REGISTERED CHARITY NUMBER: 1065488
REPORT OF THE TRUSTEES AND
UNAUDITED RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
JUDY CLARK CHILDCARE

JUDY CLARK CHILDCARE
Trustees, Annual Re
ort
TAR
Purposes and Alms:
The charlty aim5 to provide sessional childcare for chlldren aged 2-5 years and out-of-school care
for children aged 3-11 years.
Principal Funding Sources:
Funding is primarily derived from local government sources, including early years funding and fees
for out-of-school clubs and playgroups.
Trustees:
Carol Haller senies as Chair, with Tamsin Nicolson, the Nursery Manager, also acting as a Trustee.
Inde
endent examlnerfs re
ort
Responsibilities and basis of report
The charity's accounts are prepared and reconclled in accordance with the requirements of the
Charities Act 2011.
I report in respect of my examinatioll of the Judy Clark childcare's accounts carrled out under
sectlon 145 of the 2011 Act and in carrying out my examination, I have followed the applicable
Directions glven by the Charlty Commisslon under section 14515){b) of the Act.
Independent examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention
in connection with the examination which gives me cause to believe that in, any materlal respect:
accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord wlth the accounting records
I have no concerns and have come across no other matters in connectlon with the examination to which
attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Plamenna Hargreaves, FMAAT
Your Bookkeeper Servlces
l Toothill Gardens,
Grimsby,
DN34 4EP
Date: 1210112026

JUDY CLARK CHIU)CAftE
{INCOIIPORATING MACUIAY OUT OF SCHOOL CLU61
ANNIIAL AtCOUNrs
EPTEMBER 2023TO
Is AUGUST 2024
1st
lft
00SC/Plawoup Fee5
NELC Fundln8
Ios5 overpaymefits
30,388.75
66,664.50
-1,246,50
65,418.00
973.51
3ank IIEtotost
96.780.26
ndltu¥
Wag2% ￿1..pensIon
Inswance
NELC Kent & SepAces
Tralni
Consvmable
Itconces
Utllltles
Prolessl
wore Ucense
Bank Cttarye
97.936.07
l.lJ63.96
5.124J2
476.J5
2.218.28
634.79
576.IXI
372.
1,354.Y2
42
110,180.58
.13.40CI,32
Bank Accounts
a4slN4
Interort A￿0￿r*t
62.723.S6
49,323.24
MalA Affount
Bank Balayftco blfwd.
1723.56
Bank Balunrk ¢/lwd.
.323.24
?¢￿ eAsh Halanco
1.92
1.92
I he¥oby certlfy that th¢se accounts are a t¥ve and 4ecyMto re¢ofd.
SfRn¢d.
Date
1210112025

Judy U*rkthlld¢•re
ststeAneAt¢ndlna SyO812024
8alan<e arnvght £ 61121.$6
INCQf*te
È%VEt4DIIVRE
llANK YOYAL
8AIK YI)TAL
594.yg
12M28
Inlefftst Re(oY¥td
tyn31
s¥4ts￿l
.?5
Nf IC Fundir
Conwmablol Stspyues
OOSCINawoyp F*e&
Fund fitslft81 Oiher Inmffle
É i.U63,96
Flxl¥re andthtlr¢s
Pr4185slonal Swvtes. Ar¢our*tant
P¥olesslonolSvths. Payiull
IoLso
Apwentice5hTp
TRln¥n4
Èttnt
ululu￿/ Sef¥keth)rse
Wal￿/NEST
W8ges/lletP
ITax
S•¥*xJrelkonse
8ohkCharye
170,66
4y&is
£ $.ZM02
È y.284AII
£ 14266
£ loas
£ 13&¥32
TOTAL RI￿1?1$ £
?Ao.
a932324
TOYAL PA¥M1tr4TS É 114X80.S8
GRANk)YOTAL £
ealaAceBrou8ht
ftywart*
nas6
8alan*¢w¢ed fwwod £ 49.32324
l(w¢ IM¥e olthnodallthe Informal¢otiaTrJ ew4na11a￿*1th lftm¥{wrlop¥nion VI￿ ne<e%soryfwthg PTepaia#onolihe a(tOtsAt&
¥Sollu¢¥aark£tiTld￿È.
Your a4￿￿￿e¢Pers￿I¢IS
l¥o(ifr

IUDY CLARX CHILDCARE
(INCORPORATING MAcu￿¥OuToF SCHOOL cwa)
Bank
Mllatlfln at3tst Au
UAt 2024
OpenFn£ balan£e ai siart of
o flnanfJal yea¢
Rec
Paymerts
Pa¥meth$a
on bank StatemL￿*S
201,184,69
Roeei
appoailfi
on baftk %tatoMei)
202.184.fJg
Tt>iatsltVoul OA ￿lIll
statemenl
202,184.69
202,1
Balance a$ CufCLmi ba#k s
31108n024
léss dKques
Id aut Ilfjly
QR Iho siatoment
00
trs Aot ytt On Ihe statonwni
b￿k
n£e * 31$t
st 2024
OMO
JUDYCLARKCHILIKARE
oItATIIIG MACU
OF SC+IIXIL CLU
Inl¢r*st A<tount
Ila
alance
art ol the finan¢ial ye
62.Y23S6
P•yme
Payftwfit$ appoafln
on tsank sta
106.
Re¢eipts a9pewlll8 Ort
ilk st*£meAts
92.6
Totals Itt10￿0￿ bank statement
2,69ah9
.01
8al3rte as pet tuffent ljank stA*ement 311
12024
49323.24
itss cheqllL￿ paid twl iiotyet on the ststemeftt
ono
Add aYttoufiL4 pald In ttoi y4t the statem
Yiue bank balance ai 31st August 2024
324

JUDY CLARK CHILDCARE
TING MACU£AY OUT OF SCHOOL CW8}
(INCORPO
CREalT CARO
Recelpts
Payments
2,319.05
Spertd fof th* yeaf
Relmbuf$en72nts
Maln Attount
Sep 2
2023
26.65
332.38
59.37
240,73
331.02
255.11
180.22
192.63
82.3B
165n6
345.36
.14
De¢ 2023
J#
2024
Feb
Mar 202
Jun
2024
Jul
2024
Aug 2
131911S
8alano BIFwd
1.92
Recelpts
ayments
s￿nd for the year
Retmbursemenis
Main Attount
1.92
alance CIFwd 3110812024

JUDY aARK CHILDCARE
(INCORPORATING MACUIAY OUT OF SCHOOL CLUB)
fax Calcu13tlon Year to 31st August 2024
Proflt / Loss before tax
-13,400.32
Addttlon to Proflt
Dis?Ilowable Expenses
110,180.58
96,780.26
Non Taxable Income
.96,780.26
Tax Llablllty
Year-End Accounts Report
The financial year 23/24 ended with a loss of £13,400.32, showing improvement from last year's
£30,459.34 loss. This decrease is mainly due to rising costs and reduced funding. Ongoing deficits
threaten the charity's sustainability, highlighting the urgent need to stop drawing from the
Reserve account at current levels to cover funding gaps. Continued deficits could jeopardise the
charity's future operations and stablllty.
Income Analysis:
Income for 23/24 was similar to 22123, with a slight decrease of £4,409.05. This decline may be
attributed to reduced attendance. Conversely, the charity increased its collection of fees for out-
of-school care and playgroup by £988.25 compared to the previous year.
The investment in a new nursery management system has proven beneficial, with expectations of
further gains in subsequent years.
Although interest accrued on the Reserve account has increased in line with rising national
interest rates, it remains insufficient to significantly boost income.
No additional fundraising activities were conducted during the year.

Expendlture Analysls:
Cost-saving measures in consumables and wages have been implemented, but these savings are
insufficient to cover the funding shortfall and collected fees.
Operational costs such as rent, consumables, and utilities account for only Il% of total
expendlture,
The charity maintains a minimal expenditure approach, strlving to optimise savings wherever
possible.
Speclflc Expense Categorles:
Annual Fees and Ucences: Includes standard licenses such as MPLC, PPL PRS, Ofsted fees,
with sllght reductions due to inflation.
Consumables: Savings of £756.29 were achieved, with ongoing efforts to reduce costs.
Data Protectlon: Covers standard fees and DBS checl<s.
Insurance: Premlums Increased in Ilne with inflation.
Fixtures and Fittings: No expenditure recorded in this category during the year,
Professlonal Servlces: Small savings were realised by discontinuing HR support services.
Apprentlceshlp: A new expense almed at reducing wage costs through apprenticeship
programs, which also generate profit.
Training: Staff received necessary training aligned with their roles.
NELC Charges (Utilities, Service Charges, Rent): Rent remains unchanged; a reduction in
service charges was noted due to prior extra costs.
Salaries: Better workload planning and the use of apprentices resulted in savings of
£11,282.04.
Petty Cash: No longer used; expenses are paid via credlt card.
Bank Charges: Continue to rise with inflation.
Miscellaneous: The charity awaits reimbursement of a personal loan, expected to be
reflected in 24/25 accounts.
Overall Recommendatlons
The charity's Reserve/Saving account balance has been declining sharply for four consecutive
years. If this trend persists wlthout an increase in funding or income, the charlty risks closure.
It is strongly advised to explore additional paid activities and seek support from other local
charltles for fundraising efforts.
Engaging active and capable trustees to assist with fundraising and funding research Is cruclal.
The charity should consider reaching out to local organisations for advice and support.
Due to funding shortages, staff are overstretched, which has negatively impacted admlnlstrative
quality. Addressing these Issues is vital to ensure sustainability and operational efficiency.