REGlSYtAÉD CHARITY 14UMBER: 325123 FIn￿6￿ %•t*ft￿￿ts 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 F*wncl•l Athilles 8•l•fice Sh•et Notes ioth• FIMnc5al Stat•nerfs 6 to 10 D•talW St•t•m*tst ot finand•l ActhTktqs 11 its L2 TIA Boxrn(￿ PreSth( Rewt ofthe TntstE*S lortheyear Ended 31 ju￿1025 The trustees present their rewrt vnth the fina￿1￿1 statrft*rrt5 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 ar￿1 ethJcatlDn of th1kJ￿fi under statutory sthool age ty encouf¥8ln8 rents to understand and wovide lor ihe ntrds of iheir children tthr0￿h 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¥0￿e¢ in the attwIt￿5 ol such Kioup5. ensuri￿ tlwt such 8roup5 offer opportunit￿5 for all children whatever thelr race, culture. rellglon, ry*ans or Jblllty.. Ibl tncwraKirq the Sluth ot the ￿e￿5 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 It￿Tak 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)pn*nt 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 by1ts1￿mknI thxumwL a deed oltrust Jndconsfrtuto$4n ￿nI￿rated tharhv. The ch•rWs attfvities expose it to cash rlsk. b￿rd hs • ￿ to keep J I￿1 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 Pr*5th¢￿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 fequlren*nts 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 Follow*d 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 ￿ 01P￿r 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 Xir*s 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 l￿d 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 ArnoL*nts 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 fir4￿111 statements Pap5 Note5 to the Financial Stsiements fortl*Yw EnW31July 2025 ACCOUNTING POUCIES Basis of prepar4￿*he ffiT4rtièl statsments The fina￿la1 statemenis of the chaTly. whrh 15 a public bei*fil eniiiv unde* FRS 102. have been 0￿pared 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 Fir*￿4￿1 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 I￿land. Iht ChaTitiE5 Arr 2011 The ftnènc41 llatemer¢ts have bEen prepared under thL¥ histonra COSI corbvenlion. Income l income 15 reco8nised in the sta￿me￿I 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 rnl*bty 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 It￿SItI ol eCry￿1r 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 t￿1 ?8rtre8ate 811 tost relared tn th+ caie80ry Whtre cosr5 can￿* bp th"r¢rtty •itribJied 10 pxthcular h￿d￿85 rhey h•ve btèn alloiated io a(tlvliies on o ba515 conysieni wrth ihe use DI re%>urces. T4n4ibl4 fved ¥Js•ts Oeprecièl￿fi is prtyided èt ihe l01j￿￿anftl￿ r•ie5 In orttof iowrite off each asS•t ov•.r h5 eSllm*od u5elul Ill4. The Charrty ts wempt from tax on chartiabk artfvrtks Unrestricled (uThds can be useo Ir¢ xcor¢Jance wllh lhec￿n1•￿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 sprfIF￿d by the donor orwhen fvfidsare rntsed for paTb¢ukir resirfcted gurpos•5. Further explan*knn of ihe oaiwe and pufgost ol e¥h lund ￿ inchrfed in Il* ￿eS io fin•Kiol ststemtnts purchas*4rn1 leaslng (ommltmÈnts Rehials pakl Ltrsder QDèratinA leas•E ar• 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 68￿25 TOTAL FUNDS 28.957 39,868 68.825 Cmparatlvt #ei m0vern￿nt In fvnds In(￿ded in the •l>M are as tollws: Ineomh¥ ResouT¢es m0￿meNt 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 folb*s'. Not movement fund5 At 3L7.Z5 At IA23 Unr•ftrfcted fvnth Gener•1 fuod 2&9S7 56.5$2 TOTAL IVNDS 28,957 S6.552 85.509 A utrrent year 12 month5 ènd prw year 12 W￿￿th$¢0mbb￿ nw mo4*mtnt in fvrth. lTrd￿ed 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