A.C.E. NURSEKY SCHOOL (CAMBRIDGE) LJM]TED FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 cowrENTS AND COMPANY INFORMATION CONTEKrs: PAGE.. DiT¢th0, Rep)rt Independent ExaTllill¢ts Report Statement of FinaDci81 Activities Balance Sh¢¢t 10 SeMent of Cash Flows li Notes to th¢ Financial Stateents 12-19 The following pagES do not fonn p8rt of the Stattrtory Fi]Jancial Statements: Detsiled Income aud Expenditlre A¢ullts 20-21 DIRECTORS: L Tuohy F Ili¢s¢ J Fonnan D Church O Lynskry Payne L Ri¢bens L Rolts O Woog V HaeY L Saliuas MLU)OZ A Schmidt L Tucker HEADTEACHER: L Tuoby DAY NURSERY MANAGER.. H (khalllo-Baca REGISTERED OFFICE.. 37 PaTkside Cambridge CBI IJE RECIlSTIL4TION NUMBE]L. OL170191 (cornpany limited by guaTaDtee) REGISTERED CHARITY NUMBEIL. 271233 INDEPENDENf EXAMINER: Nigel A PTeniis FCA For alld on khalf of: Prentis & Co LLP Chartered AOUntAnts & In(kpeDdent Ex8mineTS 115¢ Milton Road Carnbridge CB4 IXE BANKERS: Lloyds PO Box 1000 Andover BXI ILT
A.C.E. NURSERY SCHOOL (CAMBRIDGE) LITrTED PAGE I FINANCIAL STATEMwfs FOR THE YEAR ENDED 3JST AUGUST 2025 REPORT OF THE DIRECTORS Th¢ trustees (who are also direct{ of the ¢harity for the purposes of the Compani¢5 Act) present their annual report togetber with th¢ financial StateeThts of ACE Nery S¢h(K)l (CabrIdge) Limited for the year ended 31st Augu512025, whicb are also prepared to meet the requirements for a diifKLoIs' report and accounts for Co]Jpwties Act pwposes. The trustees CODfinn that the annual report financial stst¢m¢nts of the Charity comply with current 5tstutory requiremellts. the requirements of the Charit5 governing docllrnent and the pro¥ision5 of the Stsigment of Recomrnended Practi¢e- Account]g aud Reporting by Clwities.. SORP applicable to tharities prepaTirtg ther accounts in accordance with FRS 102. OBJECTS AND ACTNITIES The cbariws objects and its pri]]cipa] activity continues to b¢ that of providing pr¢-school llursery facilities and after scboDI in the forni of a Nursery School alld Day Nurs¢ry. ACHIBVEMBNTS AND PERFORMAliCE Below we summw tbe 2Q24-25 acadetni¢ yetsr and how w¢kn met developjnent plan5 at nursery. CE Nurse School Mykatou W¢ continued the regular use of Makaton in the setting. for exatnple children answ*rthe gISter using the Makaton sign for'yes,. Around the butlding w¢ bave the signs fr>r aDd displayed an(1 t]se aye u)ed at snack time. We have a 'word of Ihe week. (¢.g. wel¢oTne, deciduow, construction...) aud whcrever poss11)le we find out the Makaton sign for worl as well ]ntslIng it into our day. Itbelps 7th comjnunication and the cbildren have really embraced IL It's a different way of learniDg and all cbildren are able to participate. It epOwerS everyoDe to be able to communicate im the Same way regardless of whetherthey speak English as an additiDDal laDguage, have de]ayed sp¢eth or other partiar neth. WE intend to continu¢ incoTrorating Makaton into our daity routine. GardeD We had plans to buy new planter5 blrt ID ibe eDd we didn't need to &5 a p8rent madB a iarge onc for us. We reorganised the layout of the allottllent and added &ll'ACE alloknent, sign. Durillg the spring .¢ set up a seed planting table in the front garden,. at drop off md coLle¢tion tnThes the children and their parents could help themselves to a packet of seeds, blodead&b]e pots and corllpost. Mally families took aTY seeds and nLUtur¢d them at horne. Anii excess seedlings came back to us end wc added the young plants to our allotnent. Although we tslked last year e5tablisbing an ACE Community Allotmellt alld ellcouraging fRTnily members to come in and &gTden with us, tt worked better ft>r fanlllies to do their own Wing Activities alhoe and then bring in their spare plmts for us to e at ACE. We observed that the childrell were very keeDto participa[¢ in the planting activities tend to the ew plants. We a]so ww plants from seed at Dursery, foT exaTuple we squeeztd pips frorn tomatoes iDtO W)ts ofi'coRllposL watered th¢yn alld watchEd the seedlillgs app. The children looked after the pl&)ts indoors before planting them out wtken the weather was warni enough. the gir15 alld boys delicatety bk)nd]ed the seedlings and uderStood they were tragile. With all the fine weather and lotg of watering by the childr¢n, we ended up with a bujnper crop of tomatoes, wcumbers ad to¢s. although fjhe pumpkiDs were disappointing! l¢'s always a magical moment when the children (bg for potatrJe5 and fmd 'jewels' appearing out of the Soil. A parent p&intcd an"ACE playhouse- everyone w¢Ic0C sign which is llow atth¢d to our playhouqe. signall[g illclusivity and uDderlining ttRt it's a CODimunai spacc foT 011 the Lhildren to Cujoy. Workshop The monies rnised fron] the summ¢r 2024 Ivdvers, fimd wcre largely spent on kitting out the W0ShOp. A bespoke wooden bench was made by one of the par¢nts, wbo is a master CTrIisr. and be advtsed on the best t(K)Is to us¢ wtth the children. Accordingly a vice wa5 addedto the workbench and w¢ bought a range of cquipmenL including a harAd dTKII, Shorth]dIed screwdrivers tape measu1 han]mers and 5panners. We were given several piew of w(M)d that #re appropriate to use witb cbilthen and all of the new tools W¢Te vlilised. Childrcn designed ite5 they'd like to make and were thcu able to build them. A WODdeTful array of animals, abstractobje£t4 picture fraToe$ even a model T&j mah were builtT The workshop tbe bigblight of the year-. the Wdy the cbildreD responded to it W25 azillg. IT) fact we renarnEd what h&s be¢u known &s'the puzzle room, for 58 Ye 'the wortshop.. That's how wlllluitted w¢ wcr¢ to tbis being the right thing to do. kt was a real step forward for the Childten's learnillg, raDging from a Tespect for llaturnl materials and awarenes5 of 8aftty. tr> the acquisitioT) of practica] and design Skills.
A.C.E. NURSERY SCHOOL (CAMBRtDGE) LIMrrED PAGE 2 FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 REPORT OF THE DIRECTORS CONT.... Liaisoll with ACE Day NllTsery Staff swaps didn'thBppen oftEn we Ad lloped Usually ¢XcUedwh¢n we were sttpporting one auotber through staff absence, which negat¢s th¢ ueed for agency 5tsff. Th&s¢ opporti]nitie5 have realls, brought together the t¢ams from both settirAgs. Ultimately it aids the trlti1)ll of the childreo moving Ltp to ACE Nursery S¢hool ¢ach year. They grtto know the staff when they visit the Day Nvrsery alld so,they see familiar faces when they move up to IbeNursery School. ENCO role The senior ENCO role was cascaded throughollt the team so all staff memk*T5 ta]k¢d to their key fatnilics aboLrt their intsrest4 18llguages and home ¢¢lebTaiions. We made sure ¢veryon¢ iJ]¢lu(kd. stsff itivi1 membeT5 of their key families to sh¢ their customs, cultyres, languages, prof£&%ions atKI important calendar dates with us. We have a main plaJ)ning board iu the I]WaY and it includes not Only tbe voiw of staff, but also those of thE cbildreK and their paTants. When suggestions are ade (e.g. a chlld might show a special illterest in say a]mals) this is added io the ard 50 everyone has a vol. We then do our bestto build these idw into what we offeT the children at nursery (e.g. we enjoyed a visit from a gIt Ethiopiall tortoise, 88 well as So£ baby tortoises. to iiDk in wtth the anima] projeet). Pollefes Those displayed on the bsite bave been review¢d in house, with some iDpuI appropriate frorn the parents, conynittee. Most polictes are Shad with the Day Nursery 50 it tne8lls b¢)th Sdting5 pr¢ havillg their say on apol1 before it is adoptr ACE Da Nurse Reeruitment stalf tr&iDing It remains a ¢hallwgiDg 6nviroDment for eaTlyye8n' tltine71L We employed three new stsff members during the year and ar¢ continuing to look for a qualified person to repla¢e Lawl ow Deputy MatMg¢r, who is oll maternity1&7ve. We are encourawg our unqllalified staff n]embers io stsrt e8Jly yeJr5' qua]ifi¢ation5 whertver PD)sIYJle. Staff have I(rtaken a number of Cambridg¢shire CoUty Council traininir courses during the year. including SEND ENCO refreshers. A second SENCO traiD¢d * ACE Day NLW to supp)n the designated le&tl Overarcbing tbemes We continued with overar¢bing themes each terni: 'all abouÈ us. in the auts]llfft terni 'all 8round th¢ world. in the spring term and '¢urriculum go&]3' in the suDun¢r tEr. 'All akx)ut us, works well iD the first term of the scbool year as we gei to know our new families. We enLourw each family to pr0dl£ a'f8rnily Portrait for each ehtld comprising photos of important people alld pets their lives. We regularly look atthcse portraits iogeÉber at nutsery and talk about familyebErS, P8JticulaTly during the settling- in phase. In tELe spring tem4 our theme linked closety to'und¢rstandTllg the world. which is one of the seven 8reas of legrning d developrnentfrom the Early Years FoundktioD Stage fttmework. We welcotne fatnilies from around the worldto ACE Day Nursery, as CèuDbridge is such aD ternationa] citv, and so this theme helped fJDd OutOre about where our families are from, what they celebrate at ho¢, th¢ languages they Speak and the places ¢hi](]rvk trdvel to for their holidays or family reionS. P&ents were abl¢ to come in and cnlkance the cunicujutn e.g. by sharing phots)s they had trken as tbey travelled 8round thE world with work, or markillg events 1C DTrwaIi The SUD]mer terni theme was about our seven curriculum goals e.g. nurtwe love fot books. set up a meal table. Éndependently explore a wide rg¢ of media and Matla]s, connect with Mother Nature etc. There are difftrent rnilesiones for each go81, d¢p¢Dding on the age of the Chil and at our p8r£nt eetigS in the sumllr terni w¢ shared how their Ghildren were doing itj teTEns of achievirtg tbe mile)ttones. cO4ty Earlv Years Advis¢r visited in person the Spring and undertook a learning wall( at tbe setting. It was usefid to check we were up to datc with Iest developnjents in earlv }ears prnctice and WE added the adviser'5 sugg¢gtions to Okf routine and proeedLres. The overa]I feedback syas very positive. We orgaLised ¢hildreD snto four different age groups aDd (xme together for focused 0Up titne8 a regular basis. These sessions Jnigbt be targeted at helping a child a¢hiev¢ th¢irDBXt step {e.g. physical deyeloprnent OT1¢8rning new word5) Dr allowing the cbiid's voice to kne11 and th¢ shatiD8 of idca5.
A.C.E. NURSERY SCHOOL (CAMBRIDGE) LIM]TED PAGE 3 FINANCIAL sTATEmEs FOR THE YEAR EbfDED 31ST AUGUST 2025 REPORT OF TEtE DtRECTORS CONT.... Joint outings alld staff sTrYAps Our MOnY library visits Continued alld we llged to nwet Childr frollL the Nursery Scbool at the Central LlThr on one occasion. We dithi't ullderEake atty mu8euD) trips but our namr¢ sEolks for the older chil(tren wer¢ a big success. There is so Itch learning on these wa]ks e.g. llot only about nabjre aud the ellvitot)tnellL but also den building, bemIng inor¢ indepeEkdenL reGogntsing IDW to rea¢t in different situations: ethancing listening skil]4 adapt£ to different weather, baving exercise, Greativity (we nud¢ necktaee8 Out of leaves and baTkrubbiDgs) as well as LdelltrfyE trees and bir(L¥. Cookimg We cook witlL tbe children most ckS al usually dLey n)ake an item that is on our menu {e.g. fiuity llapjacK gu&CAlllei pear cake). Sharon, our cool put together an ACE recipe knok wbich not only iti-ludes of her recipes (like her populAr vegetable curry) but also favourite r1p¢S frorn hollLe. Anotherof Sharon's illitiauves dllring the year to send bolne mgredients and a recipe a child on a Friday for them to make at bome ov¢r the week¢n(L Itents like cheesy bread and oatban&na biscuits looked delicious in the p&ot05 we reIVed bacLI Garden We acku'¢v¢d all our aims in the g&rden l&st ye8r. instsliing a sbde, revan]ping th¢ salld pit and PLW¢]lllg a Small shed to allow better organisation of our outdoor resources. Th¢ slide w&$ bou8bt ith ttLoney from lasi year's leavers. and been extremely popular. tIMDk you to ¢veryone who th)ll It'5 great for physi¢aL developmettt but &lso tumtaknllg alld confidence. tn a([dItio we patttt&d the enlran¢e hall and kitch and had dLe renderiog replaecd on the outside of the pl4yroo] PUBLIC BENEFrr The charity takes advantage of 8raTLts and donations to ensure that it reachfs all members of Society. Botb tsurseThe8 have a designAted inclusioJlequal oppor¢unitics co-ordillatoi {'ENCO-) eDsures that the wlture5. activities and fatnily background8 of all clu'ldren ai the nursenes alr being Teflected at tbe settings. S]fiC rurCeS bave becn purcbased in areas that were deew¢d to bE18ckillg ill this respect POLIC.Y REVIEW During the yr all key po]i¢ies ha been rtviewed appropriate. updat¢iL of our pohcie8 catt b¢ viewed on the SolOI,S website. FtNAN'CI.4L REVtEW During the year IlLe majoriry of fidIllE came from fees paid for nursery place8. A sigllificani proportion of total fees call frot Early Years Furlg ("EYF"), approximately4(f/o iJthi8 fiDallcial Y (2024.. 17Yo). RESERVES POLICY Purpose.. ACE needs short-ienn reser¥es to cover set backs in fvndillg or casb flow thie to chaThge8 in governuLent funding levels or lal¢ or tLOn-payment of fees. Short-tenn ieseTrN are also required to uJv¢r Unf0Cell buLlding exp¢NlifLire. Long-iemi reserves are required to reduce tILe in4)act of risks from tK>S5ibl¢ closure of &ther rhe DayNursery or the Nursery School for any reason (in¢ludtllg posgible sÉmctural woa$ w& requirtd in 2000 ai ACE hwsery Sclu>ol). knel of rcserves.. In considering the appropriate level of reserves, D1ctO take ixkto account the areas of fmanciai risk as stated above. The agrccd levEI for reserves was set * 9 months of 02118 Costs- ¢wrently approxiE]Mtely £600,0(K). Where the r&%erves are held: It 18 the policyof the DI¢0 ¢0 ODly keqi sufficient reserves in the generAI a¢ulltS that are ecessary for the day-to-day runni of the nursery. There is a separate Investttmt Policy wbioh is available on requesL As &t 3 1st August 2025 we had the followtng in aDd equities: Casli Vatious accoull shc)wn in note 15 of the finatal ststemellts 2025 £364,223 2024 £315.154
A,C.E. NURSERY SCHOOL {CAMBRGE) IIMtrED PAGE 4 FINANCIAL STATEMEbrtS FOR THE YEAR ENDED 31ST AUGUST 2025 REPORT OF THE DIRECTORS CONr.... RESERVES POLICY- continued uilies Market '%lue 2025 £55,586 £163,576 £58,431 £102,666 £0 £90,332 Market 2024 £44,706 £122,311 £57,420 £69,429 £81,702 £48,556 British tAnd Company PIC F & C lllvestrnet Tn)st PIC Henderson Far E&st Income Lid Hellderson HigkLlllGome Tntst PIC Keystone Illvestttnts Trust Pl¢ Shircs lucothe Pl 16,573 shaTe8 valued at 14,065 shares vxlued 25,295 slmres Faiued at 56,410 8har¢s valul ai il -haS valued at 32.729 sbares Yalued at Total vue £470,591 £424,124 GOVE11ING D(KWENT The charity is CQD8Utttted as a cotupany limited by guara, and 15 therefix¢ governed by a rnemoralldu oLd articles of &%sociation which were amellded on 30th AllglLgt 1996 aDd fi]rtI arned on 9th Jynuary 2007. It is registered the Charity Co18810. ORGANtSATION LND APPoIN[h[ OF "fRUSTEES Th¢ GhltY is run as a parellts, C0.0p-.rati, which is a wmpany owned and bythe pamits. Whilst the car¢ and education olthe cbildrcn are the responiibility of ¢xperiellced and professionai swff, (ILe employlljelltof the staff attd the overall management tsf the school are undertakn by the P8Tents, orgLnid by the Parents, coll]ll1¢e. T8 is elected by the Enembers at the Allnual General Nletting (AGIM) of the ¢Cmp8ny attd Mll eleted parents plus the Headteaeher and another stgff umnber are the directors of the coll4)atLy. Detri of the dirwtors of the COULpa]Ly (who are al80 trustees of the charity) Mtho served throughout the year are <howD below. All par¢llts alld mernbers of staff are encouraged to become memDers of the cO-operatiC by signtog & men)bership fon Ag members of the ctroperative, a51 parerLts contribute towanls the snu)otb nU]n1 of ACE in one of the followitiE wasry.. l. Serning oil the Parents, Committe¢. The Headteacber and Day NuT5ery Manager attelld the ¢ororoite llting8. providing a linkbetween the staff attdparents. The MmIttee rllttts at le48t 0ce every half.ternL 2. Undertaking to work a set number of hour5 per tmi ID one of the following ateas.. Social evettts CIEaning Laundry Shopping Decoratiiig and ttLgint¢nancc Sewillg Sl)raading I'oys and equIpettt r[ advice Cooking Writing new4letters 3. Parents unable to corLtnl)ute ill a prnctical way are requird lo top up their cl)ild's fees e4¢b terni. Acli Nutsery School {Cambridgel Ltd Vds established ID 1966 to provide nursery ¢dutiOn fj)r 2.5 - 5 year olds. The current Nurscry School at 37 Park3ide bas 40 placcs and operates broadly to st&t¢ school tern, with holiday playschernes ruttning for 8 weeks during the 8¢hl boliday5. In May 2004 a $ecolld facility w&4 opened at 6A Priory Ro8d, known as ACE DayNursery. This prO.id¢S ¢hildcare for up to 17 cbildren betweeD the of l alld 3 years and operates for approxintelY 48 weeks of the year. The D&y Nursery is oo & S6parate site Ènd has its 074rll Ilat&ger. but 13 under Itie overall majmgcment of the HudteAcher of the Nutsery School. Whilst ACE Nur8ery School alld ACE DayNursery a both operatillg as ACE Nwsery School (Cambridge) Ltd the go ofthe company is that they are both fllthllcially self supporting.
A.C.E. NURSERY SCHOOL {CAMBRtDGE) LIMETED PAGE 5 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 REPORT OF TELE DIRECTORS CONT.... ORGANISATION ANU) AppoIKfMEvf OF fRUSTEES- continued DIRECTORS Th¥ director5, who are &tso members of the Parents. Committee, wbo were tn office during the year were a5 folli)ws: L Tuohy J R¢bling (Tesigned 11111124) B Carod Alonso (resigned 11111124) F Iliescu R Oosthuysen (resigncd 11111124) C Eccle5 Ir¢signcd 1111 Ill4) A Rees Roberts (reSI)ed 11111124) J Fon)M O Wong (appointed 11111124) D Church V HaThry (appointed 11111124) O LyDskey L Salinas Munoz (appoirnted 11111124) J Payne A Scbn]idt (appointed 11111124) L RicheDS L Tucker (appointcd I Illlll4) L Robarts A Smith (appointed I IIE1124 & r¢signed 24102125) S mohamll (resiglled 11111124) Parents, Committee eEtin8S are attended by the H¢adteacher Day Nursery M2naget. INDUCTLON AND TRAINING OF TRUSIEES A w¢l¢om¢ pack provided to ail new trust9 {eornmiÉtre membersl whithc4)ntainl a number of documents including the Charity com]Ssion.5 booklet on the duties and Tespon5ibiiities of chariry tN5te¢s, a job de5GriptioJL the company's MemoTandum and Articles, the Carnbridgeshire County Council c0Mitte¢ HaTtdbooK the mostre¢¢nt set of accounts, a jist of staff and policies, Minutes from previous con)mitte£ tneetings, newsletters and ter dates. All trustees are farniliar withthe work of ACE gince they are parents aud ha TC8uiar contsct wlth ACE. RISK ASSESSME1[s Risk assessments are rnade at both nurseries OD ongoing basis. These assessments in¢lude Itviewing and do¢UllnI]ng the risks posed iudDOFS, in the outdoor play area and fwe bazllrds. Safery policies are in placE which ar¢ available for IctiOn. Risk assessments are reviewed wheneier significant chaDge8 ar¢ PA Y POLICY The Directors coThgiderthe Headteacher of the Nursery S¢bwl andth¢ Ihy Nut5¢ry Manager as the key m8n2gement persowiel of th6 cbaritsble company,. they ar¢ in ch8rye of the running and operntiDg of the charitable company on a day to day basi5. Their galarieg are reviewed aDllualty, alDng witb the rest of the ensuring that pay lev¢ls aff k¢pt in Itne with similaT roles within CambTidge$hire aJd across the UK. Apart from th¢ H¢adteacher and Deputy Headteacb¢r, all oth¢T directOT5 give their time freely andreceive uo Temunernuon. Details of dTrectOTS CAt5 are Show in note 17 and related pty trans&ctions are disclosed in ]wl¢ 22 of the financial 5tstements. FUTURE DEVELOPMENTS Looking ahead to the 2025126 academtc years we bave a numlKr of plaDs at both seUiDgs. ACE Nur5¢ Scbool Wurkshop This corning yrar will be the first one which some of the cbildren and stsff aiteady have wotksbop perienCe. accordingly we ailn to build on their skills and ronfidence ID this new aa of the ¢1¢U1UM. We are plwmiTrg to offer more collaborative workshop projects whi15t simul(aneowty introducing the tools to the new childreD. explaining how to use them safely. We'v¢ styrted by drilltng boles itt conkers- and ffjalang the into abac5 - well plyw( strips which will be hullg up on our cheny tree after families have written their wishes theEtL CoDking Olle of our goals is to do more regular baking activities. We're starting the year off by offtring small groups of chitdr¢n th¢ chance to make a simple biscuit on a weekly basis. The idea is that they will lake owne]ship and confident]y know both the ingredients and tnethod after a few 5ESSiODS. Our aim 15 for the childr¢n to then independently mAke a big batch to take Éo Jinuny's, tbc loc chlty PToviding 5UPPOrt and housing to people who are rou8b slcqjing. The organisation has said 3t'S really helpful to receive donations ofjuice. coffee and ho-made biscuits.
A.C.E. NURSERY SCHOOL (CAMBRIDGE) LLMITED PAGE 6 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 REPORT OF THE DIRECTORS CONT.... Trlps Uf0rttety due t9 Staff shortages last year, wc found it quite a challenge to Oryanise trips out of the setting on a regulaT b85iS. This year, we're aiming to go on sall group outings on a weekty b&sÈs. This will not QDly give the chTldren oppottunity to be iu a 0Up (four rhildren with two Djembers of staff) whicb aid wnveThation and confid£llce, but they wiLi also learn about safety {illcluding being aware of obstscl&s in their lik¢ biyjs. lawposts and bicyrlcsl and hOpeIlY ¢nlwice their'Li5tening .' There's so rlluch leaTJJillg tsn these trips.. lookillg 8round us will eDhanc¢ our uttderst¥mdillg about nattre, building5, coIouT5, Dumbers and more. STEAM Aetiviti¢s (Srieuee TtehDoloEy Engineering Arts and MatlLfj) We do these reguIarly but would ]ike to tske groups to the Day NvThery so the children from the NU¢ry School be the educators to their y0theT friends (aod siblillgs in some case5). Depending on the activity, they ctjuld also expl&En it to tbe Day Nursery Ghildren. In additio we'd lth tb¢ older cbildren at the Day NuTS¢ry to ¢ome up to the Nursery School when we ¥r¢ doin8 a STEAM activity. This will all help to briti8 the two settiDB5 together alld tnake both tbe children and staff more ra11]ar with their counterparts Et the other s¢Ltin& which in turn aids transitions to tbe Nuery School for Day Nursery ehildren. Io-hou8e chlld proteetlon trainiDg Diana, Deputy Headteacher, is going to attend training so sbe wlll then be able lo d¢liver b&sic child prot¢£tion training in-house at both settings. This will be rEally helpful when we have new memE¢Th of 51aff. voluoteers and styd¢nts juin us. enswlljg they have access to childprotection training 500n &q they starL Last year we tried to encourdge fdmilies ts tske a bit more oHTrership ofthe allotment. Although we had yolne assistance, e.g. donations of s¢ediMgs, what we're ai]lliD8 to do this s%ar is build up COmULUtticIO with parents &b)ut the gardell over the aututmn id winter, asking for their planting sugge8tiOll5 and donatiotss of bulbs or plants (if they have any) for the sprin& It will be helpfi lo open a dialogue about which p]ants theyh&ve successfully groHT ill thetr Bardens in pr¢viovs ytar5. We want to give children the experienc¥ of tending to gardeA]s. and growiug thiDgs to eat. so theyhave understanding of where food comes from. HopeIlY this will reduce wastsge at snack pnd lunch times., it also ties iu well witb ow sustainability policy. 60th birthday ¢¢lebratlon5 We .111 be celebratingthc 60 birthday of ACE Nursery School in 2026, iDwrpoTating ideas from ACE rn1]leS and children. We will bc inviting alurnni to attend alld th]kI8 about wELether to hav¢ an overnu theme. R¢¢rultment This i8 Still areal challeDge aDd we wil] be focusing ontying to hire anotb¢Tqualified member of staff, well as eD¢ouraging uoqualified stsff to train for level 2 3 e8rl} years diplomas. A couple of sthff memb¢T5 have tsken on key children for the frtst time this autymn $0 we will support aDd entOr thejn until thry becottte more familiaT with role. Overarchillg themes We'll be cawryng on with our tern)ly them¢s, 5t3rtin8 with 'all aEK>ut us. in the aullnnn. It's imporlpnt to get to know our new farnilies well including the language$ they speak athome. the special people in their ¢hildr¢n's lives, wkntthey like to play Mith ¢tc. This will also hGlp with produ¢ing 'st&ting polntd¢)w. 50 we are able to ore for and teach the children effectively. Focused group times Once the children are settled. we'll b¢ TtrtrtKlucing reEular gTOUP times with the Childre W¢'ll dsvide it]to three oi four age groups and this will enab16 US to focus on activitieJ closely follow the children's interests ps well as their neKE stew.
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A.C.E. NURSERY SCHOOL (CAMBR]DGE) LlfvItrED FANCIAL STATEh(ENTS FOR THE YEAR ENDED 31ST AUGUST 2025 ElEPENDEt[ EXAMINERS REPORT INDEPENDENT EjL4mIN REPORT TO IHE TRUSTEES OF kC.E. NURSERY SCHOOL (CAMBRIDGE) LIMITED I report to tbe Chuity trllstc on my exaD]inattonof the accouuts of the Company for th¢ ypar ended 3lst August 2025. RESPONSIBILTtIES AND BASIS OF REPORT As the charit*s trugt£eg of the Compally {atkd also its directors for the purw)ses of company law) you aT¢ fEsponsibl¢ for tbe preparation of the accout in accordance with the requirernents of tbe Companies Act 2006 ('the 2006 Act}. Hati£ satisficd myself that the accoullts of the CompaDy are not required to be alldited under Part 16 of tbe 2006 Act and e eligible for independent eKamitLatioffj I report in respe of my exatniDatsott of your cIwitS aKoullts as carried outunder sectioll 145 of the Charities Act 201 I (the 2011 ACV). trL canying oul llLy examition I bave followed the DirectiCTrll8 giv¢n by the C]wity Commission Ullder section 145(5)(b} of thE 2011 ACL Since the Compallys gross illcotlle exceeded £250,000 your examiw rnu8t be a member of a bod}. listed in s¢ction 145 of the 2011 Aet. I confmi that l am qualified to urydtrrake the examinatian because l am a nTh)b¢r of the tnstitute of Charter¢d AGcountants in Ellglalld and Wales, which is one of the Itsted both"e& I h&ve completed my extiminatiots E ¢OD6rn1 that no mattws bave come to tny attetttioll illCQllTLection K4ryth the examillatio giving me cause to believe.. l. ac¢owit5ng records were not kept in respect of the Company as wutr¢d by section 386 of the 2006 Act,. or 2. the a¢Gounts do not &ccord with those records. or 3. the aecouttÉS do not 0mplY v/ith the a-countiog requirements of section 396 of Élle 2006 Act other tILan aiiy requirement that tlLe accounts give a'true and fairvÈew h1¢ ts rl 8 Djatter cousidered as part of an 1tidepejellt txati]ination', or 4. the acLount$ have not beenprq)ared in a¢cord8nc¢ wilh the llLethods and principles of the StatetllEllt of Re¢on)llLended Prtice for accountillg aTLd reportlng by ¢harities lapplicable to charittes prepaxing their accounts in accordCe with the Financial Repotting Srandard applicable ID the atKI Rq)ublic of Irelaud IFRS 102)]. I have no cottLers and have come across no other mattets io connection the examio&tioll Éo wbt¢h atteutiollshould bc draKn in this report in ord¢r to enable a proper upderstaudiug of the accounts to be reaGhe(L NIGEL A PREbrrtS FCA FOR KND ON BEHA15 OF: PRENTIS & CO LLP CHARTERED ACCOUNTANTS & INDEP&NDEtU EXAMNERS 1150 Milton Road Canthridg¢ CB4 IXE
A.C E. NURSERY SCHOOL (CAMBRIDGE) LEfvErrED PAGE9 FINANCLIL STATENiENfs FOR THE YEAR ENDED 31ST AUGUST 2025 STATEMENf OF FtNANCIAL AcrtvrrIES Note UDr&stricted R&stricted Total Unr65tricted Restrtcted FuniL% 20?5 Funds Total 2024 INCOME FROM: Grants atLd donatitsns ChAritsble incom¢ InveStnt 1Come 2.852 864,648 28,478 2,852 864,648 28,602 896,L02 1,658 818,245 22,743 29 1,687 818,245 22,911 842,843 124 168 895,978 174 842,646 197 EXPENDTfuRE ON: Inve8Étnent fees Raising funds CharitablE activities 572 1,896 846,793 572 1,896 846.793 188 2,283 810,805 l88 2,283 811,859 1,054 849 46R 849,261 813,276 1,054 814,330 Net inco]ne before gains on investnrnts io 46.717 124 46,841 29.370 (857) 28.513 Net gaituloosses) on illvestment tIS 12 27,458 48,270 48,270 76,783 Net movemeAt ttt funds Reconelilatloll of funds Total fid8 brought Forward Total fiAndg ¢]ed fonvard 74.175 124 74,299 77,640 (85 596,552 13J98 609,950 518.912 14,255 533,167 670,727 13,522 684.249 596,552 13,398 609,950 None of the cowallvs activities wer¢ acquired or discontinued dwing the year and tlre Mere no otheI recogllised gains gLd10sses for 2025 or 2024 other tliau tbikse itith"catrti in the Statemeni of Fia4ncial Activities. Th¢ notes on pages 12 to 19 forni patt of these filltal stalements.
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C.E. NURSERY SCHOOL (CAMBRIDGE) LIMrrED PAGEII FINANCIAL STATEMENfs FOR THE YEAR ENDRD 31ST AUGUST 2025 STATEMEwf OF CASH FLOWS Total Funds 2025 Total Funds 2024 Note Casll Flows from Operating ActitieS. Net cash provided byl{USEd in) operating a¢tiTrrytt85 23 45,950 63,062 Cash Flojvs from Investing ACtitieS Dividends alld Interest frorn tThvegtttsenis Investtllentldealing costs Purchase of Fixed A&sets Purch&8e of Invtellts Disposa15 of Envestsllents Net Cash Proylded by Acdvlties 28,602 22,911 (5721 (188) {5,902) (2,220) (105,907) (16,8631 86,898 3,119 3,640 Challge ill CA8h aThd G&sh equival¢llts iu tbe Teporting period 49,069 66,702 Cash and cash equivalents at the beginaing of the reportitig period Cash and casb equivaieots at the end of the reporting period 315,154 248,452 364,223 315,154
A.C.E. NURSERY SCHOOL ICAMBRtDGEI L[[rED PAGE 12 FINANCIAL STATEhlENfs FOR THE YEAR ENDED 31ST AUGUST 2025 NOTES TO THE Fll4ANCIAL sTATEmErs ACCOUNTING POLlaES 1.] BASIS PREPARATiof4 OF FINANCIAL STATEMEIITS The financial 8tatcEuents Ive beenprepared in accorda7 with Accouoting aDd Reportiug by Charities: Statement of Recomended Practice appliGable its ¢lwities prepari0 their accoull& iti accordancc witb the Fillancial ReportillE Standard applicable in th¢ UK atkd Republic of Irelond (FRS 1021 (Effective 1st January 2019}- (Charities SORP (FRS I02JI, the Finall¢ial Reporting Standard applicable in the UK and Republi¢ of trelalld (FRS 102) and the CoJroani¢s AGI 2006, The charity constite3 a publicbenefit entity &8 defined by FRS 102. The trustees ¢onsider thAt tbere are no material uncerwes about the chority$ ability to colltillue as a going concem. 1.2 FUND ACCOUf4TtNG Unrestsicted fid5 co]nprise those fund5 Twbich Tru5rees atr free for ro use for &tty purpose furtherance of the clwitable objects of tbe clwity aod which have noi been designated ftsr other purposes. Restricted fi]llds Are fimds W¢b are to be ill accordance with specific restrictioos imposed by donors wlLi¢h hav¢ beeo raised by the charity for partiCar puoSS8. The cost of rdiSiD8 alld adll)iDiSterin8 such ttd5 are charged &gaitist the spe¢ifi¢ fid. The aim and use of fach restrioted fimd is set out ill the notes to the finarLcial statements. I.3 INCOME RECOGNrrIoN ALL tncome is reco8llis¢d on¢¢ the cbarity has entidet ro the tOcOll, tkn is sufficient certaitity of receipt aJd 80 it is probable that the incorne will be received and the of in¢o]ne receivable c&ll be measured reliably. Donated &4sets. services or faci]itLes. Are ittcluded Èn income at valuatiou whicb is 8n ¢Stt[[te of the fuwi¢i&l cost borne by the donor such a cost is quaniifiable alld llLe&surdble. The value of services provided by tbe voluiiteers not btenitLcluded within finaneial statements. tncome received in advance is CrIed fonvard to tbe next financial year &8 deferred income on1he B&lance She¢t. tlltErest on funds held on deposit is included v4hen recogtiisable and the allt w be oieasured rejiably by the ciwity, this is 1MllyUp0ll nottfi¢ation of the ffintettst pd or payable bythe banL 1.4 EXPENDITURE RECoGNI0 Liabilities are recognised eKpenditure as soon as there is & legal or constwctive ob5igation committiDg the chatiey to that expellditur¢. it is probable t1 settlement will be reqwred and the amountof obligation ¢ao be itleasured rehably. All expenditure 18 accouoted for on att acc]3 basis. All expenges, ittcluding SUPPOLt costs and governwKe costs, are alloGated or appointed to the applicable expenditllre headthgs in the Statero¢Dt of FitJam¢ial Activitie9. Cost of rni8illg fiu)cL% are those illCUnEd in seeking voluntary wntribthions and do llot include the costs of dieinatIng infom]ation in S1pOrt of the ¢haritabie activities. Support ¢08L8 are th(Ise Costs tu[[Cd drectiy in sUprt of ext*nditore on the objects of the charity and iuclude project nianaEementalld general runllmg costs. Governan¢e c08(y are tILOS¢ Collttttion witb the adrninistrationolthe coit]pany and compliance witlL COStitutiOnal and statutory requiretnettts. I.S FINANCE AND OPERATING LEASFS Rentals applicable to o)perating leases are ¢]r0ed to the Sthtellt of Fitiancial Activities over the period they are incurred. Assets obtained under ftrn¢e leases are Lapitalased as tsgibLe tixed a&sets. Obligatioits ullder such leases are llLluded in UTditors ttet ocrintt ¢harg&s allocated to fittrore perio£L8. The f]nan¢e element of each pa]eAt is drged to th¢ Stat-ment of Financial A¢tivitics so as to Ptoduce a cot]sknt periodic late on the llet obligation outstanding i each period.
A.C.E. NURSERY SCHOOL {CAMBRIDGE) LINltrED PAGE 13 FINANC'IAL sTATENTs FOR THE YEAR ENDED 31ST AUGUS'f 20 NOTES TO THE FINANCIAL STATEMEKtS 1.6 1NVESTMENrs Investments are stated atn)aLket vatue. The matht Vah of quoted securitie8 is based on the tt)tddLe nEarkEt quotatio on the relevant stockexchange. The StAteJnent of FiDallcsal Activities Includ the net gains and Io&8E8 arisiug on revaluations and disposals tbroughout the r. 1.7 TAISGIBLE FIXED .4SSETS AND DEPRECIATION Tallgible fixed assets are ststed at cosi less depreciation. Depre¢iation is prnrrided on all thngible fix¢d a&s¢ts atrate5 tCulatl to write-off the costs less estitllAted Sidual value of each assEt even]y over tti¢ir Lxpected usefid lives as follows: Furnitsre and cquipmeftt IOfj/o straighi line ImprovemenLg to leasehold . over the rcnjaining term of the lease 1.8 DEHTORS Trade and other debtors are recognised at tlle settlement att]ount due. Prepayments AR valued at the anwunt prepaid. 1.9 CREDITORS PROVtSlONS Creditors are recogtiised vther¢ the cbarity h&8 a presettt ob]igatioll rebwlg frotu a past evcllt that will probably result in the transfer of fund5 to a third party al the amoufttdLie to s¢ttle the obligauon can be JJTrsured or estimattil reliably. Creditors a1 provisioDS are nOMllY recglS at their settlement alliounf. 1.10 PELYSKON COSTS The chariry operates a deflld Contribution peDSiOll scheme. Ttse wets of the scheme are held s¢parately frorn those of tbe clLarity in independently admitered fpJJds. CoDtributions ate Charged to the Statellt of Financial Activiti as they fall du LCGAL STATUS OF THE CllARITY The charity is a company limited by guaratttee. The members of the company are the Tru8treg named on page 5. tll the evettt of ihe cornpany being wound up, die liability ill respect of the gu8rntee is limited to £1 per member of the charity. GRANTS AND DONATIONS Unrestrictyl R¢stri¢ted Fund8 Fut Total 2025 CURRENT YEAR Dollation5 2,852 2,852 UDr&%trieted Re8tTiCted Funds Total 2024 PRtUR YEAR GratLts . CCC . SpEech and Language DoltiOnS 350 1,308 350 1,337 29 1,658 29 L,687 INCOME FROM CKARrrABLE ACTII'ITIES Unrc5tricted Restricted Funds Fuuds Total UnTeStrictcd Restricred 2025 Funds Fimds Totsl 2024 Nursery School fees D¥Ly Mursery Scknl fees Fui)draisillg £38,216 j?4,572 1.860 538,216 324,572 1,860 864.648 502,322 314,335 1,5S8 502,322 314,335 1,588 864,648 818,245 818,245
A.C.E,. NURSERY SCHOOL {CAMBRIDGE} LIMtrED PAGE 14 FINANCIAL sTATEMEs FOR THE YEAR FNDED 31ST AUGUST 2025 NOTES TO THE FAliCIAL STATEMEKrs ll%VESTMENT INCOL¥ Unrestrict1 Rtstricted Funds Funds Total Unrestricted RestricÉEd 2025 Fund8 Fwids TotaI 2024 Bank interest received Dividends received 7235 124 7.359 21.243 5,666 17,077 168 5,834 17,077 124 28.602 22,743 168 22,911 EXPENDrruRE RAISINGFUNDS Unrestricted Re5tri¢t Funds Funds Total Unrestricted Restricted 2025 Futtds Total 2024 Fundraising expettses 1,896 1,896 2283 2,283 ANALYSIS OF CHARrrABLE ACTIVITIES Direct Sw)port Costs (Note 8) (Note 9) Direct Support Costs C05ts (Note 81 (Note 91 Total 2025 Total 2024 Cl]aritable activtties 714,401 132332 846,793 669,639 142,220 811,859 DtRECT COSTS UDrestri¢t¢d R£8tricted Funds Totsl Unrestricted Restricted 2025 Funds Fullds Totsl 2024 Salaries, natio81 insurance and peThsion (Note 111 Toys and Sn$ Trips &nd aotiviiies 696,781 15.925 1,755 714,461 696.781 15,925 1.755 652554 14.756 2.329 669,639 652,554 14.756 2,329 714,46l 669,639 SUPPORT COSTS U)restricted Restricted Fuat Funds Totsl Unrestrieted Restricted 2025 Funds Futtds Total 2024 Renl rat and iDsurallGe LigkL heat alld lephOne Repairs and ret)ewBIs Household alld cleaning Administratio stsff training and welfare Barnk ¢harg&8 Sundry expeos&5 Legal fees Depreciation Governance costs tndependnt eXaTlliEL5 fee 68.626 9,08? 17.354 10,037 20,068 229 1,892 345 1319 68,626 9,082 65,476 10,419 21.919 9,261 20,603 185 2,351 5,750 2.002 65,476 10,419 21,919 9,261 20,603 185 2,351 5,750 3,056 10,037 20.068 229 5,892 345 1,319 1,054 3380 3.380 3,200 3,200 132,332 132,332 141.166 1,054 142,220 io. NET INCOME FOR TUE YEAR 2025 2024 This is Stat¢d ther ¢harging: Indepettdent Exajninatioll fee Depreciation of fJKed assets owned by tbe coinpany Operating Iwe rentals 3,380 1,319 56,552 3,200 3.056 54,886
A.C.E. NURSERY SCHOOL (CAMBRIE} LEMrrED PAGE 15 FINANcL STATENIENTS FOR THE YEAR ENDED 31ST AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS ii. STAFF COSTS AND DulT05 REMUNERATION Th¢ totsi staff costs for th¢ year were.. 2025 2024 Wages and salaTi¢S Bmployers Nationa] Insurallce Employers w3ion contributions 607.317 54,593 34,871 696,781 572,449 45,433 34,672 652,554 The avernge )nonthly llumber of eroploye£s. includiDg direc, during the yeJJ was &$ follow3: 2025 2024 DiT¢Gt charitable work Administrative 21 22 23 The charitable CODsidffls its kgy ttwiagelntnt petsonnei to bethe Headteacber of the Nursery School and the Day Nursery Manager. The lotsl eTnployer benefits. including employerpEllSiQll contributions of the key ]naDag¢meut per50nneL were £137,710 {2024= £149.537). One e]npl¢)y¢c had emplo¢ b¢ll¢fits betweeD £80.000 and £89.999 (2024.. oThe etllploy¢e had benefits b¢tweell £90.(MJO and £99,999) 12. INVESTMETrrrs 2025 2024 Market value at 1st September 2024 AddiÉions Disposals R¢ali5¢d gains Ullrealised gaiDS Market v&luE at 3 1st August 2025 HistOTical cost at 31st AugLLSt 2025 424,124 105,907 (86.898) 2,1(M) 25.358 470,591 358,991 16,B63 48,270 424,124 465,300 454,845 All are held in listed eqllity investments. Inve51m¢nts are revalued in lill¢ with the stockmtheL All inv¢stsnents are held wsthin UDTestri¢ted fimds. Investments held witbtn th¥ portfolio that excecd 5Yo of the kntsl valuation are.. 2025 11.81Yo 34.76Vo 12.4217/0 21.81/ 0.0/ 19.20% 2024 10.54% 28.84% 13.54% 16.37% 19.26Yo 11.45% British Land CowaTry PIC F & C ILve8ttnellt Trust PIC Hendeon East Encome Ltd Hender50n High Income Tn]st PIC KoysÈone InvestTneDt TTU5t PIC Shirea Inco]ne PIC 100.ooy 100.(M
A.C.E. NURSERY SCHOOL (CAMBRIDGE) LIMITED PAGE 16 FtNANCL4L STATEMENTS FOR THE YEARENDED 31ST AUGUST 2025 NOTES TO THE FINANCIAL STATEMENrs 13. TATrGIBLE FILED ASSETS CURRENT YEAR Leasehold Furniture & ImproVeellts Equiprn¢DI Total COST Balynct at 1st Septembcr 2024 Additions DAsposa]s Balance at 3 1st Auwtst 2025 DEPRECIATION Balance at 1st Sept¢rnb¢t 2024 Charge for the year Disposals BaL8Dce at 315t Augu 2025 NFf B(K)K VALL'E AT 3 1st Augu 2025 103,726 23.962 5.902 127,688 5,902 (99,372) 34.218 (99,372) 4,354 29,864 103.726 18,236 1,319 121.962 1,319 (99,372) 23,909 10.3Q9 (99,372) 4,354 19,555 10,309 TANGIBLE FIXED ASSETS PRIOR YEAR Leasehold Furniture & ImproveyDents F4uip]nent Total COST Balan¢¢ at I September 2023 Addition5 103.726 21,742 2.220 125,468 2,220 127,688 Balance at 31$t August 2024 DEPRECL4TLON Balance at 1st S¢pt¢mber 21r23 ChaTge for the ye Balance at 31st August 2024 NET BOOK VALUB AT 315t August 2024 103,726 23,962 101,777 ,949 103,726 17,L29 1,107 118.906 3,056 121,962 5,726 18.236 5,726 14. DEBTORS 2025 Due within 2024 Due aft¢r Due withi one year one year Due after olle year one Tr&de debton Payments ID advance Other debtor5 345 5,973 4,606 1.630 5,115 3,921 4,175 4,175 10.924 4,175 10,666 4.175 15. CASH AT BANK AND IN HAND 2025 2024 Fe¢ account Current accounts (illcludillg day nw3ery deposits TefeTred to iD ttote 16) Bursary ac¢ount United Tnt Bank Cambridge & Coulltics Bank Lloyds B&Dk DqsIt account P¢ty cash IG Investroents. Inrollte account 126,551 70,686 13,522 80,000 30,729 40,945 198 1.592 87,572 132,428 13,398 80.000 181 1.575 364,223 315,154
A.C.E. NURSERY SCHOOL (CAMBRIDGE) LtMrrED PAGE 17 FINANCIAL STATENtENTS FOR THE YEAR ENDED 3 1ST AUGUST 2W25 NOTES TO THE F[NANc STATEMENTS 16. CREDrroRS 2025 2024 Due 1th7n Due within one year one year Aceruals and deferred 175,973 149.895 Ac¢rua18 and deferred illeludes day nursery deposits of £27.881 {2024.. £28,125) for the fortb¢orning year included withiu c&8h at bank. 17. TRUSTEE EXPENSES During the year eighttrustees were paid a totsl of £6,321 for l[bu[sed expenses (2024.. £5.964- eight ttwtees). The of expenses r¢ttnbLL%ed included cl&ssr¢xym materials. SDacks for tbe d)ildra4 thtionery, DBS checks aDd stsff 18. COMMITLIIEYrs Th¢ COTnpally has paid £34.871 (2024: £34.672) io respect of defined ¢ontnl)ution pensions. Atth¢ year end £7.016 (2024.. £6,134) duè to Scottish Widows for Employee5 and Fmployer contrlutiODS, 19. OPERATII¥G AsEs As &t 31yt August 2025 th¢ h#d tot8] committn¢nts under non LZDcellable 0till le&8es on land and buildings &8 follow5: 2025 2024 Within one year Btheen one to five yrars ID more tlwi five years 56,293 225.172 460,225 56.293 225,172 516.518 741,690 797,983 20. ANALYSIS OF.YET ASSETS BETWEEN FUNDS Restricted Utire5tricted Bursary Fund Fund Totsi Investsnents Tangible fixed assets N£t current assets 470,591 10.309 189.827 470.591 10,309 203,349 13,522 670,727 13,522 684,249 Restricted Bursary Fund Unrt8tricted Fund PIUOR YEAR Totsl Investsnents Tw]gible fjxed assets Net CUTr¢nt a5s¢ts 424,124 5,726 166,702 424,124 5,726 180,100 13,398 13,398 596,552 609,950
A.C.E. NURSERY SCHOOL (CAMBRIDGE) LLMITED FAGE 18 FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31ST AUGUST 2025 NOTES TO THE FINANCIAL STATEMENrs 21. STATEMENT OF FLY4DS CURRENT YEAR At 1st Septetkth¢r 2024 At Gains on 31st August Income Expenditure Enve8trnents 2025 Restricted futt&.. Bursary Fund DayNursery Fund Totsi restrieted funds Unrestricted fimds: Gen6ral fvnds De5ign3ted. L¢&vern' fuud Tot81 utrestricted funds 13J98 124 13,522 13.398 124 13,522 595.244 1,308 893,578 (847,953) 2,400 {1,308) 895,978 1849,2011 896.102 (849261) 27,458 668,327 2,400 596,552 27,458 670,727 TotaL fimd8 609950 27,458 684,249 At 1st Sq)teEnb 2023 At Gains on 3 1st August Income EXpdIblre Investments 2024 PRIOR YEAR Re8tricEd fiuth.. Bursary Fvnd Day Nursery Fund Total restricted finds Unr¢striGted fijnds: Gener81 futuls Designated- LeaveTr' bjnd Totsl unrestricted fullds 13,201 1,054 197 13,398 (1,054) (1.0541 14.255 197 13,398 517.882 1,030 841,338 (812,246) I,308 (l.Q30) 842,646 (813,276) 842,843 (814,330) 48270 595244 1,308 518.9l2 48,270 596,552 Total thncLs 533.&67 48,270 609,950 Bursary Fund- This is an accouTLt Eor do]tiO1)S and grants for speeifi¢ use of supporting some ACE fnI11t9 with chiidcare cost through perii>ds of fla1 hardship andlor difflt tin]es for a lilted perio(L as 1[ as a potential source of additional ndIng for those strnggling Fncl&lly io pay for ChildcE st9 in the longer te. Day NurseTr FLllLd- Thesc were Èrants Neled in 2004 for the dev¢lopEnertt of the Day Nursery alkd represented iu fixed &%%ets, have noTr been fidly dq)rectate Leavers, Fund. DonatioL8 te1Ved friml parents of ehildten who left in the Sullll ts) be spent on resources in the forthcoining year. 22. RELATED PARTIES The chan.ty is run as a parents, CO-operdts"ve. as such most of the di[10 pay school fees to ACE Nursery School (Callthridge) Lill)iÉc(L These ate paid at the saTtLe rate as all other parents. Dw'iug Lbe year £13812024.. £736) was paid io S Tuohy ond £3,938 (2024.. £4.676) was paid to M Baca for J)ain{ena¢e services at the school. S Tuohv ss the husblnd of L Tuoby, Headtea¢he.- and director of the Clwi'tsble ¢ompauy. M Baca is the husband of H Ocbalik-Baoa, the Dayt*"ursery Majjager.
A.C.E. NURSERY SCHOOL (CAMBRIDGE) LIMITED PAGE 19 FfNANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS 23. RECOE*CILIATION OF LYCOMING RESOURCES TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net in¢ome for the reporting periixi AdJ%d for.. Depreciation Charges Dividends and Interest IE]ve5tsnenVdealillg costs luvestment gain in the year {Increeydecrease in debtors IDcreasal{decr¢4sE) in creditors 74,299 76,783 1,319 3,056 (28,602) 122,911) 572 188 (27,458) (48,270) (258) (7,142) 26,078 61,358 45.950 63,062