Charity number: 1037723
ROBERTSBRIDGE CHILDREN'S SERVICES
UNAUDITED
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
,
ROBERTSBRIDGE CHILDREN'S SERVICES
CONTENTS
| Page | |
|---|---|
| Reference and administrative details ofthe Charity, its Trustees and advisers | 1 |
| Trustees’ report | 2-6 |
| Independent examiner's report | 7 |
| Statement offinancial activities | 8 |
| Balance sheet | 9 |
| Statement of cash flows | 10 |
| Notestothefinancialstatements | 11-24 |
ROBERTSBRIDGE CHILDREN'S SERVICES
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025
Trustees Mrs L J Bassett, Trustee Mrs T Maskell, Trustee Mrs A M Page, Trustee (resigned 1 January 2025) Mr1 P Munday, Trustee Ms F Dulley, Trustee Ms S E Brindle, Chair Mr Z Vice, Trustee
Charity registered number 1037723 Principal office Robertsbridge Children's Services George Hill Robertsbridge East Sussex TN32 5AY Accountants Magee Gammon Chartered Accountants Henwood House Henwood Ashford Kent TN24 8DH
Page 1
ROBERTSBRIDGE CHILDREN'S SERVICES
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees present their annual report together with the financial statements of the Robertsbridge Children's Services for the year from 1 September 2024 to 31 August 2025.
Objectives and activities
a. Policies and objectives
To provide quality and affordable day care and early years’ education for pre-school children. To work in partnership to meet the needs of local families and children.
The Manager and Deputy Manager ensure that the setting complies with revised Ofsted requirements and the new EYFS curriculum.
Training is very much at the heart of the organisation and is valued as shown by a good take up of training opportunities. All new staff have safeguarding training. All Trustees have completed online safeguarding training.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’.
b. Strategies for achieving objectives
Safeguarding and Health and Safety continue to be regular agenda items for Trustee and staff meetings.
The Trustees continue to review and implement an Improvement Plan for the nursery to consider changes in guidance and practices regularly.
c. Activities undertaken to achieve objectives
Practitioners in Caterpillars participated in various training opportunities including Communication & Language and Sensory Play. The Baby Room Network Meetings gave practitioners the opportunity to visit other local nurseries and inspired them with ideas to implement at RCS.
The team continued to work to a high standard under Caroline’s leadership to welcome and settle parents and their children. They supported children’s individual development through observing, assessing and implementing next steps.
Caterpillars’ practitioners adapted daily as necessary to support a team member to complete the Experience Based Route in Early Years to enable her to be a fully qualified practitioner whilst working at RCS.
Children settled well at the start of the new academic year; a flexible approach supported an established routine. Morning briefings and evening evaluations discussing the children’s development continued to be beneficial for practitioners to learn about next steps and how these could be implemented.
Towards the end of the academic year, room planning was changed slightly and displayed in all areas. Squiggle, Letters & Sounds, Balanceability, gardening and outdoor activities successfully continued as before with the timings during the day being adjusted where necessary. Children were able to enjoy fruit and vegetables they had grown themselves for snack. Several parents joined us for Stay & Play sessions.
The practitioners worked well together, observing and supporting each other with a positive approach. SEND children and families with Social Workers were supported by the Manager or Deputy Manager attending meetings as necessary. Steph continued to lead the room and implement the requirements of Integrated Progress Reviews for two year olds successfully. Early Years Pupil Premium funding was discussed with parents and wisely used to support individual children.
At the end of the summer term, a smaller cohort of children transitioned to various local Primary schools. RCS contacted all transitioning schools to offer support.
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ROBERTSBRIDGE CHILDREN'S SERVICES
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Objectives and activities (continued)
d. Main activities undertaken to further the Charity's purposes for the public benefit
Trustees met regularly throughout the year and regular reports and communication continued.
As we approached the new year, the Department for Education announced that Early Years settings would be required to review how they were offering the funded hours to families and included the expansion of funding to 30 hours for children from nine months old. The management team considered various options, held meetings with the Trustees and notified families of the outcome prior to the April 2025 deadline. The changes to hours, charges etc. were to be implemented from September 2025.
Maxine, Heather and Abi commenced their training as Early Years Educators, although for personal reasons, Heather was unable to continue with this. She remains a valuable member of the team supporting the children’s lunch and sleep routines. Yvonne completed the Experience Based Route in Early Years, mentored and assessed by me, to gain recognition as a qualified practitioner whilst employed at RCS. Wendy and Chrissie attended the Early Years Conference.
Natasha and Tracey attended the Safeguarding Conference. Wendy and Tracey attended a Nursery World Exchange and Tracey attended training to support wellbeing. Other training attended covered various topics for children aged 0-2 years as well as Network Meetings for Inclusion, Safeguarding, Trustees & Managers.
We joined the police-initiated Operation Encompass as part of our safeguarding requirements.
Achievements and performance
a. Main achievements of the Charity
During the spring term an Early Years Advisor conducted an audit and completed a Learning Walk with the Deputy Manager in preparation for an Ofsted inspection. At the end of July 2025, Ofsted inspected and the ‘Outstanding’ grade held for the last 18 years was maintained.
The charity continues to formalise supervisions and joint observations for staff and attendees of the nursery.
Following repairs to the canopy last year, additional drainage to the front garden to assist with water run-off from the roof was completed at a cost of £3,420. We also upgraded the staff uniforms and purchased a Community Playthings bridge as part of enhancements to the Butterflies garden.
The charity has an Ethos and Vision Statement for the seiting.
b. Fundraising activities and income generation
Fundraising income has been generated by a Christmas Draw and these funds were used to purchase additional play resources. Other income is generated by parental fees and Early Years Education Entitlement funding. EYEE income has increased significantly this year due to the expansion of the 15 and 30 hour funding for two year-olds and nine month-olds.
c. Investment policy and performance
Reserves are retained across four bank accounts, total income on investments for the year was £4,665.
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ROBERTSBRIDGE CHILDREN'S SERVICES
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The Trustees consider that free reserves should be at least three months’ revenue expenditure with every intention of achieving a further three months to provide for unanticipated shortfalls in income. A total 6-month reserves are an ongoing goal.
The calculation of the required level or reserves is an integral part of the project’s future planning procedure. It should consider;
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Anticipated income and expenditure being different from the budget.
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Project work being different from that at the planning procedure.
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Unexpected organisational commitments.
c. Principal risks and uncertainties
The Trustees oversee the risks faced throughout the year. Risks are identified, assessed and managed. Trustees are satisfied that measures are in place to mitigate exposure to the major risks. Risks addressed this year have included:
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. Staff retention — this has been managed by an increase in salaries, wellbeing days, Christmas payment, exceptional end of year bonus payment, summer meal, ongoing training.
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. Another nursery opening locally — it was assessed that due to its location and to our level of bookings and waiting list for spaces, that there would be limited impact.
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. Reputation — our reputation is managed by stringent safeguarding and recruitment procedures, CPD for all staff and close communication with families and professional partners.
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. Financial — The Trustees meet regularly to review finances and to consider the impact of changes to Government funding for 2 year-olds and 9 month-olds. They also reviewed how to address the increases to the National Minimum Wage and the changes to National Insurance levels.
d. Principal funding
Parental fees (54.3%) and Government funded Early Years Education Entitlement (43.5%) make up the majority of all income.
Page 4
ROBERTSBRIDGE CHILDREN'S SERVICES
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
e. Financial Review
Fee income showed an increase of 16.9% against 2023-24. Parental fee rates were increased from September 2024 to anticipate the increases in payroll that would be necessary from April 2025. This was another year of uncertain financial forecasting due to the rollout of extended government funding from the age of nine months. It was challenging to forecast which families would access the extended funding and how many hours they would take up. Further changes to government restrictions on how funded hours could be offered took effect from April 2025 and were introduced at short notice. As a result, calculations for changes to how the charity would offer funded places from September 2025 onwards had to be made and these decisions communicated quickly to parenis in April/May once the forecast had been calculated. There was a higher uptake of funding due to families individual eligibility, particularly those from nine months old who attract a higher rate of government funding which had a significant impact on income levels, leading to a surplus of £44,794 for the year.
Investment income increased due to reserve funds having been placed in higher interest accounts across the full year.
Staffing costs increased by 12.6%, mainly due to the increase in the NLW effective April 25 and the increase in National Insurance at the same point. The Trustees agreed that it is vital to our high-quality provision that we retain the experienced, well-trained team that we have, so pay increases were awarded across the board and on an exceptional basis, staff bonuses were paid in August. Other costs year on year were marginally reduced.
Looking forward to the 2025-26 year, we know that the proportion of funded hours has shifted significantly towards more funded by the government (43.5%) rather than paid directly by parents (54.3%), so it will be important to ensure that the business model adapts appropriately if government rates do not keep pace with cost increases in the future.
Structure, governance and management
a. Constitution
Robertsbridge Children's Services is a registered charity, number 1037723, and is constituted under a Trust deed.
Policies and contracts have been reviewed and updated. Trustees have reviewed the Constitution.
RCS has put in reserves sufficient funding to provide at least three months of operation, but ideally six months.
All risk assessments are reviewed annually.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Trustees are appointed by existing Trustees.
Trustees receive guidance and information on the duties and responsibilities of being a Trustee.
c. Organisational structure and decision-making policies
The Trustees and Manager make decisions on behalf of the Charity.
18 staff are employed including a Manager and Deputy Manager, Bursar, Room Leaders, Practitioners and a cleaner
Page 5
ROBERTSBRIDGE CHILDREN'S SERVICES
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Structure, governance and management (continued)
d. Pay policy for key management personnel
The Trustees review pay at least annually and set the pay levels for management and staff.
e. Trustees’ indemnities
Robertsbridge Children’s Services hold Charity Trustees Management Liability insurance.
Plans for future periods
The Trustees will discuss and agree designation of funds for replacing the current building which is beyond its original 15 year lifespan.
Statement of Trustees’ responsibilities
The Trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, 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 of the Charities SORP (FRS 102);
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e make judgments and accounting estimates that are reasonable and prudent;
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° state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
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Approved by-erder of the members of the board of Trustees and signed on their behalf by:
Gz .
“as OYrR ha secayeeseees
(Chair of Trustees)
Date: IZ /u /15
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Page 6
ROBERTSBRIDGE CHILDREN'S SERVICES
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
Independent examiner's report to the Trustees of Robertsbridge Children's Services (‘the Charity’)
We report to the charity Trustees on our examination of the accounts of the Charity for the year ended 31 August 2025.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
We report in respect of our examination of the Charity's accounts carried out under section 145 of the 2017 Act and in carrying out our examination we have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 20114 Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our work has been undertaken so that we might state to the Charity's Trustees those matters we are required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for our work or for this report.
Signed: k JACfr, Dated: 4 NovEMEie 262°
Roland Parry FCA
Magee Gammon
Chartered Accountants Henwood House Henwood Ashford Kent TN24 8DH
Page 7
ROBERTSBRIDGE CHILDREN'S SERVICES
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2025 | 2025 | 2025 | 2024 | ||
| Note | |||||
| Income from: | |||||
| Donations and legacies | 3 | 1,581 | 5,925 | 7,506 | 2,584 |
| Charitable activities | 4 | 539,382 | - | 539,382 | 461,285 |
| Investments | 5 | 4,665 | - | 4,665 | 3,820 |
| Total income | 545,628 | 5,925 | 551,553 | 467,689 | |
| Expenditure on: | |||||
| Raising funds | 20 | - | 20 | 20 | |
| Charitable activities | 6 | 500,814 | 5,925 | 506,739 | 460,683 |
| Total expenditure | 500,834 | 5,925 | 506,759 | 460,703 | |
| Netmovement in funds | 44,794 | - | 44,794 | 6,986 | |
| Reconciliation offunds: | |||||
| Total funds brought forward | 552,156 | - | §52,156 | 545,170 | |
| Net movement in funds | 44,794 | - | 44,794 | 6,986 | |
| Totalfundscarriedforward | 596,950 | - | 596,950 | 552,156 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 24 form part of these financial statements.
Page 8
ROBERTSBRIDGE CHILDREN'S SERVICES
BALANCE SHEET AS AT 31 AUGUST 2025
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||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|Note|
|Fixed|assets|
|Tangible|assets|11|286,126|305,972|
|Current|assets|
|Debtors|12|2,257|1,813|
|Cash|at|bank and|in|hand|338,728|262,370|
|340,985|264,183|
|Creditors:|amounts|falling|due|within|one|
|year|13|(30,161)|(17,999)|
|Net current assets|310,824|246,184|
|Total|net|assets|596,950|552,156|
|Charity|funds|
|Restricted|funds|15|-|-|
|Unrestricted|funds|15|596,950|552, 156|
|Total funds|596,950|552,156|
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The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Ms S E Brindle (Chair of Trustees) _ Date: [2,/, / 24
The notes on pages 11 to 24 form part of these financial statements.
Page 9
ROBERTSBRIDGE CHILDREN'S SERVICES
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Cash|flows|from|operating|activities|
|Net|cash|used|in|operating|activities|73,367|12,815|
|Cash|flows|from|investing|activities|
|Dividends,|interests|and|rents|from|investments|4,665|3,820|
|Purchase|of tangible|fixed|assets|(1,674)|(654)|
|Net|cash|provided|by|investing|activities|2,991|3,166|
|Cash|flows|from|financing|activities|
|Net|cash|provided|by|financing|activities|-|-|
|Change|in|cash|and|cash|equivalents|in|the year|76,358|15,981|
|Cash|and|cash|equivalents|at the|beginning|of the|year|262,370|246,389|
|Cash|and|cash|equivalents|at the|end|of the year|338,728|262,370|
|The|notes|on|pages|11|to 24|form|part|of these|financial|statements|
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Page 10
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
- General information
Robertsbridge Children's Services is a Charity registered under charity number 1037723. The principal place of operation is George Hill, Robertsbridge, TN32 5AY.
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Accounting policies
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2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from _[the][Charities][(Accounts][and][Reports)][Regulations][2008][only][to][the][extent][required][to][provide][a][‘true] and fair’ view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Robertsbridge Children's Services meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs. and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 11
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. Accounting policies (continued)
2.4 Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £100 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Freehold property - 5% Plant and machinery - 25% Solar panels - 5%
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Page 12
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. Accounting policies (continued)
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
3. Income from donations and legacies
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2025 | 2025 | 2025 | |
| Donations | 999 | ~ | 999 |
| Non-government grants | - | 500 | 500 |
| Government grants | ~ | 5,425 | §,425 |
| Fundraising | §82 | - | 582 |
| 1,581 | 5,925 | 7,506 | |
| Unrestricted | Restricted | Total | |
| funds | funds | funds | |
| 2024 | 2024 | 2024 | |
| Donations | 1,383 | - | 1,383 |
| Government grants | - | 200 | 200 |
| Fundraising | 1,001 | - | 1,001 |
| 2,384 | 200 | 2,584 |
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ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. Income from charitable activities
| Unrestricted | Total | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2025 | ||
| Education services | 539,382 | 539,382 | |
| Unrestricted | Total | ||
| funds | funds | ||
| 2024 | 2024 | ||
| Education services | 461,285 | 461,285 | |
| 5. | Investment income | ||
| Unrestricted | Total | ||
| funds | funds | ||
| 2025 | 2025 | ||
| Interest received | 4,665 | 4,665 | |
| Unrestricted | Total | ||
| funds | funds | ||
| 2024 | 2024 | ||
| Interestreceived | 3,820 | 3,820 |
Page 14
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| funds | funds | Total | ||
| 2025 | 2025 | 2025 | ||
| Education services | 500,814 | 5,925 | 506,739 | |
| Unrestricted | Restricted | |||
| funds | funds | Total | ||
| 2024 | 2024 | 2024 | ||
| Education services | 460,483 | 200 | 460,683 | |
| Summary by expenditure type | ||||
| Staffcosts | Depreciation | Othercosts | Total | |
| 2025 | 2025 | 2025 | 2025 | |
| Charitable activity | 417,484 | 21,520 | 67,735 | 506,739 |
| Staffcosts | Depreciation | Othercosts | Total | |
| 2024 | 2024 | 2024 | 2024 | |
| Charitable activity | 370,638 | 21,663 | 68,382 | 460,683 |
| Analysis ofexpenditure by activities | ||||
| Activities | ||||
| undertaken directly |
Support costs |
Total funds |
||
| 2025 | 2025 | 2025 | ||
| Educationservices | 505,449 | 1,290 | 506,739 |
7. Analysis of expenditure by activities
Page 15
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. Analysis of expenditure by activities (continued)
| Activities | ||||
|---|---|---|---|---|
| undertaken directly |
Support costs |
Total funds |
||
| 2024 | 2024 | 2024 | ||
| Education | services | 459,489 | 1,194 | 460,683 |
Analysis of direct costs
| Total | Total | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| Staff costs | 417,484 | 370,638 |
| Depreciation | 21,520 | 21,663 |
| Training | 1,763 | 1,757 |
| Refreshments | 2,047 | 1,547 |
| Catering costs | 17,505 | 18,454 |
| Insurance, membership and inspection fees | 2,471 | 2,645 |
| Resources | 10,813 | 9,613 |
| Staff uniforms | 2,505 | - |
| Repairs and cleaning | 8,893 | 12,745 |
| Utilities | 13,719 | 10,994 |
| Sundry expenses | 379 | 603 |
| Administrative expenses | 5,694 | 7,397 |
| Bank charges | 515 | 533 |
| Professional fees | - | 900 |
| Travelling | 141 | - |
| 505,449 | 459,489 |
Analysis of support costs
| Total | Total | |||
|---|---|---|---|---|
| funds | funds | |||
| 2025 | 2024 | |||
| Independent | examiner's | fees | 1,290 | 1,194 |
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ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. Independent examiner's remuneration
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Fees|payable|to|the|Charity's|independent examiner|for the|independent|
|examination|of the|Charity's|annual|accounts|1,290|1,194|
----- End of picture text -----
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|9.|Staff|costs|
|2025|2024|
|Wages|and|salaries|381,178|342,183|
|Social|security|costs|26,672|22,246|
|Contribution|to|defined|contribution|pension|schemes|9,634|6,209|
|417,484|370,638|
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The average number of persons employed by the Charity during the year was as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|No.|No.|
|Staff|18|18|
|The|average|headcount|expressed|as|full-time|equivalents was:|
|2025|2024|
|No.|No.|
|Employees|11|11|
----- End of picture text -----
No employee received remuneration amounting to more than £60,000 in either year.
10. Trustees' remuneration and expenses
During the year, one Trustee has been paid remuneration from employment with the charity. The value of Trustees’ remuneration and other benefits was as follows:
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||||||
|---|---|---|---|---|
|2025|2024|
|Mrs T|Maskell|Remuneration|43,122|35,468|
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During the year ended 31 August 2025, no Trustee expenses have been incurred (2024 - ENIL).
Page 17
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. Tangible fixed assets
| Freehold | Plant and | |||
|---|---|---|---|---|
| property | machinery | Total | ||
| Cost or valuation | ||||
| At 1 September2024 | 394,763 | 96,478 | 491,241 | |
| Additions | - | 1,674 | 1,674 | |
| At 31 August 2025 | 394,763 | 98,152 | 492,915 | |
| Depreciation | ||||
| At 1 September2024 | 116,882 | 68,387 | 185,269 | |
| Charge forthe year | 19,739 | 1,781 | 21,520 | |
| At 31 August 2025 | 136,621 | 70,168 | 206,789 | |
| Net book value | ||||
| At 31 August 2025 | 258,142 | 27,984 | 286,126 | |
| At31 August2024 | 277,881 | 28,091 | 305,972 | |
| 12. | Debtors | |||
| 2025 | 2024 | |||
| Due within one year | ||||
| Trade debtors | §2 | 153 | ||
| Other debtors | 50 | - | ||
| Prepayments and accrued income | 2,155 | 1,660 | ||
| 2,257 | 1,813 |
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ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
13. Creditors: Amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| Trade creditors | 1,104 | 983 |
| Othertaxation and social security | 14,143 | 681 |
| Other creditors | 22 | 1,200 |
| Accruals and deferred income | 14,892 | 15,135 |
| 30,161 | 17,999 |
14. Financial instruments
| 2025 | 2024 | |
|---|---|---|
| Financial assets | ||
| Financial assets measured at fair value through income and expenditure | 338,728 | 262,370 |
| 2025 | 2024 | |
| Financial liabilities | ||
| Otherfinancial liabilities measured at fairvalue through income and | ||
| expenditure | 1,104 | 983 |
Financial assets measured at fair value through income and expenditure comprise cash at hand and in bank.
Other financial liabilities measured at fair value through income and expenditure comprise of trade creditors.
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ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
15. Statement of funds
Statement of funds - current year
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Balance|at|
|Balance|at|1|31|August|
|September|2025|
|2024|Income|Expenditure|
|Unrestricted|funds|
|General|Funds|-|all funds|552,156|545,628|(500,834)|596,950|
|Restricted|funds|
|Tesco|-|500|(500)|-|
|East|Sussex|County|Council|-|4,925|(4,925)|-|
|Apprenticeship|Grant|-|500|(500)|-|
|-|5,925|(5,925)|-|
|Total|of funds|552,156|§51,553|(506,759)|596,950|
|Statement|of funds|-|prior year|
|Balance|at|Balance|at|
|1|September|37|August|
|2023|Income|Expenditure|2024|
|Unrestricted|funds|
|General|funds|545,170|467,489|(460,503)|552,156|
|Restricted|funds|
|East Sussex County|Council|-|200|(200)|-|
|Total|of funds|545,170|467,689|(460,703)|552,156|
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Page 20
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
16. Restricted Funds
East Sussex County Council
The grant received in the current financial year was an expansion grant to target extra costs involved in delivering the final phase of the expansion of funded hours and was fully utilised in the year.
The grant received in the previous financial year from East Sussex County Council was provided towards the purchase of an Outlast Tunnel. This was fully utilised in the year of receipt.
Tesco
The grant was received and utilised towards outdoor health and wellbeing.
Apprenticeship Grant
The grant was received and utilised towards the cost of employing an apprentice.
Page 21
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
17. Summary of funds
Summary of funds - current year
| Balance at | ||||
|---|---|---|---|---|
| Balance at 1 | 31 August | |||
| September | 2025 | |||
| 2024 | Income | Expenditure | ||
| Generalfunds | 552,156 | 545,628 | (500,834) | 596,950 |
| Restricted funds | - | 5,925 | (5,925) | - |
| 552,156 | 551,553 | (506,759) | 596,950 | |
| Summary offunds - prioryear | ||||
| Balance at | ||||
| Balance at | 31 August | |||
| 1 September | 2024 | |||
| 2023 | Income | Expenditure | ||
| General funds | 545,170 | 467,489 | (460,503) | 552, 156 |
| Restricted funds | - | 200 | (200) | - |
| 545,170 | 467,689 | (460,703) | 552,156 |
Page 22
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
18. Analysis of net assets between funds
Analysis of net assets between funds - current year
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Tota!|
|funds|funds|
|2025|2025|
|Tangible|fixed|assets|286,126|286,126|
|Current|assets|340,985|340,985|
|Creditors|due|within|one|year|(30,161)|(30,161)|
|Total|596,950|596,950|
|Analysis|of|net|assets|between|funds|-|prior year|
|Unrestricted|Total|
|funds|funds|
|2024|2024|
|Tangible|fixed|assets|305,972|305,972|
|Current|assets|264,|183|264,183|
|Creditors|due|within|one|year|(17,999)|(17,999)|
|Total|552, 156|552,156|
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- Reconciliation of net movement in funds to net cash flow from operating activities
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Net|income|for the year|(as|per Statement of Financial|Activities)|44,794|6,986|
|Adjustments|for:|
|Depreciation|charges|21,520|21,663|
|Dividends,|interests|and|rents|from|investments|(4,665)|(3,820)|
|Decrease/(increase)|in|debtors|(444)|390|
|Increase/(decrease)|in|creditors|12,162|(12,404)|
|Net cash|provided|by|operating|activities|73,367|12,815|
----- End of picture text -----
Page 23
ROBERTSBRIDGE CHILDREN'S SERVICES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
20. Analysis of cash and cash equivalents
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||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|Cash|in|hand|338,728|262,370|
|Total|cash|and|cash|equivalents|338,728|262,370|
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- Analysis of changes in net debt
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|At1|
|September|At 31|
|2024|Cash|flows|August|2025|
|Cash|at|bank|and|in|hand|262,370|76,358|338,728|
|262,370|76,358|338,728|
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22. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £9,634 (2024 - £6,209). Contributions of ENil (2024 - £1,200) were payable to the fund at the balance sheet date.
23. Related party transactions
Included in repairs is a total sum of £615 (2024 - £350) paid to members of Mrs T Maskell's immediate family.
There were no further transaction with related parties in the year (2024 - none).
Page 24