Charity Registration No. 1028269
MARGARET MCMILLAN CHILDREN’S CENTRE TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
MARGARET MCMILLAN CHILDREN’S CENTRE LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Arif Alam (Chair) |
|---|---|
| Sue Marshall (Treasurer) | |
| Nasreen Shah (Secretary) | |
| Elected Users | Sofia Siddique |
| Safina Mahmood | |
| Charity number | 1028269 |
| Principal address | Farnham Road |
| Bradford | |
| West Yorkshire | |
| BD7 3JE | |
| Independent examiner | Kevin Meddings MAAT |
| Kevin Meddings Accountancy Services | |
| 55 Crowther Avenue | |
| Calverley | |
| Leeds | |
| West Yorkshire | |
| LS28 5SA | |
| Bankers | Unity Trust Bank plc |
| Nine Brindleyplace | |
| Birmingham | |
| B1 2HB | |
| Santander UK | |
| Bootle | |
| Merseyside | |
| L30 4GB |
MARGARET MCMILLAN CHILDREN’S CENTRE
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 1 – 4 |
| Independent accountants’ report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Statement of cashflows | 8 |
| Notes to the accounts | 9 - 13 |
1
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report and accounts for the year ended 31 March 2025.
The accounts have been prepared in accordance with accounting policies set out in note 1 to the accounts and comply with the charity’s constitution adopted on 4 November 1993 as amended on 3 December 1998, the Charities Act 2011 and 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 published on 16 July 2014.
Aims
Is to “Have fun and learn” Children of different cultures and nationalities come to learn through play.
Our Aim
Our aim is to enhance the development and education of young children and people in the local community.
Committee Members:
Structure, Governance and Management
The trustees and elected users, who served during the year were:-
Arif Alam (Chair) (re-appointed 10 March 2025) Sue Marshall (Treasurer) (re-appointed 10 March 2025) Nasreen Shah (Secretary) (re-appointed 10 March 2025 ) Sofia Siddique (re-appointed 10 March 2025) Safina Mahmood (re-appointed 10 March 2025)
All trustees and elected users are elected on an annual basis.
Trustees Induction and Training
Trustees and Committee members are made up of users of the Centre past and present. Letters are distributed to users with information about committee meetings and what it entails to be a committee member. The information is also included in parent packs which are given to those families accessing childcare. The team at McMillan will nominate users who would like to become a committee member. These nominations are presented at the AGM. All trustees and members are given information about their roles and responsibilities. At the first meeting all are welcomed and introduced to other members with a discussion about roles and responsibilities, how committee works and questions/concerns answered. All committee members must complete enhanced DBS checks by Capita and must subscribe to the DBS update service. Trustees can if they wish attend training on being a trustee/committee member, if they feel it would benefit their learning journey.
Objectives and Activities
The charity’s objectives are to enhance the development and education of young children by promoting their social, physical, intellectual, emotional and spiritual capabilities.
From April 2008 the Centre began to provide full day care. We have continued with our services and our Centre is open 51 weeks per year, 8am – 6pm Monday to Friday. Our aim is to ensure children attending McMillan are learning through their play and that we are providing an enhanced, stimulating environment for children aged 0–5 years. The Centre is Ofsted registered to provide full day care for 58 children per session, per day.
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
McMillan do not receive any funding towards running and sustaining full day care. However, with hard work, careful monitoring and staff co-operation we have been successful in saving money in various areas in order to continue to be self-maintained and run a sustainable setting. Through regular monitoring and checks we have created a new sustainable budget for the next financial year that incorporates a new staffing structure.
In setting our objectives, looking at sustainability and planning our activities, our trustees have given serious consideration to the Charity Commissions general guidance on public benefit and in particular the advancement of health, education and well-being. With all the activities and events, we provide for the children and their families attending the Centre we aim to ensure that they experience a positive, stimulating and enhanced learning journey.
The Children’s Centre Report
The Centre has continued to be very busy throughout the year with high occupancy levels in place. We have continued to provide high quality resources and activities for the children that attend to ensure they are progressing and achieving. Our Senior Management team have continued to attend varying meetings liaising with multiple external agencies to support children and their families. This year a member of staff supported two families to attain Educational Health Care Plans (EHCP) for their children.
We have strong transition procedures in place for those children moving onto their next educator. We have a growing number of schools we feed to, so staff work hard to ensure all those schools visit the Centre to meet the children and speak to staff about each individual child and their needs. We hold termly parent consultations to share children’s progress and achievements with their family members. We have distributed staff and parent questionnaires to ensure we are continuing to receive up to date feedback which allows senior management to reflect and improve the services we provide.
We celebrate all festivals - Christmas, Eid, Diwali and also other celebrations such as Mother’s Day, Father’s Day, St George’s Day etc. Children also celebrate their birthdays along with other family celebrations i.e. birth of a sibling. Children receive party bags from Nursery. We have held a graduation event for those leavers, celebrated the children’s achievements and sending them our best wishes for the future. We celebrated World Book Day and children dressed up as their favourite book character.
We continue to provide full day care for working parents and also for those returning to education via college or alternative training providers. There is a high demand for the 30-hour funded childcare as well as for the Governments working parent funded hours which was rolled out in September 2024. This role has caused a drop in the demand for day care and a change in the delivery of hours for working and funded parents. We offer places for those eligible families and also have a waiting list. Children with additional needs are fully supported by the whole team and we work closely with the families to ensure we are meeting the child/children’s individual needs at all times. Our SENCO will support staff to ensure any additional support/advice is available.
Within this support close working relations are in place with multiple external agencies where applicable i.e., physiotherapist, health visitor, medical nurse etc. Good dental health is promoted by the staff, which we continue within the rooms through activities, resources, and positive adult role models. Children brush their teeth after lunch every day.
We have also continued to provide placements for work experience students and students who are training in childcare. We also have continued to support two apprentices working with us, one from Shipley College and one from Bradford College that have moved onto their next level of training.
3
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
We have held regular committee meetings (often virtually) and staff meetings. Staff attended inhouse training for safeguarding and Ofsted preparation as well as communication and language courses to aid working with our SEND children. .
Senior staff have offered flexible hours and contracts for staff that have requested it where possible, whilst still meeting the needs of the Centre. This includes requests made when returning from Maternity leave and when individual personal circumstances have changed.
Recruitment continues to be a problem throughout the sector, alongside a financial crisis with underfunding for a child’s place at nursery. .
Ofsted
The Centre had our Ofsted inspection on 17 December 2024. We were very proud of the outcome, maintaining an Outstanding judgement. Senior staff would like to thank the whole team, including our valued committee members for their continual hard work, support and dedication.
(A copy of the report can be found at https://files.ofsted.gov.uk/v1/file/50265990)
Staff and Training
All staff are continually attending training courses/events through the year, and staff have continued access to e-learning.
Students/Work Experience
We have continued to provide work placements for work experience students who are still at school. We also have various students on placement whilst they work towards their qualifications at college. Alongside delivering placements the Centre has undergone health and safety checks from external agencies.
Financial Review
The Centre has continued to concentrate on remaining sustainable and managing tight budgets with the continuing cost of living crises and staffing we have been monitoring budgets to ensure we remain sustainable.
The Centre requires a minimum of three months reserves to carry on the provision in the event of occupancy levels dropping; the reserves levels currently reflect this policy. The Centre holds a redundancy account which has been checked and topped up to ensure it holds enough funds in the event of all staff requiring redundancy payments.
The Centre is vital for the enhancement of children’s pre-school education. Research has shown that in the Centres locality lives one of the country’s largest deprived populations. The continuation of the services the centre offers is vital for the future education of children in this area. The three months reserves level will allow the centre to run for long enough to find a funding source if it is required for the successful continuation of the Centre. Senior Management reviewed the impact the 30 hours roll out had on the Centre, occupancy levels and the number of children accessing day care and found that there was a drop in day care being accessed and a drop in holiday occupancy. There will be a full review of the delivery of the funded hours and supplementary charges the Centre has had to implement.
A small budget will be created to carry out any essential work to ensure we continue to maintain the high standards of the setting and keep children safe..
Fundraising
The Centre has continued fundraising for various causes, mainly focusing on collecting for the local food bank to help the families of the local area.
4
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Community Cohesion
The Centre through their services offer support to varying ethnic backgrounds and offering full day care enables families to return to work. In order to contribute towards community cohesion Margaret McMillan provides opportunities for families of the community from different backgrounds, cultures and nationalities to work study and socialise together. Our Annual General Meeting is a chance for people to meet and socialise with one another. Our Centre enables children, parents, and students to progress and raise their creativity, aspirations and achievements. Our regular work experience placement with Bradford’s Senior Schools gives students a vision of what they would envisage for the future. The Centre will contribute to work with external agencies to support the needs of our families, children, and the local community.
The Building and Future Developments for the Children’s Centre
The Centre and staff continually review plans and needs for the future. The current plan is to review maintenance requirements i.e., shutters, doors, outdoor areas and invest any surplus into the areas that require improvements/work done.
Committee
The Committee would like to thank all the staff for their hard work and for making the Centre a place where children like to come and “Have Fun and Learn”.
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts the trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP 2015 (FRS 102);
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of trustees
Sue Marshall Nasreen Shah Trustee Trustee
Dated: 5 November 2025
5
MARGARET MCMILLAN CHILDREN’S CENTRE
INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF MARGARET MCMILLAN CHILDREN’S CENTRE
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 6 to 13.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination.
It is my responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:-
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(a) which gives me reasonable cause to believe that in any material respect the requirements:-
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(i) to keep accounting records in accordance with section 130 of the 2011 Act; and
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(ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
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have not been met; or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kevin Meddings MAAT
Kevin Meddings Accountancy Services 55 Crowther Avenue Calverley Leeds West Yorkshire LS28 5SA
Dated: 7 November 2025
6
MARGARET MCMILLAN CHILDREN’S CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Designated funds funds Notes £ £ Income Voluntary income 2 514,703 - Investment income 7,887 1,993 Insurance refund - - Equipment rental refund 439 - Total income 523,029 1,993 Expenditure Charitable activities 3 473,483 - Total expenditure 473,483 - Net income/(expenditure)/ net movement in funds 49,546 1,993 Total funds brought forward 657,653 73,673 Total funds carried forward 707,199 75,666 |
Total 2025 £ 514,703 9,880 - 439 525,022 473,483 473,483 51,539 731,326 782,865 |
Total 2024 £ 462,880 11,237 3,505 2,194 479,816 492,831 492,831 (13,015) 744,341 731,326 |
|---|---|---|
7
MARGARET MCMILLAN CHILDREN’S CENTRE
BALANCE SHEET AS AT 31 MARCH 2025
| Designated Unrestricted funds funds £ £ Notes Fixed assets Tangible assets 6 350,528 - Current assets Debtors and prepayments 7 117,105 - Cash at bank and in hand 242,903 75,666 Total assets 710,536 75,666 Creditors: amounts falling due within one year 8 (3,337) - Total assets less current liabilities 707,199 75,666 The funds of the charity Income funds Designated funds - 75,666 Unrestricted funds 707,199 - Total charity funds 707,199 75,666 |
Total 2025 £ 350,528 117,105 318,569 786,202 (3,337) 782,865 75,666 707,199 782,865 |
Total 2024 £ 350,528 112,986 269,073 732,587 (1,261) 731,326 73,673 657,653 731,326 |
|---|---|---|
The accounts were approved by the trustees on 5 November 2025
Sue Marshall Nasreen Shah Trustee Trustee
8
MARGARET MCMILLAN CHILDREN’S CENTRE
STATEMENT OF CASHFLOWS AS AT 31 MARCH 2025
| Note Net cash generated/(used) from operating activities 10 Cashflow from investing activities Interest income Increase/(decrease) in cash equivalents in the year Cash equivalents at the beginning of the year Total cash equivalents at the end of the year |
2025 £ 39,616 9,880 49,496 269,073 318,569 |
2024 £ (44,470) 11,237 (33,233) 302,306 269,073 |
|---|---|---|
9
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
1.1 Basis of preparation
The accounts are prepared under the historical cost convention.
The accounts have been prepared in accordance with 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
Margaret McMillan Children’s Centre meets the definition of a public benefit entity under FRS 102.
Having considered future planned activities and the reserves available to the charity, the trustees are satisfied that the financial statements should be prepared on the going concern basis.
1.2 Incoming resources
Donations and legacies are accounted for when received by the charity. Childcare fees and other income is accounted for on an accruals basis as far as is prudent to do so.
Revenue grants are recognised on receipt, subject to any required conditions being met or services provided.
1.3 Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. These include Governance costs which are those costs associated with meeting the constitutional and statutory requirement of the charity.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:-
Freehold land and buildings not depreciated Fixtures and fittings 5 years straight line Equipment 5 years straight line Computer equipment 3 years straight line
It is the policy of the charity to only capitalise individual items costing in excess of £5,000.
1.5 Leasing and hire purchase commitments
Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease.
10
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
1.6 Pensions
The charity pays contributions into the National Employment Savings Trust (NEST) which is a defined contribution work place scheme. The pension costs charged in the accounts represents the contributions payable during the year.
1.7 Accumulated funds
Unrestricted funds are available to be spent for any of the purposes of the charity.
Designated funds comprise funds which have been set aside, at the discretion of the trustees, for specific purposes. The purpose and use of the designated fund is in respect of potential future redundancy payments.
Restricted funds are subject to specific conditions by donors as to how they may be used.
2 Voluntary income
| Core funding Service level agreements and grants receivable Core funding Unrestricted funds: Full day care fees Sales Milk refunds Fundraising Service level agreements and grants receivable Bradford MDC Early Education Place |
Total 2025 £ 123,803 390,900 514,703 122,484 760 479 80 123,803 390,900 |
Total 2024 £ 170,960 291,920 462,880 169,626 683 586 65 170,960 291,920 |
|---|---|---|
11
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
3 Charitable activities
| Salaries Employers NIC Pension costs Payroll costs Staff training Rates Utilities Telephone Printing, postage and stationery TV licence Repairs, maintenance and refurbishments Waste disposal and cleaning costs Insurance Equipment and materials Equipment rentals Subscriptions and membership fees Trips and activities Uniforms Independent examination DBS checks Refreshments, food, and milk Fundraising Internet, software, and IT support Bank charges |
2025 £ 367,814 24,138 10,673 2,402 216 4,692 9,598 2,620 3,242 169 5,285 7,967 7,349 10,316 1,316 1,744 1,221 1,703 975 336 6,762 130 2,780 35 473,483 |
2024 £ 348,672 21,091 10,174 2,321 533 5,014 9,351 2,580 3,467 158 51,149 6,427 2,701 12,138 1,815 1,649 652 508 975 414 7,744 65 3,146 87 |
|---|---|---|
| 492,831 |
4 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year (2024 – £nil).
We can confirm that there are no related party transactions that require disclosure in the accounts (2024 – none).
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MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
5 Employees
Number of employees
The average monthly number of employees during the year was:-
| Staff Employment costs Wages and salaries Social security costs Pension costs |
2025 Number 18 2025 £ 367,814 24,138 10,673 402,625 |
2024 Number 19 |
|
|---|---|---|---|
| 2024 £ 348,672 21,091 10,174 |
|||
| 379,937 |
Social security costs are after the deduction of the £5,000 employment allowance (2024: £5,000).
There were no employees whose annual emoluments were £60,000 or more.
6 Tangible fixed assets
| Freehold Fixtures Computer Equipment land and and fittings equipment buildings £ £ £ £ Cost At 1 April 2024 And 31 March 2025 350,528 52,372 6,730 18,076 _ Depreciation At 1 April 2024 And At 31 March 2025 - 52,372 6,730 18,076 Net book value At 31 March 2024 And At 31 March 2025 350,528 - - - |
Total £ 427,706 |
|---|---|
| 77,178 350,528 |
13
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
7 Debtors
| 2025 £ Trade debtors 1,231 Prepayments and accrued income 17,223 Monies paid in advance 98,651 117,105 8 Creditors: amounts falling due within one year 2025 £ Accruals 3,337 |
2024 £ 3,191 17,164 92,631 112,986 2024 £ 1,261 |
|---|---|
9 Pension and other post-retirement benefit commitments
The charity pays contributions on behalf of all eligible employees into the National Employment Savings Trust (NEST) which is a defined workplace scheme. No contributions were outstanding at the year end.
10 Reconciliation of net movement in funds to net cashflow from operating activities
| Net movement in funds Deduct interest income (Increase) in debtors Increase/(decrease) in creditors Net cash generated/(used) from operating activities |
2025 £ 51,539 (9,880) (4,119) 2,076 39,616 |
2024 £ (13,015) (11,237) (20,055) (163) (44,470) |
|---|---|---|