Gayton Goslin￿ AGM 2024- Finance Sumrnary Account balances: Savings- 0111)4124 £81.695.96 Main- 01/04124 £82.832.15 Fundraising- 10123 £14,468.38 Major Purchases- New furniture for the new room. outside storage shed, fridge freezer, dishwasher. washing machines etc. Rent on building. Staff recruitment: Julia, Amy, Rose and Angela Setting places: Now at maximum capacity in terms of staff to children ratios With a growing wathng list showing how popularthe new setting has become. Fee5: One smaS1 annual increase only last year 1£ 4.20 to £ 4.75- total of 55p113% increase) Debts: Few debts which have now been passed to external debt collection agency Fundraising: Various activities over last year Summerfete- £1273 Trifles £74 Easter bakes £36 Various cake and biscuit sales (thank you to the staff for making/doing these) Mini raffles / Christmas sponsorlraffle / Xmas phot05 etc Fund5 raised used to help provide &(ra toys and resources for the children due to the addition?1 space acquired within the new sethng. Summary In general, expenses have increased as expected, partly due to the increased cost of Itving but also due to the move to the new setknng. The move has meant zn increase in place numbers and thus resources required. but also the addition of the extra room has meant a signifitant int￿8$e in our generdl consumable spend. We are still settling into the new setting and will still need to allow for additr.onal expenses as we continue to do so. However, when compared year on year, accounts have remained relatively stable and should be able to provide a bufferfor any unexpected expenses/times of low income etc. Overall. a really positive year conssdering the move to the new sethng and the challenges of the current financial climate and we remain in a secure position moving forwards. Gayton Goslings AGM 2024- Finance Summary Account balances: Savings- 01/04124 £81,695.96 Main- 01104124 £82,832.15 Fundraising- 10123 £14,468.38 Major Purchases: New furniture for the new room, outside storage shed, fridge freezer. dishwasher, washing machines etc. Rent on building. stsff recruitment: Julia, Amy, Rose and Angela Sethng places: Now at maximum tspacity in terms of stsff to children ratios wtth a growing waiting 51st showing how popular the new sethng hès become. Fees". One small annu?1 increase only18St year 1£ 4.20 to £ 4.75- total of 55pl13% inc￿8Sel Debts: Few debts which have now been passed to external debt collection agency Fundrdising: Various athvities over l?5t year Summer fete- £1273 Trifles £74 Easter bakes £36 Various cake and biscu&t sales (thank you to the staff for making/doing these) Mini raffles / Christmas sponsorlraffle / Xmas photos etc Funds raised used to help provide eKtrd toys and resources for the children due to the additional space acquired within the new sethng. Summary In general, expenses have increased as expectedi partly due to the increased c05t of living bLrt also due to the move to the new setting. The move has meant an increase in place numbers and thLSS resources required. but a15Q the addition of the extra room has meant a significant increase in our general consumable spend. We are str"Il settling into the new setting and will still need to allow for additron31 expenses as we continue to do so. However, when compared year on year, accoijnts have remained relatively stable and should be able to provide 3 buffer for any unexpected expenses/times of low income etc. Overall, a really positive year considering the rnove to the new setting and the challenges of the current financial climate and we remain in a secure positr.on moving forwards. GAYfoN GOSUNGS DAY CARE CENTRE TRusfEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 Charity Registration Number.. 1039558 GAYfoN GOSLINGS DAY CARE CENTRE LEGAL AND ADMINISTRATIVE DETAILS Registered Charity No.. 1039558 Addre$5es: 82 Springvale Gayton King'5 Lynn Norfolk PE32 IQZ Telephone.. 01553 636606 V Kempley M Yeoman N Harmer L Harwood - Bird M Mace J Rose- Chair (Appointed 24 February 2D261 N Lonsd31e (Appointed 13 July 20251 V Pinto (Appointed 26 October 2024 Adams- Secretary {Appointed 21 October 20241 E Sandle (Appointed 04 lune 20241 Independent Examiner: Hayhow and Co Chartered Certrfied Accountants & Business Advisor5 19 King Street King's Lynn Norfolk PE30 IHB Page I GAYTON GOSUNGS DAY CARE CENTRE TRUSTEES REPORT MAJOR RISKS The main risk experienced by the charity is the competition fmm other nu￿ery and childcare services in the area. This is closely monitored and action put in place where necessary to protect against the impact on the charity- STATEMENT OF RESPONSIBILITIES OF TRUSTEES The trustees are responsible for preparing the Trustees, Annual 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 charitles in England and Wales requires the trurtees to prepare financial statements 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 resour¢e5 of the charity for that period. In preparing these financial statements, the trustees are required to- select Sultable accounting policies and then apply them con51Stently observe the mèthods and principles in the Charities SORP make judgements and estimates that are reasonable and prudent state whether applicable accounting standard5 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unle55 tt 15 inappropriate to The Trustees are responsible for maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial p051tion of the charity and to enable them to ensure that the financial statements comply wtth the Charities Act 2011, the applicable Charitie5 (Accounts and Reports) RegulatSons. 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. Signed on behalf of the Trustees on .....................-................... J Rose Chair Page 3 GAYTON GOSLINGS DAY CARE CENTRE BAL4NCE SHEFr YEAR ENDED 31 AUGUST 2025 Notes 2025 2024 FIXED Assyr Tangible Fixed Assets 8.526 10.517 CURRENT ASSETS Debtors Cash at bank and In hand L149 244,624 2,828 194,129 245,073 196,957 CREDrroRS Amounts falling due within one year 4.963 1.686 ENT ASSErs 240.110 195,271 N￿AsSEr5 248,636 205,788 FUNDS Unrestrirted Restricted li Ila 246,636 2,000 203,788 2.000 TOTAL FUND5 248.636 205,788 Approved by the Board of TrustÈÈs on ..........................-............... and signed on its behalf by: J Ruse Chair Page 5 GAYfoN GOSLINGS DAY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 2.2 Fund Accounting General funds are unrestricted which are available for use at the discretion of the trustees in furtherance Df general objectives of the charity and which have not been designated for other purposes. Restricted fund5 are funds whlch are to used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purpose5. The cost of raising and administering Such fund5 are charged 3gain5t the specific fund. The aim and use of each restricted fund is set out in the note5 to the financi31 statements. 2.3 Resources Expended All expenditure is included on an accruals basis and 15 recognised when there is legal or constructive obligations to pay for expenditure. The charity is not registered for VAT and accordingly expenditure ts shown gross of irrecoverable VAT. Expenses are apportioned where necessary. Fundraising costs are thtr5e incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of charitable activities. Support costs are those costs incurred directly in respect of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity. 2.4 Tangible Fijted Assets and Depreciation Individual assets C05ting £100 or more are c3pitali5ed at ¢0St. Depreciation is calculated to write off the costs of each asset over its estimated useful life Freehold13nd Freehold buildings Equipment 2Yo Straight line basis 25% reducing balance basis Page 7 GA￿ON G05UNG5 DAY CARE CENTRE NOTES TO THE FINANCIAL sfATEMENTS YEAR ENDED 31 AUGUST2025 Restritted Unrestrirted 2025 2025 Total 2025 Total 2024 4. tharitÈable Activities Wages. Salaries and Staff Training Staff Pension Costs DBS Printin& Postage and Ststionèry Consumables Rent Rates Hèat, light and power Repairs and renewals Staff entertaining Trèdè subscriptions Insurance Advertising Telephone and Fax Computer Costs Legal and professional fe Depreciation Sundry expenses Bank chargès LÈ3sinE Payments Accountancv 11,339 206,687 3,564 273 loo 11,063 14.593 1,986 4,549 10,166 328 1.384 1,792 625 2,144 1.104 218,026 3,564 273 loo 11,063 14,593 1,986 4,549 10,166 328 1.384 1,792 625 2,144 I,ICk4 195,791 3,023 1.127 8,324 16,667 1,094 4,919 iio 1,360 1,397 638 2,011 324 200 3,499 789 440 3,848 2,835 957 419 4,960 1.280 2,835 957 419 4,960 1,280 11,339 270,810 282,149 245.562 Restricted Unrestricted 2025 2025 Total 2025 Total 2024 5. Governance Costs Independent Examinatlon 1,062 1,062 2,061 Page 9 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GAYTON GOSLINGS DAY CARE CENTRE YEAR ENDED 31 AUGUST 2025 I report on the accounts of the Trust for the year ended 31 August 2025, which are Set out on pag￿ I to 11. This report is made solely to the charl￿$ trustees, a5 a body, in accordancè with section 154 of the Charities Act. My independent examinerfs work has beèn undertaken so that I might state to the charivs trustees those matters l am required to state to them in 3n independent examinerfs report and for no other purpose. TO thè fullest ÈxtÈnt permitted by law. I do not accept or assume responsibility to anyone other than thé charity, the charity's rnembers as a body and thÉ charivs trustees as a body for my independent examinerf5 work, for this report, orfor the opinions I have formed. Respective Responsibilities of trustèes and examiner The charity's trustees are responsible for the preparatic*n of thÈ actC•uAts. The charity's tmstees ¢c>nsiderthat an audit is not required forthis year under section 144 of the Charities Act 20111'the Charitie5 Act'l and that an indepÈndent examination 45 needed. tt is my responsibility to= examine the accounts under section 145 of the Charities A¢t,' to follow the procedures laid down in the general Direction5 given by the Charity Commlssion lunder se¢titrn 14515llbl ctf the Charities Act,. and - to state whether particular matters have come to my attention. Ba515 of Fndependent examine¢5 report My Éxamination was carried out in aCcordall￿ with the general Direction5 given bythe Charity C¢mmission. An examinatlDn includes 8 review of the accpunting record5 kept by the charity and 3 comparison of the accounts p￿sented with thosè records. It a150 include5 considetstlon of any unusual items or disclosures in the accounts. and seeking èxplanations from you as trustees concerning any such matters. The procedures undert3ken do not provide all the evidence that would be required in an audit and Consequently no opinion 15 given 35 to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Page 13 GAYfoN GOSLINGS DAY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 8. Debtors 2025 2024 Prepayments Taxes and social security costs 449 2,032 795 449 2,827 9. CTedÉtors-Amounts Falllng DLse within One Year 2025 2023 Pension fund Taxes and SDci31 security costs AccrLtals and defer￿d incorne li 3,181 1,782 1,675 4363 1.686 10. Analysis of Net Assets between Funds Restritted General Funds Funds Total 8,526 8,526 13,339 231,734 245,D73 4,963 4,963 Tangiblè fixèd assets Current assets Current liabilities 13.339 235,297 248,636 Page 11 Independent examination letter of representation To.. Ke7ia Benefr Indep￿entRy3]))J￿0llb￿of Hayhow & Co The followingrepT¢sentstioDS ?￿rnade olltbe basis of euquiries ofmallagementand stsff withrel¢vant knowledge and exp￿i¢ll￿ such as we considernecessary in Connection Mryth yow independe￿ exaroination of Gayton Go$kngs Day Care Centre financial statements forthe Y￿ ended 31 Augost 2025. These enquiiies haveincluded iuwection of supwrting Lknumentation where appropriate and are sufficientto satisfy outselves that w¢ can tllake eaeh of the folloThingreprcsentatioDS. Allrepresentatiots are made ts the best of ￿￿knOW1edge andbelief. General l. We acknowledge that the worktttformedby youis substzntiaIly less in scop¢ than an auditperfollned in accor(lauce with Interr)￿iOnal Standards on Auditing (UK) 2nd thatyou do notexpre5s an audit OPiDiOn. 2 We Confi￿th2tthe ¢lDEitable ¢ompany qua]ifies ITh accordao¢¢ vlith the eonditioJs setoutitLchapt¢r i ofpart 15 of tbe CoD]panies Act 2006. 3. We confim¥that Gaston Goslings Daycare Centre waq entitltyj to exeJ¥tionundersectTon 144 ofthe CJ]aTitie5 Act 2011 the requirement to have its fJ]]ancial ststetllents fortbe fjt)￿clal Ye￿ en(kd 31 Augugt 2025 autht 4. We have fj]lfilled ourrespoDsibi]ities 9s1ntstee5 as set Out)ntbetern￿ ofyour enKdgement letter dats￿ undeTthc Cknities Act2011 fDrpwarirJ£ financial ststements ill accordance ￿rytb aPp￿"¢able law and UryTt¢d KingdomAccouniing Standards (UnitedKingdonL GeneTrlly Accepted Accowiting Practice), fw b¢ing satisfiedtbat they give a tntr arLd fait view I￿a for 5. All the trdmsa¢tion5 uudertakenby th¢ d)arityhavebeenproperlyEefithJ andw)rdedin the accL)unting r¢cords. 6. All the a¢couotillgThords have been made a￿lIable to you foTthc pwpose ofyourindeptht exami￿tily￿ Wehave providedyouwith mrestricted access to all appr￿1atepeISoJjS uqtbintbe clwity, al￿With all otherTeconq8 andrelated information requestcd including minutss of all m3nL￿eMent2lld trustee meetings and correspondence with The Cbarity Commi￿i0￿. 7. The finaueial ststements aTe free ofmaterial migstatements, including omissions. 8. The effects ofunC0ll￿tal n)iSgiatemeDts are iD)makn&lbo￿]DdI11dllanyalld in total. Assets and Iiabilities 9. The charityhas satisfactory title to all ￿ets tbere 8reno liens or encumbrances onthe chatity's assets, except forthose tI￿t aT¢ di5closedin the notes to the fiuancial statements. 10. All actu￿ liabilsties, contingent iiabilities andgumtees givents tbitdparties haVebeenT￿￿£ or disclossj as appropiiate. 11. We have no plans or intentiors tbatlluymaterially alterthe carryiugvalue where relewL tbe fair v8Jue Accoulltillg eslijnates 12. The meth￿, data SI￿11fiCant&$suty1Olls usedbyus inmakills 2CCOUntiug estiEXLates, andtheirrelkt￿l diselosur4 are appropiiateto aclll.eve T￿OgnItiOj￿ measLrnentaDd disciosutethatis Thsonable inthe cont&Yt of the app]icable fiDallcial Legal claims 14. Wehave disclosedto you all ¢laims in ￿nn￿lIOn￿7th litigation thath&￿Ebe￿ or are eX￿Oteato Ee, receiv&1 and such mattery as approp[ia￿ have been properly accounted for Èjjd di￿lOSed in the stttements. Law5 and regulations 15. Wc have disclosedto YOU all kttowttitist20¢es of non￿lIanCe or suSpe¢tednon￿mp]1attce witb law$ 2lldT¢gulations wbose effects sbouldbe ¢onsÈdcredwhenpreparingthe fffjanCI￿ statements. Related parties 16. Rdated P8tyrelationsbips attd trau$8¢tioDs havebeen appropIiately accollErted for and disclosed in the fmancial 8tstements. We have disclosed tob youall Telev￿nt inforLll8tAon concerning suchrelationsbws andtransactiODS and are not 2W2re of ally Other atters thch require disc105llre in order to collwIy￿7th legislative al￿ accoiillting standards tequtremeo Subsequent events 17. All events thsequejrtto the d￿e ofthe frAn¢iai statements whiohrequire adjustmeot OT (tisclosure have beenproperly aCco￿tted forand disclosed. Independent examination letter of representation To.. KeriaBenefer Indet*th Ex2nJiner on beldf of HaY]￿W & Co 7he following repres￿tatiO]jS aremade ontheba8is of enqu￿1¢5 ofmana.(rment wd staff￿t￿TeleVallt ImowI￿ge and cxperieThce such as we ¢onsidernec&ssary in connection￿1￿YoUr indCp¢ndentttam￿aIloD of Gawon Goslings Daycare Centre financial statements hrthe year ended 31 Augijst 2025. These enquiiies ])ave ineludgj insp¢Gtim of 8UPPC>rting doe￿￿enta￿on where 4)propriate and a￿ suffiaentto sAti9fy ourselves that we canmake each of tbe follo￿%￿ngrepresentstiolls. All r¢pr¢8elltstions are 7nade to the best ofourknowledgB andbelief. General l. We acknowledge that tbe WOTk perfollned by youis substantially less in scope th3n an auditperfomied in ac¢ordancewith Tnternational Stsnthds on Authijng (UK) a￿a that you do not exprcss ￿ audit opinion. 2 We co)]fftm that the charitable company qU￿lfie$ as in accordance the conditions set outin cbapter l of part 15 of the Comp￿1¢$ Act 20[￿. 3. We coufjlln t}￿ Ga)ton Goslings Day Care Centr¢w&s entitled to exemptionunderse¢tioll 144 ofthe Charities Act 2011 the requrnent to have its finau¢'ial s(atements for the fillancialyear ended 31 August2025 audiie 4. We have fulfilled ourresponllThilities as trustees as setoutinthe tern￿ of your engagement letter dkfr4 under the Ch￿1￿.￿￿ Act 201 I forprep￿iAg financial strtements in accordance app]icable knv aDdUDited Kingdom Accounting Standards (Ulllted Kingdom Genera]ly Accepted Accounting Practi¢è). forbeing satigfiedthÈtthey give a true andfair view and for 5. All the transadioDs undertak¢nby the ch￿]tybave bew properlyreflected andrecordedin th¢ a¢¢ouufingTeCc￿ls. 6. A]Itbe a¢covuting recordshavebeen made a￿lIabl¢tO you foTthe purpose of yourindependent eL2min2tson. We hav¢ PrO￿ded youwith unr49tricted access to oll approptiate pusons within tbe chatity, and￿ryth8]I otberrecoTd$ alldrelated mfotmationrequested. includingn)inute9 of all manaoement andtNsteemeetings 8nd¢oThpDnden¢¢ witb The Cljatity 7. The fin8nc2al Statements are free ofmatezial misstatanents, including omissio￿. 8. Th¢ effects of unco]Tected misstaterrkents are imllTht￿both individually intotsL Assets and liabilities 9. The chaTityhas satisfactorylitleto all ￿ets and theTr are no Iiens or encumbrances on tbe chaity's assets ex￿pt fortknse that are £hw105ed]n the notes to the statements. 10. All actt]al ]iabiIities. contingent IIabi]Iti￿ alldguarn]tees Eivento thirdparties have tEen tecorded or dis¢losed as 11. We have no plans orintentions thatuHyllkn1￿Y 8Jtertbe c£rrying value where relevalll the fairvaiue measwements or classifiC￿l0n0faSs¢ts ￿d]IabilI￿eS retlect¢d in the fjnallciai statements. Accounting estimates 12. Themethods, dats aDdstgDificant a%8uuptions used byuB jntn8kuwacc0￿tillg estimate4 md ti￿lTIe1ated disclostJre& are appropriate to achieve T￿ognitio0 meaS￿menta￿d (lis¢iostoethatiS T&aso]Rble inth¢ context ofthe applicable fin3n¢ial rep)rtJnE fr2mewoTk Legal claims 14. W¢ have disclos￿1t0 yoll All ¢lairns illconne¢tion with l1tiga1i0ntbatbavebee￿ or aTe Bxpected to be, re￿Ived and such mattels, as appropriate, have bEcn prowty a￿ountEd for and disclosed in th¢ fJn8nctal ststements. Laws aDd regulations 15. We bav¢ di5cIosedto you au kn0BryLiD5t8n￿ Dfnm-compliance or suspxbanon-comp]iance lawE andre￿]latIOnS whose effects shouldbe c0nsideredwlHIpTep￿]ng the fin2￿Cl￿ Statell￿. Related parties 16. Relatedp3tyrelationsbips aJ]d tJansa¢tiolls havebeen appropriately 2ceoutttedfor 8lld disclosed in the fitmcial BtatemeDts. Webave disclosed toyouall relevant inforrti8tton COr￿e￿Ing suchrelatitiDships al￿ transactions are not aware of anyoth¢r niatteTS which require disclosure in order to ¢onJplywi1h legislative Imd accounting StsTtd8￿ rti4u7mell Subsequent events 17. All events subsequentto the date of tbe fillancial statements which requTre adjuqtDJeut OT disclosLre have been properly aco)unted forand disclosed. GAYfoN GOSUNGS DAY CARE CENTRE TRusfEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 Charity Registration Number.. 1039558 GAYfoN GOSLINGS DAY CARE CENTRE LEGAL AND ADMINISTRATIVE DETAILS Registered Charity No.. 1039558 Addre$5es: 82 Springvale Gayton King'5 Lynn Norfolk PE32 IQZ Telephone.. 01553 636606 V Kempley M Yeoman N Harmer L Harwood - Bird M Mace J Rose- Chair (Appointed 24 February 2D261 N Lonsd31e (Appointed 13 July 20251 V Pinto (Appointed 26 October 2024 Adams- Secretary {Appointed 21 October 20241 E Sandle (Appointed 04 lune 20241 Independent Examiner: Hayhow and Co Chartered Certrfied Accountants & Business Advisor5 19 King Street King's Lynn Norfolk PE30 IHB Page I GAYTON GOSUNGS DAY CARE CENTRE TRUSTEES REPORT MAJOR RISKS The main risk experienced by the charity is the competition fmm other nu￿ery and childcare services in the area. This is closely monitored and action put in place where necessary to protect against the impact on the charity- STATEMENT OF RESPONSIBILITIES OF TRUSTEES The trustees are responsible for preparing the Trustees, Annual 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 charitles in England and Wales requires the trurtees to prepare financial statements 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 resour¢e5 of the charity for that period. In preparing these financial statements, the trustees are required to- select Sultable accounting policies and then apply them con51Stently observe the mèthods and principles in the Charities SORP make judgements and estimates that are reasonable and prudent state whether applicable accounting standard5 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unle55 tt 15 inappropriate to The Trustees are responsible for maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial p051tion of the charity and to enable them to ensure that the financial statements comply wtth the Charities Act 2011, the applicable Charitie5 (Accounts and Reports) RegulatSons. 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. Signed on behalf of the Trustees on .....................-................... J Rose Chair Page 3 GAYTON GOSLINGS DAY CARE CENTRE BAL4NCE SHEFr YEAR ENDED 31 AUGUST 2025 Notes 2025 2024 FIXED Assyr Tangible Fixed Assets 8.526 10.517 CURRENT ASSETS Debtors Cash at bank and In hand L149 244,624 2,828 194,129 245,073 196,957 CREDrroRS Amounts falling due within one year 4.963 1.686 ENT ASSErs 240.110 195,271 N￿AsSEr5 248,636 205,788 FUNDS Unrestrirted Restricted li Ila 246,636 2,000 203,788 2.000 TOTAL FUND5 248.636 205,788 Approved by the Board of TrustÈÈs on ..........................-............... and signed on its behalf by: J Ruse Chair Page 5 GAYfoN GOSLINGS DAY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 2.2 Fund Accounting General funds are unrestricted which are available for use at the discretion of the trustees in furtherance Df general objectives of the charity and which have not been designated for other purposes. Restricted fund5 are funds whlch are to used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purpose5. The cost of raising and administering Such fund5 are charged 3gain5t the specific fund. The aim and use of each restricted fund is set out in the note5 to the financi31 statements. 2.3 Resources Expended All expenditure is included on an accruals basis and 15 recognised when there is legal or constructive obligations to pay for expenditure. The charity is not registered for VAT and accordingly expenditure ts shown gross of irrecoverable VAT. Expenses are apportioned where necessary. Fundraising costs are thtr5e incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of charitable activities. Support costs are those costs incurred directly in respect of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity. 2.4 Tangible Fijted Assets and Depreciation Individual assets C05ting £100 or more are c3pitali5ed at ¢0St. Depreciation is calculated to write off the costs of each asset over its estimated useful life Freehold13nd Freehold buildings Equipment 2Yo Straight line basis 25% reducing balance basis Page 7 GA￿ON G05UNG5 DAY CARE CENTRE NOTES TO THE FINANCIAL sfATEMENTS YEAR ENDED 31 AUGUST2025 Restritted Unrestrirted 2025 2025 Total 2025 Total 2024 4. tharitÈable Activities Wages. Salaries and Staff Training Staff Pension Costs DBS Printin& Postage and Ststionèry Consumables Rent Rates Hèat, light and power Repairs and renewals Staff entertaining Trèdè subscriptions Insurance Advertising Telephone and Fax Computer Costs Legal and professional fe Depreciation Sundry expenses Bank chargès LÈ3sinE Payments Accountancv 11,339 206,687 3,564 273 loo 11,063 14.593 1,986 4,549 10,166 328 1.384 1,792 625 2,144 1.104 218,026 3,564 273 loo 11,063 14,593 1,986 4,549 10,166 328 1.384 1,792 625 2,144 I,ICk4 195,791 3,023 1.127 8,324 16,667 1,094 4,919 iio 1,360 1,397 638 2,011 324 200 3,499 789 440 3,848 2,835 957 419 4,960 1.280 2,835 957 419 4,960 1,280 11,339 270,810 282,149 245.562 Restricted Unrestricted 2025 2025 Total 2025 Total 2024 5. Governance Costs Independent Examinatlon 1,062 1,062 2,061 Page 9 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GAYTON GOSLINGS DAY CARE CENTRE YEAR ENDED 31 AUGUST 2025 I report on the accounts of the Trust for the year ended 31 August 2025, which are Set out on pag￿ I to 11. This report is made solely to the charl￿$ trustees, a5 a body, in accordancè with section 154 of the Charities Act. My independent examinerfs work has beèn undertaken so that I might state to the charivs trustees those matters l am required to state to them in 3n independent examinerfs report and for no other purpose. TO thè fullest ÈxtÈnt permitted by law. I do not accept or assume responsibility to anyone other than thé charity, the charity's rnembers as a body and thÉ charivs trustees as a body for my independent examinerf5 work, for this report, orfor the opinions I have formed. Respective Responsibilities of trustèes and examiner The charity's trustees are responsible for the preparatic*n of thÈ actC•uAts. The charity's tmstees ¢c>nsiderthat an audit is not required forthis year under section 144 of the Charities Act 20111'the Charitie5 Act'l and that an indepÈndent examination 45 needed. tt is my responsibility to= examine the accounts under section 145 of the Charities A¢t,' to follow the procedures laid down in the general Direction5 given by the Charity Commlssion lunder se¢titrn 14515llbl ctf the Charities Act,. and - to state whether particular matters have come to my attention. Ba515 of Fndependent examine¢5 report My Éxamination was carried out in aCcordall￿ with the general Direction5 given bythe Charity C¢mmission. An examinatlDn includes 8 review of the accpunting record5 kept by the charity and 3 comparison of the accounts p￿sented with thosè records. It a150 include5 considetstlon of any unusual items or disclosures in the accounts. and seeking èxplanations from you as trustees concerning any such matters. The procedures undert3ken do not provide all the evidence that would be required in an audit and Consequently no opinion 15 given 35 to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Page 13 GAYfoN GOSLINGS DAY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 8. Debtors 2025 2024 Prepayments Taxes and social security costs 449 2,032 795 449 2,827 9. CTedÉtors-Amounts Falllng DLse within One Year 2025 2023 Pension fund Taxes and SDci31 security costs AccrLtals and defer￿d incorne li 3,181 1,782 1,675 4363 1.686 10. Analysis of Net Assets between Funds Restritted General Funds Funds Total 8,526 8,526 13,339 231,734 245,D73 4,963 4,963 Tangiblè fixèd assets Current assets Current liabilities 13.339 235,297 248,636 Page 11 Independent examination letter of representation To.. Ke7ia Benefr Indep￿entRy3]))J￿0llb￿of Hayhow & Co The followingrepT¢sentstioDS ?￿rnade olltbe basis of euquiries ofmallagementand stsff withrel¢vant knowledge and exp￿i¢ll￿ such as we considernecessary in Connection Mryth yow independe￿ exaroination of Gayton Go$kngs Day Care Centre financial statements forthe Y￿ ended 31 Augost 2025. These enquiiies haveincluded iuwection of supwrting Lknumentation where appropriate and are sufficientto satisfy outselves that w¢ can tllake eaeh of the folloThingreprcsentatioDS. Allrepresentatiots are made ts the best of ￿￿knOW1edge andbelief. General l. We acknowledge that the worktttformedby youis substzntiaIly less in scop¢ than an auditperfollned in accor(lauce with Interr)￿iOnal Standards on Auditing (UK) 2nd thatyou do notexpre5s an audit OPiDiOn. 2 We Confi￿th2tthe ¢lDEitable ¢ompany qua]ifies ITh accordao¢¢ vlith the eonditioJs setoutitLchapt¢r i ofpart 15 of tbe CoD]panies Act 2006. 3. We confim¥that Gaston Goslings Daycare Centre waq entitltyj to exeJ¥tionundersectTon 144 ofthe CJ]aTitie5 Act 2011 the requirement to have its fJ]]ancial ststetllents fortbe fjt)￿clal Ye￿ en(kd 31 Augugt 2025 autht 4. We have fj]lfilled ourrespoDsibi]ities 9s1ntstee5 as set Out)ntbetern￿ ofyour enKdgement letter dats￿ undeTthc Cknities Act2011 fDrpwarirJ£ financial ststements ill accordance ￿rytb aPp￿"¢able law and UryTt¢d KingdomAccouniing Standards (UnitedKingdonL GeneTrlly Accepted Accowiting Practice), fw b¢ing satisfiedtbat they give a tntr arLd fait view I￿a for 5. All the trdmsa¢tion5 uudertakenby th¢ d)arityhavebeenproperlyEefithJ andw)rdedin the accL)unting r¢cords. 6. All the a¢couotillgThords have been made a￿lIable to you foTthc pwpose ofyourindeptht exami￿tily￿ Wehave providedyouwith mrestricted access to all appr￿1atepeISoJjS uqtbintbe clwity, al￿With all otherTeconq8 andrelated information requestcd including minutss of all m3nL￿eMent2lld trustee meetings and correspondence with The Cbarity Commi￿i0￿. 7. The finaueial ststements aTe free ofmaterial migstatements, including omissions. 8. The effects ofunC0ll￿tal n)iSgiatemeDts are iD)makn&lbo￿]DdI11dllanyalld in total. Assets and Iiabilities 9. The charityhas satisfactory title to all ￿ets tbere 8reno liens or encumbrances onthe chatity's assets, except forthose tI￿t aT¢ di5closedin the notes to the fiuancial statements. 10. All actu￿ liabilsties, contingent iiabilities andgumtees givents tbitdparties haVebeenT￿￿£ or disclossj as appropiiate. 11. We have no plans or intentiors tbatlluymaterially alterthe carryiugvalue where relewL tbe fair v8Jue Accoulltillg eslijnates 12. The meth￿, data SI￿11fiCant&$suty1Olls usedbyus inmakills 2CCOUntiug estiEXLates, andtheirrelkt￿l diselosur4 are appropiiateto aclll.eve T￿OgnItiOj￿ measLrnentaDd disciosutethatis Thsonable inthe cont&Yt of the app]icable fiDallcial Legal claims 14. Wehave disclosedto you all ¢laims in ￿nn￿lIOn￿7th litigation thath&￿Ebe￿ or are eX￿Oteato Ee, receiv&1 and such mattery as approp[ia￿ have been properly accounted for Èjjd di￿lOSed in the stttements. Law5 and regulations 15. Wc have disclosedto YOU all kttowttitist20¢es of non￿lIanCe or suSpe¢tednon￿mp]1attce witb law$ 2lldT¢gulations wbose effects sbouldbe ¢onsÈdcredwhenpreparingthe fffjanCI￿ statements. Related parties 16. Rdated P8tyrelationsbips attd trau$8¢tioDs havebeen appropIiately accollErted for and disclosed in the fmancial 8tstements. We have disclosed tob youall Telev￿nt inforLll8tAon concerning suchrelationsbws andtransactiODS and are not 2W2re of ally Other atters thch require disc105llre in order to collwIy￿7th legislative al￿ accoiillting standards tequtremeo Subsequent events 17. All events thsequejrtto the d￿e ofthe frAn¢iai statements whiohrequire adjustmeot OT (tisclosure have beenproperly aCco￿tted forand disclosed. Independent examination letter of representation To.. KeriaBenefer Indet*th Ex2nJiner on beldf of HaY]￿W & Co 7he following repres￿tatiO]jS aremade ontheba8is of enqu￿1¢5 ofmana.(rment wd staff￿t￿TeleVallt ImowI￿ge and cxperieThce such as we ¢onsidernec&ssary in connection￿1￿YoUr indCp¢ndentttam￿aIloD of Gawon Goslings Daycare Centre financial statements hrthe year ended 31 Augijst 2025. These enquiiies ])ave ineludgj insp¢Gtim of 8UPPC>rting doe￿￿enta￿on where 4)propriate and a￿ suffiaentto sAti9fy ourselves that we canmake each of tbe follo￿%￿ngrepresentstiolls. All r¢pr¢8elltstions are 7nade to the best ofourknowledgB andbelief. General l. We acknowledge that tbe WOTk perfollned by youis substantially less in scope th3n an auditperfomied in ac¢ordancewith Tnternational Stsnthds on Authijng (UK) a￿a that you do not exprcss ￿ audit opinion. 2 We co)]fftm that the charitable company qU￿lfie$ as in accordance the conditions set outin cbapter l of part 15 of the Comp￿1¢$ Act 20[￿. 3. We coufjlln t}￿ Ga)ton Goslings Day Care Centr¢w&s entitled to exemptionunderse¢tioll 144 ofthe Charities Act 2011 the requrnent to have its finau¢'ial s(atements for the fillancialyear ended 31 August2025 audiie 4. We have fulfilled ourresponllThilities as trustees as setoutinthe tern￿ of your engagement letter dkfr4 under the Ch￿1￿.￿￿ Act 201 I forprep￿iAg financial strtements in accordance app]icable knv aDdUDited Kingdom Accounting Standards (Ulllted Kingdom Genera]ly Accepted Accounting Practi¢è). forbeing satigfiedthÈtthey give a true andfair view and for 5. All the transadioDs undertak¢nby the ch￿]tybave bew properlyreflected andrecordedin th¢ a¢¢ouufingTeCc￿ls. 6. A]Itbe a¢covuting recordshavebeen made a￿lIabl¢tO you foTthe purpose of yourindependent eL2min2tson. We hav¢ PrO￿ded youwith unr49tricted access to oll approptiate pusons within tbe chatity, and￿ryth8]I otberrecoTd$ alldrelated mfotmationrequested. includingn)inute9 of all manaoement andtNsteemeetings 8nd¢oThpDnden¢¢ witb The Cljatity 7. The fin8nc2al Statements are free ofmatezial misstatanents, including omissio￿. 8. Th¢ effects of unco]Tected misstaterrkents are imllTht￿both individually intotsL Assets and liabilities 9. The chaTityhas satisfactorylitleto all ￿ets and theTr are no Iiens or encumbrances on tbe chaity's assets ex￿pt fortknse that are £hw105ed]n the notes to the statements. 10. All actt]al ]iabiIities. contingent IIabi]Iti￿ alldguarn]tees Eivento thirdparties have tEen tecorded or dis¢losed as 11. We have no plans orintentions thatuHyllkn1￿Y 8Jtertbe c£rrying value where relevalll the fairvaiue measwements or classifiC￿l0n0faSs¢ts ￿d]IabilI￿eS retlect¢d in the fjnallciai statements. Accounting estimates 12. Themethods, dats aDdstgDificant a%8uuptions used byuB jntn8kuwacc0￿tillg estimate4 md ti￿lTIe1ated disclostJre& are appropriate to achieve T￿ognitio0 meaS￿menta￿d (lis¢iostoethatiS T&aso]Rble inth¢ context ofthe applicable fin3n¢ial rep)rtJnE fr2mewoTk Legal claims 14. W¢ have disclos￿1t0 yoll All ¢lairns illconne¢tion with l1tiga1i0ntbatbavebee￿ or aTe Bxpected to be, re￿Ived and such mattels, as appropriate, have bEcn prowty a￿ountEd for and disclosed in th¢ fJn8nctal ststements. Laws aDd regulations 15. We bav¢ di5cIosedto you au kn0BryLiD5t8n￿ Dfnm-compliance or suspxbanon-comp]iance lawE andre￿]latIOnS whose effects shouldbe c0nsideredwlHIpTep￿]ng the fin2￿Cl￿ Statell￿. Related parties 16. Relatedp3tyrelationsbips aJ]d tJansa¢tiolls havebeen appropriately 2ceoutttedfor 8lld disclosed in the fitmcial BtatemeDts. Webave disclosed toyouall relevant inforrti8tton COr￿e￿Ing suchrelatitiDships al￿ transactions are not aware of anyoth¢r niatteTS which require disclosure in order to ¢onJplywi1h legislative Imd accounting StsTtd8￿ rti4u7mell Subsequent events 17. All events subsequentto the date of tbe fillancial statements which requTre adjuqtDJeut OT disclosLre have been properly aco)unted forand disclosed.