2025-03-31-accounts

The Registered Company Number is.' 04188412 The Charity Registration Number is = 1087112 Gingerbread Cottage Playgroup Limited Report and Accounts 31 March 2025

Gingerbread Cottage Playgroup Limited Report and accounts Contents Page Charity information Trustees. Annual Report ststement of directorfs responsibilities Independent Examinerfs Report Funds Statements.". Slatement of Financial Activilies 10 Statement of Financial Activities - Prior Year statement Income and Expenditure account 12 Balance sheet 13 Cash flow statement 15 Notes to the accounts 17

Gingerbread Cottage Playgroup Limited Registered company number: 04188412 Trustees. Annual Report for the year ended 31 March 2025 The Trustees presents his Report and Accounts for the year ended 31 March 2025, which also comprises the Directors, Report required by the Companies Act 2006. Reference and administrative details The legal name of the charity is :_Gingerbread Cottage Playgroup Limited The charity is also known by its operating name, Gingerbread Nursery The charity's areas of operation and UK charitable registration. The charity is registered in England & Wales with charity number 1087112 Legal structure of the charity The charity is constituted as a company limited by guarantee, registered under the Companies Acts. and its governing document is a Memorandum and Articles of Association under company legislation. The Governing Document is dated 27 March 2001 By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals. The principal operating address. telephone number and email and web addresses of the charity are:. Launde House Harborough Road , Oadby Leicester LE2 4LE Telephone [phone] Email Address.. [e-mail] Web address: http'.Ilgingerbreadnursery.co.ukl The registered office of the charity for Companies Act purposes is: Launde House Harborough Road , Oadby Leicester LE2 4LE

The Trustees in office on the date the report was approved were: Mr Kamaldeep Kainth - Chairperson Mr Satbir Alangh - Treasurer Mrs Parisha Chavda - Staff Liasion Officer The Trustees in office during the year were: The trustees who served as a trustee in the reporting period were as shown above. Objects and activities of the charity The purposes of the charity as set out in its governing document. The Gingerbread Nursery's primarily charitable purpose is the education of children primarily under ststutory school age at affordable prices. The nursery's vision of inclusion is to ensure that every child's needs are met by providing an interesting, safe, secure and happy environment. All our children are valued as individuals and gain a sense of self-worth, achieve their full potential and can be happy and healthy through play. The nursery also offer the opportunity to the parents to take responsiblity for and to become involved in the activities of the nursery. The main activities undertaken in relation to those purposes during the year. Activities= Childcare The Gingerbread Playgroup now has four sites GB1 is a term time playgroup which provides 38 full time pla￿S to local families for children aged o years to five years and is opened Monday to Friday from 9 am - 4 pm. GB2 is a full time playgroup which provides 98 pla￿S for the children aged six months to eight years. The nursery opens Monday to Friday all year around apart from closing for a week in each of the main school holiday periods of Easter, Summer and Christmas. Sessions are from 7..45 am to 5:45 pm. In March 2019 Gingerbread have opened two new sites in Lei￿Stershire- Gingerbread Mews and Gingerbread Nook. Nook at the moment is for sale and hasnt been trading; hence the main reason for deficit in 2024. Activities- Education Gingerbread Nurseries provides funded eady education for three and four year old children. The playgroups implement the Early Year Foundation Stage and the staff team meet regularly to provide the children with planned activities around the children's interests and learning needs. The nursery operates a key person system which works very well. The staff knows and understand their key children and parents know and trust their child's key person. When staff identify that children are not achieving a level of development that is typical for their age they actively work with parents so that the children get access to the services and support they need. All the sites are inspected by Ofsted and are assessed as Good.

The main activities undertaken during the year to further the charity's purpose for the public benefiL The Gingerbread Cottage Playgroup objectives are the advancement of education by offering appropriate play and learning facilities and by offering the opportunity for parents to take responsibility for and to become involved in the running of the nursery. The Trustees consider that Gingerbread's principal objective and activities,described above on this report { childcare and education) are consistent with the Charity's objects. The Early Learning Entitlement for year olds allow Gingerbread to offer 15 hours provision to those who qualify.All parents of children aged three years and above. are entitiled to 30 hours free early year provision each week { term time)- Children who have special educational needs andlor disabilities are very well supported to make good progress. Staff works extremely closely with parents and other professionals, such as speech and language therapists, to make sure children's development targets are precisely linked to their needs. The trustees have had regard to the Charity Commission's guidan￿ on public benefit in managing the activities of the charity- The charity's strategies for achieving its aims and objectives in the future. The main achievements and performance of the charity during the year. Quality of Staff.. The management team expertly lead an enthusiastic team of staff. The Playgroup places considerable emphasis on staff development by providing them with in house training and off site training for their continued professional development. Working with Parents.. Parents are welcomed into the playgroup to join in at story time,parents evening and regular family trips. This helps to ensure continuity in children's learning is fully promoted. The difference the charity's perforniance during the year has made to the beneficiaries of the charity. As the charity is regularly investing resources for learning material and equipment, the children at the nursery make rapid progress in their learning, in relation to their starting points. They are highly motivated and eager to learn. Due to the regular training of staff, staff are creative and enthusiastic to use their knowledge to effectively plan activities that meet children's needs and interests. The degree to which the achievements and perforniance during the year have benefited wider society.

The nursery caters for children from all social and economic backgrounds and so achieves the criteria for public benefit. Gingerbread is committed to providing the free entitlement to childcare which is funded by the government, and ensures that children attending only the free hourfs benefit from the full extent of the activities and resources provided wthin those sessions, without any additional charges. Structure, governance and management of the charity The methods used to recruit and appoint new charity trustees. The Gingerbread Playgroup encourages applications from the parents. Relevant training is provided. The charity's organisational structure. The charity is a charitable company limited by guarantee and was set up on 2710312001. It is governed by it governing document, Memorandum and Articles of Association. The charity consists of the trustees, management team and the staff. Financial review The charity's financial position at the end of the year ended 31 March 2025 The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows'.- 2025 2024 Net incomel(expenditure) 39,623 (29,904) Unrestricted Revenue Funds available for the general purposes of the charity 1,015,578 975,984 Total Funds 1,015,578 975,984 Financial review of the position at the reporting date, 31 March 2025 . Policies on reserves. The Nursery has unrestricted reserves in form of bank balance of above £400k at the year end which is more than annual running costs of the nursery. The target level of bank balance for a nursery is three month's running cost. The total reserves at year end are in excess of the set target by Trustee's.

Going Concern The Nursery has unrestricted reserves of £1,015,578 at year end. There are no long temi loans or any long term liabilites. The nursery has positive cash balan￿. There are no concerns for the Trustees and Management Committee regarding the Going Concern of the Charitable Company. Availability and adequacy of assets of each of the funds The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfill its obligations in respect of each fund. Plans For the Future The Charitable Company will continue to upgrade or replace furniture. toys and other fixtures and fittings as well as the play areas. The main objective is to achieve consistently high quality provision across all sites. Details of The Independent Examiner Jitender Kaur Member of ICAEW 9 Stoughton Road Oadby Leicester LE2 4DS

Statement of Directors. and Trustees. Responsibilities The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, Charities Act 2011 and the Charities (Accounts and Reports} Regulations 2008. No￿lthstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005. in view of the fact that the SORP 2005 has been withdrawn, the determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP 2015. In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to =_ - to prepare the accounts in accordan￿ with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). select suitable accounting policies and then apply them consistently., make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. state whether applicable accounting standards and statements of recommended practice have been followed . subject to any material departures disclosed and explained in the financial statements.. The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. TheTrustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees, report, and the statutory responsibility of the Independent Examiner in relation to the Trustees, report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions The financial statements are set out on pages 10 to 27. The financial statements have been prepared implements.ng the Statement of Recommended Practice for Accounting and Reporting by Charities 2015 and in accordance with the Financial Reporting Standard for Smaller Entities 2015. These accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. This report was approved by the board of trustees on 30 December 2025. Kamaldeep Kainth Mr Kamaldeep Kainth - Chairperson Director and Trustee

Gingerbread Cottage Playgroup Limited Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2025 Report of the Independent Examiner to the Trustees of the charitable company on the a¢¢ounts for the year ended 31 March 2025 I report on the finanaal statements of the charitable cornpany on pages 10 to 25 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporb"ng standard 102 (effective January 20151 as modified by the Statement of Recommended practi￿ for Accounting and Reporting issued by the Charity Commission for England & Wales, effective January 2015 (The SORP), under the historical cost convention and the accounting poliaes set out on page 17. Respective responsibilities of Trustees and Independent Examiner As described on page 7, the charitable companrfs Trustees . who are also the Directors of the Company for the purposes of Company law,are responsible for the preparation of the financial statements. The Trustees consider that the audit requirement of Section 144111 of the char￿e$ Act 2011 (the Acl} does not apply, and that there is no requirement in the memorandum and arbdes of the charity for the conducting of an audit, and that the accounts do not require an audit in accordan￿ wth Part 16 of tre Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 ofthe the Companies Act 2006. As a consequen￿, the Trustees have elected that the finanual statements be subject to independent examination. Having satisfied myself that the charity is not subject to audit under any legal provision, or othetwise, and is eligible for independenl examination, it is my responsibility lo-_ al examine the accounts under section 145 of the Act- bl follow the procedures in the General Directions given by the Chanty Commission under section 14515llbl of the Act,. and., cl state whether particular matters have come to my attention. Basis of Examiner's Statement and scope of work underlaken I conducted my examination in accordan￿ with the General Directions issued by the Charity Commission for England & Wales, under section 14515llb} of the Act. setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented wth those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, asTrustees, Con￿rning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and Ihat the financial statemenls comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. The procedures undertaken do not provide all the eviden￿ that would be required in an audit , and infomiation supplied by the Trustees in the course of the examinatr.on is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the finanual statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. I planned and perfomied my examination so as to satisfy myself Ihal Ihe objectives of the Independent Examination are achieved and before finalising the report l obtained written asSUran￿S from the Trustees of all material matters. Independent Examinerfs Staternent Report and Opinion

Attention is drawn to the accounting policy stating that, nO￿￿thstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports} Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn. and in order to accord with current best practi￿, the Truslees have detemined to prepare the financial statements in accordance with the FRS 102 SORP 2015. 1 concur with this approach, and any referen￿S in my report to the regulations should be read subject to this comment Subject to the limitations upon the scope of my work as detailed above . in connection with my examination, I can confimi that " This is a report in respect of an examination carried out under section 145 of the Act and in accordan￿ with any directions given by the Commission under subsection15llbl of that section which are applicable", and that no matter has come to my attention in connecbon with my examination which gives me reasonable cause to believe Ihal in any material respect the requirements " to keep accounting records in accordan￿ with secbon 386 of the Companies Act 2006 and section 130 of the Charities Act 2011, to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Acl 2006 and The Charities Act 2011 and,. that the accounts comply with section 396 of the Companies Act 2006 and that the financial statements be prepared in accordan￿ with the meth(MYs and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 20151 have not been met or to which, in my opinion. attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached., Jitender Kaur - Independent Examiner Member of ICAEW 9 Stoughton Road Oadby Leicester LE2 4DS This report was signed on 30 De￿mber 2025

Gingerbread Cottage Playgroup Limited - Statement of Financial Activities for the year ended 31 March 2025 Statement of Financial Activities for the year ended 31 March 2025 Current year Current year Current year Prior Year Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2025 2025 2024 Income & Endowments from- Charilable activities other trading activities Inveslmenls other 939,983 55 7,075 939.983 55 7.075 796.822 3,208 7.765 1.000 Total income 947.113 947.113 808.795 Expenditure on: Raising funds Charilable activities 5,402 833.297 907,520 907.520 Total expenditure 907.520 907,520 838.699 Nei gains on investments Net in¢omel(expenditure) for the year 39.593 39.593 {29,904) Net income after transfers 39,593 39,593 {29,904) Net movement in funds 39,593 39,593 {29,9041 Reconciliation of funds:. Total funds brought forward 975,985 975,985 1,005,889 Total funds carried forward 1,015,578 1,015,578 975,985 The'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 oflhe SORP, the brought fomiard and carried fO￿ard funds above have been agreed lo Ihe Balance Sheel. A separate Slatement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. All the current year and prior year transactions were unrestricted income and expenses and no further analysis is required. All the prior year transactions were unrestricted items, and no fvrther analysis is required The notes attached on pages 17 to 25 forni an integral part of these accounts. 10

Prior Year Prior Year Prior Year Total Funds Unrestricted Restricted Funds Funds 2024 2024 2024 Income & Endowments from: Donations & Legacies Charitable activities Other trading activities Investments Other 796,822 3,208 7,765 1,000 796,822 3,208 7,765 1,000 Total income 808,795 808,795 Expenditure on: Raising funds Charitable activities 5,402 833,297 5,402 833,297 Total expenditure 838,699 838,699 Net incomel(expenditure) for the year (29,904) (29,904) Reconciliation of funds:_ Total funds brought forward 1.005,889 1,005,889 Total funds carried forward 975,985 975,985 All activities derive from continuing operations

Gingerbread Cottage Playgroup Limited Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006 2025 2024 Income Income from operalions 939,C68 800.030 Investment income Interest receivable Other operating income 7,075 7,765 1,000 Gross income in the year before exceptional items 946,143 808,795 Gross income in the year including exceptional items 946,143 808,795 Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Fundraising costs Governance costs 896,663 6,949 823,201 9,096 5,402 1,000 2,908 Total expenditure in the year 906,520 838,699 Net income before tax in the financial year 39,623 (29,904) Tax on surplus on ordinary activities Net income after tax in the financial year 39,623 {29,9041 Retained surplus for the financial year 39,623 {29,9041 All activities derive from continuing operations In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities. The notes attached on pages 17 to 25 forni an integral part of these accounts. 12

Gingerbread Cottage Playgroup Limited - Balance Sheet as at 31 March 2025 Note5 2025 2024 Fixed assgts Intangible assets Tangible assets 114,452 507,364 120,476 446,791 Totsl fixed assets 621,816 567,267 Current assets Stocks Debtors Cash al bank and in hand 4.600 40,262 418,896 4.600 127,710 309,878 11 Total current assets 463.758 442.188 Crgditors: amounts falling due within one year 12 169,996) 133,4701 Net current assets 393,762 408,718 The total net assets of the charity 1.015,578 975,985 The total net assets of the charty are funded by the funds of the charity, as follow5:. Restricted funds Unrestricted Funds Unrestricted Revenue Funds 16 1,015,578 975,985 Designated Funds Total charity funds 1,015,578 975,985 The 'SORP Ref indicated above is the dassffication of Balan￿ Sheet items as set out in the fomal SORP The director is satisfied that the company is entitled to exemption from the requirement lo obtain an audit under section 477 of the Companies Act 2006. The member has not required the company to obtain an audit in accordance section 476 of the Act. The director acknowledges his responsibilib.es for complying wrth the requirements of the Companies Act 2006 th respect lo accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the examiner is on page 9. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 20C applicable to companies subject to the small companbes regime. Kamaldeep Kaint Mr Kamaldeep Kainlh Chair Approved by the board of trustees on 30 December 2025 The notes attached on pages 17 to 25 forni an integral part of these accounts. 13

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Gingerbread Cottage Playgroup Limited Cash Flow Statement for the year ended 31 March 2025 2025 2024 Cash flows from operating activities Net cash provided by l{used in ) operating activities as shown below 164,079 (119,719) Cash flows from investing activities Interest received Purchase of propety. plant and equiprnent 7,075 (61,498) 7,765 (123,9681 Net cash used in investing activities {54,423) 1116,203) Cash flows from financing activities Net cash provided by financing activities A+B+C Overall cash provided by l(used in )all activities 109,656 1235,922) Cash movements Change in cash and cash equivalents frorn aclivities in the year ended 31 March 2025 109,656 (235,922) Cash and cash equivalents at 1 April 2024 307,520 543,440 Rounding Difference Cash at bank and in hand less overdrafts at 31 March 417,176 307,518 15

Gingerbread Cottage Playgroup Limited Cash Flow Statement for the year ended 31 March 2025 - Continued Reconciliation of net incomel(expenditure) to net cash flow from operating activities Net incomel(expenditure) as shown in the Staternent of Financial Activities 39,593 {29,9041 Adjustments for :. Depreciation charges Amortisalion charges Write downs of investments Net lossesl{gains) on investment assets Dividends, interest and renls from investments Decrease in stocks Decreasel(increase) in debtors Increase in creditors, exduding loans 925 6,024 2,755 6,341 (7,075) (7,765) 87,448 37,164 {92,389) 1,243 Net cash provided by l{used in ) operating activities 164,079 1119,719) Analysis of cash and cash equivalents 2025 2024 Cash in hand at for the year ended 31 March 2025 Notice deposits - (less than 3 months) Credit card balance 418,896 309,878 (1,720) (2,358) Totsl cash and cash equivalents 417,176 307.520 16

Gingerbread Cottage Playgroup Limited Notes to the Accounts for the year ended 31 March 2025 1 Accounting policies Policies relating to the production of the accounts. Basis of preparation and accounting convention The accounts have been prepared on the accruals basis, under the historical cost ￿nventiOn, and in accordan with the Financial Reporting Stsndard 102 {effective January 2015)) and 'The FRS102 Statement of Recommended Accounts"ng Prath"ce 2015., (The SORP 2015). and in accordance wth all applicable law in the charity's jurisdiction of registration, eX￿pt that the charity has prepared the finanaal statements in accordance with the FRS 102 SORP 2015 in preferen￿ to the previous SORP. the SORP 2005, which has been wilhdrawn, notwithstanding the fact that the extsnt statutory regulations. the Charities (Accounts and Reports) Regulations 2008 refer explicidy to the SORP 2005. This has been done to accord with current best practi￿. Risks and future assumptions These acounts have been prepared on a going con￿rn basis which assumes the charitable company will have the ability to continue its operations as a going concem. Policies relating to categories of income and income recognition. Natu￿ of in¢ome Income from Charitable Activities is the fees paid for the Childcare. Categories of Income Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions Igiftsl, inveslment income and other income. Income from exchange transactions is re￿iVed by the charity for goods or ServI￿S supplied under contract or where entiuement is subject to fulfilling perfom)ance related conditions. The income the charity re￿iVeS is approximately equal in value to the goods or ServI￿S supplied by the charity to the purchaser. Income from a non4xchange transaction is where the charity re￿iVeS value from the donor wthout prowding equal value in exchange, and indudes donations of money, goods and servi￿$ freely given wrthoul giving equal value in exchange. Income recognition Income is recognised in the statement of financial activities (SOFA) on a r￿1Vable basis, when a transaction or other event results in an increase in Ihe charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and (3n be measured reliably. Income subject lo lemis and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. All income is accounted for gross, before deducting any ￿lated fees or costs. Accounting for deferred income and income received in advance Where tems and conditions relating to income have not been met or Un￿rtaInty exists as to whether the charity can meet any lemis or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the temis or condib'ons imposed can be met. Policies relating to expenditure on goods and swvices pmvided to the charity. Re¢ognition of liabilities and expenditure 17

A liability, and the related expendtture, is recognised when a legal or construcltve obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.. Liabilities arising from future funding commitrnents and constructive obligations where the timing or the amount of the future expenditure required to settle the obligatson are Un￿rtaIn, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respEdive funds and activities to which the provision relates. Tangible fixed assets Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condib"on. Depreciation has been provided at the followirvJ ratss in order to write off the assets to their anticipated residual value over their esb'mated usefvl lives. Leasehold premises and building improvements Equipment, Fixture and Fittings % straight line % straight line 25 Stocks and work in progress Stock is valued at the lower of cost and net realisable value. Debtors Debtors are measured at their recoverable amounts at the balan￿ sheet date. Creditors and provisions Liabilities are recognised on the accruals basis in accordan￿ with the normal accounting principles, modified when necessary in accordance with the guidan￿ given in SORP. Financial instruments including cash and bank balances Cash held by the charity is included at the amount actually held and counted at the year end. Bank balan￿s, whether in credit or overdrawn. are shovm at the amounts properly reconciled to the bank statements. Leasing and hire purchase contracts and commitments Rentals paid under operating leases are charged to income on a straight line basis over the lease teTh. Pensions - defined contribution schemes The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordan￿ with the rules of the scheme. 2 Liability to taxation As a registered charity, the organisation is exempt from income and corporab'on lax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore induded in the relevant costs in the Statement of Financial Activities. 3 Winding up or dissolution of the charity If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charilable body or bodies having similar objects to the charity. Net surplus before tax in the financial year 2025 2024 The net surplus before tsx in the financial year is ststed after charging".- Depreciation of owned fixed assets Pension costs 6,949 22,459 9,096 7,026 18

5 Staff costs and emoluments Salary costs 2025 2024 Gross Salaries excluding trustees and key management personnel Employerfs National Insurance for all slaff Employerfs operating costs of defined contribution pension schemes Trustees Remuneration 632,172 38,870 22,459 549,897 31,223 7,026 Total salaries. waggs and related costs 693,501 588.146 Numbers of full time employees or full time equivalents 2025 2024 The average number of total staff employed in the year was 31 31 Neither the trustees nor any persons connected them have re￿iVed any remuneration from the charity or any related entity, either in the current or prior year. One employees received emoluments (exduding pension costs) in excess of £60,000 per annum. 6 Defined contribution pension schemes The charity operates a defined contribution pension scheme. the costs of which are shown above. Under the Pensions Act 2008, every employer in the UK musl put ￿rtain staff into a pension scheme and contribute towards it. Gingerbread set up a pension scheme with People's Pension for automatic enrolment. The scheme started from 01 February 2016. 7 Remuneration and payments to Trustees and persons connected with them No trustees or persons connected with them received any remuneration from the charity, or any related entity. 8 Intangible Fixed Assets 2025 2024 Goodwill: Cost At 1 April 2024 153,072 153.072 At 31 March 2025 153,072 153.072 AM0￿Sation At 1 April 2024 Provided during the year 32,596 6,024 26,255 6,341 At 31 March 2025 38.620 32,596 Net book value 114.452 120.476 19

Tangible fixed assets Building Equipment. Motor Improverne Fixture and Vehicles nts Fittings Totsl Cost At 1 April 2024 Additions 136,908 1.674 581,552 61,498 59,824 At 31 March 2025 504,468 138,582 643,050 Depreciation At 1 April 2024 Charge for the year 134.761 925 134,761 925 At 31 March 2025 135,686 135,686 Net book value At 31 March 2025 504,468 2,896 507,364 At 31 March 2024 2,147 446,791 10 Stocks & Work in Progress 2025 2024 stocks before write downs 4,600 4,600 4,600 4,600 11 Debtors 2025 2024 Trade debtors Prepayments and accrued income Other debtors 83,917 13,543 30,250 10,262 30,000 40,262 127,710 12 Creditors: amounts falling due within one year 2025 2024 Credit Cards Trade creditors Accruals Deferred Income - Unrestricted & designated funds PAYE, NIC VAT and other taxes Other creditors 1,720 12,615 4,230 32,772 9,602 9,057 2,358 10,677 4,600 12,669 3,166 69.996 33,470 13 Income and Expenditure account summary 2025 2024 At 1 April 2024 Surpluslllossl after tax for the year 975,984 39,593 1,005,888 129,9041 At 31 March 2025 1.015,577 975,984 20

14 No related party transactions There were no transactions with related parties in the year. 15 Particulars of how particular funds are represented by assets and liabilities At 31 March 2025 Unrestri¢ted Designated R¢stri¢ted Totsl fvnds funds lunds Fund$ Intangible Assets Tangible Fixed Assets Investments at valuation- Current Assets Current Liabilities 114,452 507,364 114.452 507,364 463,758 (69,996) 463,758 {69.9961 1,015,578 1,015,578 At 1 April 2024 Unrestricted Designated funds funds Restricted funds Total Funds Intangible Assets Tangible Fixed Assets Investments at valuation- Current Assets Current Liabilities 120.476 446,791 120,476 446,791 442.188 (33.470) 442,188 (33,4701 975.985 975.985 16 Change in total funds over the year as shown in Note 15, analysed by individual funds Funds brought forward from 2024 Movement in Transfers funds in 2025 between funds in 2025 Funds carried forward to 2026 See Note 17 Un￿strIcted and designated funds.". Unrestricted revenue funds 975,985 39.593 1.015.578 Total unrestricted and designated funds 975,985 39,593 1,015,578 Total charity funds 975.985 39.593 1.015.578 21

17 Analysis of movements in funds over the year as shown in Note 16 Other Gains & Losses 2025 Income EX￿nditUre Movom¢nt in funds 2025 2025 202S Unrestricted and designated funds.' Unrestricted revenue fijnds 947.113 {907.520) 39,593 947.113 907,520 39,593 18 The purposes for which the funds as detailed in note 16 are held by the charity are: Unrestricted and designated funds.'_ Unrestricted revenue funds These funds are held for the meeting the objectives of the charity, ai reserves for future activibes. and , subject to charity legislat"on, are I restrictions on their use. 19 Ultimate controlling party The charity is under the control of its legal members.

Gingerbread Cottage Playgroup Limited Detailed analysis of income and expenditure for the yearended 31 March 2025 as required by the SORP 2015 This analysis is classsrfied by conventional nominal descriptions and not by activity. 20 Income from charitable activities - Trading Activities Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2025 2025 2025 2024 Primary purpose and ancillary trading Childcare Fees Registration and Uniform Sale 933.630 933,630 795,191 6,353 6.353 1,631 Total Primary purpose and ancillary trading 939.983 939.983 796.822 21 Total Income from charitable activities Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2025 2025 2025 2024 Total income from charilable trading 939.983 939.983 796,822 Total from charitsble activities 939,983 939,983 796,822 22 Income from other, non charitable, trading activities 2025 2025 2025 2024 Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2025 2025 2025 2024 Income from fundraising events 55 55 3,208 Total from other activities 55 55 3,208 23 Investment income Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2025 2025 2025 2024 Bank Interest Receivable 7.075 7,075 7,765 Total investment income 7.075 7.075 7,765 23

24 Other income and gains Current year Unrestricted Funds Current year Restricted Funds Current year Totsl Funds Prioryear Totsl Funds 2025 2025 2025 2024 Summary of Other income ApprentI￿ShIp Fund 1,000 Total other income 1.000 25 Expenditure on charitable activities- Direct spending Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds Prioryear Total Funds 2025 2025 2025 2024 Gross wages and salaries- charitable activities Employers, Nl Charitable activities Defined contribution pension costs charitable activities Temporary Staff - Charitable Activities Food Cost Activib'es Cost 631.223 38.870 631,223 38,870 545,395 31,223 22,459 949 13.183 5.500 22.459 949 13,183 5.500 7,026 4,502 12,370 7,706 Total direct spending 712,184 712,184 608,222 26 Support costs for charitable activities Current year Unrestricted Funds Current year Restricted Funds Current year T¢)tsl Funds Prioryear Totsl Funds 2025 2025 2025 2024 Employee costs not included in direct costs Training and welfare- staff Staff Uniform 10.168 10,168 46 9,094 79 Premises Expenses Rent payable under operating leases Rates and water charges Light heat and power Cleaning and waste management Premises repairs, renewals and 90.343 2.032 21,733 9.423 10.128 90,343 2.032 21.733 9,423 10,128 99,595 13,722 22,551 6,896 23,119 Administrative overheads Telephone, fax and intemet Stationery and printing Membership subscriptions Equipment expensed Hire of equipment Software liCen￿S and expenses Advertising and marketing Liabilty and contents insuran 7.461 1.571 592 1,604 7,461 1.571 592 1.604 7,254 1,055 596 3,984 6.619 4.077 8,732 6.619 4.077 8.732 10,291 3,096 3,103 24

Sundry expenses 10 10 1,389 Professional fees paid to advisors other than the auditor or examiner Accountancy fees other than examination or audit fees Legal fees HR Consultancy fees Other legal and professional 5.579 5.579 680 20 6.310 5,578 35 1,250 2,021 20 6.310 Financial costs Bank charges Other Costs Depreciation & Amortisation in total for 259 259 271 6,949 6.949 9,096 Support costs before reallocation 194.336 194.336 224.075 Total support costs 194,336 194,336 224,075 The basis of allocation of costs belween activities is described under accounting policies 27 Other Expenditure - Governance costs Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2025 2025 2025 2024 Independent Examine¢s fees 1.Crf)O 1.000 1,000 28 Total Charitable expenditure Current year Unrestricted Funds Current year Restricted Funds 2025 Current year T¢)tsl Funds Prior Year Totsl Funds 2025 2025 2024 Totsl direct spending Total support costs Total Governan￿ costs 712.184 194,336 1.000 712.184 194.336 1,000 608,222 224,075 1,000 Total charitable expenditure 907.520 907.520 833.297 29 Expenditure on raising funds and costs of investment management Current year Unrestricted Funds Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2025 2025 2025 2024 Cost of fundraising activib-es 5,402 Total fundraising costs 5.402 25

Signature: Eaiiitk Email: kam [e-mail]

Year end 2025 Final Audit Report 2026-01-13 Created.. 202￿1-13 By: Jitender Kaur llnfo@fairfaxtaxa￿Unts.com} Status.. Signed Transaction ID.. CBJCHBCAABAAb71nqR5AGPOCkJmr08HYxCTX3nUu5mbw "Year end 2025" History Document created by Jitender Kaur ([e-mail]) 2026-01-13 - 12:55..34 PM GMT- IP address.. 82.16.0.112 Document emailed to kam [e-mail] for signature 202&01-13- 12:56.'40 PM GMT Email viewed by [e-mail] 2026-01-13 - 2.'46'.27 PM GMT- IP address: 172.226.134.12 èo Signer kam [e-mail] entered name at signing as K S Kainth 2026-01-13 - 3'.47'.14 PM GMT- IP address= 148.253.162.82 èo Document e-signed by K S Kainth (kam [e-mail]) Signature Date.. 2026-01-13- 3:47'.16 PM GMT- Time sou￿. server- IP address.. 148.253.162.82 Agreement completed. 2026-01-13- 3..47.'16 PM GMT Adobe Acrobat Sign