REGISTERED CHARrrY NUMBEIL. 8028n R•port ofth• Tntyt•M and Un•udlt•d Flnan¢W st•t•M for th• Yw End•d 31st AUgt 2026 F•rry Road Nwwy N.C.N.M. Ac£ouniancy Limrted The Lodge 93 Ncymanston Drr OUon Broad LTh510ft Strtrolk NR32 2PX
Ferry Road Nurn•ry Contents of the Flnan¢ial Statements for th¢ Year Ended 31st August 2025 Page Rèport of th• Trustees 1 to 3 Independent Examlnerfs Report Statement of Financlal Actfvltles Balance shoot Notes to the Flnanclal Statsments 7 to 14 L>•tailed Statemont of Flnancial Actlvltl88 15 to 16
Ferry Road Nurnery Roport of the Trustee8 for tho Year Ended 31st August 2026 The trustees present their report wlth the financial stateffnts of the Charity for the year ended 31st August 2025. The truste8s have adopted the provisions of Accoung and Reportlng by Charikne8.' statement of Recommended Practlce appllcable to charities preparlng thelr a¢Unts in accordance with the Financial Reporb'ng Standard appllcable In the UK and Republic of Ireland (FRS 102) (effectlve 1 January 2019). OBJECTIVES AND ACTIVITIES Oble¢tlvo8 and alms The object of tha Charity is to provpje safe and 8alisfylng group play for the promotion of Ihe education of children from the month8 to five years of age and to prepare children for malnstream school in conformity with HDCUF criteria. Publlc bgn•fit In plannlng our actfvltles for the y88r, we kept in mind th& Charity Commls8iOn'8 guldance on publlc beneflL At Feny R08d Nur88ry, our activitiès are deslgned to.. - provkle a happy, safe, warm and slmulatlng environment where children can play, learn and devalop freety. help children to develop responslblllty for them801ve8 and their action8 - and to becom& corn¢nt, Independent and Cwiperative Indlviduals. - encourage chlidren lo have a posétlve attitude and respect for themselves and others. promote a p08itive ralalonshlp with parents and carers - and work In partner8hlp wlth them b provlde high quality play and care for their chlldren. - offer inclusive servlces that are aLxessible lo all chlldren. undergo regular monitorlng and evaluation of the Nursery to ensure we continua to rn8et tho needs of all children, parènts and carers. These acfvlues promote all areas of tha Earty Years Foundallon Stsg8 and benefft the childrnn by developing théir 88ll<onfldence and social skllls, and ultimately preparing them for school. Wè welcome all children aged betrween thre? months and fve years, living In Rye and the 8urrounding area, regardless of pernal background, faith, gender or personal clrcumstances. Voluntsorn All our Volunteers play a slgniftcant role In fund raislng actlvil¢es which 18 essential lo provlde additlonal financial 8UPPOrt. Thts enables th9 Nur8ery to purch88e naw learning equlpment and materials to aid tho children's educalion and enjoyment. Thank you to everyone your valuable supporL ACHIEVEMENTS AND PERFORMANCE Charltable a¢tlvltle8 Another busy and successful year for Nursery. Numbers are constan( wlth walting lists in some age group8. Govemment plans to offer fvndlng to bables and 2 year olds wlll hopefulty secure Nurserf8 future. At $1 the garden had its much awaited make over wllh reseedad grass areg and a new hard surface area . The new outbullding bs now In pLqce for office use fraelng up much needed spacè on thè 1st Ih30r. The usual treats during the year for the chlldren took pla¢0: - Santa's vislt belng the hlghlight of course. - The lrfp to Drusillas for the children who were going to school was as aws a great SU¢C8S8. Well done ladies. Page 1
Fèrry Road Nursery Report of the Trusttss lor the Year Ended 3181 August 2026 ACHIEVEMENTS AND PERFORPAANCE Fundraislng activities AW Ongng but every year becomes more ofa thapawe. so many cwibes needing extra fvnds. New tdeas are aw welcome. We a, as aw, grateful lor the support of parents and families of the children attending the Nursery and also the families of chikIn who attended the Nursery in the past peopFe in the wder community who aw trjm to support us. FINANCIAL REVIEW Flnanclal position The financial results are rePtal in attached a&xunts. Principal lundlng SOUOS East Sussex County Counal are our main source of Earty Year FuThYirvJ- 15 funded ho$ for 3 & 4 year olds. We also receNe extra funding to the Nursery to offer SEN'S to those chIldn ryth additional educational need$. Some parents are ab to recebve extra furKlvy due to their ffnan¢ial orcumstances. The Nursery staff are very supportive and help the parents to Underst their entitlemenL Prpiate spaces are available for those are not able to recebve financial help. We a(xommodate all familw regardS of financial circJJmstan¢es. Reservtt pollcy It is the policy of ts Management Commillee to hokl a Minim reserye to w at least one and a half months. salary costs. Fundraising ¢onlinues to be important for the Nursery and ¥AI conlinue to enab us to keep updating and inproving all frlilies. Going con¢•m The Tnjstees have reviffpd the finances of the Chty arKI befve li is appropriate to prepare these accounts on a Going Con¢em bask8. FUTURE PLANS Keeping nursery in good condition arKI imwoveffffits to are aw cwg. This reqUiS careful monitorir#J aLkMryng for repairs that are reeded. Thanks to o)mmittee for gmng their free titrn. Finalty thanks to the amaThJ staff who hard to ensure the thihjren are cared for enjoy thelr time us. STRUCTURE, GOVERNANCE AND MANAGEIIENT Governing document Charity is govemed by ts conson dated 2 Fetsw 1990. thrysed 2013. R¢GThltment and appolntnwnt of truste•s People involved wth the Chanty a requesled to put thr names frd to111 any fdcan¢ies on the Board of Twstees. New Trustees are given tsning app)intmenL Oryanisatlonal strncture The Nursery is administered ty a Management Committee. ected at the Annual General Meeting each year. The Management Committee Consists of offttxs ar a maximum of six olher members. At least tvrtkthirds of the Committee have children atterKfing Ihe Nuw at the time of election. The Management Committee has the W resF¥)nsibilibes of trustees. Page 2
Forry Road Nuwry Report of th• Trusto89 for th• Year Ended 31st August 2025 STRUCTURE. GOVERNANCE AND PAANAGEMENT The Trustees have a duty to identify and tre risks lo the Charfti is exFosed and to ensure appropriate controls are in th to provNle reasonable a5SUtance 4ainst fraud and error. The Management Committee o)nsiderabk Importan on risk management A on Health and Safety has been established and Ihks includes procedures on safety to avoKI risks to both children and adults. It also provides guidelines to mityte their effe REFERENCE AND ADMINISTRATIVE DEfAILS Reglsternd Charity number 802873 Prlnclpal address Ferry Road East Sussex TN31 7DN Tru5toes Miss E C Pendennis Mrs D Keen lappointed 8.10.251 Mrs H Churchill (appointed 8.10.25) Mrs N Pery (appointed 8.10.25) Mrs C Bc*)ker (resigned 8.10.25) Mrs B Gasson (reswjned 8.10.25) Indopendenl Examln•r N.C.N.M. Accountancy Limited Chartered Ac£4)untsnts The Lodge 93 Nom)anston Drive Oulton Broad Lowestoft Suffolk NR32 2PX Bankers Santander PLC Bootle Merseyside L30 4GB MANAGEMEwf COMMrrrEE Mrs L PenDennis (Chairl Mrs E t)onaghay-Spire Isecrelary) Mrs D Keen ITreasurer} Approved by der of the board oftrusiees on 11Xh June 2026 and svwed on ts behaff ty: Miss E C PerKlennis- Trustee Page 3
Independent Examlnoffs Report to the Tnmiees of Ferry Road Nursery Independ¢nt •xaminef$ report to the trustees of Ferry Road Nursery I report to the Charty trustees on my examination of Ihe accounts of Ferry Road Nursery {the Trust) for the year ended 31st August 2025. Re8ponslbllltlo• and bas18 of veport As the charity trustets of the Trust you are responsib for Ihe weparaim of th? accounts in [dan v#ith the requirements of the Chartses Act 2011 fthe Acr). I report in respect of my examinatb)n of the Trusvs accounts caffied out under Sectr'on 145 of the Acl and in carying out my examinalion I have folky•ed all applble Directh)ns gNen by the Charity Commission under secon 14515)(b) of the ACL Indowndont ex•mln•rfs •l•tThnt Slnce your charivs gross income exceeded £250,000 your examiner must bè a member of a IK8ted tojy. I can conffim ttlat l am qualiffied to und8rtake Ihe examinat>)n because l am a membor of the Instétute of Chartered kcountants In England and Wa. vthich i8 one of Ihe lisled t8$. I have mplted my examinati. I ¢{firM th no materid rnatters have cornè k) my atlenllon in Ix)nnection lth thè examlnation gr41ng me cause to believe that in ary materral respect ownting records vldre not kept in respect ofthe Trust as requyed by Secli)n 130 of the Art. or the accounts do not acrd wlth those records; or the accounts do not Comply ryth the applicable requirements o)n(xming the fomi and content of axounts sel out In the Charities I*£(nts and Reports) Regulatlons 2008 other than any requirement tt)at the accounts otr¥e a true and frdir VI ¥thich Is not a rnatler consklered as part of an IrKlepend8nt examinallon. I have no concems and have comè across no other rnatters In connecyon wlth the examlnatlon to whkh attention Shoukl be drawn In thrd report in to enable a proper understandwig of the aOUnts to be reached. Mr Nell Cunlmfe The Insthite of Chartered Ac(xwntants Sn England and Wales N.C.N.M. AruntanCY LimSted Chartered Accountants The Lodge 93 Nomanslon Drtve Oulton Broad Lowestoft Suffolk NR32 2PX 101h June 2026 Page 4
Ferry Road Nurn Statement of Financlal Athlll•s for the Year Ended 31st August 2025 202S 2024 Totsl nds fund INCOME AND ENDOWMEKfs FROII Donations and lega(xes 50 Charitabh actlvilles Pre-school Playgroup 365293 331,397 IrNestment income Total 3SS.334 331.448 EXPENDtfuRE ON Charitabk a¢tivitles Pre-sd)ool PLaygroup Trips 36773 370,157 332.788 952 Total 368A82 371,066 333.740 NET INCOMEIIEXPENDITURE) 113348) (15.734 (2.292) RECONCIUATION OF FUNDS Total funds br(MJght fopxard 152 185,825 188.117 TOTAL FUNDS CARRIED FORWARD 20.108 149 170,093 185.825 Page 5
Ferry Road Nurnery Balan¢• She8t 31st August 2025 2025 Total funds Unre8trlcted Rostrlctod fvnd funds Total funds FIXED ASSETS Tangible assets 13,092 14985 163,077 158,446 CURRENT ASSETS StoGks Debtors Cash at bank 10 11 113 4,270 22A06 4,270 22AOS 722 44,703 26,788 26.788 45.584 CREDrroRS Amounts falllng due withln one yèar 12 (19.772 119.772 118.2051 NET CURRENT ASSETS 7,016 7.016 27,379 TOTAL ASSETS LESS CURRENT LIABILITIES 20.108 149,986 170.093 185,825 NET ASSETS 20.108 149,985 170,093 185,825 FUND8 Unrestricted funds.. General fund Restricted funds: Building Fund Sensory Room He811hy Eating & Physi Activity 14 20.108 33,356 149,589 49 347 151,940 66 463 149,985 152,469 TOTAL FUNDS 170,093 185,825 The financial st*ements were approved by the Board of Trustees and authorised for issue on 10th June 2026 and were sigrted on its behalf by. E C Pendennis - Trustee The notes form part of the8e financial stslements Page 6
Feny Road Nuvsery Notès to thè Financial Statemènts for the Year Ended 31st August 2025 ACCOUNTING POUCIES Basis of proparing th• financial ststements The financial statements of the charity, which is a public benefit entsty under FRS 102, have been prepared in accordance wth the Charities SORP (FRS 1021 'Accounting and Reporting by Charities: statement of Recommended Pra¢ti¢e applicable lo charities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared Urer the historical cosi conventlon. In¢ome All income is recognised in the Statement of Financlal A¢trvities once the charity h8$ entitlement to the funds, it is probable that the income will be received and the amount can be measured reliabty. Expendituro Liabilities are recognlsed as expenditure as soon as there is a legal or ¢onstru¢tive obligation commitbng the charity to that expenditure, it is probable that a transfer of economic benefits will be required in setuement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an a¢cruals basis and has been classified under headings that aggregatè all cost related to the ¢ategory. Where costs cannot be direclly attributed to partlcular headings they have been allo¢ated to activities on a basis Consistent with the use of resources. Tanglble flxod assets Depreciation is provided at the following annual rates in order to write off each asset over Its estimated useful life. Improvements to propety Long leasehold Equipment Fixtures and fittings 10% on cost and Straight line over the life of the lease straight line over the life of th& lease 25% on reducing balance 25% on reducing balance and 10% on cost stocks are valued at the lower of eost and nel reallsable value. after making duo allowance for obsolete and slow moving items. Taxatlon The charity Is exempt frorn tax on its charitable actbvities. As the majority of the Charity's activities are classified as exempt or non-buslness for the purpose of value added tax, Ihe Charity is unable to reclaim the value added tax which it suffers on its expenditure. Expenditure is therefore Shown inclusbve of valuo added tsx. Fund aecounllng Unrestricted funds can be used in acLordance with the charitable oblectives at the dl$cretion of I trustees. Restricted funds can only be used for partlcular restricted purposes withln the obje¢i8 of the tharity. Restri¢tion$ arise when specified by the do[r or when funds are rak8ed for particular restricted wrposes. Further explanation of the nature and purpose of each fvnd is induded in the notes to the ffinancial statements. P•n$lon costs and other post-retlrement beneffts The charity operates a defined contribution pslon scheme. Contributions payable to the charws pension scheme are charged to the Statement of Financial Activities in the pertod to whlch they reFaie. Page 7 Continued..
Ferry Road Nuvsery Notos to tho Fln•n¢lal Ststem•nts- contlnued for the Year Ended 31st August 2025 DONATIONS AND LEGACIES 2024 Unrfonn ss INVESTMENT INCOME 2025 2024 Deposit account interest INCOME FROM CHARITABLE ACTMTIES 2024 Fees & ancilw p8yrrents Prfrxhod Pk Trips PrsCh( Plajsro Grants 35(713 329.597 1,800 355293 331.397 Grants received, Hicluded in Ihe above, are as folkM3: 2026 Best Practice Rye Mutual Strode College- apprentice suppvt 500 1.000 1,800 In the year. £500 appmtice grant vrds red from Best Practi. The gAnt was fulty expended in the year. In the previous pr, £8IXI Th receNed from Rye Mutspl AKI to help ith ntrw garden landscaping and toys. The gTrnt vrds fvlly expended in the r. In the prevityJs T, £1,(KIO apprentice grant Wd5 recep. The grant was fulty expended in the year. P•Je 8 continued...
Ferry Road Nurn•ry Notos to th• Flnan¢lal Statements - conilnuod for the Yoar Ended 31st AwJu8t 2025 CHARrrABLE ACTMllES COSTS Dlrect Support Total8 Pre-schcd Pgroup Trips 366,733 370,157 371.066 TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees, remunwi{ or other bereffts ts the year ended 31stAwust 2025 nor for the year ended 31st August 2024. There were no trusiees. expenses paid lor Ihe year ded 31st August 2025 rK4r for the year ended 31st August 2024. STAFF COSTS 2024 Wages and salaries Social SritY costs Other pension costs 261,967 11,152 4,509 14,747 319N17 277.628 The average monthty numter of ernthees durirMJ the year Yras as fol 2025 18 2024 16 No empbyees receNed emuMents in exw ofth).000. COMPARATIVES FOR THE STATEMEKf OF ANANCIAL ACTMTIES fund funds furti INCOME AND ENDOWMEKfs FROIA Donations and lega¢*s Charltable actJvltle8 Pre-school Playgn)up 331.397 331.397 Totsl 331,448 331,448 EXPENDITURE ON Charitable a¢tlvltles Pre-school Pkygroup 330,261 2,527 332,788 Page 9 continued...
Ferry Road Nursery Not•s to thè Financlal Stst•ments . contlnued for the Year Ended 31st AUgt 2025 COf•lPARATIVES FOR THE STATEMENT OF FINANCIAL ACTNmES- contlnued fund fvnd$ funds Trips Total 331.213 2,527 333.740 NET INCOMEIIEXPENDITURE) 235 (2.527) 12,292) RECONCILIATION OF FUNDS Total funds brought foNard 33,121 154,998 188.117 TOTAL FUN08 CARRIED FORWARD 152,469 185,825 TANGIBLE FIXED SEr8 Flxluro8 Long and prop•rty l•aMhold Ilttlng• Tot•l• COST At 1st September 2024 Addthns 160.106 51WO 20,063 2.651 816 242,620 8,516 At 318t August 2025 168.108 51,800 11.187 261.136 DEPRECIATION At 1st September 2024 Charge for year 43.761 1254 18,709 19,145 232 2,559 876 84,174 3.88S At 31st Auou8t 2025 46,015 19332 19.377 3A35 88,059 NET BOOK VALUE At 31st August 2025 121091 31568 7.n2 163,077 At 31st August 2024 124,345 33,091 918 92 158,446 Page 10 continued...
Forry Road Numry Notss to tho Finan¢i•l Ststements- continu•d for the Y•ar Ended 31st August 2025 10. STOCKS 2026 2024 159 11. DEBTORS: AMOUPItS FALUNG DUE wrrHIN ONE YEAR 2024 Other debtoryJ 722 11 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2024 Other creditors 19.772 18.205 Credilors includes £12,914 (2024: £12.799} of deferred income bewig fees racaived in advance of the Aulumn tem. 13. LEASING AGREEMEP The Chanty has a non-CancdIab * with Rother Dist1 Counal for the rent of the building from whith it operates. The 99 year lease was granted in 1989 and the current rent is £260 per annum. There is a Covenant that should the Nursery xbvilES se at that k)¢ation or the Trust ceases to exisL the property ImmedRiety re¥erts to Rother DiStrt CtyJrKal. 1& PAOVEMEpif IN FUNDS movomfrnt In fund• At 1.924 31A.25 unrestri funds General fund 113348) 20.108 Building Fund Sensory Room Healthy Eating & PhYSh Acbyiiy 151YO Il351 (1 11161 149,589 347 12M84) 149.986 TOTAL FUNDS 185.825 (16.n21 170.093 Page11 continued...
Ferry Road Nurnery Notes to the Flnancial Slatements- conllnued for tho Year Ended 31st August 2025 1& MOVEMENT IN FUNDS- contlnu•d Net movement in funds. induded in the ax>ve are as foNows: Inwnlng Resources Mov•m•nt r•sourc•s oxpfrndod In fund• Unro8trJthd fund• General lund 355.334 1368,5821 (13.248) RMtrlct•d fund• Building Fund PAnsory Rt)om Healthy Eating & Physical P£b¥Sty 12A51) (2,3511 1116 1116) (28841 12,484) TOTAL FUND8 366,334 P71.066) 115,7321 Comparntlvm for movom•nt In lund• At 1.923 In fund• 31.8.24 Unr•StrI¢t fvnd• General lund 33.121 235 33,358 R•1clOd nd8 Bullding Fund Sensory Room Healthy Ealng & Physral Actplty 154.291 12,3511 {22) (154) 151,940 617 154,996 12.527) 152,469 TOTAL FUNDS 188,117 {2,292) 185,825 Page 12 continued...
Ferry Road Nuv80ry Notss to tho Flnanclal Ststem•nts- eontlnued for tho Year Ended 31st August 2025 14. MOVEMENT IN FUNDS- contlnuod Comparative net mvement in funds. included in the gbove are as follows: In¢omlng rosoure•8 Ro8ourco8 Movemont wended In fund8 UntrICI0d fund8 General fund 331,448 (331,213) 235 Restrfctod fund• Bulkllng Fund Sensory Room Heabthy Eating & Physical Activlty (2,351) {22) (1541 (2,351) (22} (154) 12,5271 {2,5271 TOTAL FUNDS 331,448 1333,7401 12,2921 A current year 12 month8 and prior year 12 months combined po8thn 18 a8 follows: N•t movement In lund• At 31.8.26 At 1.923 Unmtrfclod fund• General fund 33,121 (13,0131 20,108 Re8trlct•d fund8 Bulldlng Fund Sensory Room Healthy Eatlng & Physical Actlvlty 154,291 (4,702} {39} {270) 149,589 49 347 817 154,996 {5,0111 149,985 TOTAL FUND8 188,117 (18,0241 170,093 A current year 12 months and prlor year 12 months combined net movement In fvnds. Included In Ihe above are as folkyw8.' Ineomlng rnsoiir¢o8 RUlcOl Movorn•nt frxpendod In fvnd• Unrostrfcted funds General fund 686,782 (699,795) (13,0131 Restrlcted funds Building Fund Sensory Room Healthy Eating & Physlcal Activity (4,702) (39) 1270) (4,702) (39) 1270) {5.011) {5,011) TOTAL FUNDS 686.782 1704.8081 (18,0241 Page 13 continued...
Forry Road Nursery Note8 to tho Financlal Stalefflents - contlnu•d for the Year Ended 31st August 2025 14. IAOVEMENT IN FUNDS - ¢onlinuod Bulldlng Fund The BuiKling FuTrJ represents a k)ng lease given by Rye Tcmn Council plus grants and mon$ raised for improvements to the proFerty which have yet to te depreaated. sensory Room Fund A donat was received to fund the of a Sensory RorAm rn 2013 and subsequent years. The lund carried forward reFxesents ca&Mtal items have yEt to depreciated. Healthy Eatlng & Physical AcUvlty Fund A grant was recebvgj in 2017 and 2018 from the East Sussex County Council for Healthy Eating and Physical Activty. The fund carried foNard repreIS wilal items which have yet to be depreciated. 15. RELATED PARTY DISCLOSURES There were rK rted party transa forthe year ended 31stAwJust 2025. 16. ULTIMATE CONTROWNG PARTY The Charity ts (led by its 8oard of Tnth. Page 14