REGISTEREDCHARif¢i•JMBER: 1197887 DUNCAN &TOPLIS REPORT OFTHETRUSTEES AND UNAUDrrED FINANCIAL STATEMENrs FOR ¥£Aft ENDED31 AUGu¥f2025 FOR DANDEUON DAY NURSERY ANO XIDS CLUB Dwnun & Toplis rnrIed 18 Northgate seald Uncoln5hlfe NG34 7 fKRESTON GLOBAL duncantopLis.co.uk
OANDEUON DAY NURSERY AND KIDS CLUB ((rEr$0FTHE FINANCIALSTATEMENTS FOR THEYEAR ENDED 31 AUGUST2025 Paze Report oftheTmstees Ihdependent Examlnerfs Report Statsmentof Flnanu•l Atti¥i¢ies 8alinte Sheet Cash Statement NotÈstothe Cash Fluw Statement Notestotl* St•temeThts 9 to 14 Detailed Ststement 01 Anandal Acilbldes 15
DANDELION DAYNURSERY AND KIDSaUB REPORTOFTHE TRUSTEES FOR TNE YEAR ENDED 31 AUGUST 2025 The trustees PTe5ent thelr report with the hnanclal statements of the charity forthe year ended 31 August 2025. The trustees have adopted the provisions of Accountln8 and Reportin8 by tharities.. Ststemènt of RotommÈndÈd Prattke applkable to charlties preparing thdr accounts In attordance wltt) the Financi81 RÈp(xbNg Stsndard applicaNe in the UK and Republic ol Ireland IFRS 1021 leffectfve ljanuary 20191. OBJEcllvES ANDAcnvmES ObiEdive5 and alrns The abjecbve 15 to provide exttptional education and chlldcare fècllltses to meet the needs of senrice perkonnel, as pr tht semtt ovenant, and the widercommunlty. The aim ofthe Charityisto enhance the development onLI educatkjn of chlldren by.. - Offerlng appropriate care, development ond play facllitles. Promotin8 $taff traIn1r. Encouraging members to become involved In the attlvlties of the charfty. Ertsuring opportunityes are equallyavailablefor all chlldren, re8ardless of race, tulture, gender, abilityor lIgiOn. Encoura8ing the studyof the needsof such children •ndtheirfamilie5 In order to improve service50ffered. Promotin8 public interestin and rew6nition olthe need5015uch thIldnand their familles in the bcal ?¥ea. bllcbenefrt The trustees tonfiim that are aware of the guidance contslned In the Charlty Commlssfjon's 8eneral guidare on pJblic benefft and fqd thot the ong01r supportof the h)cal cemmunlty by operatln8the Nursery and dS Club meansthese 8uidelines a met. ACHIEVEMENTS AND PERFORMANCE (hadtable Kllvltles Ocwpancy Rate ThE ocCupcY rJtes for202412025 are detslled bdow.. - UnderThree. 3V42 - ()Er Three- 52160 - Klds'Club- temi tlme- 40140 Kid'sClub- Hdiday- 10118 Fundrai51ngActlvStle5 -Dec 24Chrlstmas Fayre £1,036.15 - Dec 24 CauliflowerCard5 £123.10 . Apr 25 Easter Bunny Hop £1.059.5Q -Jul 25 Summe¥ Fayre £819.3S Enhantementof Fadllty Conbnue to deliver irFhou5e tr3iDing which wll enhan the Nur5try and KK15 club and to source appropriate outside virtual training uthen required. -To continueto enhance oUtdv resourcestoenable stsff todelfver apwoprfate, ew4ln8 kamin8 expedences. - Confjnued ukyrade of lan8uag¢ resourees. D¢n•tions - ott 24 MacMiltsTr £62.20 - Nov 24 Children in Need £147.94 - Det 24 Save the childr £27.55 Mar 25Comic Relief £59.80 -Jun 25 Macmillan £6&30 FundEalsln8for OtherCharltie5 - ott 24 Macmillan £62.20 - Nov 24 Chillren Sn Need £147.94 - Oec 24 Christmèsjumper Day £27.55 - Mar 25 Comic Rellef£59.80 -Jul 25 Mocmillan £65.30 Grants - Nov 24 Uncc4nshlre CC £2,234.32 . 25 Un1n$h1re CC£2,374.32 Page I
DANDELION DAY NURSERY AND Ds CLUB REPORT OFTHE TRUSTEES FOR THEYEAR ENDED 31 AUGUST Iln5 FIM4NaALREVIEW Prfndpal fwdln8 swrce5 Sources of Income primarity indudefees. go¥Ymment fvndiw Iprv4ided for pre-school places) 8rantsaThJ fundralslryd. Reserves poll¢¥ A tot21 hJnd5 reserye ot £251533 eKlsted at the end of the financlal year 2024125. Th in¢orporaied a tlesi8riattd SerVe of £160,tAMI which Is earmarked for anned investment inthe settin8and any required redufidancy payments. FIITURE PLANS Fundralsln8 FundraisinzIl be cirried outto-. -To purthase resources Iinklngto EadyYearsWell-Being •rKI nguage. -To wrchase resources to enhance our SEND provision. Imwovemnt -ToenhèrKe the teachin8 and learnlng pro%ded by the settin8Wtth experien¢e5 Irom outside agendes. . Redecora0 throu&houtthe settin8. STRvcfuRE. GOVERNANCE AND MANAGEMENT GemIn¥da£ulneTht The chartsble in¢tsporated own1$aOn Is centrolled byits goverhin8 do¢umEnt, registered on Ilth February 2022. Reuuitinent and appolnkntnt ol newtrustet5 Trustees aTeappoirted in 4ccordance wlth the Chadws constttutlon. Oryanlsional 5trurture TN5tees There is no maximum number oltrustees thatun appointed butthere mu5tbe a mlnimum of three. Stsff One manager, one ass15tant manaw onedeputy man4er. Telthingstaff 36teathingstsff. Admlnlstratlve stall One admlrilftnance as515tsnt &Jppr•t5taff One cook. tsvo kltchen asslstant and two housek¢eplng stsff. Déuslon maklnK Day-lay management The manager is em0ved by the trustees to e8rry ttut the darttrday rnnnin8 ef the nursery. The mana$er provk1es reports to the tru5tee& Tru5tee5' Commrttee There are quarterly trustees. rneetlngs held eath year, chalred by the chairrnan of trustee& J1 rnatter5 are deterrllined by a Ma1)ty of votes. The trustees may make and alter rulw for the conduct of their business, the summoning and condutt of thelr meetSngs and thecustc&lyof document Key magement remuneration Key rnona8efflent remuneration is set by the Trustees as part of an annual appralsal process. The appropriètrne5s and Tekvance of the remuneration pol is rewewÈd annualtyand ensures that the nurseryremains conslstsntwith pay rates ihthe local area. Rlsk managemert The trustee5 active eW the malor rlsks faced by the charity gn a fegular basis and belleve that the currenuy level ol reserves arè m¥intsined at an approprfate level to provide suffioent resourc25 in the event of adverse condition. The trustee5 have atso considered the operational busSness risks faced by the charity and confirm thai In thelr vlew they have establlshed systems to rnit*atethe most slgnlfkant rfsks. Pa2
DANDEUON DAY NURSERY AND KIDS CLUB REPORTOFTHE TRLISTEES FOR ThEYEAA ENDED 31 AUfjUST2025 REFERENCE AND ADMINISTRATNE DETAIiS Reo#ered th¥ltynumbqr 1197887 prtncfjpal •dthess 419, 4191 and 613 airbton Park Tattershall Uncoln5hSre LN44QZ ThIAees Mtsj Prottor Mscstrickland 6 uttle M5 M Mattr*ws D I P Tomkinson mSTG1d M Hegarty Mr5 D M &¢)gg dependent Examlner Kelth Phillips FCA Duncan & Toplls Llmfted 18 Northgate s3f0rd ncolnsre NG3478J ApWOv by ordor gf the bDard of tru5tee5 on nd l8ned on its behalf bv.. lènd- Trustee Pa8e 3
WIDEPENDENT EXAMINER'S REPORTTO THETRUSTEES OF DANDELK)N DAY NURSERY AND KIOS CLU8 Indewdwt e*amln&s vep0rtttsthetrustees0fDartho Day Nurseryand d50b I report to the chorrty tru5tee5 cn my e¥amlnatlon of the accounts of Dandellon Day Nursery and Klds Club (the Trust) for the year ended 31 August 2025. Responsknlles andbasls of rep A5 the chartty tru5tee5 of the Trust you are fe5ponsible for the preparation of the accoursts In accordarKe wth the requlrements of tt)e Chai¢ies Act2011 {MAl1. I rèwrt in rÉspett of my examination of the Trust's 8ccounts carrled out under secti 145 of the Act and carrylng out mv examination I have folbwed 3113ppllcable Dlrectlons glven bythe Charity CommIson under Settbn 14515llbl of the Att. Independentexamlnerfsstatement Since your tharity'5 gro55 Income exceeded £250,000 vr exarnlner rnust bB a member of a listed body. I con conflrm that l am qualthÈd 1¢ undertike the exarnination because l am a member of the Institute of Chartered Accountsnts in England and Wales. which 15 one of the listed bodles. I hive completed my emamlnatlon. I confirm that no Mateal matters have wme t¢ rny Jttention in tlOn with the ex3mlnatloDwvin8 mecause to believe that In any material respect.. Counting record5 were not kept In respect of the Trust as requlred bySeOr$ 130oftheAct,' or the Ktountsdo not accord wth those records." or the accounts do not comply with the applicable requirements concemlng the form and centent of 8ccounts set out In the Charltles IAcccunts and Reportsl Re8ulations 2(Y)8 other than any requlrement that the acctyjnts wve a true and fair view hich is nota matter considered ès part of an Independent examlnation. I have no coEMS and have come acr055 riD other rnatters in ciJnrectiDn with the oxamlnatlon to whh attentk>n should drawn In thls reportln orthrto enable a proper understsnding of the accounts tobe reached. 1 4- 1 Kef(h Phillips FCA The Instttute of Chartered Accountsnts In England and Wales Duncan & Toplls urnd 18 North8ate 51eaford iiniolnshire NG34 78J ,1,126. Page 4
DANDELION DAY NURSERY AND KIDS CWB STATEMENTQF FINANaALAcrivmES FOR THE YEAR ENDED 31 AUGUST 2025 2025 Totsl funds 2024 Total fund5 Unrestricted funds Restrlcted lund5 Notes INCOME AIWE14DOWMEpifsFROM Charltable artlvltles Nur5eryind kitchen 977.835 4,608 982,443 864,IC6 Othertradiryactivltles In¥ests))ent Sncome 4.346 2.775 4,346 2.775 4,262 3.845 Total 984,956 4,608 989,S64 872,213 fXPENtMTUREON Ralsing funds 5,168 5,168 4,034 tharltbl• cthrftl•s Nurseryand kitchen 970.423 4,608 975.031 853,345 97S,591 4.608 980,199 857.379 NET IP4COME 9.365 9.365 14834 REC(XICILIATION OF FVKIS Totsl fvnd5broughtforward 243.168 243,168 228.334 TOTAL FUNDS CARRIED FORWARD 252.533 252.533 243,168 The notesfcthi partofthe5e financial statements Pa8e 5
OANDEUON DAY NURSERY AND KID5 CLUB BALANCE SHEET 31AUGUST2025 2025 Total nds 2024 Tot funds LlnrÈstrictod fuTrJs RÈstri¢ted funds Notes HXEDASSETS Tangible assets li 29,018 29,018 22859 aiRRENT AS5Ef5 Stocks Debtur5 C•sh * barl¢ and hand 1.287 3.179 283,604 1,287 3,179 283,604 1,331 3,321 288.549 288.070 288,070 293,101 CAEDITORS Amountsfalllng due wlthlnone yeai 14 19.5551 19,5551 117,8921 NETCLIRRENfAssE 27&515 278,515 275,3te TOTALASSEtS LESSOJRRENT LIA81LmES 307.533 307,533 298,168 PROVISIONS FOR UABIUTIES Is 155,W)I I55,01 155.LlYJI ASSEts 252,533 252,533 243,168 FUNDS Unrestrkted funds 16 252,533 243.168 TOTALFUN05 252,S33 243,168 The financial 5tstements were approved ty the Board of Tkwstees and authcé15ed for Issue on .. We signed on Its behatfby.. Ot 2oz.ts........ and C Strithand. Tru5te2 The ThJte5fonTr pjrtofthese flnanaal ststsments Pale 6
DANDEUON DAY NURSERY At40KIDSau8 CASH FLOW STATEMENT FOR THE YEAR ENDED JIAIIGusf2025 2025 2024 Notes C•sh flawsfrorn apera¢inB actitres Cash genÈratsd frorn eperatlons 3,605 22,215 Net cash pded by Operan8 actfvitles 3.605 22,215 Cash flwfrom Ihvestiry•rtMti¢S Purthasèof tanglble fixÈd assets Intefyst receNed 111,3251 2.775 19.4401 3,845 Net cash used In investfjng activities 18,5501 15,5951 Ch4ni¢in rash and cash ewwalents In the reptIng porlod Cèsh and c05h equwalent5at the beginnirrfof Ihereportlwperfod 14.9451 16,620 288,549 27L929 Cash and cash equ•1¢11t$1I the of Ihe perig 283,fA)4 288,549 The notes fc¥rn p8rtofthese financ1 statements Page 7
OANDELION DAY NURSERY AND KIDS CLU8 NOTESTOTHEC4SH FLOW STAfEME FOR YME YEAR ENDEO 31 AUGUST2025 RECONOUATIQN OF NEf INCOMETO NEf CASH FLOW FROM OPERATINGAcfiviTs 2025 2024 Net thttynefwthereportln¢ perfodIa5pertheStstntofWal AttMtle$l Adjustmen15 lor: Depreclatlon char8es Interest reivpd Decrea5e/lincreasel in stocks Decrease in debtors IDecrea5eifincrease In credttors 9.365 14,834 5.166 117751 4,034 13,8451 142 18.3371 1,528 5,665 Nacash Prnded by operatlons 3.5 22,215 AMLYSISOFOIANGES IN NeTFUNOS At 1.9.24 Cash flow At 31.8.25 Net ¢•sh Cash at bank and in hand 288549 14.9451 283,604 288,549 14,9451 2¥3,604 Total 288,549 14.9451 283,604 The nrtesform partgftheseffinantol $ements Page 8
DAMDEIION DAY NVRSERY ANO KIDS CLU8 NOTESTOTHE FINANaAL5TATEMENTS FOR THE YEAR ENDEO 31 AUGUST 2025 ACCOUNTING POUOES Ba5150f preparknztheffin•nd•l ststernents The financial statements of the charty. whlch 55 a publlc berfbt entty under FRS 102. have been prepared In accordance %lth the CrleS SORP IFRS 1021 Accounting and Reportln8 by charle$.. Ststement of Reeommended Prathce applleèble to charItS preparin8 their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191,, Flnanclal Repon8 Standard 102 Yhe Finarttsèl Reportin8 stsndard épplitsble in the UK and Republic of Iland, 3fKI the ChorIt$ ALI 2011. The financial 5tstement5 have been prep3red underthe hlstorital tonvÈntlOA. InLYMne l incorne 15 recogn15ed In the Statement of Financlal Athwties once the charlty has el$eMent to the fvnds, itls wobabje thatthe knceme 11 be recefved and the amount can be me8sured reliably. Eyenthture Liabilitie5 Bre reco8ni5ed 05 expenditure as soon 05 there is 3 leBal cr construrtive obllEation Committi the charity to that ÈwÈnd((urè. it is probable that a trawfer of eccmomic benefits 11 be reoulred In setdement and the amount of the obl8atkin can be measured reliably. Expendirure Is accounted for on an accruals basls and has been dasslffled under headlnES that aggreEate all cost related to the cate80ry. Where costs cannot be di¢ettly attributed to rtiCular headin8$ they have been allocated tg att)we5 Qn a basisconsistem withthe use of resource& I•ble1Med assets Depreclatlon Is provided atth¢follovAn8 annual r4te5 In orderto wrlts off each asset er estIMated usefvl IIFe. FtureS and frtting5 ComputerequlpmeTht 15% on reducing balan 15% on reducin8balance The Chartty has a polly of cèpltallsl¢)8 Indlvldual Items ¢osUngover£500. Sttrs Stotks are valued at the lower of cost and net real15ablp vil, 4fter making due allowance f<K obsrAete and slow rnovlng iiem5. Taxation The ¢K4¥ity isexemptfrorn tax on its rhoritable aCtitreS. Fund accountln8 Llnrestrittedfunds can be used Inactordance th thecharr(ablÈ oblectfves at dlscretion ofthe trustees. Re5trirted thJnd% can onty be u5e(I for particular restricted purF¥)5es within the dJjELS of the Charity. Restrlctknns arfse en 5pecrfted by the donororwhen funds are raised for partKularre5trirted purp05e$. Further explanation of nature and purpose of eathfund Ss Included In the n¢xestothefinancial ststements. PenOn costs and other po&trfetirement bEnefits The charity operates a defined contribution pÈnsion scheme. Contributlons payable to the charr(y's penskjn xheme are tharged to Statement of Flnancial Attivities In the period towhith they relate. OTNER TFLAtXNG AcfiviTIES 2025 2Q24 Fundraisingevents 4,346 4,262 P•8e 9 continued...
DANOELION DAYNURSERY AND KIDSCLUB NOTES TOTHE FINANQALSTATEMENIS- C4>nrbUed FOR TME YEAR ENDED31 AUGUST 2025 INVESTMÉNTINCOME 2025 2024 Qeposttaccount imerest 2.775 3.845 lhME FROM OIARITABLE AcnvmES 2025 2024 AttDIity Nurseryand kltchen Nvr5eryand kitrhen Nursery and kltthen Income Grants re¢tyved 977,835 4.608 860,026 4,080 982,443 B64,105 RA151NG FUNDS OthewtrathngKvvitie5 2025 2024 Oeprecl•lÈon 5.168 4,034 CHARITABLE AcfiviTS cosrs Support costs (see note 71 Dlrect Totals Nur$ery8nd kit¢hEn 963,55 11,473 975.031 SUPPORTCOSTS Govemonce Nurseryand kltrhen 11,473 TRUSTEES, REMUNERATION AND 8ENEFryS The nursery mana8er and #ssittant martater ohly rÈ¢ei¥e rèmunerat6tsn in respert of Ser¥eS undertaking these rdes and not In respectof thelr seNlce as trustees. This t5 perrnkted bythetr115t Ird. The remurerauon and other taxable beneflts pald to thÈ nuTsery rnanager and deputy manager durin8 the period omprtsed.. 2024 £(oo 3>40 •Ar5J Prottu- TrJrsery Manager dTTre Remuneraiion Etrployer pension ¢tributionS 4NS O-S MrsT Gwld-Dwty Mager*MdTlU5tee Remunemion Employer penslon ccntrlbutlon5 535 35 Trutt¢es' expenses Tre were Th) trustees. expenses pald fcf the year ended 31 Auaust 2025 nor forthe yearended 31 Au8U5t 20Z4. Page 10 contintsÈd...
DANDELKIN DAY NURSERY AND KID5 auB NOTESTO THE FINANCIAL STATEMENTS. contlnued FOR THEYEAR ENDED 31 AUGUST2025 STAFFCOSTS 2025 2024 Wages and salaries Social secudtyCOSts Otherpenslon costs 778.943 57,714 14,380 683.359 42.600 12,453 851.037 738,412 The werage monthly numbÈrgf empbyees durin8*he yearwas asl¢lkws= 202S 2024 Se551onal stsff rrernbers Support 33 42 Noempltsyees reiVed ernolurnents in exce55 of £60,OCtI. COMPARATIVES FOR THE STATEmEOF FINANaAL AcfwmES Llnrestrfcted fund5 Restrlcted fvr¥Js Totsl funds INCOME AND ENOOWMENTS FRLWI arftable a£iivldes Nursery and kitchen 860,026 4,080 B64.106 Other tradln8 adi¥itie5 In¥e5tmentlncorne 4.262 3.845 4,262 3,845 Total 868.133 4,080 872,213 ExPENDVRE Ralslng funds 4,034 4,034 (haritable adivlties Nursery and kltchen 849.265 4,080 853345 Tthal 8S3.299 4,080 857,379 IQTINCOME 14.834 I434 IIECONCILIATION OF FUNDS Total funds brou8htforward 228.334 2Z&334 TofALFUNDSCARRIEDFORWARD 243,168 243,168 Page 11 tontlnued...
DANDELION DAY NUK5ERY AND KIDSCUIB NOTESTOTHE FINANaAL5fATEMEPIts- eonthued FOR THE YEAR ENOED 31 AUGUST 2025 ii. TANGIBLE FIXEDA55Efs FlxturÈs and fittinES CL¥llPUter equipment TotaL4 At I Septemr2024 Additions 24,885 11,325 11,509 36,394 11,325 At31 August 2025 36,210 11.509 47,719 DEPRECIATION At 15eptember2024 Charg¢ foryear 7,502 4.3C6 6,033 13,535 5,166 At31 August 2025 11,8( 6,893 18.?01 NET BOOK VALUE At31 Au8USt 2025 24,402 4,616 29,018 At31 AuBust 2024 J7,383 5,476 22A59 12. 2025 2024 Stock5 1.287 1,331 DEBTORS: AMOUNTS FAIUNG DUEWITHIN ONE YEAR 2025 2024 Tr3de debtors Prepayrnents and acuued income 968 2,211 J,431 J,890 3.179 3,321 CREDITORS.. AMOUNTS FALUNG DUEWITHIN ONE YEAR 2025 2024 Trade tredftors Other creditors 1.313 8,242 4,7% 13,096 9.555 17092 PROVL510NS FOR UABIUTIES 2025 2014 Pro*isipns 55.oc 55,fAID A hlstotlc rent and utllitles provision $ included thIn the financlal 5taternent5 due tti uncertainty as to whether thesewill be d)ar8¢d tothe nursery. Page 12 contiNJÉd...
OMDELIQN DAYNURS£RY AND KIDsauB NOTESTOTHE FINANCIALSTATEMEMfs-tOthued FOR THE YEAR ENDED 31 AUGusf2025 i& MOVEMETr IN FUNDS rno¥ement Sn funds At 31A.25 At 1.9.24 Umestritted funds General fund Designated fund 88.168 155,000 9.365 97.533 IS5.0 243.168 9,365 252,533 TOTAL FUP4DS 243.168 9.365 252.933 ei movement In funds, induded Inthe above ire as fr>ltsws'. Incomi resources Resources expended Movement iThfund5 UTrre5tridedfvnd5 General hjnd 984,956 1975.59LI 9.365 Restr1ed funds EYE H4rd5hip Grant n¢olnshire CC- klojlday Support Fund 2,234 2.374 12.2341 12,3741 4,608 14.6081 TOTAL FUNDS 989,564 1980,1991 9.365 Comp*•tNe$lor movement INlunds Net vement inlund5 At 31.8.24 At 1.9.23 Unrestrsuedfunds Gerer41 fund DeSnated fund 73,334 155,QNJO 14,8Y 88.168 155,OtN) 22&334 14.834 243.168 TOTAL FUN05 228,334 14,834 243,168 Comparafjve net movernent iThfvnds, included inthE oboveare as fdlows- Incoming resources Resources expended Movement In funds Unrestrirte¢llynds General fund 868.133 1853,2991 14,834 Resrrittedfund5 EYE Hardshlp Grant ncolnshirÈCC- HfAlday gjpport FuThJ 1.296 2,784 11,2961 12.7841 4,080 14.0801 TOTAL FU14D5 872.213 1857.3791 14.834 Pag¢ 13 conynued...
OANDEUON DAY NURSERY AND K105 CWB NOTESTOTHE FINANaALSTATEMENTS-rfjntlnued FOR THE YEAR ENDED31 AUGusf 2025 16. MOVEMENT FVNDS- rontsnued AoJrrerrtye4r 12 month5 ond prior year 12 months combined p05it1'0Th is as lolkm.. Net movement in fund5 At 31.8.25 At 1.9.Z3 Unrertrirted fvr*J5 General fund Deslgnated lund 73.334 155.LWJD 24.199 97,533 155,LNJO 228.334 24.199 252,533 YOTAL FUNDS 228,334 24.199 252,533 A currentyear 12 month5 and prfor year 12 monthsc0mn¢d net movement in funds. in¢luded in the abovea¥e asfollows.. InEornin8 iesour¢es Resources expendett Mov2ment In funds Lknre#rl¢tedfunds General lund 1,853,089 11,828.8901 24,199 Re5trkted fvnd$ EYE Hardship Grant Uncolnshtre CC- Holiday Support Fund 3,530 5,158 13,5301 15.1581 8,688 18.6881 TOTAL FUNDS L861.777 11,837.S781 24,199 General funds General fund53refvfidslhat ore availab for the charity in relatyorb to it5dèytoday actiwtie5. Deslgnated fwds Designate¢J fund5 repsert 4 reserve to cover ony closing d¢)wn w5t5 5htxJld the Charity tease to operate or any reason nd specificprojects the Trustees are plannin8to undertake Inthe nearfuture. ReMwlaed fvnds Local guthority 6rants We received irb the year to wpport familie5 with food costs OT the schcol holdays. These grants weTefullyewended durfngthe year. 17. REiATED PARTY Dtsa05URES ThÈre were no rÈlated party transactions for the ye3rended 31 Auw5t 2025, with the exttption of the MneratiON of the nursery morwger and deputy mana8Èrasdisclosed In note 8. Page 14
OANDELII)N DAY NURSERY AND KIOS CLUB OEfAILED STATEMENT OF FINANCIALAcnvinES FOR THEYEAR ENDED 31 AUGusf 2025 2025 2024 IPICOME AND ENDOWMEpirs Ixhertnththg •rtMtyes Fundraisin8È¥Ènts 4.346 4.262 Inveslment 1me Depositactount irrtEre5t 2.775 3,845 Charitable actItIeS Nursery and kitrhen income Grants rec*ved 977,835 4,608 8r.026 4,080 982,443 864,106 Yot•l Inromkn8resource5 989,564 872,213 EXPE111TRE othertrathngathtlQS Depreoai1 oftsnglble fkned assets S,168 4.034 arit•ble •¢tiwties Wages Social secur5ty Penslons Sunttrip5 Kitchen and gfotÈrie5 Roorn actwtyexperw5 Art5upplies Repalrs and malntenance Fundraising expens5 Office expen5e5 and 5tstionery Telephone and broadband Nurseryexpenditure Website advertlsin InsurarKe Uniform cences ènd re8iStrations Support fund e%ndItUre 778,943 57,714 14,380 5,980 36,398 17,682 1,553 7,140 1.735 10,271 683,359 42,600 12.453 2,469 34.891 11,649 2.327 10,106 2,749 12,747 5,$84 3,333 723 4,997 1,286 2.055 4,820 11,210 480 5,574 679 402 6,429 963.558 838,148 SLWOrtcosts Grnance costs Accountancyand legal fee5 RÈc¢ultment Pfofe551Dnal develryment 8.671 1,105 L697 11,488 1,039 2,670 11,473 15,197 Totsl resources expended 980,199 857,379 Nei IrK(rfne 9,365 14.834 PaEe doe5 TrJtform part of the ststutoryfinancial statements Page IS