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2025-08-31-accounts

Greenfield Club

Company Limited by Guarantee Unaudited Financial Statements 31 AUGUST 2025 COMPANY REGISTRATION NUMBER: 04181246 CHARITY REGISTRATION NUMBER: 1087674

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GREENFIELD CLUB

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 2 to 11

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. 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.

I 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.

E Matthews AAT / ACIE / BAFA / IAB / ICB

Accountability Business Services Ltd Worting House Worting Road Basingstoke Hampshire

Dated: 30th June 2026

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF FINANCIAL ACTIVITIES - CURRENT YEAR

Notes
INCOME AND ENDOWMENTS FROM
Donations and Legacies
Charitable activities
2
Total
EXPENDITURE ON
Raising Funds
Charitable Activities
3
Total
NET EXPENDITURE
Transfers between funds
Net movement in funds
9
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
9		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
250
-
250
67,192
-
67,192
2025
67,442
-
67,442
-
-
-
65,632
-
65,632
65,632
-
65,632
1,810
-
1,810
-
-
-
1,810
-
1,810
16,762
-
16,762
18,572
-
18,572

All of the above results are derived from continuing activities.

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF FINANCIAL ACTIVITIES - PRIOR YEAR

Notes
INCOME AND ENDOWMENTS FROM
Donations and Legacies
Charitable activities
2
Total
EXPENDITURE ON
Raising Funds
Charitable Activities
3
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
9
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
9		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
423
-
423
57,175
-
57,175
2024
57,598
-
57,598
-
-
-
66,813
-
66,813
66,813
-
66,813
(9,215)
-
(9,215)
-
-
-
(9,215)
-
(9,215)
25,977
-
25,977
16,762
-
16,762

All of the above results are derived from continuing activities.

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 BALANCE SHEET

D CLUB
D NUMBER: 04181246
FOR THE YEAR ENDED 31 AUGUST 2025
HEET
Notes
FIXED ASSETS
Tangible assets
6
CURRENT ASSETS
Debtors
7
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted funds
9
Restricted funds
TOTAL FUNDS		 Unrestricted
Funds
Restricted
Funds
£
£
-
-
2025		 Total Funds
£
-
-
1,817
19,834
21,651
(2,659)
18,992
18,992
18,992
21,809
-
21,809		 2024
Total Funds
£
-
-
-
1,817
-
19,834
-		 -
1,493
19,834
21,651
-
(2,659)
-		 21,327
(7,881)
18,992
-		 13,446
18,992
-		 13,446
18,992
-		 13,446
19,999
-
19,999

03/07/2026

These financial statements have been approved on _____

______ Claire Pearce For and on behalf of the Board of Trustees

Dated:

03/07/2026

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 2 to 11

Basis of preparation

These financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with FRS 102, the Charities Act 2011 and the requirements of the Statement of Recommended Practice (SORP), Accounting and Reporting by Charities.

Greenfield Club is a body established by Trust, and is governed by its constitution. The charity is a public benefit entity as defined by FRS 102. The financial statements contain information about the charity as an individual body.

The financial statements are presented in sterling, which is the functional currency of the charity and rounded to the nearest £.

Going concern basis

The financial statements have been prepared on a going concern basis as the trustees have assessed the going concern position. The charity is able to settle outstanding invoices, bills and commitments as they fall due and the trustees have no reason to believe that there are any material uncertainties that would affect the ability of the nursery school to continue as a going concern for the foreseeable future.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Nursery fees are recognised within the academic period that they relate to.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Income from grants (including government grants) is recognised in the period in which the teaching is performed, as the service is delivered, using the performance model as per FRS102. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attached to them. Where the grant imposes performance-related conditions, it is recognised only when those conditions have been met. Where grants are received prior to satisfying the revenue recognition criteria, they are recognised as a liability.

When donors or grant-making entities specify that donations and grants are for particular restricted purposes, this income is included in incoming resources of restricted funds.

These notes form part of the financial statements

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES (CONTINUED)

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. All expenditure is recognised inclusive of VAT, where VAT applies.

Expenditure on charitable activities includes those costs incurred by the charity in delivering its activities and includes both direct and allocated support costs.

Cash and cash equivalenets

Cash and cash equivalents include cash in hand and cash deposits with financial institutions that are readily convertible to known amounts of cash with insignificant risk of change in value.

Tangible fixed assets

Tangible assets are stated at cost less depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for intended use.

Depreciation is provided at the following annual rates in order to write off assets over its estimated useful life. Plant & machinery - 25.00%, 10.00% on cost Computer equipment - 33.33% on cost Leasehold improvements - 25.00% on cost

Upon disposal the difference between net proceeds and the carrying amount of the item sold is recognised within the statement of financial activities within charitable activities.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Funds structure

Unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objectives. Restricted funds are funds which have been given for particular purposes and projects.

Financial instruments

The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in non-putative ordinary shares. Debt instruments (other than those wholly repayable or receivable within on year), including loans and other accounts receivable and payable, are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method.

These notes form part of the financial statements

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS

2. INCOME FROM CHARITABLE ACTIVITIES

OM CHARITABLE ACTIVITIES
Grants received
Nursery fees
Grants received
Nursery fees		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
250
-
250
67,192
-
67,192
2025
67,442
-
67,442
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
423
-
423
57,175
-
57,175
2024
57,598
-
57,598

All government (or council) grant income received in the year have been spent during the year and there are no unfulfilled conditions or contingencies at the year end

E ACTIVITIES
Accountancy fees
Cleaning
Computer and Internet Expenses
Cost of Day Trips
Craft Supplies
Dues and Subscriptions
Employer pension contributions
Equipment including Toys
Insurances
Office/General Administrative Expenses
Payroll Expenses
Printing, Postage and Stationery
Rent and Rates
Repair and maintenance
Snacks and Drinks for Children
Staff Gifts
Staff Refreshments
Staff Training
Telephone		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
405
-
405
270
-
270
320
-
320
302
-
302
308
-
308
1,244
-
1,244
59
-
59
244
-
244
-
-
-
590
-
590
51,511
-
51,511
2
2
9,664
-
9,664
30
-
30
683
-
683
-
-
-
-
-
-
-
-
-
-
2025
65,632
-
65,632

3. CHARITABLE ACTIVITIES

These notes form part of the financial statements

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS

3. CHARITABLE ACTIVITIES (CONTINUED)

ACTIVITIES (CONTINUED)
Accountancy fees
Cleaning
Computer and Internet Expenses
Cost of Day Trips
Craft Supplies
Dues and Subscriptions
Employer pension contributions
Equipment including Toys
Insurances
Office/General Administrative Expenses
Payroll Expenses
Printing, Postage and Stationery
Rent and Rates
Repair and maintenance
Snacks and Drinks for Children
Staff Gifts
Staff Refreshments
Staff Training
Telephone		 Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
790
-
790
358
-
358
525
-
525
843
-
843
306
-
306
1,145
-
1,145
471
-
471
1,159
-
1,159
311
-
311
78
-
78
47,834
-
47,834
176
-
176
10,615
-
10,615
167
-
167
1,200
-
1,200
90
90
145
145
595
595
5
5
2024
66,813
-
66,813

4. TRUSTEES' REMUNERATION AND BENEFITS

No trustee has received any further remuneration during the current period.

Trustees' expenses

No trustees (2024: 0) were reimbursed during the year

5. STAFF COSTS

S
Salaries
Employers Pension
Other employee benefits		 2025
£
51,511
59
-
51,570		 2024
£
47,834
471
-
48,305

The average number of employees during the year was 9 (2024: 9)

Key Management Personnel of the charitable company comprise the trustees and thefollowing staff members - Sian Pumford and Elaine Teuton. The total employee benefits of the key management personnel were £25,178 (2024: £24,841)

These notes form part of the financial statements

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS

6. TANGIBLE ASSETS

Additions
Disposals
At 31 August 2025
DEPRECIATION
Charge for year
At 31 August 2025
NET BOOK VALUE
At 31 August 2025
At 31 August 2024
7. DEBTORS: AMOUNTS DUE FALLING WITHIN ONE YEAR
Trade debtors
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
Social Security and other taxes		 Plant &
Machinery
£
-
-		 Computer
Equipment
Leasehold
Improvements
£
£
-
-
-
-		 Total
£
-
-
-
- -
-		 -
- -
-		 -
- -
-		 -
- -
-		 -
- (0)
0		 -
2025
£
1,817
1,817
2025
£
667
442
1,550
2,659		 2024
£
1,493
1,493
2024
£
50
7,406
425
7,881

These notes form part of the financial statements

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS

9. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movements in funds, included in the above are as follow		 At 1 September
2024
Net
movement in
funds
Transfers
between funds
At 31 August
2025
£
£
£
£
19,999
1,810
-
21,809
-
-
-
-
19,999
1,810
-
21,809
s:
Unrestricted funds
General fund
Child deprivation fund
Development fund
30 hour grant
TOTAL FUNDS		 Income
Expenditure
Net movement
in funds
£
£
£
67,442
(65,632)
1,810
-
-
-
-
-
-
-
-
-
-
-
-
67,442
(65,632)
1,810

These notes form part of the financial statements

GREENFIELD CLUB REGISTERED NUMBER: 04181246 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 NOTES TO THE FINANCIAL STATEMENTS

----- Start of picture text -----
9. MOVEMENT IN FUNDS (CONTINUED)
At 1 September Net Transfers At 31 August
2023 movement in between funds 2024
funds
£ £ £ £
Unrestricted funds
General fund 29,214 (9,215) - 19,999
29,214 (9,215) - 19,999
Restricted funds
- - - -
- - - -
TOTAL FUNDS 29,214 (9,215) - 19,999
Net movements in funds, included in the above are as follows:
Net movement
Income Expenditure in funds
£ £ £
Unrestricted funds
General fund 57,598 (66,813) (9,215)
57,598 (66,813) (9,215)
Restricted funds
- - -
- - -
TOTAL FUNDS 57,598 (66,813) (9,215)
----- End of picture text -----

10. RELATED PARTY TRANSACTIONS

There are no related party transactions that require disclosure for the current or prior financial year.

These notes form part of the financial statements