2025-03-31-accounts - Dunnington Children

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Company Number: 04448939

DUNNINGTON CHILDREN

A company limited by guarantee and

a registered charity number 1093097

ANNUAL REPORT AND ACCOUNTS

for the year ended

31 March 2025

UNAUDITED

HPH Chartered Accountants 54 Bootham YORK YO30 7XZ

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DUNNINGTON CHILDREN ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS	*page*
Directors' and Trustees' Annual Report	1 - 7
Independent Examiner's Report	8
Statement of Financial Activities and Income and Expenditure Account	9
Balance Sheet	10
Notes to the Accounts	11 - 18

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DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees have pleasure in presenting their report along with the Financial Statements for the year ended 31st March 2025.

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 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. We have also referred to the guidance contained in the Charity Commission’s guidance on public benefit when reviewing our aims and objectives for the year.

Objectives and Activities

Objectives

The Charity’s objectives are to advance the education, care, and wellbeing of children by providing safe, inclusive, and affordable early years education and childcare. These objectives are delivered through the operation of a preschool located on the site of the adjoining primary school, together with wraparound care (breakfast and after-school club) and a holiday club, supporting children and families within the village and surrounding community.

The Trustees have reviewed the Charity’s aims, objectives, and activities during the year and confirm that these continue to align with the Charity’s governing document.

Public Benefit

In setting its objectives and delivering its activities, the Trustees have had due regard to the Charity Commission’s guidance on public benefit. The Charity’s preschool provision is registered with and inspected by Ofsted and operates in accordance with the Early Years Foundation Stage (EYFS) statutory framework , meeting all regulatory and safeguarding requirements.

The Charity provides public benefit by:

Delivering high-quality early education for children aged 2 to 4 years, supporting progress across the prime and specific areas of learning and preparing children for a smooth transition into statutory education, including progression to the adjoining primary school.
Providing breakfast club, after-school club, and holiday club for children up to the age of 12, offering continuity of care that supports children’s wellbeing, behaviour, and positive relationships outside the school day.
Working in partnership with parents and carers to support children’s learning and development, including, where possible, offering flexible attendance patterns to meet the needs of working families.
Promoting inclusive practice, equality of opportunity, and a safe, nurturing environment where children feel secure, valued, and supported.

Through these activities, the Charity supports positive outcomes for children, enables parental employment and training, and contributes to a joined-up approach to early education and childcare within the local village community.

Docusign Envelope ID: 622B5D54-98E5-412B-BC7B-D9F6FCB0D967 DUNNNGTON CHILDREN DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Achievements and Performance

During the financial year, the Charity delivered high-quality early years education and childcare through its Ofsted-registered preschool , wraparound care , and holiday club, serving children and families in the local village and surrounding community.

In June 2024, Ofsted inspected the preschool, with the following judgements:

Overall effectiveness: Good
Quality of education: Good
Behaviour and attitudes: Good
Personal development: Good
Leadership and management: Good

Key inspection strengths included:

Children thrive in a stimulating and exciting environment, arriving happy and eager to learn.
Warm, caring staff support children to feel safe and secure.
Learning activities, indoor and outdoor, develop independence, confidence, and key skills.
Children demonstrate very good behaviour and make choices about their learning.

The positive inspection outcomes are particularly notable as the new manager had been in post for less than a month at the time of the inspection. The new manager has been very well received by staff, parents, and children, and is helping to further enhance the quality of provision, care, and learning opportunities.

The preschool, located on the adjoining primary school site, supported children aged 2 to 4 years, preparing them for smooth transitions into Reception. The provision operated in line with the Early Years Foundation Stage (EYFS) framework , delivering approximately 190 preschool full day sessions / 380 half-day sessions during term time.

The Charity also provided wraparound care (breakfast and after-school club) during term time, and a holiday club outside of term time. Holiday club operates throughout the school holidays in the year, apart from bank holidays, periods of low demand (December/January) and approximately 4 days for staff training days which are spread out over the year.

Collectively, these services helped to support approximately 107 families and carers, providing continuity of care, promoting wellbeing, and supporting families’ work, study, and training commitments.

During the year, the charity rolled out a new collaborative system, enabling improved communication, session management, invoicing, and family updates. The system has been well received by parents and has helped streamline operations. It has also provided Trustees with greater confidence in debt recovery, enabling more effective discussions with families who may be struggling, and supporting timely and appropriate ways to meet payment commitments.

Efforts were also made during the year to recover old outstanding debts. While a good proportion of these debts were successfully recovered, the Charity regretfully wrote off £6,882 of debts for various reasons, ensuring the accounts fairly reflect the Charity’s financial position.

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DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

The setting continues to work with the local authority in the City of York, and the adjoining primary school, Dunnington Church of England Primary School, to strengthen collaboration, align approaches to learning, behaviour, and wellbeing, and support children’s development. The Charity also continues to offer assisted places, with 2 assisted places taken in the year, helping to ensure that its provision is accessible and inclusive to all families, and works closely with parents and carers, offering flexibility to meet family needs.

Overall, demand for services remained strong, reflecting the Charity’s value in providing accessible, highquality childcare. Trustees remain committed to maintaining high standards, developing partnerships, and supporting positive outcomes for children and families.

Overview and Future Plans

Overview

During the year, the Charity continued to provide high-quality early years education and childcare to children and families in the local village and surrounding community. The setting maintained strong partnerships with the adjoining primary school and the Local Authority, City of York, ensuring continuity of care, alignment of learning approaches, and support for families. Services offered included the preschool , wraparound care , and holiday club, collectively supporting approximately 107 families and carers.

Significant developments during the year included the appointment of a new manager, who has been very well received and is helping to enhance the quality of provision, and the implementation of a new collaborative system, improving communication with families, session management, invoicing, and Trustee oversight of debt recovery. The Charity continues to offer assisted places, ensuring its services remain accessible and inclusive to all families.

Future Plans

Looking forward, the Charity plans to:

Make a strategic investment in resources and equipment, refreshing and purchasing new indoor and outdoor resources to further support children’s development and staff practice.
Enhance and expand outdoor learning opportunities, creating additional stimulating environments that promote physical development, creativity, and exploration.
Continue to work co-operatively with the adjoining school, including the successful shared lunch provision allowing preschool children access to a hot lunchtime meal.
Maintain active participation in the City of York Early Years Shared Foundation Partnership, a collective group of local schools and childcare providers, to strengthen collaboration and share best practice.
Further focus on and utilise government initiatives, such as the Stronger Practice Hubs, to build on best practice, promote collaboration both within and outside the local area, and support staff development through training and visiting other settings.
Monitor changing guidance and policy, ensuring robust and dynamic risk assessments are in place; the safety of children, parents, and staff remains the highest priority.
Continue to develop staff skills and confidence to deliver high-quality early years education in line with EYFS requirements.
Maintain the Charity’s commitment to accessible, inclusive provision, supporting families with flexible and tailored childcare options.

These initiatives aim to ensure the Charity remains a trusted and valued provider of early years education and childcare, delivering positive outcomes for children, families, and the wider community.

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DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Financial Review

Total receipts for the year to 31 March 2025 amounted to £287,153 (year ended 31 March 2024 - £251,713).

Total payments for the year to 31 March 2025 amounted to £260,957 (year ended 31 March 2024 - £235,888).

The Charity holds £176,052 in their bank account (year ended 31 March 2024 - £148,662).

It is the policy of the Charity to hold reserves to provide working capital for its continued operations. At the end of the year, the total reserves held in unrestricted undesignated funds amounted to £135,879 (year ended 31 March 2024 - £151,866) with £nil restricted funds (2024 - £Nil). These funds are held in accordance with the charitable objectives of the company.

The Trustees have designated funds of £42,183 which is allocated for the future investment in new indoor furniture, equipment and learning equipment, a story telling tree and an outdoor classroom. These will be used in the activities of the Charity.

Reserves Policy

The Trustees aim to maintain free reserves equivalent to 3–6 months of committed expenditure , including staff, premises, and essential operational costs. This level of reserves ensures the Charity can continue to meet its charitable objectives and maintain services to children and families in the event of short-term fluctuations in income or unforeseen costs.

The Trustees have designated £42,183 of reserves above the target for strategic investment. The funds have been invested post year in refreshing and purchasing indoor furniture and learning resources and installing a new outdoor classroom.

The level of reserves is reviewed annually by the Trustees as part of budgeting and financial planning. Drawdowns from reserves are only made in exceptional circumstances with Trustee approval, to ensure the charity remains financially sustainable.

Risk Management Policy

The Directors and Trustees have assessed the major risks to which the Charitable Company is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems are in place to mitigate the exposure to the major risks.

Docusign Envelope ID: 622B5D54-98E5-412B-BC7B-D9F6FCB0D967 DUNNNGTON CHILDREN

DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Structure, Governance and Management

The Company was incorporated on 28 May 2002 as a Company Limited by Guarantee, company number 04448939. The Company was registered as a charity on 23 July 2002, registration number 1093097. The Company’s registered office is Dunnington Primary School, Church Lane, Dunnington, YORK, North Yorkshire, YO19 5QG. The Charity’s governing document is its Memorandum and Articles of Association dated 28 May 2002, as amended by special resolutions dated 27 November 2003 and 31 March 2006.

The Company changed its name on 6 December 2003 from Dunnington Playgroup and Tiddlers to Dunnington Children (trading as Over The Rainbow) and extended its charity objects to include the provision of out of school care in the morning and afternoon to children of primary school age.

On 22 December 2003 the Company then merged the activities and funds of the Dunnington Out of School Club into its charitable objectives and results.

An Extraordinary General Meeting was held on 31 March 2006 at which, following the approval of the Charity Commission, the Articles of Association were changed so that two classes of members could be formed; one for parents and carers of children and one for more formal members, who would have voting rights at General Meetings.

No remuneration or benefits were received by any of the Directors or Trustees who held posts during the year in respect of their services to the Charitable Company.

Appointments and re-appointments of Directors and Trustees were made by the members of the Company at the Committee Meetings of the Charitable Company. Attempts to recruit for new trustees are made via newsletters to parents and to the local community on social media.

Reference and Administrative Information

The Charity’s registered name is Dunnington Children, charity registration number 1093097, company number 04448939 and registered office Church Lane, Dunnington, YORK, YO19 5QG.

The Charity’s Trustees, who are also known as the Management Committee and are also the Charitable

Company’s directors, in office during the year were:

Committee members: Harriet Robinson – Chair Abigail Starzynski – Treasurer

Claire Robinson

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DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

The Charitable Company’s agents and advisors were:

Bankers: HSBC Bank plc Parliament Street YORK YO1 8XS Independent Examiner: Sarah Wearing FCA, DChA HPH Chartered Accountants 54 Bootham YORK YO30 7XZ

Responsibilities of the Management Committee

Statement of Directors’ and Trustees’ Responsibilities

The purpose of this statement is to distinguish the Directors’ and Trustees’ responsibilities for the accounts from those of the Independent Examiner as stated in her report.

Company and charity law require the Directors and Trustees respectively to prepare accounts for each financial year which give a true and fair view of the Charitable Company’s state of affairs at the end of the year and of its financial activities for that year. In preparing those accounts the Directors and Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
prepare the accounts on the going concern basis unless it is inappropriate to assume that the Charitable Company will continue in operation.

The Directors and Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charitable Company and to enable them to ensure that the accounts comply with the Companies Act 2006 and applicable charity law. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Docusign Envelope ID: 622B5D54-98E5-412B-BC7B-D9F6FCB0D967 DUNNNGTON CHILDREN

DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (CONTINUED)

Exemption

This report has been prepared in accordance with the small company’s regime under the Companies Act 2006.

Approved by Dunnington Children trading as Over the Rainbow on 16 December 2025 and signed on its behalf by:

……………………

Harriet Robinson

Chair

…………………….

Abigail Starzynski

Treasurer

Docusign Envelope ID: 622B5D54-98E5-412B-BC7B-D9F6FCB0D967 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DUNNINGTON CHILDREN

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable company’s trustees as a body in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the charitable company’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited 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 Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the 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 I am qualified to undertake the examination because I am member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination 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 records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham YORK YO30 7XZ

16 December 2025

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DUNNINGTON CHILDREN STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Note Income and endowments from: 2 Other Investments Total Income Expenditure on: Charitable activities Total Expenditure 4 Net income 3 Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward Charitable activities	Unrestricted Funds £ 287,055 - 98	Restricted Funds £ - - -	Total Total 2025 2024 £ £ 287,055 246,536 - 5,087 98 90 287,153 251,713 260,957 235,888 260,957 235,888 26,196 15,825 - - 26,196 15,825 151,866 136,041 £ 178,062 £ 151,866
	287,153	-
	260,957	-
	260,957	-
	26,196 -	- -
	26,196	-
	151,866	-
	£ 178,062	£ -

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 18 form part of these accounts.

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DUNNINGTON CHILDREN BALANCE SHEET AS AT 31 MARCH 2025

Company Number: 04448939

	Note	2025		2024
		£	£	£	£
Fixed assets:
Tangible assets	6		16,562		4,440
Total Fixed Assets			16,562		4,440
Current assets:
Debtors	7	18,476		17,103
Cash at bank and in hand		176,052		148,662
Total Current Assets		194,528		165,765
Liabilities:
Creditors: amounts falling due within one year	8	(33,028)		(18,339)
Net current assets			161,500		147,426
Total assets less current liabilities			178,062		151,866
Total Net Assets		£ 178,062	£ 178,062	£ 151,866	£ 151,866
The funds of the charity:
Unrestricted funds	9
Designated funds			42,183		-
Undesignated funds			135,879		151,866
Restricted funds			-		-
Total Charity Funds		£ 178,062	£ 178,062	£ 151,866	£ 151,866

In the Directors' and Trustees' opinion the charitable company was entitled under section 477 of the Companies Act 2006 ('the Act') to exemption from the audit of its accounts for the year ended 31 March 2025. No notice from members requiring an audit has been deposited under section 476 of the Act in relation to its accounts for the financial period. The Directors and Trustees are responsible for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the charitable company as at the end of each financial period and of its incoming resources and its application of resources for each period in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with its requirements, so far as applicable to the charitable company.

The accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies.

Approved by the Board on 16 December 2025 and signed on its behalf by:

Harriet Robinson Abi Starzynski Chair Treasurer

The notes on pages 11 to 18 form part of these accounts.

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DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of Preparation

The accounts 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 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Dunnington Children meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The Charitable Company is a private company limited by guarantee, incorporated in England. The address of the registered office is: Church Lane, Dunnington, YORK, North Yorkshire, YO19 5QG.

b) Preparation of the accounts on a going concern basis

The Charitable Company has cash resources and has no requirement for external funding. The directors and trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe that the going concern basis of accounting is appropriate in preparing the annual financial statements.

c) Tangible fixed assets

All assets costing more than £500 are capitalised at cost.

Depreciation is provided on all tangible fixed assets in use at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment – Straight line over 5 and 10 years

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DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

d) Income

Charges for childcare services are accounted for in the year in which the service is provided.

Gifts and donations are accounted for when received.

Investment income is accounted for in the year on a receivable basis.

e) Expenditure and Irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities relates to activities undertaken to further the purposes of the

charity and includes their associated support costs.

Governance costs include those costs associated with meeting the constitutional requirements of the charity and include the independent examiner’s fees and costs linked to the strategic management of the charity.

Certain expenditure is directly attributable to specific activities and has been included in those categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

All expenditure is accounted for on an accruals basis and includes the irrecoverable element of Value Added Tax.

f) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

g) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

h) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

i) Fund Accounting

Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the directors/trustees. Designations of unrestricted funds are made at the directors’/trustees’ discretion in order to make allocations for anticipated future expenditure.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a particular purpose.

Restricted funds are funds which are subject to specific trusts, either declared by the donor when making the donation or grant conditions, or accepted by the donor in responding to a specific appeal.

j) Financial instruments

The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

k) Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

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DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025

2. INCOME FROM CHARITABLE ACTIVITIES

Fee income Grants Government Early Years/Pathfinder funding	Total Total 2025 2024 £ £ 168,500 157,251 922 - 117,633 89,285 £ 287,055 £ 246,536

All income relates to unrestricted funds.

3. NET INCOME/EXPENDITURE FOR THE YEAR

	2025	2024
The surplus for the year is stated after charging:	£	£
Depreciation	2,805	1,456
Independent Examiner's remuneration	2,017	1,796
Other fees paid to Examiner	1,797	1,469

4. TOTAL EXPENDITURE

TOTAL EXPENDITURE
Charitable activities Cost of childcare provision Governance costs	Staff Costs £ 163,138 -	Support Costs 95,802 2,017	Total Total 2025 2024 £ £ 258,940 234,092 2,017 1,796 £ 260,957 £ 235,888
	£ 163,138	£ 97,819

In 2025, no expenditure related to restricted funds (2024 - £Nil)

5. STAFF COSTS AND TRUSTEES' REMUNERATION

	2025	2024
	£	£
Gross salaries and wages	154,403	141,480
Employer's NIC	6,041	10,063
Employer's pension contributions	2,694	2,800
	£ 163,138	£ 154,343

The average number of employees in the year was 10 (2024 - 8), all involved with the provision of childcare. There were no employees with emoluments above £60,000 in the year.

No remuneration, benefits or expenses were received by any of the Directors or Trustees who held posts during the year in respect of their services to the Charitable Company.

The key management personnel of the Charitable Company comprise the Directors/Trustees and the Club Manager. The total employee benefits of the key management personnel were £37,924 (2024 - £34,547).

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DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025

6. FIXED ASSETS

Cost: At 1 April 2024 Additions At 31 March 2025 Depreciation: At 1 April 2024 Charge for the year At 31 March 2025 Net book values 31 March 2025 31 March 2024	Fixtures, fittings & equipment £ 55,498 14,927	Total £ 55,498 14,927
	70,425	70,425
	51,058 2,805	51,058 2,805
	53,863	53,863
	£ 16,562	£ 16,562
	£ 4,440	£ 4,440

7. DEBTORS

Trade debtors Prepayments and accrued income	Total Total 2025 2024 £ £ 16,887 12,456 1,589 4,647 £ 18,476 £ 17,103

All debtors relate to unrestricted funds.

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DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: amounts falling due within one year

	Total	Total
	2025	2024
	£	£
Trade creditors	9,142	11,574
Taxes and social security costs	2,799	-
Other creditors	679	-
Accruals and deferred income	20,408	6,765
	£ 33,028	£ 18,339

All creditors falling due within one year relate to unrestricted funds.

9. FUNDS

Balance b/f 01/04/2024 £ 151,866 - - - -	Incoming Resources £ 287,153 - - - -	Resources Expended £ (260,957) - - - -	Transfers £ (42,183) 19,633 3,442 19,108 -	Balance c/f 31/03/2025 £ 135,879 19,633 3,442 19,108 -
£ 151,866	£ 287,153	£ (260,957)	£ -	£ 178,062
Balance b/f 01/04/2023 £ 136,041 -	Incoming Resources £ 251,713 -	Resources Expended £ (235,888) -	Transfers £ - -	Balance c/f 31/03/2024 £ 151,866 -
£ 136,041	£ 251,713	£ (235,888)	£ -	£ 151,866

Designated fund

£42,183 designated funds have been allocated for the investment in the new indoor furniture, equipment and learning equipment, story telling tree and an outdoor classroom.

Docusign Envelope ID: 622B5D54-98E5-412B-BC7B-D9F6FCB0D967

DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025

10. ANALYSIS OF THE CHARITY'S NET ASSETS BY FUND

Fixed assets £ 16,562 - -	Net current assets £ 119,317 42,183 -	Total 2025 £ 135,879 42,183 -
£ 16,562	£ 161,500	£ 178,062
Fixed assets £ 4,440 -	Net current assets £ 147,426 -	Total 2024 £ 151,866 -
£ 4,440	£ 147,426	£ 151,866

11. TRANSACTIONS WITH RELATED PARTIES

The Charitable Company has a Transfer of Control Agreement with the Governors of Dunnington Primary School in respect of the use of premises at the school site. The agreement stipulates that the rent will remain fixed at £8,000 for the first five years, commencing March 2004, after which it will be subject to increases in line with the "Harmonised Consumer Price Index". The agreed annual rent has not changed since the initial period ended.

The Charitable Company has taken out indemnity insurance on behalf of the Trustees. This cover is part of the general insurance provision and the cost is not separately identifiable.

There were no other related party transactions.

12. TAX STATUS

As a registered charity (number 1093097), Dunnington Children is exempt from the payment of income and corporation tax on its income falling within sections 466 to 493 of the Corporation Tax Act 2010.

13. COMPANY STATUS

The Charitable Company is incorporated under the Companies Acts as a private company limited by guarantee and not having a share capital. Each member is liable, if the Charitable Company is dissolved while he, she or it remains a member or within 12 months afterwards, to pay up to £1 towards the costs of dissolution and the liabilities incurred by the Charitable Company while the contributor was a member.

Docusign Envelope ID: 622B5D54-98E5-412B-BC7B-D9F6FCB0D967

DUNNINGTON CHILDREN NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025

14. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

*Income and endowments from:* Other Investments *Total Income* *Expenditure on:* Charitable activities *Total Expenditure* *Net income* Transfers between funds *Net movement in funds* *Reconciliation of funds:* Total funds brought forward *Total funds carried forward* Charitable activities	*Unrestricted* *Funds* £ 246,536 5,087 90	*Restricted* *Total* *Funds* *2024* £ £ - *246,536* - *5,087* - 90 - *251,713* - *235,888* - *235,888* - *15,825* - - - *15,825* - *136,041* *£ -* *£ 151,866*
	251,713
	235,888
	235,888
	15,825 -
	15,825
	136,041
	*£ 151,866*