## **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 3. 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