REGlSYtAÉD CHARITY 14UMBER: 325123 FIn6 %•t*ftts fLwthe YurEnded 31 July 2025 Br•¢¢y's kcountants IHemef Hempswdl Lim Kin8s >loyse Home pa Esiate Stath)n Road inAs Larqtey Herttordshwe WD4 8LZ
TIA 8oxrnc Pre School fty iheytx Ended 31 ty2025 •port of th• TNst••% depend•rt Emrnlnerfs Report Ststement of Fwncl•l Athilles 8•l•fice Sh•et Notes ioth• FIMnc5al Stat•nerfs 6 to 10 D•talW St•t•mtst ot finand•l ActhTktqs 11 its L2
TIA Boxrn( PreSth( Rewt ofthe TntstES lortheyear Ended 31 ju1025 The trustees present their rewrt vnth the fina11 statrftrrt5 of the charity for ar ended 31 July 202S. The trusttes ve adopted the provistons of AccovrrtiT¥ and Reporttng ChariiieL Stateinert ol RecommendeLI PractKe applicaNe to charities prepari#g thelr accounts in accordance wr(h the Finar(r&l Re)rt¥Sta[Hrd applicable in the UK an41 Republic of Ireknd IFRS 1021 (èffèctive l January 20191. OBJECTIVESAND ACTIVITIE5 ObJectl¥es and alm% The •im$ of the pre-school ID ar1 ethJcatlDn of th1kJfi under statutory sthool age ty encouf¥8ln8 rents to understand and wovide lor ihe ntrds of iheir children tthr0h comrntsnity 8roup5 Jod by. lèl offering appropriète plav, education and care facilities, tarnity rni and extended hour$ 8roups. tO8etheT with the ri8ht of parents io tak• respoTrsiblllty fgr and to becDme In¥0e¢ in the attwIt5 ol such Kioup5. ensuri tlwt such 8roup5 offer opportunit5 for all children whatever thelr race, culture. rellglon, ryans or Jblllty.. Ibl tncwraKirq the Sluth ot the e5 of such thildren •nd their famblles and prornotin8 public Interest in afid recognltioft ol yjch fiee(ts in the local artas.. Icl 4nSti8atln8 and adheringto fvrthtflnK the aSms and obl¢cts ol pre-school le1rN allianc. Publk ben•fft We have rtferred to the contslned In the Charlty Cornrnluk)rfs ItTak guidance oft wblic benefil when fevlewln8 our lrns and objertives irL planning ¢yJr luture Pre-schod Is a ntsTrprofft oryanls•tlon locusln8 on the needs ond deveh)pnnt of chlldren. Proffts afe re-ifNtsted in to new etyipment Ind resources lor thè chlldren th. The trustees tonfirrn rhat thty hhve mplIed wlth the requlrements o15ert)n 17 ofthè Qwrltw Aa 2011 to hove due re8ard to publlc benellt 8uidante published by ihe Ch•rlty Comrn155 lor Enilmd and Wales, STRucfuT¢E. GOVERNANCE AND MANAGÉMENT Go¥¢rnlnA doEurn•nt The charity is controlled by1ts1mknI thxumwL a deed oltrust Jndconsfrtuto$4n nIrated tharhv. The ch•rWs attfvities expose it to cash rlsk. brd hs • to keep J I1 ol cash rtservej w protect Ca5hfbw •nd rn••t It5 Immodtht• op•r•tlr¥costs. REFEREPKE AND ADMIN157AAIIVE I)ETAtLS R•ilst•r•d Ch•rlty number 325123 Prlndp•l •ddrMs CowpErAuJd 804moor Hemel Hemwe4d H•rtfordshlre PJ IPF TN5t••s Mrs Lauren Carr Treasurer Mr5 Lara Elbom kcretsry MT5 Charis Holl•r>d nee Stacey-wiryitm Ch•ir Indepetht Ex•Dln•r 8racey'5 Accountants IHèmel Mempmeadl Limited King5 House Home P¥rk estate Station Road Kings L4rK4*v Hertfordshire WD4 8LZ Page I
Boxmoor Pri¥te Nutsery TIA BoAmoor Pr5th¢1 Rep)rt rf theTry5tee5 for theyear Erthd 31 202S Approved by ordef of thetwrd of trusieesth)........................ Ad its bèhalfty: Mrs Chaiis Hollontl- Truste* Pate 2
I report to thfr Charlty trustees on my e¥amination of the accounts of Boxmoor Pikvète Nursery Ithe Tntsil for the year Ènded 31 Juty 2025. ResPM51bMltles and ba5150f report As ihe ch?rtty trustee5 01 the TWM you •re resport5ibk f4x the preparatron of the •¢couAts in x£ordarKe wlth the fequlrennts of the ChantlesAct 20111.ihe Act'l. I rtport in mpect ol my ex•minotion ol the TnLs1'5 Kcounts carrt out ur¥ler Settb)n 145 of the Att and In carryknR out mv examlnatlon I hwe Followd all applicable Dwe¢t%)ns the Charity Commiwon sect 145ISllbl ofth kl. IndepÈndtnt e¥mlner'sstsiement I have completed Fny examination. l ¢onfinn that no m•terl•l mitt•rs hwe cc¥ne to attenrlon In ronnedion th ihe examin)tIot) Ivln8 me c3use to beli¢ve th In any materfal re5pert.. xcountin8 retords were not kew sn iwtct olthe Trust •% reqiurtd by Sectl(ffi 130 of ihe Act.. or the account5 do not •c¢ord with those records. or the accounts do noi cornp wlth the athicaNe requirements corwrny th ltym content of ¥c¢>unts t In the Chritle5 Ikcounis •Thl Reports) Re8ul&tk•ns 2008 other than any requtherf that the Kcouots a true fall vlew which is not a mltter conswed a5 Part ot an sndependEnt examination. I ha no ¢oKern5 •nd ¥• corne ¢ross 01Pr matters In con(tI¥ w61h th• •y•minath)n ro whkh ttentkn sh¢Id be drjwn in th1$ report In order to e•blt a proper undttstanthng ol the•ttounts to bè r¢•¢hed. Graham Booth FCCA Tht A5yxl•tloTh of Chartered Certffied Atcountant5 8rbw's Account•nts IH•nel Hernw••dl Llmlred Kln8s House ome P•rk Estate Stètlon Road Xirs Loni Hertfordshire W04 8LZ Date.. 18+4 2ts2L Pa8e 3
TIA 8oMm(bOf Pr*SdKoJl stsiementof Fknorrfl•l Artivrl lorthe Year ENled Jljuty 2025 2Q25 Lknrtrtrfrted ld 2024 Total fund5 INCOME AND ENDOWMEN15 FROM t)onations and le8acies 117.996 102,817 Ch•rltsbkn •cthlti•s Nu15ery 27,408 42.698 Inve5tmtnt Incom• 46 46 Tot41 145.450 145,561 EXPENDITURE ON Charlt•ble a¢thrf¢ Nursery Governanre Other suppL)n costs 87.Y6 16.431 24.789 81.560 10,608 13.52S Total 128.766 105.693 NEfiNCOME 16.684 39.868 IIÈCONCIUATION OF FUNDS Tot•1 funds browht forword 6&825 28.957 TOTAL FIJNDS CAAAIED FORWARD 85.$09 68,825 The We5 forn part ofthese finan(lal $emem$ Pap4
TIA •oxmow Pre Sdmx 31JthT 2025 2025 Ufire5trKt•d 2014 Total fvnds FIXED Assrrs Tawible assets 663 CURRENfASSFfs C•sh at bank and In h•nrJ 8S.076 67,483 CREDrroRS ArnoLnts fallin8 dut wlth'n on• ¥•ai 12301 4$7 NETCURRENT ASSEfs 67.940 TOTAL ASSETS LESS ¢URAENT LIAWUllfS 6B.82S NET ASSETS 85.% 68.825 FUfrIDS Unrestrlcted lund5 B5,509 68.82S TOTAL FUNDS 85.S09 68,825 Th flnanclal stètem*nts wei• 4pwtrrtd by the •oord ol T¢u$1tt5 4r#1 lor o• .. aiined OD it$ behalf by.. Zéék .f.gk...zo.z6... ¥nd were Mi Charls Homarnl. Triisiee The notesform part oftlw fir4111 statements Pap5
Note5 to the Financial Stsiements fortlYw EnW31July 2025 ACCOUNTING POUCIES Basis of prepar4he ffiT4rtièl statsments The finala1 statemenis of the chaTly. whrh 15 a public beifil eniiiv unde FRS 102. have been 0pared in accordènce with the Chorities SORP IfRS J021 'ArcouniinE ond Rew11 bv Chafitie5". Starement of Re¢omm2rsded Prartice applitable 10 charitles Prepari iheir act()Unts m accordance ¥ffSth ibe Fir41 Reporying Standard ipplirable In ttit VK and Republii of Irelènd (FR5 I021 leffeclive l January 20191., Finarfial Reponbng Si3ndord 102.fhe Finahtial Reponln8 Standard a)Dlieèble ID lh• UK and Reput4ic of Iland. Iht ChaTitiE5 Arr 2011 The ftnènc41 llatemer¢ts have bEen prepared under thL¥ histonra COSI corbvenlion. Income l income 15 reco8nised in the stameI ol FiTrartSal AnNkties ohte tl ch•nty has entitlemefti io the lund& il is pr¢bable that the income will be fvctived and arn¢Junl can tre rntas¥red rnlbty E#p•ndllur Itobilitie5 a reco8nLsed Js expEIKlirure as 500n as rhere is ¥ le8al or constnKtv4e obligation committine Ehe charity to thai expendituie. it is probable thal a ItSItI ol eCry1r beneftts ryll be rEqubred i• strrtlement and the amwnt of the obh'88tion an be measvied reliJbly Expenditure ts accourt foi on an xcruals has bven classified unts heJdin85 t1 ?8rtre8ate 811 tost relared tn th+ caie80ry Whtre cosr5 can bp th"r¢rtty •itribJied 10 pxthcular hd85 rhey h•ve btèn alloiated io a(tlvliies on o ba515 conysieni wrth ihe use DI re%>urces. T4n4ibl4 fved ¥Js•ts Oeprecièlfi is prtyided èt ihe l01janftl r•ie5 In orttof iowrite off each asS•t ov•.r h5 eSllmod u5elul Ill4. The Charrty ts wempt from tax on chartiabk artfvrtks Unrestricled (uThds can be useo Ir¢ xcor¢Jance wllh lhecn1•e0tsjectIVeS Ot the éis¢reiw ol ihe irv5tees. e$trScted f(tnds only be used lor yrbcular resth¢red pJrposts witlHn ats£ts charity Restnction5 ar45e when sprfIFd by the donor orwhen fvfidsare rntsed for paTb¢ukir resirfcted gurpos•5. Further explanknn of ihe oaiwe and pufgost ol e¥h lund inchrfed in Il eS io fin•Kiol ststemtnts purchas4rn1 leaslng (ommltmÈnts Rehials pakl Ltrsder QDèratinA leas•E ar• <har4•d to thè St•ttrneM ol Ffft•rwl A¢iivits on • straighi line over Ihe perlod ol the lease Penslon costs •nd other port.retlp•m•rt berffts The charity operaies a delined c0n4rib1rtrt perwn sdffe. Contrbuts'ons pable to the chaiity's pen$itits schEmE are charted to the 51aiement ol Financ1 ArtNities in the pwh)d towtrM¢h rly relate. Pa8e 6
lorth¢Yw EThlpd 31 1025 INVESTKKf INCOME 2025 2024 Deposlt •ccouni Interest 46 suppoiycom Totals G¢vemahce Other support costs 16.410 24.789 16.431 24.789 21 41,199 41.220 Supwrt C0$15, IncILed lrt the ¥lJ¢Ne. Ire as tolow5'. 20 2024 Totol 8pnk ch•r8 Wa8es Soclal 5tturity pOn5 Other operatln8 leases Insur&nc• 8ht aThd he•1 Telephone Postaae and statlonery Ac¢ountoncy and le801 fe 5ubscr4ptlons Cleoftin8 Subsistence Repalrs & renewls Athtrt15in8 Computer costs Dtpreciation ol ian8lblp •sset5 zi zi 21,192 52 448 10.$96 26 224 L491 19,171 26 214 388 110.2201 2.049 2,967 724 461 602 1.727 2.629 1,203 2.052 84 455 692 199 2.115 3,212 925 391 1.739 1.185 2.520 726 307 L739 155 603 250 677 930 2.197 912 1,162 3.14S 153 558 174 711 222 296 16.43J 24.789 4L220 24.133 Pa¥e 7
Boxmoor Prplate Plursery TIA Bo¥moor Pre 5th1 14¥f theyw E¥4led 31 20 TRUSTEES, REIAU•KRATION AND 8ENEFrrs There r• no trustees. remuneratkm or othtf behEfft5 lor the yeai ermled 31 Juht 20Z5 ftty fly year endtd 31 Juty 2024. There ¢ no tru51ee5' e¥pense5 paid for ytarnded 31 2025 nor fy the year trwjed 31 Juty 2024. COMPARATIVES 1011 THE STATEME14TQF FIIIANCL4LACTMTS Vnrettrtct•d fund INCOfvK AND ENDOWMENTS FROM 00140$ and le8a(s 102.817 Chadtsble •¢tS¥lt115 Nurs•ry 41698 Investment Incorne 46 145.561 EXPENDITURE ON Charlt•bl• dtIl5 14ur5ery GovernaKe Other 5UPPOrt costs 81,560 10,6Q8 13,525 Tot 105.693 NET INCOME 39.868 RECONCILIATY)N OF FU140S Total funds brohr forward 28,957 TOTAL FUND5 CAIIIIIED Foif*iARD 68,825 Page
lorthe Year Endod 31JthT20 TAt4GlbLE FIXED A55Ers Totals COST At I Au8USt 2024 arxi 31 2025 16.674 17,963 DEPREOATION At I Au8usi 2024 cho lor y2èr L102 47 15.976 175 17,078 222 Al 31 Juty 2025 L149 16.151 17,300 NEf BOOK VALUE At 31 Juty 2025 140 523 663 At 31 July 2024 187 CREDITORS: AMOUt¥rs FAlu OUE ¥mHIN ONE YEA1¢ 2025 2024 Tax•tion •nd socl•l Othtrrredhors 130 17351 278 230 14571 fvI)VEMÉpif IN FUNDS At 1.&24 In I1$ 11.7.25 GenerBI lund 825 16,684 85,509 TOTAL FUNOS 68.825 16.684 85.509 Net moverneni In fu included In the are as folk)w5'. In¢omtr Mtyltme In funds Unrestricted funds fjefteral fur 14S.450 1128.7661 16.6B4 TOTAL FUI•)S 14SOSO 1128.7661 16.684 P4e9
Notes Finangal StatemeTrts. rontira4 for the Year ErKlwl 31 2015 MOVEMEIIT IN FUNDS. c¢>ntinwd Comp•rntr¥u for mrNemtnt in Net At 31.7.24 At 1.&23 ITr funds UnfeiiTlrt•d fuT General lund Z&957 39.868 6825 TOTAL FUNDS 28.957 39,868 68.825 Cmparatlvt #ei m0vernnt In fvnds In(ded in the •l>M are as tollws: Ineomh¥ ResouT¢es m0meNt Ih eur tlnrestrlrt•d lun General fund 14S.561 IIOS.6931 39.868 TOTAL FUNDS 145.561 1105.6931 39,868 A ¢urr•nt yoar 12 moAthsand prtir 12 months ¢vmbined pusilv>i Is è5 folbs'. Not movement fund5 At 3L7.Z5 At IA23 Unr•ftrfcted fvnth Gener•1 fuod 2&9S7 56.5$2 TOTAL IVNDS 28,957 S6.552 85.509 A utrrent year 12 month5 ènd prw year 12 Wth$¢0mbb nw mo4*mtnt in fvrth. lTrded in theabw are as fdb)ws.' R•sourc •xperKled Moverntnt funds Unr•51rkt•d fvnds General lynd 291,011 1234.4591 56,552 TOTALFUND5 291.011 1234.4591 56.552 Page 10
TIA BO))00rPrt Sdm Notes tothe Fknan¢i•l 5t¥t•niwilS. rontinued for theyear Erded 31 Jtht2QZ5 RELATED PAftTY OISCLOSUllfS There related party tran5actlons lorthe yY•rended 31 Juty 2025, Pale li
TIA Boxmoor PrÈSthool Deta11 ed SlatÈmÈntof Finan¢#l Adv4hles for1 Year Ended 3lJuly 2025 2025 2014 INCOME AND ENDOWMENTS r)onattons •nd acS•s Oonattons Grants 1.465 116.531 10.147 92,670 117.996 102.817 Inv•5tment Income Deyosit account Interest 46 Chirltable •cth•kles Fee5 27.40B 41.698 Toi•l r•wuf<qS 145.450 145,561 EXPENDITURE Ch•rJt•bl• rtl%les Wè8È5 Social secuthy penOn$ Dlrect costs Staff tiètni 77,253 210 1.086 73,2 985 6,241 L055 8,987 87.546 81,560 Support to Flnar• Bank chèr8t5 21 Go¥tmknce Wages Social tUth¥ Pensiofis Other operatln8 leases Insurallce LIRht and heal TeleplK)ne PDStaEe and stalionery Accountancy and lryol lee5 SL¢bscription5 Cleaning SuSten¢t Carried lorward 21.192 52 448 19,171 388 110,2201 2,049 2.967 724 461 602 3.727 2,629 1,203 21,701 2.115 3.112 925 391 l.Y39 1.185 1.162 37.121 Ths p4Be does rw)l fvrm of lh* #atulLry financial stateMts P<e 12
TIAknmoor PreScF4001 Yw EnJtd 31 J42025 2025 2024 Gowmance cwts 8rDuEhtforward Repairs & renewats Advertising Computer costs Plant and machinery Flxtures and Ibnings 37,121 3.145 21,701 2,052 84 711 47 175 63 233 41.199 24.133 TotJl r050urces expended 128.766 105.693 Net I¢m 16,684 39A68 Thls pa8t doe5 flIorM part of ihe stlY finarKial stawnts Page 13