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2025-08-31-accounts

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Charity No. 1184378

Company No. CE018174

Trustees' Report and Unaudited Accounts

31 August 2025

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Contents

Pages
Trustees' Annual Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Summary Income and Expenditure Account 9
Balance Sheet 10
Statement of Cash flows 11
Notes to the Accounts 12 to 18
Detailed Statement of Financial Activities 19 to 20

Page 1

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE018174

Charity No. 1184378

Registered Office

Chiddingstone Castle Hill Hoath Road Chiddingstone Edenbridge TN8 7AD

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

S. Butcher G. Cohen M. Downing S. Fitzgerald O'Connor H. Gamble L. Sundt F. Watson S. Woodward (Resigned 30 November 2025)

Key Management Personnel

Chair

S. Fitzgerald

Accountants

Solutions Accountancy & Bookkeeping Ltd

1 The Mews Little Brunswick Street Huddersfield HD1 5JL

OBJECTIVES AND ACTIVITIES

The charity works for the public benefit having as its objects the development and education of children and young people.

Page 2

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Trustees Annual Report

The trustees of Chiddingstone Nursery CIO are aware of the guidance on public benefit. We have taken it into account when making a decisions to which the guidance is relevant.

ACHIEVEMENTS AND PERFORMANCE

Main Achievements:

Regarding the Committee Annual Plan, the trustees objectives were met as follows: Staff support; Committee development; Premises maintenance; Safeguarding; Ofsted standards. In addition, we have worked in a timely and professional manner to respond to any unexpected challenges.

1) Managing staff change:

This year there has been a period of significant change as our Office and Finance Administrator left and Victoria Tripp joined. Victoria has been a fantastic addition to the nursery team. Victoria has made huge strides in auditing and improving various finance and administrative processes to ensure the nursery runs as smoothly as possible. We said goodbye to nursery practitioner Jen Wickens and welcomed back Vicki Wallis. In addition, Mrs Still has been progressing brilliantly with her training for Level 3 and we have had the huge pleasure and benefit of Indah Bodeving volunteering her time as she explores a career in early years. All appraisals completed with Nursery Leader. Pay was increased for all staff in April 2025 in line with living wage increase. Staff survey had very positive results.

2) Managing increasing costs and competition:

It has been a challenging year for managing forecasted increasing costs. We had the increase to minimum wage of 6.7% from April 2025 while funding from KCC only increased by 3.5%. Government funding in support of working parents of children 9 months and above is increasing competition in the sector as working parents look for longer opening times and settings that can take children from a younger age. Treasurer Geraldine Cohen has navigated all of the financial forecasting via a new annual budgeting tool and has created an inaugural Finance Policy.

3) Lease negotiations:

Lease negotiations are ongoing with the Castle and we will face an increase in rent which we have budgeted for from September 2025. Sadly, we had to close Friday afternoons after low take up. We have made changes to fees from September 2025 to better cover costs and better provide funded care in continuous blocks. In addition we will now receive extra funding in recognition of having a qualified teacher in Mrs Handy on the practitioner staff.

Page 3

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Trustees Annual Report

4) Renovations:

With the PTA funds raised from the Colour Run event in May 2024, improvements have been made to the courtyard in 2025 by updating the storage sheds and clearing and replacing old broken equipment. More renovations are planned, such as continued improvements to the courtyard and updating the nursery flooring, but these are on hold until the terms of the new lease are agreed.

5) Continuous Improvement via the EYFS:

Continuous Improvement via the EYFS - The early years practitioners delivered another year of exceptional practice. Mrs Downing , with support from Mrs Handy and the team, developed our own curriculum from the EYFS and hosted a curriculum session to present it to parents. In addition Mrs Downing has introduced next steps which allows development to be observed and communicated with parents.

6) Committee Development:

Currently we have 9 committee members of which 3 are current or past parents of the nursery. It was decided to wrap up the official PTA due to the time required to organise and administer it however parents are still encouraged to get involved in the nursery and support events and fundraising by joining the committee. The committee remains strong with members reappointed at AGM:

- Sarah Fitzgerald

7) Governance and compliance:

To aid handovers when trustees change, we have started a digital copy of the Handover file and refreshed the Committee welcome pack to help with the induction of new trustees.

8) Safeguarding:

The trustees have kept safeguarding as a central focus of any decisions made this year. At each committee meeting we are reminded of the key information for reporting safeguarding concerns. Each trustee has undertaken safeguarding training and read the relevant policies as noted in our central record.

FINANCIAL REVIEW

For the year ended 31/08/2025 the charity had an income over expenditure surplus of compared to the surplus is carried forward to next year to further fund the charities objectives.

The reserve policy is to meet redundancy liabilities equal to statutory redundancy pay; provide general contingency reserves equal to a minimum of three months of average total expenditure of the last two years, excluding any rental and exceptional expenditure; and provide rental contingency reserves equal to one year of total expenditure as per the current lease agreement. As at 31/08/2025 the reserve held was

Page 4

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Trustees Annual Report

The following are the principal risks facing the charity:

PLANS FOR FUTURE PERIODS

a) Increasing provision Looking for ways to boost income and meet the needs of parents e.g. early drop off Monday to Thursday; summer holiday club; lunch hour. Continue to explore forest school training for staff.

b) Premises Continue improvements to the courtyard, replace nursery floor, contingency planning for alternative premises.

c) Ofsted readiness Support Megan however we can with continuous improvement plan and mock inspection.

d) Succession planning As such a small team we are aware of the importance of succession planning, especially for management posts, so will be working hard to have people lined up as potential candidates. In addition we will aim to create handbooks for management posts and committee roles to capture the most important information needed for any future handovers.

e) Safeguarding Implement government changes to EYFS to further tighten guidance, including managing absence and child nutrition.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is a CIO, registered with the Charity Commission, with a board of trustees with a wide variety of experience. The Charity adopted and follows the Model CIO Constitution for Childcare Providers 2013.

The Charity upholds the following trustee selection method and policies:

(1) There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or to appoint a new charity trustee.

(2) The maximum number of charity trustees is 12. The charity trustees may not appoint any charity trustee if, as a result, the number of charity trustees would exceed the maximum.

The charity trustees are appointed at the AGM of the charity to serve for two successive years and shall retire from office with effect from the conclusion of the second AGM following their appointment.

(3) At every AGM of the members of the CIO, one third (or the number nearest to one third) of the elected charity trustees shall retire from office.

(4) The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. If any charity trustees were last appointed or reappointed on the same day, those to retire shall (unless otherwise agreed amongst themselves) be determined by lot.

Page 5

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Trustees Annual Report

(5) The vacancies so arising may be filled by the decision of the members at the AGM; any vacancies not filled at the AGM may be filled as provided in sub-clause (5) of this clause.

(6) The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause 15 (Retirement and removal of charity trustees), or as an additional charity trustee, provided that the limit specified in sub-clause 12(3) (Number of charity trustees) would not as a result be exceeded. A person so appointed, shall serve for two successive years and shall retire in accordance with subclauses(2) and (3) of this clause.

(7) Where an individual is appointed as a charity trustee, it is that individual who is the charity trustee. No other individual with whom they share membership shall be entitled to stand in their place at meetings of the charity trustees or have any other rights as a charity trustee.

(8) To encourage parental involvement, at least two thirds of the charity trustees shall normally at the time of election be family members. In the event that this figure cannot be achieved however, the CIO may elect affiliate members to make up the balance of the charity trustees.

The charity trustees will make available to each new charity trustee, on or before his or her first appointment:

(1) a copy of this constitution and any amendments made to it;

(2) a copy of the latest annual report and statement of accounts; and

(3) a copy of the roles and responsibilities of trustees as produced by the Charity Commission.

Trustees are also encouraged to attend training provided by The Education People

The charity is run by Trustees and a wider committee that represent the parents involved in the nursery.

The day-to-day management of the nursery is carried out by the Nursery Leader and qualified nursery staff.

Chiddingstone Nursery PTA carries out fundraising for equipment and resources.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

S. Fitzgerald O'Connor Trustee

28 April 2026

Page 6

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Independent Examiners Report

Independent Examiner's Report to the trustees of Chiddingstone Nursery School CIO

I report to the charity trustees on my examination of the financial statements of Chiddingstone Nursery School CIO for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

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 financial statements to be reached.

Vicky Newham CPAA

Solutions Accountancy & Bookkeeping Ltd

1 The Mews

Little Brunswick Street

Huddersfield

HD1 5JL

28 April 2026

Page 7

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Statement of Financial Activities

for the year ended 31 August 2025

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Other
7
Total
Expenditure on:
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
10
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
8
108,440
-
1,061		 Restricted
funds
2025
-
1,617
5,871
-		 Total funds
2025
8
110,057
5,871
1,061		 Total funds
2024
2,550
127,491
1,359
1,223
109,509
2,394
107,159		 7,488
-
5,871		 116,997
2,394
113,030		 132,623
5,421
113,929
109,553
-		 5,871
-		 115,424
-		 119,350
-
(44)
-		 1,617
-		 1,573
-		 13,273
-
(44) 1,617 1,573 13,273
(44)
108,407		 1,617
-		 1,573
108,407		 13,273
95,134
108,363 1,617 109,980 108,407

Page 8

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Summary Income and Expenditure Account

for the year ended 31 August 2025

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2025
116,997
116,997
115,171
253
115,424
1,573
1,573		 2024
132,623
132,623
119,308
42
119,350
13,273
13,273

Page 9

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Balance Sheet

at 31 August 2025

Company No.
CE018174
Notes
2025
Fixed assets
Tangible assets
12
718
718
Current assets
Debtors
13
1,462
Cash at bank and in hand
113,449
114,911
Creditors:Amount falling due within one year
14
(5,649)
Net current assets
109,262
Total assets less current liabilities
109,980
Net assets excluding pension asset or liability
109,980
Total net assets
109,980
The funds of the charity
Restricted funds
15
Restricted income funds
1,617
1,617
Unrestricted funds
15
General funds
108,363
108,363
Reserves
15
Total funds
109,980		 2024
971
971
-
114,813
114,813
(7,377)
107,436
108,407
108,407
108,407
-
-
108,407
108,407
108,407

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 28 April 2026

And signed on its behalf by:

S. Fitzgerald O'Connor Trustee

28 April 2026

Page 10

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Statement of Cash flows

for the year ended 31 August 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Other gains/losses
Increase in trade and other receivables
Decrease in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
1,573
253
(1,061)
-
(1,462)
(1,728)
(2,425)
1,061
1,061
-
(1,364)
114,813
113,449
113,449
113,449		 2024
13,273
42
(1,223)
-
-
(4,331)
7,761
1,223
210
-
7,971
106,842
114,813
114,813
114,813

Page 11

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Notes to the Accounts

for the year ended 31 August 2025

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.

Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.

Page 12

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Computer Equipment 25% straight line

The carrying values of tangible fixed assets are reviewed for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 13

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Notes to the Accounts

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations		 Unrestricted
funds
2024
50
127,491
-
1,223
128,764
5,421
110,024
115,445
13,319
13,319
13,319
95,088
108,407
Unrestricted
8
8		 Restricted
funds
2024
2,500
-
1,359
-
3,859
-
3,905
3,905
(46)
(46)
(46)
46
-
Total
2025
8
8

Page 14

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Notes to the Accounts

Fee Income
KCC Funded Places
Admin Fee/Deposit
Other
6
Income from other trading activities
FF2 Payments
SENIF Payments
EYPP Payments
7
Other income
Interest Received
8
Expenditure on charitable activities
Expenditure on charitable
activities
Fee Income
KCC Funded Places
Admin Fee/Deposit
Governance costs		 Unrestricted
55,100
49,869
1,108
2,363
108,440		 Restricted
959
658
-
-
1,617
Restricted
5,545
-
326
5,871
Unrestricted
1,061
1,061		 Total
2025
56,059
50,527
1,108
2,363
110,057
Total
2025
5,545
-
326
5,871
Total
2025
1,061
1,061
Unrestricted
807
1,461
126
2,394		 Total
2025
807
1,461
126
2,394

Page 15

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Notes to the Accounts

9 Other expenditure

Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
Salaries and wages
Pension costs
No employee received emoluments in excess
12 Tangible fixed assets
Cost or revaluation
At 1 September 2024
At 31 August 2025
Depreciation and
impairment
At 1 September 2024
Depreciation charge for the
year
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024
13 Debtors
Prepayments and accrued income		 Unrestricted
83,491
12,183
253
7,044
4,188
107,159
of		 Restricted
5,871
-
-
-
-
5,871
2025
253
2025
85,990
2,401
88,391
2025
1,462
1,462		 Total
2025
89,362
12,183
253
7,044
4,188
113,030
Computer
Equipment
1,013
1,013
42
253
295
718
971

Page 16

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Notes to the Accounts

14 Creditors:

amounts falling due within one year

Other creditors
Deferred income
15 Movement in funds
At 1
September
2024
Restricted funds:
Restricted income funds:
FF2 Payments
-
EYPP Payments
-
Expansion Grant
-
Teacher funding
-
Total
-
Unrestricted funds:
General funds
108,407
Total funds
108,407
Purposes and restrictions in relation to the funds:
Restricted funds:
FF2 Payments
EYPP Payments
Expansion Grant
Teacher funding		 2025
-
5,649
5,649
Incoming
resources
(including
other
gains/losses)
5,545
326
658
959
7,488
109,509
116,997		 Resources
expended
(5,545)
(326)
-
-
(5,871)
(109,553)
(115,424)

16 Analysis of net assets between funds

Fixed assets
Net current assets		 Unrestricted
funds
718
109,262
109,980

Page 17

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A

Chiddingstone Nursery School CIO

Notes to the Accounts

17 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
September
2024		 Cash flows
114,813 (1,364)
114,813
114,813		 (1,364)
(1,364)

18 Commitments

Pension commitments

Pension commitments
The pension cost charge to the company 2025
amounted to: 2,401

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO Detailed Statement of Financial Activities

for the year ended 31 August 2025

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Fee Income
KCC Funded Places
Admin Fee/Deposit
Other
Other trading activities
FF2 Payments
SENIF Payments
EYPP Payments
Other
Interest Received
Total income and endowments
Expenditure on:
Charitable activities
Fee Income
KCC Funded Places
Admin Fee/Deposit
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Pension costs
Staff training
Premises costs
Rent
Premises cleaning
Premises repairs and
maintenance		 Unrestricte
d funds
2025
£
8
8
55,100
49,869
1,108
2,363
108,440
-
-
-
-
1,061
1,061
109,509
807
1,461
126
2,394
2,394
80,119
2,401
971
83,491
9,048
3,135
-
12,183		 Restricted
funds
2025
£
-
-
959
658
-
-
1,617
5,545
-
326
5,871
-
-
7,488
-
-
-
-
-
5,871
-
-
5,871
-
-
-
-		 Total funds
2025
£
8
8
56,059
50,527
1,108
2,363
110,057
5,545
-
326
5,871
1,061
1,061
116,997
807
1,461
126
2,394
2,394
85,990
2,401
971
89,362
9,048
3,135
-
12,183		 Total funds
2024
£
2,550
2,550
70,291
55,159
1,065
976
127,491
294
200
865
1,359
1,223
1,223
132,623
800
4,476
145
5,421
5,421
84,401
2,707
1,379
88,487
9,000
3,632
1,726
14,358

Page 19

Docusign Envelope ID: 6FD0D89B-52DA-87FD-8190-9A1EDCE34A8A Chiddingstone Nursery School CIO

Detailed Statement of Financial Activities

General administrative costs,
including depreciation and
amortisation
Depreciation of Computer
Equipment
Equipment expensed
General insurances
Information and publications
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 253
-
1,295
595
219
27
3,173
1,735
7,297
2,477
1,711
4,188
107,159
109,553
-
(44)
(44)
-
(44)
108,407
108,363		 -
-
-
-
-
-
-
-
-
-
-
-
5,871
5,871
-
1,617
1,617
-
1,617
-
1,617		 253
-
1,295
595
219
27
3,173
1,735
7,297
2,477
1,711
4,188
113,030
115,424
-
1,573
1,573
-
1,573
108,407
109,980		 42
456
1,563
499
219
1,768
1,409
1,037
6,993
1,538
2,553
4,091
113,929
119,350
-
13,273
13,273
-
13,273
95,134
108,407

Page 20