèrè hèrftsge a880ts Jr• not recolgn15ed on lh• balan￿ shee
Thhyear
La8tyear
l} Explaln the reason why h•rltsge
a88ets h•vÈ not bèèn recognl8ed on
. th& balanco sheDL
{111 Doscrlbe the 8lgnifi¢anee and
nature of hgrltag0 assets.
1111) Dl#eloso Inlomiatlon that
hèlpful In a88e6s1ng the valuè of
herltago 8ss&ts.
' {lY) Explaln tho'rèason why It ts not
prnetleabl• to obtaln a valuation of
horfts9• a8Set&
CC178 (Exo
171111202S

iè"9 Èivo year summary of h•rft&ge assets tra￿0CtIon1j
-"2015
' Purchas•s
Grc¢up B
. Group C
. Other
Donat1￿1*
'Group A
Group 8
Group C
Other
. Total addlllon8
. Charyef0rlm￿rntsnt
Group A
Group B
Group C.
Total ¢I￿ry9 for Impalrni8nt
Dlspo•als
Group A- c£rrylng amoLmt
Group B- carrylng arnol￿t
Group C
Totsl dlgPO8#Is
..QC17a lE￿r}
1T111r2025

Section C
Notes to the accounts
(cont}
Note 17
Investment assets
Ploas• completo thh not• ff tho charty has Jttylnv•stm•rt•ssrt&
17.1 Flxed ￿et8 Invostrnents Ipi8as8 provlde for each of Invegtmenll
i•h & ¢aBh
•qulvalert8
.Catyng (fair) value at teginning of
Add::ad4Yltlons"to inveslrnents thjring
'Le8s:""dlsrJosals al c£ffjNJ Wdlu•
.LgS8'. Impalrments .
R&v•rnal of Impalmonts
'Addlldgductl: transfer inlloutl In th¢
p$riod
Addlld•ductl: net gainll10681 On
rovalualon
Carryiny Ifairl valu8 at and of year
'Ple08e spec5fy ad(Itlon$ r•8ultlng from
a¢qubltloM through bwlngu comblnafjon8, It
PIvo80 not¢ that Falr Value In thls conto¥tls tho amouotforwhlch an assd Gouldba aYch•ng•dbo(woen
knowlegable and wllllJJg partlos In an length trnnsae(lon. Fortrad¥d￿UI7ttO5. tha falrvaluo Is the value ol
the socurity quoted on the London Sfoek Exchang• Dally Offtial tht or 8qufvalent Foroth•rass•ts wh•r•
18 no marketprtcè on a merftrf It18 the bustO8s' orvaluers'beste¥dmat• olfatrval
17..2.' Please provlde a breakdown of Investments shown above agreeing wlth the balance sheet row 804
. dlfferentlatlng betrleen those held at falr value and those held at cost less Impaimient.
Thls year.
Ana.Iysi5 of Investments
FalrYaluDatyear
Cost kn Impalrni•nt
Ca•h or u¥h oqul¥alents
. Inv￿￿n•nts
.Investmont propèrtl
Soclal Inve8lmgnts
Oth•r Investm￿1￿
Totrl
Grand total (Falr value at year gnd+C08t le8B Impalrnienl)
Analysis of Inv8stmonts
Falrvaluo atyoar¢nd
Cost bB88 Impalrn*nt
Cash or cash 9quh￿antr
LISt￿ Inve6tmonts
Invéstment properllo5
Soclal Inv•stsnents',,
CC17a (E¥c811
17111r2025

Other Invosbnents
Total
Gmnd totsl (Falrvaiue at ￿ar •ndoCogt leB• Impalrn*nti
17:3.If ypur charlty.holds Investment propertles, plwe ¢ompl8te the followlng nots:
This year
Last year
. (11 Explaln thè m6thods and BIBnifirant assumptlong In
d•t•rmlnlng the lalrvalu• ol Inve8tment propèrty held bythe
charlty
1111 Nom• or 1ndopendentva1￿r, If appikable. and Yvknnt
'qualllleatlons
1111). Provldo det*ll¥ ot •ny r•strf￿ons on tho ablllty to reall
Inve8thient proparty or on the rnmrttance ol Income or
dlspojal proc••d•
{Iv) Explaln any contrnctual obllg•lJong ft>r the purrhaso.
onstructlon or developmont of tnve8tment proporty orfor
rgpalrs. m#lntonone• or •nhancements
17.A PIg0s9 provld8 a brgakdovrn of cumnt Invostments. rf applicable, agroglng wlth balanGB
Analysls of Gurrfrnt assèt investments
Last yaar
Ca8h or ¢a¥h equlvalonts
Usted Inv?$tm¢nts
lrivestmenl proport19s
Soclal.Investmènts
Othgr Inve5tmonts
Total
17ts Guarantge5
Thls
Plo4•e provlde detslb and amount of any guaranto¢ mada to
or on behalf of a tNrd paty
Name of th8 entlty or enlltle¥ bgnafittlng from tho••
guar8ntees
please explaln how th• guarantso furthern the chJr1l￿ alms
..CC17a {E¥tslj
17111r2025

17.6 Conc•sslonary loans
ThIB yoar£
L*st year£
Amouirtof conèe881onary loan• madè Imuldplo
loons made moy.b8 dlsclosodln •ygregatepro
'Ihat &ggrnq•Uon dom not0bsur8si￿ficant
inforfft•llwil.
Thls year È
La¥t year £
14mount of con¢•8¥lonary loAn8 rocelved (Muluplo
loans recel¥edm*y bé disclosed In 8ggr•y•t•
prov!d¢d thatJuch aggrogatlon doés not obsurp
. Wgnlft¢8nt Inform•Uon).
Th1¥ y¢•r
LaBtyear
TeTh8 and ¢ondrtloM •y Iniere8t rate. 8¢curlty
prO￿ded
Value ol any concegslonary loarw whkh havo
b•en eommltted but nottak•n up althe reportlng
dqto
Amountg payable wlthln 1 year
AmDunts payable after mortr th•n 1
Amounts recelvable wSthln 1 ye•r
Anlounts I￿1¥able after morg than 1 ￿*r
17.7 Additional Informatlon
Please provldè Inlomiatlon about the slgnlffcan¢o
of Inveslménts to tha charltys financial position
or p•rfomiance eg. term8 and condltlons of loans
or the use of hodglng to manage financlal rf8
For all Inve5tmonts m•4sured at falrvalue. the
basls for dgtom71ning the valu•, Ineludlng any
as8umptl0￿ applled when uslng a valuatbn
tschnlquo.
Wher• a chartty has prO￿d•d financlal ass•ts
fomi of $e¢urlty. thè carrylng amount of the
fln•nelal asset pledged a8 ¥ecurity and tho tern
and condltlon$ relatlng to its plodge.
For all Invo$tmBnts moasured at falr valuo. th
bas18 for dgternilning the valug. lrtcludlng any
a¥sumptlons appllgd w￿n uslng a rdluallon
teGhnlqug.
Vlharn a. charlty ha¥ &irovJd8d financlal assets as
' form of sèeutlty, the carrylng amount of tha
Ilnanclal asset pledged AS sèeurlty and the terni¥
and condbtloM rnlatlng to Its pledge.
CC178 IExceD
17111r2025

Section C
Notes to the accounts
Icontl
NDtb IB
Stocks
Please ¢ompl•t• thls noteirth• ¢h•rftyholdsenyB(o(* Itwns
. 18.1 Pkaso Btate the ¢arrylng arm￿ntO1 •tock and work In anaty5ed botwoon
a¢tlvlt*•.
. Donated yoods
Work In
progr•ts•
For
distributlon
For
For
dtstrfbutlon
For rnylè
Charltablè aetlvltleB: .
Oponlng
Adtlodln pwlod
£¥p￿Sed th ptrrftsd
.' thyir8d
c1ts81ng
Other trndlng aelfvttl•s:
op￿1*￿
Add•(Iln per1￿j
E¥p•As¢dln pg**od
Inwlr8d
Clo&lng
Clthor:
Op•nlng
Exp•n8•dfvTr pwlod
Closlng
Total th1• y•ar
yo￿P1•¥I0u$ year
Th
182 Pl•as• Spoc￿Y th• carryfjng ampunt of
ny stock• pledged ￿ wcurity for Il•bllltl88
CC178 (Excer)
17111r2025

Section C
Notes lo the accounts
Icontl
Nots 19
D8btOY8 and prepayments
plea￿ eompl•t9 th18 note ff th• charftyhu 4nN dobtors orprnpaymwrts.
19.1 Analysls ol debtor¥
Thls year
LaBt y￿r
Trade debtors
Prepayments #nd ac¢nKd Incomo
ot￿r debto
2,102
1,327
3,756
1,327
Complet• 19.2 whero a fftat•rfal d•b(Orlsrecovw￿￿ morn than a yewaftwthe rppothg dat&
19.2 0IBclosur• ol dèbtr>rn rocoverablo In morethan 1 year {Ineluded th dèbtorn abo￿)
TN8 ygar
Lastygar
Tradè d•btors
pre￿yméftts and acGrued Incom•
Other debtorn
CC17a {ExceD
17111r2025

Section C
Notes to the accounts
(Gontl
, Note 20
Credltor5 and accruals
Please wnpléts thls not• Ifthe charity has any credllvrn orae¢ftu•l&
. 20.1 Anatyg18 of Gr￿lt0￿
Amounts faulng d
lthln one year
Amounts lalllng du• after
mom th•n on• yoar
Thh year
Last year
Th1• y￿r
Lastyear
Accruals for grnnts payable
Bank loanv and 0￿rd￿ft%
Trndo credltorn
Payments rn¢8￿•d on account for contracts
or perfomiance-related grnnts
A¢cru818 and d•f•rred Incom?
25.328
615
Taxation and 80¢1al ￿cUrIty
Dthgr ¢r8dliorn
2.242
20.2 Deferred Incomg
Ploaso complete thts nots Ilth• charftylms dgfw7wd
ThIB year
La¥tyear
Plw• wllaln th• whylneome ts
d•fqngd.
TNS y•ar
Last year
Balance at the stsrt of tho r•portlng ￿rIOd
Amounts added In currnnt perlod
Amounts released to Ineomo from previou¥ ppth>d8
Ba]an¢• at th• ond ol the reportlng pèriod
CC17a IExcoD .
1711112025

Section C
Notes to the accounts
Icontl
Nots 21 Proviglons for Ilabllltl05 and charge5
PIo8So complot• thts note Myou Includ•dln charfty wdltyrn anypmvlslons. A pmvlslon
Is mado when tho eharfty has a Ilablllty of unc8rtaln tlmlftg oramourt
21.1 Movemgnts In rn¢ognlMd pffovhlon¥ and fill￿1n9 c¢ynmllm•nt durf the rlod
Thls year
Logt year
Balanc• at the start of tho reportlng prlod
Amounts add•d In currgnt p•riod
Amounts ehary•d against th? provlslon In curront p•rfod
Unusèd amounts reversed during the perfod
Balane• at th• end ofthe roportlng perfod
21.2 Plga5e provklo:
brl6t dfrscrfptlon of any obllgatlonB on thè
balance shevt and the expected amouniand
dmlng ol r8suhln9 Pa￿nIg.
- an IndlcatSon ol the uncertalntie¥ •bout lh•
amount or timlng of thos0 oufflows; and
- the amount of any &xpected rolmburnemenL
statlng the amount of any a￿Otthat has boe
re¢ogn55ed for that oxpected relmbur¥ÈmènL
21.3 For any lundln9 comrnltment th•t Is nol
reeognl8•d as a Ilablllty or provislon, provlde
deta116 of commitment made. the frnm•
of that commrknèn( any performan¢frrnlaied
condltlons and detslls gf hpw the
commltmentwlll bg funded IwSth contrnets for
¢aFAthI oxpondlture sgpawatAty Id•n
21.4 Where unrestrlct￿ furKIs have been
deslgnated lo a lund commltmen( pl6390
dlselosè thè nature of any amounts
deslgrtat￿ and the Ilk•ty thilng of that
expenditure.
CG17a IExce
27
17111r2025

Section C
Notes to the accounts
Icontl
Nots 22 Othor dl$closures for dobtors, credltor8 and other bask flnancl•l Instrumonts
LastyoAr
22.1 Plea89 p￿VkI0 Inlonl￿tlon about th•
B1gnlfican￿ of flnanclal I￿truments leg.
dèbtor8, credStOTB, investments etrl to th•
charltys flnandal posldon or p*rfomanc•.
for ￿MPle, the term and eondltlons 01
loans orthe us• of hodglng to manag9
flnan¢lal rlsL
22.2 If thè eharlty ha# pro*4kled tlnancial
. auetg as a fom ofsocurity. the canyln9
amount of thè Ilnanclal assèts p￿d90￿ a8
. s•eurlty and the ternis and conlllons r•latrd
to Its pledge Should be glven hgre.
CC17a (Eycdl
28
1711112025

Section C
Notes to the accounts
Icontl
Noto 23 Contlngont liabllltl88 and contlngent assots
23.1 Contlngent Il•blllUo•
Whtrrè the Gharlty has contlngenl liabllllllle•, pkne complets tho lollowlng Jectlon unl•8• the
posslblllty of th•ir •xlstence1s remot
- Thl&year
.Descrlptlon ol ltsm Includlng Its kng•l natur
Plea•• dgserlbe any Becurfty prO￿d•d In
cr>nne¢tlon to th• Ilablllty.
Estlmate of flnanclal èffect
Last
ar
D•scrlpllon of itsm ineludlng Its legal naturn.
Pleage descrlbe any oecurlty provlded In
connectlon to tho Ilablllty.
Esfmat• olfflnanclal effect
23.2 Contlngent awta
Wh¢rg th8 chartty wnlnyntamets. plgasg ¢ompkno the folowlng 8•Ctton when thelr
•xlstence ￿ probab
Thls year
D￿rIPt[On of ltsm
Lastyear
Des¢
on ol Ilem
Estlmats of offect
23A Other dIscI￿￿T*S for eontlngent astsets andlor lablllue
Pl•as• wovlde thg following Infonnallon whèr• practicabl?:
Thls year
La¥tyèar
Expialn any uncertalnttes r¢latlng to the
amount or tlming of setUement: a￿1 thè
PO855bilty of any r•lmbuTrement
Whor• It Is not pract1￿1 to make or mtsrè
of the89 (Ihck>$ure81 plèage th1• fact
C17B IExcell
1711112025

Section C
Notes to the accounts
Icorbtl
Note 24 Cmh at bank and kn hand
Th1¥ year
Last y•ar
Short term cash Inv•skn•nts Ile8• than 3 maturlty dats)
Short terni depos
Cash at bank and on h•nd
Other
Tolal
192,269
140.516
CC17a IExcef)
1711112025

Section C
Notes to the accounts
Icontl
Note 26
F￿r valu& ol u*•ts and U•bHltteg
25.1 Pl•a•o provldo de1311s of tl* t￿r￿S
oxposur• to credlt r15k1tho rlsk of
In¢urrlng a Ios8 to a dèbtor not paylng
. what18 owed). Ilquldlty rfsk lth• rlskof not
bglng ablo to meet short IEmi fiThanclal
damaThdsl and markpt ltha rfiB*thalth#
value of an (Thvosknontwlll lall due to
G￿ng#S In tho rnak*gtl 8rfBlng from
flnanclal Instrumerts towhlch th8 ¢harlty
Is exposed atth8 8nd oftho Tgportlng
pedod and eyplbln how the charity
m¥rtJgg& thoBO rl8k8.
26.2 Pleas8 glvo dotalls of th• ol
change In the falr valu• of boslc ffnanclal
Imtrymants (debtors. GreditQf8,
Inve8tmont8 3tGtion 11, FRS 102
8OIIPll measurnd attslr valu8 through the
. SOFA that 1$ Ittrlbutabh to charwJe8 In
credit r15k.
CC17• (Excell
31
1711112025

Seclion C
Notes to the accounts
Icontl
Note 26
Events after the end of the reporting p9rfod
Ploase eompl•to tlrfs ftotg (notr•qulrinqadiusthi8ntto the a¢counts) hav• occunvdaft•r the ond ofth•
rgPOrtlngp•rlod but b•for• IIM accounts arn aulhorlwd kvhlch fr￿1• to conddorts thataro¥• &ft•rtho 8nd olthe
. r•portlnypwlod.
Ploas0 P￿￿de dotslls of the ofth•
. ovent
Provkle an e*tlmats of th? finan¢lal effect
of the event or a Blatgm6ntthat Buch an
o¥tirnat¢ cannot be made
C17a (Excer)
17111r2025

lllllllllllll
Iiiiiiiiiilli
1111111111
111111111
1111111111
1111111111
y E

IIIEIIII
1111111111
111111111
IIIIIIIIIIIA
1111111111
1111111111

Section C
Notes to the accounts
Iconll
Note 27
Chorlty fund8 (cont)
." 27A .Transf•rs botween funds
Thls
Rèason for trangf•r artd whtr• ¢xd¢)wmènt ￿ cOn￿rt•d to Encom•,
legal P0￿r lor Its ¢onver81on
Amount
86tweèn unrèstrid8d and
reslrfcted funds
Between endowment and
restiicted knnd6
Befvdeen ¢ndovmient and
unr8sth'ot8d fuThJs
Last
ear
Rwon for transfer and whorn •ndowmont is convertéd to Inrome,
legal powerfor lis convorslon
Amount
BotrM8n unr8sMcted and
rtsstricted funds
Between endO￿llent and
reBtsicted fvnds
Between end0￿ent and
unreslrthd
27.4 De8Sgnated fund8
Thls
ear
Planned u8•
Purp￿0 oftho doslgnatlon
Amount
ear
Planned use
purp￿ oftho doslgnatlon
Amount
CC17a IExcoD
17111r2025

Section C
Notes to the accounts
{contl
Note 28
Transac￿0￿ with trustees and related partl85 .
. 'Irthe ohartty h4$ any transa¢tlons wlth rolatodpath (ottw than tho (ntst•• •xp•nsoS gxplalnvdin guldanco notss).
d¢lall$ ofsuch transacdons shouldbepmvldod In thls not& If thernarv no tsansa¢Vons'to report ple&$• ent•r'Tm¥" In.. '
the l)ox or"Fals•" Mlh•rn •r• b￿s8￿10￿S to report
2B.l Trustee remuneratlon and beneflt8
Th1• year
.' Nono of th• tnigieu have been pald any remunernvon or rncolved any other beneflts from an
omploymont wlth thelr charlty Or a r•latsd ¢nOty ITn￿ or Falsel
,. In tho pgrtodtha ¢h8rtty has pald trust¢es and bon•ffts. Ploaso 9lve the amount of. and hgalauthorfty for,
anyremun•rntlon oroth0rb￿rf￿￿1d to a by the Charity orany Instllutlon or Gompanyconnoct•dwlth It
Amounts pAld or ben•fft ￿lu•
Legal autt￿rIty lèg
order. go￿rnIng
document)
P•Mlon
RedUnda￿Y
Ilncludkn9
lo¥J of
¢>ffiMyoX
TOTAL
Namg of trusts8
-. Plwo glv• d•tall8 of whyr4munerallon orothor
"" employment b￿•fits w8rn pald.
Grn an o¥ grntlapaymenthas b$en mad• to a trustee,
ptDvld• an •xplanatlon of the of thgpaym•nt
Ka ¢hlrdpartyhas boen re1Mbu￿9dro1prtjylth)g on• or
more tNstw, stats thè natur• of th•paymentand
gmountoftho r•lmbursement
Stafe thé number0ftn￿ to whom rnttrnmentbengfits
ar• acc￿1n9 undera dsfin¢d ¢onblbtrtlon ppnslon
C¢17a .,
1711112025

Nonè olth• trustee8 have been pald ary rwnunorallon or rocehwd •ny othpr benofflts from •n
omploymont ￿th tholr charlty ora rnlated enttty (Trt￿ or Falge)
." In th¢perfodthe Charttyhas paldlrvsfe•s rvfftunoTr¥dDn andbenellis. Pl*8¥9 pfv• Ih•amountof. andl¢gal authorty for..
any.lèmun•ratlon orotherbenefftspald toa trustee by Ihe ch•rfty orany Instllution or¢ompanyconnethd wlth K..
Amoufrt8 p•kl or benefitvalue
Legal Iuthorlty leg
ordèr, 90￿MIng
P•n&lon
Contrib￿1011
Redundancy
IlncludfjtvJ
loss of
offi￿v0X
qr8Ma
TOTAL
Namè ol trustse
". Ple•so glva datalls ofwhyremunerntlon orollmr
. wnploYm•ntb￿efits wv•pal
Whorn an exgKada p•ymMthas been made to # tsus
prnvld¢ an wlanatlon oftho naturn ￿th•P￿Ym•nt
Ila thlrdpatyhas b••n rnlmbut3gdforpnJvldlng one or
mom trustees. Stat• tb• nature olthe paymentand
amoiintofthe r•lmbur4emMt
State the numb8rof trimtees to whom b•neffts
. arn oecrulng undor• d•fin•dcontrlbudon penslon
schcm&
"'28.2Trusto85' expons08
ff tho chaiity h&spald tsustees gxpensés fortsllllllng thetr duues, (letalls ofsuch trnnsaedons shouldbeprovldedln thls
. nots. Ifthere arv no b3ns•ctlrths to report please •nter Th°In lh• ljox l)•low. ff thern Ir4nsaettons to report plvas•
' entgr"Fals•".
Notrustso gxpons•s haw been Incurved (Trt￿ or Fats•l
L¥st yoar
TY￿ of •x￿n8•S relmburwl
Th1& yur
Trnv•l
. Sub91stsnco
Acoommodatlon
Other Iple&s• sp&elfy):
CC17a (Exttl)
17n112025

Plea$• provld? the number of trust•e8 rnlmbur4￿ for•xp•nBts or who
had expon8e8 pald by the ch•rlty
28.3 Trdnsxtlon<s) wlth rglated port108
. Please glwe detsllj of•nyts>Mactlon und•rtak•n by (oron behallofj th• eharftyln whlch a Trl•todp4ityhas a materl41.'
Intor•s¢ Includlng where fund8 IMv• Imn hwas agentrorr•lat•dparf•s. 11th￿ ar• no such tsns&cOoMi pl•as• enÉ•r'. .
Ymo'ln th8 boxpmvldo
, Th18 year
. .Th•r• hAvo b••n no related party tran¥actlonB In tr* reporflng wlod fr￿￿ or F•l••l."
Amount8
wrltten off
"durlng
porung
R•latlon8hlp
to charlty
Baknnca •t
. Prwknlon for bad debts
at perlod end
..Narne of th? trusts•
. or rolated party
Dgscrfptlon ofth•
traMaetlonl81
Amount
"' In r¥l•tlon to th• ts7nsacthns abovq plo•so provW• th•
tenns Jnd condluons, Ineludlng any s•curfty andl
natur8 of anypayment (conslderauonj to h•pmvld•dln
$o£d$m•nÉ
Foranyr•latedparty, pl•a￿ pn>vlde detsms of
g￿Tante￿ glv•n orrne•fv•d
L￿t yoèr
. There have boon no rn14tsd partytrwwctlons In the reportlng perfod ffrup or F*ol
Arnounts
writtèn off
durlng
rèportlng
perlod
Namo ofthe tsu•tso
' or r¢latsd pahty
Rela￿onshIP
to charlty
D••crfptlon oltho
tra￿actIon(sI
Provlglon for bad dèbt8
at pèrlod ènd
Amount
Balanco at
perlod end
hj r•latlon tv tho fvns8ellons abov4 please provlde Iho
tom7s and condltlon4 In¢ludlng anys•eurltyandthe
nofurn of anypaym8nt (consldorabon) (D bo provid•dln
' s•tUomgnt
Foranyrolat•dparty. pl•ase provth delalts of
guarantees given Orr￿1¥¥￿.
CC17a
1711112025

Section C
Notes to the accounts
Icontl
NDts29
Addftlonal Dlxlosurns
Thè lollowlng arg Blgnifkant whleh arn not covered In Othgr ngtss •r*d noed to be In¢ludod tr*
provlde a proper und¢Y¥tsndlng olthe accourts. 11 thgrn i• insufflelent room here. plèats add a
$•parnts ghp•L
CC17a (Excep
37
1711112025

LINDFIELD PRE-SCHOOL NURSERY
Trustee Report for the Financial Year 2024-2025
Overview of ilndfleld Pre-school Nursery:
Lindfield Pre-school Nursery ￿ dedicated to providing highquality early childhood education and
operates as a Charitable Incorporated Organlsation ICIOI. The nursery's Charitable purpose is the
advancement of education through play-based learnin& preparing children for primary school and
beyond. The trijstees and management committee oversee governance, policy. and flnanclal
perfomiance, ensuring all deci5ion5 remain aligned with Lindfield'5 charitable objectives. This year
marks the nurserfs 50 year in business which is quite an achlevement.
Tru5tee5 arKI Governan￿.
During the 2024-25 financlal year, the trustees were Lil Wa15h, Jane Moir, and Rob Skepper. Liz
Walsh has since stepped down, and the trustees would like to thank her Sincerely for her time,
guidance, and support during hertenure. Two prospecttve trustees have been Identlfled and are
experted to be formalfy appointed thi5 evening.
The nursery continues to be managed day-to-day by Co-supervisors luy Tollerfield and Nicky Feakes,
supported by Deputy Supervisor Lauren Joiner. Trustees meet at least termly to review operational
perfomiance, financial outcomes, and strateglc directlon.
This year Saw further professional1sat￿In of Lindfield's HR and Bovernance framework. Staff moved
to new contracts under a new staff handbook, rnodernisin8 employment practice5 and providing
clearer protection for both the nursery and employees. Thè trustees thank the staff for their positive
engagement and cooperation during this transriion.
Objertlves:
Lindfield's mission remains to provide inclusive, high-quality earty years education that supports
every child's individual development, regardless of background or ability. The nursery continues to
deliver the governmenys funded 30 hours of f￿e education for 3- and 4-year-0ld5 and participates
in the extended ftjnding programme for 2-year-olds. Lindfield works dosely with Buckinghamshire
Council to provide funded place5 for eli8ible familie5 and to support thIld￿n with speclal
educational needs.
Financial Review:
For the flnantSal year endin8 31 July 2025. Lindfield recorded:
Total income.. £415,485
Total expendlture: £371,521
Net surplus.. £43,152
This represents an increase in income of £64,940118%1 and an increase in expendtture of £80,191
127%> compared with the previous financial year12023-24'. income £350,545; expenditure £292,142;
5urplu5 £58,403). The surplus was 26% lower than the previous year, this is a healthy 5urplu5, whilst
the decline might appear significant, it reflects a deliberate decislon to rnaintain higher staffing
ratios and invest in the people and resources that underpin the quality of the setting. The trustees
consider this an appropriate balance between sustaining excellent provbsion and managing finances
prudently in the face of a rlsing cost base.
The healthy surplus achleved during the year was a as resutt of prudent budgeting as we were
unsure hov4 the introduction of the new tw￿year-Old fvnding stream would affect the budget, a

blgger than expected rise in the funding rate and the need to maintaln the suwlus In order to react
to the projected fall in the local blrth rate overthe corning years.
The canopy and garden project was completed SUC￿$sfUllY during the summer holidaysi creating 0
more versatile and weatherproof outdoor space for the children. Although the work was undertakèn
before the year-end, the final invoice1£25,3271 was paid in September 2025 and is reflected in
accounts payable on the balance sheet. The total project cost was approximately £35,OLX), funded
partlally by internal reserves and by a grant from Buckinghamshire Councll Early years of £15,000
whlch we would like to thank them for.
For the second conseojtive year, all staff received pay rises. Some Increases We￿ the result of the
statutory National Living WaBe uplrfi, while others were awarded on a discretionary basis in
recognition of individual contribution and experience. The trustees wlsh to record their heartfelt
than￿ to the entire staff team. Llndrield 15 a people-led 5ettin& and it ￿ the dedThtion, skill, and
warmth of the staff that c￿ate such a remarkable environment for the children.
The trustees remain pleased with Lindfield's financial resilience. A well-managed contingency fund
continues to provide a strong buffer against sector-wlde fundlng and c05t pressures.
Funding Model Changes:
As referenced in last yearfs report, the government introduced ￿rther significant changes to the
early years funding model during 2025. These were announced at very short notice in late March
2025, leavlng little time for nurseries to implement changes or even inform parents and carers in
advance. Because the announcement came just before the end of the spring term. there was
insufficient time to provide the usual half-terni's notice of any fee adjustments.
The most materlal ¢hange required that no funded hours could be placed behind a "paywall.,
affecting how nurserie5 charge for extras such as snacks and consumables. For Lindfield and many
similar settings this represented a major challenge to the existing fee strutture.
Llndfield prides itself on being one of the most accornrnodating nurseries in the area, offering
families exceptional flexibility in attendance pattern5. Start and finish times, and lunch-time optlons.
To comply with the new funding model while preserving this flexibility, Lindfield introduced
voluntary consumables fees and simpltfied the overall fee structure in line with the new government
guidance.
The vast majority of parents have continued to pay voluntary contributions and the twstees would
like to thank parents and carers fortheir understanding and 5UPPQrt during these adjustments,
whlch were necessary to remain compliant while wntinuing to provide the highest possible level of
choice and accessibility. Lindfield continues to waive the consumables charge for our disadvantaged
famllies.
Sector Developments and Local Context:
The wider early years secior continues to evotve. The expansion of government funding for younger
children from nlne months old frorn September 2024, and fully rolled out by September 2025-has
shtfted some of the financial responsibility for childcare from parents to the state. While the policy
aims to make childcare more affordable, It also IntrodU￿S Un￿rtaInty for nurseries around both
funding rates and demand patterns.
Llndfleld turrently accepts children aged two and above, $0 tt ￿MainS to be seen how the availabiltty
of funded places for younger children will affect demand. Locally, there is ongoing churn in
Amersham's childcare provision, with some settings closing. others changing their business models

and a new large corporate nursery opening in Old Amersham. Early indlcations suggest minlmal
Immedlate impact, but the trustees continue to monitor this closely.
A broader demographlc t￿ntI is abo emerging- there are fewer young children in the area, refleued
In local primary school adm￿s1on$ data, where many schoo15 were unable to fill their reception
classe5 this year-quite a change from the pre-pandemic period of oversubscription.
Operatlonal Hl8hll8hts:
The successful completion of the canopy and outtloor area project has provided enhanced all-
weather play and learning space, sUPPOrting the children'5 physical development and outdoor
learning opportunities.
Llndfield's most recent Ofsted inspection, in February 2024, ratèd the nursery 35 "Good" reaffirmlng
the high standards of education and care provided. There have been no further regulatory
developments during 2024-25 but a new in5pertion framework will come into force in November
2025 which we are preparing for.
The nursery contlnues to serve the needs of its chlldren. parents, carers. and staff, maintaining
strong communitytrust and excellent feedback. Staff turnover remain5 low, and ongoing
professional devèlDpment opportunities continue to be encouraged.
Future OLrtlook..
Looking ahead to 2025-26, the trustees remaln focused on maintalning high educatlonal standards
while navigating ongoing financial and demographic challenges. The next increase in the National
Minimum Wage and changes in National Insurance contributions will again place upward pressure
on costs.
There are no immediate plans for further capital investment, but the trustees welcome suggestions
for future improvements that would benefit children, staff. and familie5 alike.
The decllning number of young children In the local area, combined with a more complex fundlng
environment, represents a key strategic risk Nonetheless, Lindfield's reputation, 5tability* and
dedlcated team place It in a strong wsttlon to contlnue thrlvlng withit) a changlng early years
landsLzpe.