COMPANY NUMBER.. 04042026
ANNUAL REPORT ANO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
BEECHWOOD EDUCARE CENTRE
(A company limited by guarantee)
'ACfj3ZQEH*
18111r2024
COMPANIES HOUSE
A10
#14

COMPANY NUMBER.. 04042026
BEECHWOOD EDUCARE CENTRE
CONTENTS OF THE ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Legal and Administrative Details
Report of th• Dlrector8
Independent Examinerfs Report
Staternent of Financlal Actlvltles
Balance Sheet
Notes to the Flnanclal Slatements
Delalled Income and Expendlture Account
10

COMPANY NUMBER.. 04042026
BEECHWOOD EDUCARE CENTRE
LEGAL AND ADMINSTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2024
DIRECTORS:
Denis George Storey
Barbara Ann Johnstone
Tina John50n
Rachael Louise Simms
Kevin James Simms
REGISTERED OFFICE:
High Hopes at Longview
Knowsley Lane Primary School
Astley Road
Huylon
Llverpool
L36 8D8
COMPANY NUMBER:
04042026 (England and Wales)
CHARITY NUMBER:
1090050 (England and Wales)
INDEPENDENT EXAMINER
Keith J Miller FCA
John Kerr - Chartered Accountants
375 Eaton Road
Wesl Derby
Liverpool
L12 2AH
BANKERS:
Barclays Bank PLC
Leicesler
LE87 288
Page 1

COMPANY NUMBER: 04042026
BEECHWOOD EDUCARE CENTRE
REPORT OF THE OIRECTORS {INCORPORATING THE TRUSTEES, ANNUAL REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The directors of the company (who are also charity Iruslees for the purposes of charity law), present their report with the
financial slalemenls of the charitable company for the year ended 31 March 2024 which are also prepared lo meet the
requirements for a trustees. report and accounts for Charity Law purposes. The legal and administrative details Set out on
page 1 form part of Ihis report.
The financial slatements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Artides of
Association and Accounting and Reporting by Charilies.. Slalemenl of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102) effective 1 January 2019.
OUR PURPOSES AND ACTIVITIES
The purposes and aclivilies of the charilable company are lo advance the education and development ol children living in
the North Huyton areas of Merseyside and the wider community by the provision of high quality nursery care & out of
school facilitie5 and working in partnership with other agencies to secure the widest range of seNices is available that best
matches the needs of our clienl population.
In shaping our objectives for the year and planning our artlvilles, the direclors have considered the Charity Commission's
guidance on public benefit, including the 9uidance 'public benefil.. runnin9 a charity {PB2>'. The charity relie5 on Ihe income
from fee5, charges and grants to cover its operating costs. Afft)rdats'lily and acce5S to our facilities is important lo us and
is refleGt8d in our pricing policy.
ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE
The results for the year and financial position of the charitable company are as shown in the annexed financial stalemenl8.
The charity, with the support of both ils staff and volunteers continues to provide much needed services by the provision
of high quality nursery care & out of school facilities. The charity has seen a steady demand for its services and has had
some success in obtaining commitments for future funding lo enable il lo further its aims. The directors are continuing lo
seek additlonal funding lo support future operational plans. The lalesl Ofsted inspection report rated overall effectiveness
as Good.
RESERVES POLICY AND GOING CONCERN
Reserves are needed to bridge the gap between the spending and receiving of income and lo cover unplanned emergency
repairs and other expenditure. The directors have established a policy whereby the unrestricted funds not committed or
invested in tangible fixed assets {'the free reserves'l held by the charity should be between 6 and 9 months of the resources
expended. which equates to betsveen approximately £205,500 to £308,250 in general funds. At this level. the directors feel
that they would be able to continue the current activities of the charity in the event of a significant drop in funding. Al 31
March 2024 the free reserves amounted lo £78,758 and are below the target level. The directors are considering ways in
which additional unreslricl8d rese¢ves can be raised.
In p￿parIng the accounls, the directors Consider that the charitable company has sufficient resources to Continue
operations for the foreseeable future.
STRUCTURE, GOVERNANCE ANO MANAGEMENT
The organisalion is a charitable company limited by guarantee. incorporated on 27 July 2000 and registered as a charity
on 11 January 2002. Members of the charilable company guarantee to contribute an amount not exceeding £10 in the
event ofthe charity winding up. The company is govemed by the policies made from time lo time by the directors together
with the temis of ils Memorandum and Articles of Association which sel oul the objects and powers of the company. The
procedures for the appointment, retirement and removal of directors a￿ sel out in the Articles. All directors are encouraged
to attend appropriate exleTnal training events where these will facilitate the undertaking of their role. The day lo day
operational aspects of the charity have been delegated to the Manager and her team.
DIRECTORS
The directors during the year under review, who were appointed by the members in accordance with procedures set o¢Jt
in the Memorandum and Articles, were..
Denis George Storey
Barbara Ann Johnslone
Tina Johnson
Kevin James Simms- appointed 14 July 2023
Rachael Louise Simms- appointed 14 July 2023
Page 2

COMPANY NUMBER.. 04042026
BEECHWOOD EDUCARE CENTRE
REPORT OF THE DIRECTORS (INCORPORATING THE TRUSTEES, ANNUAL REPORT)
FOR THE YEAR ENDED 31 MARCH 2024 - continued
RELATED PARTIES
None of the directors receive remuneration or other financial benefit from their work with the charity and any Contractual
felalionship wilh a relaled party must be disclosed to the full board, In the current yeai. no such related paty transactions
were reported.
RISK MANAGEMENT
The directors have a risk management strategy which comprises.. an annual review of the principal risks and uncertainties
that the charity faces and. the eslablishmenl of policies, systems and procedures lo mitigate those risks identified in the
annual review; and the implemenlalion of procedures designed to minimise or manage any potential impact on the charity
should those rlsks materi81ise.
Financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is
regular review of available liquid funds lo settle debts as they fall due and acts've management of trade debtors and creditor
balances lo ensure sufficient working capital is available.
Attention has also been focused on non-financial risks arising from child protection, fire, health and safety and food hygiene.
These risks are managed by ensuring procedures and accreditations are up lo date, having robust policies in place, and
gular awareness training for staff and volunteers in these operational areas. Standards are monitored both internally and
extemally io ensure consistent quality of delivery for all operational aspe¢ts of the charity.
The COVID-19 pandemic creatèd a major challenge with a high level of Ur￿ertainlY lor many charities The charity took
prompt action lo protect cash flow including reducing oulgoings and taking advantage of govemment support grants.
RESPONSIBILITIES OF THE DIRECTORS IN RELATION TO THE FINANCIAL STATEMENTS
The directors are responsible for preparing an annual report and financial statements in accordance with applicable law
and United Kingdom Accounllng Slandards (United Kingdom Generally Accepled AcGounling Praclice>.
Under company law the directors must not approve the financial statements unless they are satisfied that they give a true
and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditu￿, of Ihe charitable company for that period. In preparing the financial statements, they
are required to..
seled suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.,
slate whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial slalemenls.,
prepare the financial statements on thé going concern basis unless it is inapproprlate to presume that
the charitable company will continue on that basis.
The directors are iesponsible for keeping proper accounting records that disclose with reasonable accuracy at any time
the financial position of the charitable company and to enable Ihem to ensure that the financial statements comply with the
Companie5 Act 2006. They are also rèsponsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
This ￿port has been prepared in accordance with the special provisions of Part 15 of the Companies Act 20C6 relating to
small companies.
BY ORDER OF THE BOARD OF DIRECTORS
Kevin James Simms- Director
Date
Page 3

COMPANY NUMBER.. 04042026
INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF
BEECHWOOD EDUCARE CENTRE
I report to the directors on my examination of the accounts of the charitable company for the year ended 31 March 2024
which are set out on pages 5 to 9.
This report is made to the board of directors. as a body. in a¢cordance with the tems of the engagement. To the fullest
extent permitted by law, I do not accept or assume responsibility lo anyone other Ihan the charitable company and the
directors, as a body, for my work or for this report.
Responsibilities and basis of report
As the directors of the charitable company (and also ils trustees for the purposes of charity law) you are responsible for
the preparation of the accounts in accordance with the requirements of thè Companies Act 2006 ('the 2006 Acl')-
Having satisfied myself that the accounts of the company are not required lo be 8udiled under Part 16 of the 2006 Act and
are eligible for independent examination. I report in respect of my examination of your charity s accounts as carried out
under section 145 of the Charits'es Act 2011 (the .2011 Act')- In carrying out my examination I have followed the Directions
given by the Charity Commission under section 145{51(b) of the 2011 Act.
Independent oxamlner's report
Since the charitable company's gross income exceeded £250.000, your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of The
Inslilule of Chartered Accounlanls in England and Wales. which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the examin81ion
giving me cause to believe..
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act: or
the accounts do not accord with those accounting records.. or
the accounts do not comply with the accounting requirements of seclion 396 of the 2006 Act other than any
requirement thal the accounts give a'true and fair vlew. which is not a matter considered as part of an independent
examination., or
the accounts have not been prepared In accordance with the methods and principles of Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January
2019.
I have no concems and have come across no other matters in connection with the examination to which allenlion should
be drawn in this report in order lo enable a proper understanding of the accounts lo be reached.
Keith
Iller FCA
Joh
Kerr - Chartered A¢¢ountants
37S Eaton Road
West Derby
Liverpool
Merseyside
L12 2AH
Date
Page 4

COMPANY NUMBER.. 04042026
BEECHWOOO EDUCARE CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
31.3.2024
31.3.2023
Unrestrlcted Income funds:
Income:
Grants and donations - operation of childcafe centre
241,947
219.316
Fees- operats.on of childcare centre
206,523
147,032
Interest on employment taxes
Total income
448,479
366,348
Expendlturn:
Costs of operation of childcare centre
408,381
448,288
Governance costs
2,610
2,610
Total expenditure
410.991
448,898
Net Incomellexpenditure) for the year
and net movement in funds (see notes 2 & 71
37,488
(82,550)
Reconclliatlon of fund•
Totsl funds brought forward
123 820
Totsl funds carrled forward
The slalement of financial activities incorporates the income and expenditure account.
The slalement of finanaal aclivilies includes all gains and losses recognised in the year.
All income and expenditure derives from continuing 8Ctivitie$.
The notes form part of these financial slatemenls
Page 5

COMPANY NUMBER.. 04042026
BEECHWOOD EDUCARE CENTRE
BALANCE SHEET
31 MARCH 2024
31.3.2024
31.3.2023
Notes
FIXEO ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
36,513
58.128
19,273
47,384
94,641
66,657
LIABILITIES
Creditors falling due within one year
15.885
25,927
NET CURRENT ASSETS
40.730
TOTAL ASSETS LESS CURRENT
LIABILITIES
41,270
THE FUNDS OF THE CHARITY
Unreslricled income funds
10
41.270
TOTAL CHARITY FUNDS
78.758
The company is entitled lo exemption from audit under Section 477 of the Companie8 Act 2006 for the yèar ended
31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 M8rch 2024 in accordance with Section 476 of the Companies A¢t 2006.
The directors acknowledge their responsibilities for..
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of ils income and expenditure for each financial year in accordance with the requirements of
Sections 394 and 395 and which olhewise comply with the requirements of the Companies Act 2006 relabng to
financial slalements, so far as applicable lo the company.
These financial slalements have been prepared in accordance with the specS8l provlsions of Part 15 of the Companies Act
2006 relating to small companies and conslitule the annual accounts required by the Companies Act 2006 and are for
Circulation lo the members of Ihe company.
The financial slalements ivefe approved by the Board of Directors and authorised for issue on
and were signed on ils behalf by..
Kevin James Simms - Director
The notes form part of these financial statements
Page 6

COMPANY NUM8ER.' 04042026
BEECHWOOD EDUCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation
of the financial statements are as follows..
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial
Reportin9 Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019, the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Beechwood Educare Centre meets the definition of a public benefrt entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy
notes.
Preparation of the accounts on a going concern basis
In preparing the accounts, the directors have taken account of the financial resources available to the charity and
consider that the charity should be able lo continue operations for the foreseeable fulure.
Incom• rncognltlon
Items of income are recognisèd and included in the accounts when all of the following criteria are met.. the charity
has entitlemenl to the funds- any performance conditions attached lo the item(s) of income have been met or ar8
fully within the control of the charity.. there is sufficient certainty that receipt of the income is considered probable;
and the amount can measured reliably. The value of services provided by volunteers has not been included in
these accounts.
Expenditure recognition
Expenditure is recognised once there is a legal or constructive obligation to make a payment lo a third party. it is
probable that settlement will be required and the amount of the obligation can be measured reliably.
Penslon costs
The charitable company operates defined contribution pension schemes. Contributions payable lo the company's
pension schemes are charged to the Statement of Financial Activities in the period lo which they relate.
TangSble fixed 8s8ets
Tangible fixed assets are staled at cost less accurnulated depreciation. DepreGlallon is provided at rates calculated
to wrlte off the cost of each asset over ils expected useful life..
Fixtures & equipment - 200/0 on cost
NET EXPENDITURE
This is staled after charging..
31.3.2024
31.3.2023
Independent examination and accountancy costs
Depreaation
Directors, emoluments, expenses and benefits
2,610
538
2,610
537
The dlreclors were noi paid nor did they receive any other benefits from employment with the charity in the year
(2023.. £nil) neither were they reimbursed expenses during the year (2023.. £nil). No director received payment for
professional or other services supplied lo the charity (2023: £nil).
CORPORATION TAX
The charity is exempt from tax on income and gains to Ihe extent that these are applied to its charitable objects.
Page 7

COMPANY NUMBER.. 04LM2026
BEECHWOOD EDUCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024- continued
TANGIBLE FIXED ASSETS
Fixtures
& equipment
Total$
COST
Al 1 April 2023
Additions
Disp05als
121,309
121,309
At 31 March 2024
121,309
121,309
DEPRECIATION
At 1 April 2023
120,769
120,769
Charge for year
538
538
At 31 March 2024
121,307
121,307
NET 800K VALUE
At 31 March 2024
At 31 March 2023
540
540
DEBTORS
31.3.2024
31.3.2023
Trade debtors net of bad and doubtful debt provisions
Other debtors
36,513
19,264
36.513
19,273
CREDITORS FALLING DUE WITHIN ONE YEAR
31.3.2024
31.3.2023
Trade creditors
Social security and other taxes
Accruals and deferred income
Other creditors
1,298
4.699
9,057
831
5,936
10,057
9.093
841
ANALYSIS OF STAFF COSTS AND STAFF NUMBERS
31.3.2024
31.3.2023
Wages and salaries {No employee had emoluments in excess of £60.000)
Social security costs
Employers National Insurance
Pension contributions
305,991
9,697
295.945
11,388
319,635
311,102
The average monthly head count during the year was as follows..
31.3.2024
31.3.2023
Operation of childcare centre
21
20
FRC ETHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENTITIES
In common with many other charilies of our size and nature we use our Independent Examiner to assist with the
preparation of the financial statemenls.
Page 8

COMPANY NUMBER.. 04042026
BEECHWOOD EDUCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2024 - contlnued
LEGAL STATUS OF THE CHARITY
The charity is a private company, limited by guarantee. registered in England and Wales and has no share capital. In the
event of the charitable company being wound up. the liability in respect of the guarantee is limited to £10 per member of
the company. The company's registered number and registered office address can be found on page 1.
10.
ANALYSIS OF CHARITABLE FUNDS
Unrestrlcted
income
funds
Al 1 April 2023
41,270
Incomin9 resources
Outgoing resources
448.479
(410,991)
At 31 March 2024 - represented by total assets less current liabilities
At 1 April 2022
123,820
Incomin9 resources
Outgoing resources
366,348
(448.898}
At 31 March 2023 - represented by lolal assets less current liabilities
41,270
Page 9

COMPANY NUMBER". 04042026
BEECHWOOD EDUCARE CENTRE
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
31.3.2024
31.3.2023
Income:
Fees receivable
other grants and donations
206,523
241.947
147,032
219.316
448.470
366.348
Bank Inte￿St
Interest on employment taxes
448,479
366,348
Expenditu￿.
Staffing costs
Rent, service charges, light, heal & power
Insurances
Telephone and ¢ommunr¢alion systems
Travelling
Subscriptions & registrations
Repairs, renewals & cleaning
Staff welfare & hospitality
Recruitment, postage, slalionery 8 publicity
Accountancy and examination fees
Professional, legal and safeguarding fees
Food & nursery requisites
Equipment hire
Bad and doubtful debt provisions (release)
Fixtures and fittings deprèciation
Bank and card processing charges
Interest on employment laxes
319.635
31,664
5,294
3,019
107
844
10,247
2.302
1,893
2,610
7,113
32,269
5,210
113,648)
538
778
311.102
28,783
4,887
4.433
67
703
15,149
1,076
1.670
2,610
6.479
30,905
2.930
36.565
537
1,002
410991
448,898
Net Incornel{expenditurel
Page 10