## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST, (FORMERLY ST MICHAELS SCHOOL, EASTHAMPSTEAD, CHILDCARE TRUST ) (A COMPANY LIMITED BY GUARANTEE)`** `Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales)` ``` _______________________________________________________________________________ ``` ## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST,`** ``` (A COMPANY LIMITED BYGUARANTEE) ``` ``` DIRECTORS REPORT AND UNAUDITED ACCOUNTS ``` ``` FOR THE YEAR ENDED 5 OCTOBER 2025 ``` ``` THIS COMPANY CEASED TRADING ON JULY 31[ST]2025. ``` ``` 1 ``` ``` SCHOOL HOUSE BRACKNELL CHILDCARE TRUST, (FORMERLY ST MICHAELS SCHOOL, EASTHAMPSTEAD, CHILDCARE TRUST ) (A COMPANY LIMITED BY GUARANTEE) Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales) ``` ``` _______________________________________________________________________________ LEGAL AND ADMINISTRATIVE INFORMATION ``` |**`Directors`**|`Dr S Wells`| |---|---| ||`Mrs N Balamoan`| ||`MrK Smith`| ||`Mrs J Miles`| |**`Finance Officer`**|`Mrs S Driscoll`| |**`School House Manager`**|`Mrs A Payne`| |**`Secretary`**|`Dr S Wells`| |**`Charity number`**|`1013805`| |**`Company number`**|`02548382`| ## **`DIRECTORS' REPORT`** ## **`FOR THE YEAR ENDED 5 OCTOBER 2025`** ``` THIS COMPANY CEASED TRADING ON JULY 31[ST]2025 AND ALL STAFF WERE MADE REDUNDANT. ``` ``` This followed the termination of the lease agreement on the property occupied at the end of August 2025. ``` ``` The Financial Year was extended to October 5[th]2025 to include company closure. ``` ## **`Financial Review`** ``` Staff were paid enhanced redundancypay and assets were distributedto similar childcare providers in the locality. ``` ``` After provision for any creditors, any remaining monies will be paid to St Michael’s CofE Voluntary Aided School, Easthampstead, for their charitable use. ``` ``` 2 ``` **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST, (FORMERLY ST MICHAELS SCHOOL, EASTHAMPSTEAD, CHILDCARE TRUST ) (A COMPANY LIMITED BY GUARANTEE)`** `Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales)` `_______________________________________________________________________________` ## **`Disclosures`** `The following disclosures are made by the Board of Directors:` - `(a) that the Directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.` - `(b) that company law requires the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.` - `(c) that in preparing the financial statements the Directors are required to: (i) select suitable accounting policies and then apply them consistently; (ii) make judgements and accounting estimates that are reasonable and prudent; (iii) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.` - `(d) that the Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and that enable them to ensure that the financial statements comply with the Companies Act.` - `(e) that the Directors are responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities; and` - `(f) that, where appropriate, the Directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. It is important to bear in mind that legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.` `On behalf of the Board of Directors,` `Stephen C Wells Director` `Dated: October 17[th] 2025` `3` ## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST (A COMPANY LIMITED BY GUARANTEE)`** ``` Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales) STATEMENT OF FINANCIAL ACTIVITIES ``` ## **`INCLUDING INCOME AND EXPENDITURE ACCOUNT`** ## _**`FOR THE YEAR ENDED 5 October 2025`**_ |**`Notes`**
**`Incoming resources from generated funds`**
`Incoming resources from charitable activities`
**`2`**
`Other incoming resources`
**`3`**
**`Total incoming resources`**
**`Resources expended`**
**`4`**
**`Charitable activities`**
`Nursery`
`After school`
`Breakfast Club`
**`Total charitable expenditure`**
**`Total resources expended`**
`Net Income (expenditure) before tax for the financial year`
`Tax payable`
`Net (expenditure)/income for the year/`
`Net movement in funds`
`Fund balances at 6 April 2024`
**`Fund balances at 5 October 2025`**|**`2025`**
**`2024`**
**`All Unrestricted Funds`**
**`£`**
**`£`**
**`401,131`**
`266,701`
**`1,774`**
`428`| |---|---| ||**`402,905`**
`267,128`| ||**`430,855`**
`203,187`
**`88,097`**
`51,533`
**`9,973`**
`5,679`| ||**`528,925`**
`260,399`| ||**`528,925`**
`260,399`| ||**`-126,020`**
`6,730`
**`0`**
`0`
**`-126,020`**
`6,730`| ||**`126,020`**
`119,290`| ||**`0`**
`126,020`| ``` The Statement of Financial Activities also complies with the requirement for an income and expenditure account under the Companies Act 2006 and the Companies Act 2011. ``` ``` There being no other changes in equity, arising in the year, other than stated above, the Statement also complies with the requirement for a Comprehensive Income statement. ``` ## **`BALANCE SHEET`** ## _**`AS AT 5 October 2025`**_ |**_`AS AT 5 October 2025`_**
**`BALANCE SHEET`**||||| |---|---|---|---|---| |**`Notes`**
**`Fixed assets`**
`Tangible assets`
**`8`**
**`Current assets`**
`Inventories`
**`9`**
`Debtors`
**`10`**
`Cash at bank and in hand`
**`Creditors: amounts falling due within one year`**
**`11`**
**`Net current assets`**
**`Total assets less current liabilities`**
**`Income funds`**
`Unrestricted funds`|**`2025`**
**`2024`**
**`£`**
**`£`**
`£`
`£`
**`0`**
`9,627`
**`0`**
`169`
**`0`**
`7,833`
**`4,095`**
`151,361`
**`4,095`**
`159,363`
**`-4,095`**
`-42,970`
**`0`**
`116,393`
**`0`**
`126,020`
**`0`**
`126,020`
**`0`**
`126,020`|||| ||**`4,095`**
**`-4,095`**||`159,363`
`-42,970`|| |||||| |||**`0`**||`126,020`| |||**`0`**||`126,020`| |||**`0`**||`126,020`| ``` THE COMPANY CEASED TO TRADE ON JULY 31ST 2025 ``` ``` 12 ``` ## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST`** ## **`(A COMPANY LIMITED BY GUARANTEE)`** `Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales)` **`BALANCE SHEET`** ## _**`FOR THE YEAR ENDED 5 October 2025 (CONTINUED)`**_ `The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 5 October 2025. No member of the company has deposited a notice, pursuant to section 478, requiring an audit of these accounts.` `The directors acknowledge their responsibilities for:` `(a) ensuring that the company keeps accounting records which comply with section 396 of the Act; and` `(b) preparing accounts which give a true and fair view of the state of affairs of the company at 5 October 2025 and of its profit for the year then ended in accordance with section 386, and otherwise comply with the requirements of the Act relating to accounts, so far as applicable to the company.` `The accounts were approved by the Board on date: October 17th, 2025` `Dr S Wells Director` `13` ## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST`** ## **`(A COMPANY LIMITED BY GUARANTEE)`** ``` Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales) ``` ## **`NOTES TO THE ACCOUNTS`** ## _**`FOR THE YEAR ENDED 5 October 2025 (CONTINUED)`**_ ## _**`Statutory Information`**_ ``` School House Bracknell Childcare Trust is a private limited company, limited by guarantee, domiciled in England and Wales, registration number 02548382. ``` ``` Registered address: ``` ``` School House ``` ``` Crowthorne Road ``` ``` Bracknell ``` ``` Berkshire ``` ``` RG12 7EH ``` ``` The Charity number is 1013805 ``` ``` The presentation currency is £ sterling. The report and accounts include only the transactions of the company. The figures in the accounts are not rounded. ``` ## **`1 Accounting policies`** ## **`1.1 Basis of preparation`** ``` The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. ``` ``` The accounts have been prepared on a going concern basis, under the historical cost convention. ``` ## **`1.2 Revenue Recognition`** ``` Fee income comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Any fee income received in advance is deferred until the following period. ``` ``` Subsidies and Grants are recognised upon application. Interest is recognised upon receipt. ``` ## **`1.3 Tangible fixed assets and depreciation`** ``` All assets have been depreciated to zero when the company ceased trading on July 31st 2025. ``` ## **`1.4 Hire purchase and leasing commitments`** ``` Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding. ``` ## **`1.5 Pension costs and other post-retirement benefits`** ``` The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. ``` ``` 14 ``` ## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST (A COMPANY LIMITED BY GUARANTEE)`** ``` Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales) ``` ## **`2 Incoming resources from charitable activities`** |`Nursery fees`
`After school fees`
`Breakfast Club`
`Registration Fees`
**`3 Other incoming resources`**
`Other income`
**`4 Total resources expended`**
**`Charitable activities`**
`Nursery`
`Activities undertaken directly`
`After school`
`Activities undertaken directly`
`Breakfast Club`
`Activities undertaken directly`|**`2025`**
`2024`
**`£`**
`£`
**`295,162`**
`202,228`
**`91,239`**
`56,945`
**`13,804`**
`7,117`
**`926`**
`410`
**`401,131`**
`266,701`
**`Total`**
`Total`
**`2025`**
`2024`
**`£`**
`£`
**`1,774`**
`428`
**`1,774`**
**`428`**
**`Staff`**
**`Other`**
**`Support`**
**`Total`**
`Total`
**`costs`**
**`costs`**
**`costs`**
**`2025`**
`2024`
**`£`**
**`£`**
**`£`**
`£`
**`328,525`**
**`15,611`**
**`86,719`**
**`430,855`**
`203,187`
**`58,647`**
**`5,488`**
**`23,962`**
**`88,097`**
`51,533`
**`6,549`**
**`0`**
**`3,423`**
**`9,973`**
`5,679`|**`2025`**
`2024`
**`£`**
`£`
**`295,162`**
`202,228`
**`91,239`**
`56,945`
**`13,804`**
`7,117`
**`926`**
`410`| |---|---|---| |||**`401,131`**
`266,701`| |||**`Total`**
`Total`
**`2025`**
`2024`
**`£`**
`£`
**`1,774`**
`428`| |||**`1,774`**
**`428`**| ||**`393,721`**
**`21,099`**
**`114,104`**
**`528,925`**
`260,399`|| ## **`5 Support costs`** ``` 2025 Support Costs (below) have been allocated in proportion to the incomes ``` |`(Allocation)`
`Pension Costs`
`Rent`
`Fuel, rates, telephone etc`
`Maintenance and repairs`
`Write offs`
`Support Inventory Purchases`
`Accountancy`
`Administration`
`Depreciation`|**`Nursery`**
**`ASC`**
**_`Breakfast Club`_**
**`2025`**
`2024`
`76%`
`21%`
_`3%`_
**`£`**
`£`
`5,727`
`1,583`
`226`
**`7,536`**
`4,852`
`5,418`
`1,497`
`214`
**`7,129`**
`6,600`
`20,775`
`5,741`
`820`
**`27,336`**
`13,894`
`4,557`
`1,259`
`180`
**`5,996`**
`5,464`
`2,425`
`670`
`96`
**`3,190`**
`0`
`284`
`79`
`11`
**`374`**
`904`
`728`
`201`
`29`
**`958`**
`1,955`
`38,430`
`10,619`
`1,517`
**`50,566`**
`25,472`
`8,374`
`2,314`
`331`
**`11,018`**
`5,978`| |---|---| ||**`86,719`**
**`23,962`**
**`3,423`**
**`114,104`**
`65,117`| ``` 15 ``` ## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST (A COMPANY LIMITED BY GUARANTEE)`** ## `Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales)` ## **`NOTES TO THE ACCOUNTS`** ## _**`FOR THE YEAR ENDED 5 October 2025 (CONTINUED)`**_ ## **`6 Directors`** ``` None of the Directors (or any persons connected with them) received any remuneration. The only Director to receive reimbursement was Dr S Wells for expenses incurred regarding the mobile phone insurance of £80 (2022 £57) ``` ## **`7 Employees`** ## **`Number of employees`** ## **`ALL STAFF WERE MADE REDUNDANT AND THE BUSINESS CEASED TO TRADE ON JULY 31ST 2025.`** |`Part-time:`
`Nursery`
`After school club`
`Breakfast Club`
`Finance`
`Total`
`Full Time`
`Administration`
`Total`
**`Employment costs`**
`Employers National Insurance`
`Wages and salaries`
`Pension Costs`
`The average monthly number of employees until July 31st was:`|**`2025`**
`2024`
**`6`**
`6`
**`2`**
`2`
**`1`**
`1`
**`1`**
`1`| |---|---| ||**`10`**
`10`| ||**`1`**
`1`| ||**`1`**
`1`| ||| ||**`11`**
`11`| ||**`2025`**
`2024`
**`£`**
`£`
**`12,848`**
`3,345`
**`430,993`**
`198,992`
**`7,536`**
`4,852`| ||**`451,377`**
`207,189`| ``` The pension cost has been dealt with as a support cost and been allocated in accordance with note 5. ``` ``` The total remuneration paid to key management personnel was £50,282, including pension and employer's National Insurance (2024: £49,117) There were no employees whose annual emoluments were £60,000 or more. ``` ## **`8 Tangible fixed assets`** |**`8 Tangible fixed assets`**|| |---|---| |**`Cost`**
`At 5 April 2024`
`Additions`
`Disposals`
`At 5 April 2025`
**`Depreciation`**
`At 5 April 2024`
`Charge in year`
`Disposals`
`At 5 April 2025`
**`Net book value At 5 April 2024`**
**`Net book value At 5 October 2025`**|**`Plant and`**
**`machinery`**
**`Fixtures,`**
**`fittings &`**
**`equipment`**
**`Total`**
**`£`**
**`£`**
**`£`**
**`35,391`**
**`45,838`**
**`81,229`**
**`0`**
**`0`**
**`0`**
**`0`**
**`0`**
**`0`**| ||**`35,391`**
**`45,838`**
**`81,229`**| ||**`31,769`**
**`39,833`**
**`71,602`**
**`3,622`**
**`6,005`**
**`9,627`**
**`0`**
**`0`**
**`0`**| ||**`35,391`**
**`45,838`**
**`81,229`**| ||**`3,622`**
**`6,005`**
**`9,627`**
**`0`**
**`0`**
**`0`**| ``` 16 ``` ## **`SCHOOL HOUSE BRACKNELL CHILDCARE TRUST (A COMPANY LIMITED BY GUARANTEE)`** ``` Charity Registration No. 1013805 Company Registration No. 02548382 (England and Wales) ``` |**`9 Inventories`**
`Inventories at lower of cost and net realisable value`
`Inventories recognised as an expense this financial year`
`Impairment adjustments made in the year`
**`10 Debtors`**
`Trade debtors`
`Taxes & Social Security`
`Other debtors`
**`11 Creditors: amounts falling due within one year`**
`Taxes and social security costs`
`Accruals`
`Sundry Creditors: money retained for any creditor claims on company closure. Any surplus will be given`
`to St Michael's CofE Voluntary Aided School, Easthampstead for charitable use.`|**`2025`**
`2024`
**`£`**
`£`
`0`
`0`
`1668`
`2948`
`0`
`0`
**`2025`**
`2024`
**`£`**
`£`
**`0`**
`3132`
**`0`**
`0`
**`0`**
`4701`| |---|---| ||**`0`**
`7833`| ||**`2025`**
`2024`
**`£`**
`£`
**`0`**
`3,741`
**`0`**
`2,760`
**`4,095`**
`36,470`| ||**`4,095`**
`42,970`
| ## **`12. Guarantees and other financial commitments`** ## **`Lease commitments`** ``` The lease commitment terminated on August 31st 2025 and the premises vacated and business closed. ``` ## **`13.Related Party transactions`** ``` Other than disclosed elsewhere in the accounts there have been no related party transactions. ``` ``` 17 ```