Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
## **Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year **From** 1 April 2024 **To** 31 March 2025
## Section A Reference and administration details
**Charity name** Greenfields Childcare
**Other names charity is known by**
|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|
|1 Alexander Roffey|Chair|||
|2 Jonathan Orman|Treasurer|||
|3 Susan Wright|Secretary|From 11.12.24||
|4 Danielle Littlewood|Secretary|From 06.06.23 – Jul 24||
|5 Chris Broadhead|Trustee|From 21.12.24||
|6 Kenneth Delaney|Trustee|||
|7 Zoe Sloan|Trustee|From 11.09.23 – Jan 25||
|8 Danielle Searby|Trustee|From 05.19.23 – Jan 25||
|9||||
|10||||
|11||||
|12||||
|13||||
|14||||
|15||||
|16||||
|17||||
|18||||
|19||||
|20
~~ee~~|~~ee~~|~~ee~~|~~ee~~|
**TAR**
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Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of adviser **
**Name**
**Address**|||
||||
||||
||||
||||
|**Name of chief executive or names of senior staff members (Optional information)**|||
|Penny Smith - Manager|||
Penny Smith - Manager
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Preschool Learning Alliance Model Constitution Type of governing document
(eg. trust deed, constitution) Unincorporated association, but we have trustee and indemnity insurance How the charity is constituted to help us manage risk. We are aware that we need to address the issue (eg. trust, association, company) of CIO, which we are in the process of. Parents can self-nominate using a comprehensive introduction/application Trustee selection methods form. Applications are discussed at committee, proposed and seconded (eg. appointed by, elected by) by current trustees where appropriate.
## **Additional governance issues (Optional information)**
- Committee packs are given to all new members and contain all relevant
- You **may choose** to include documentation for their position within the group.
- additional information, where relevant, about: EY2 forms are completed and submitted to Ofsted
- policies and procedures adopted for the induction and DBS applications are made. Once awarded, new members are asked to sign up to the up-date service, to ensure they remain current.
- training of trustees;
- the charity’s organisational Greenfields Childcare is registered with Ofsted and works with a number structure and any wider of advisory bodies. network with which the charity works; Ofsted is our governing body
- relationship with any related PLA is our advisory body We also have our Local Authority as an advisory body.
- parties;
- trustees’ consideration of The major risk for trustees is the fact that we are unincorporated and the major risks and the system liability issue, this is managed firstly by trustee and indemnity insurance and procedures to manage and secondly by seeking CIO status them.
## **Section C Objectives and activities**
To enhance the development and education of children, primarily under statutory school age, by encouraging parent to understand and provide for the needs of their children through community groups. **Summary of the objects of the charity set out in its** To provide care in a full and stimulating environment for older children **governing document** (up to 11 years old), taking to and picking up from school and also providing holiday care.
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Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
To provide a safe, child centred, caring environment that is stimulating and challenging. To offer this care and education in partnership with parents and other professionals. To offer equality of opportunity to all children and families within our setting.
As trustees we are confident that we have complied with our duty to have due regard to public benefit guidance published by the Commission. All trustees are subject to a lengthy induction which covers all aspects of their responsibilities to the group. This is detailed at length in our Trustees Code of Conduct.
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
## **Additional details of objectives and activities (Optional information)**
The group has reconnected with its volunteers and is once again actively supported by a number of volunteers who help with various aspects of the group’s activities. Activities include maintenance, childcare, fundraising and governance.
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
**TAR**
March **2012**
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Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
## Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
Greenfield has continued to provide a good quality experience for the children in our care. The expansion of the 2 year old funding for working parents has increased our numbers. This, in turn, has increased our revenue as the funding rate is higher than our fee rate.
We continue to have good links in the community and continue to work with schools, organisations providing food banks and other likeminded organisations.
By providing effective, affordable childcare that parents are confident to access, we support parents to gain employment, especially females as this tends to raise the families’ living standards, in an area which is well documented as being in the lower 20% of the Government’s IMD. Access to education and training is further improved because of the availability or affordable or free childcare.
As we are having more children with additional needs into the setting, we have tailored our planning and curriculum to meet the needs of the diversity of children who attend the setting.
We continue to evolve and improve our knowledge and the knowledge and practice of our staff members, setting in place a robust supervision and appraisal system to identify strengths and weaknesses to inform training plans. This ensures the best quality of education and care for the children in our setting.
We have had a variety of successful fundraising events which has impacted the setting by providing much needed finances given the substantial rise in the cost of electricity and the cost of living in general. This is something we need to continue to do and look towards grants to enable us to continue to offer the high provision.
Our greatest achievement this year was to be awarded ofsted Outstanding in January 2025, thanks to a lot of hard work by the staff and management team. This will help to raise our profile.
**TAR**
March **2012**
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Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
## **Section E Financial review** ~~Se~~
**Brief statement of the**
**charity’s policy on reserves**
The current bank balance includes contingency to cover approximately 3 months operating costs. Reserves are not kept in a separate account but are in the main trading account. There is a surplus balance which is being kept aside to use for maintenance/expansion costs, once the lease has been renewed, there will also be the cost implications of negotiating a new lease.
**Details of any funds materially in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
The Charity’s main source of income continues to be FEEC funding and parent fees. This has increased as the government funding of 2 year olds increases. More emphasis needs to be put on grant bid writing and continuation of successful fundraising events.
The rise in the minimum wage and National Insurance has had an impact, although at the present we are absorbing those costs without raising fees, this needs to be closely monitored.
Our lease is due for renewal in October 2025, however there are some delays with this which are in the hands of the relevant departments. Lease negotiations should take place early 2026. We are aware of various costly maintenance items which will need addressing soon but are waiting for the renewal to take place. We can then look at any expansion plans particularly in respect of the increase in Government funding and the roll out of 30 hours funding for working parents of children aged 9 months plus.
## ~~a~~ **Section F Other optional information**
Close attention will need to be placed on the effect that the expansion of funding will have on numbers in preschool. At present or 2 year olds can only attend 9am to 3pm, if it becomes clear that parents need expanded care and numbers start to drop, we will need to look at remodelling to ensure sustainability.
## ~~a~~ **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** Jonathan Orman **Full name(s)** Alexander Roffey **Position (eg Secretary, Chair,** Chair Treasurer **etc)** ~~po~~ **Date 29/01/2026** ~~|~~
**TAR**
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Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
**Greenfields Childcare**
**Charity No. 1094287**
**Trustees' Report and Unaudited Accounts**
**31 March 2025**
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare Contents**
||Pages|
|---|---|
|Trustees' Annual Report|8|
|Independent Examiner's Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Statement of Cash flows|12|
|Notes to the Accounts|13 to 19|
|Detailed Statement of Financial Activities|20 to 21|
Page 7
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
**Greenfields Childcare Trustees Annual Report**
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1094287**
## **Trustees**
The following trustees served during the year:
C. Broadhead
K. Delaney D. Littlewood (Resigned 31 July 2024) J. Orman A. Roffey D. Searby (Resigned 31 January 2025) Z. Sloan (Resigned 31 January 2025) S. Wright
## **Accountants**
Solutions Accountancy & Bookkeeping Ltd 1 The Mews
Little Brunswick Street Huddersfield HD1 5JL
## **OBJECTIVES AND ACTIVITIES**
Refer Trustee Report
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
A. Roffey Trustee
29 January 2026
Page 8
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Greenfields Childcare**
I report to the trustees on my examination of the financial statements of Greenfields Childcare for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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**
As the charity'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 by being a qualified member of CPAA.
I have completed my examination. I can 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:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
## Victoria Newham CPAA
Solutions Accountancy & Bookkeeping Ltd
1 The Mews
Little Brunswick Street
Huddersfield
HD1 5JL 29 January 2026
Page 9
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
## **Statement of Financial Activities**
## **for the year ended 31 March 2025**
|**Notes**
**Income and endowments**
**from:**
Charitable activities
3
Investments
4
Other
5
**Total**
**Expenditure on:**
Charitable activities
6
Other
7
**Total**
Net gains on investments
**Net income**
8
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
|||||||
|||410,832|200|411,032|398,564|
|||331|-|331|248|
|||3,806|7,063|10,869|18,564|
|||414,969|7,263|422,232|417,376|
|||||||
|||16,511|-|16,511|10,206|
|||363,659|5,245|368,904|355,683|
|||380,170|5,245|385,415|365,889|
|||-|-|-|-|
|||34,799|2,018|36,817|51,487|
|||-|-|-|-|
|||34,799|2,018|36,817|51,487|
|||||||
|||34,799|2,018|36,817|51,487|
|||||||
|||159,841|3,823|163,664|112,177|
|||194,640|5,841|200,481|163,664|
|||||||
|||||||
|||||||
Page 10
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
**Balance Sheet**
## **at 31 March 2025**
|**at 31 March 2025**||||
|---|---|---|---|
|**Charity No. 1094287**||**2025**|**2024**|
|||**£**|**£**|
|**Fixed assets**||||
|Tangible assets|10|495|1,559|
|||495|1,559|
|**Current assets**||||
|Debtors|11|30,534|25,143|
|Cash at bank and in hand||178,324|146,223|
|||208,858|171,366|
|**Creditors:**Amount falling due within one year|12|(8,872)|(9,261)|
|**Net current assets**||199,986|162,105|
|**Total assets less current liabilities**||200,481|163,664|
|**Net assets excluding pension asset or liability**||200,481|163,664|
|**Total net assets**||200,481|163,664|
|**The funds of the charity**||||
|**Restricted funds**|13|||
|Restricted income funds||5,841|3,823|
|||5,841|3,823|
|**Unrestricted funds**|13|||
|General funds||194,030|159,806|
|Designated funds||610|35|
|||194,640|159,841|
|**Reserves**|13|||
|**Total funds**||200,481|163,664|
Approved by the trustees on 29 January 2026
And signed on their behalf by:
A. Roffey Trustee 29 January 2026
Page 11
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare Statement of Cash flows**
## **for the year ended 31 March 2025**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
(Decrease)/Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2025**
**£**
36,817
1,064
(11,200)
(5,391)
(389)
20,901
11,200
11,200
-
32,101
146,223
178,324|**2024**
**£**
51,487
1,934
(18,812)
(3,389)
4,441|
|---|---|---|
|||35,661
18,812|
|||17,330|
||||
|||-|
||||
|||52,991|
|||93,232|
|||146,223|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|178,324|146,223|
||||
||178,324|146,223|
Page 12
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
**Notes to the Accounts**
## **for the year ended 31 March 2025**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.
Page 13
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
**Notes to the Accounts**
## **Expenditure**
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Fixtures, fittings and 33.33% Straight Line equipment
## **Trade and other 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.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other 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.
Page 14
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare Notes to the Accounts**
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## 2 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Charitable activities
Investments
Other
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from charitable activities**
Childcare Fees
Feec Funding|**Unrestricted**
**£**
214,321
196,511
410,832|**Unrestricted**
**funds**
**2024**
**£**
398,564
248
13,023
411,835
10,206
347,105
357,311
54,524
54,524
54,524
105,317
159,841
**Restricted**
**£**
200
-
200|**Restricted**
**funds**
**2024**
**£**
-
-
5,541
5,541
-
8,578
8,578
(3,037)
(3,037)
(3,037)
6,860
3,823
**Total**
**2025**
**£**
214,521
196,511
411,032|**Total funds**
**2024**
**£**
398,564
248
18,564|
|---|---|---|---|---|
|||||417,376
10,206
355,683|
|||||365,889|
|||||51,487|
|||||51,487|
|||||51,487
112,177|
|||||163,664|
|||||**Total**
**2024**
**£**
250,629
147,935|
|||||398,564|
Page 15
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5
**Greenfields Childcare**
## **Notes to the Accounts**
## 4 **Income from investments**
|Bank Interest Received
5
**Other income**
Grants
1:1 Support
6
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Childcare Fees
Feec Funding
_Governance costs_
Independent Examiner Fee
7
**Other expenditure**
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
8
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Unrestricted**
**£**
3,375
431
3,806|**Unrestricted**
**£**
331
331
**Restricted**
**£**
1,300
5,763
7,063|**Total**
**2025**
**£**
331
331
**Total**
**2025**
**£**
4,675
6,194
10,869|**Total**
**2024**
**£**
248|
|---|---|---|---|---|
|||||248|
|||||**Total**
**2024**
**£**
12,187
6,377|
|||||18,564|
||||||
||**Unrestricted**
**£**
330,215
1,012
15,138
1,064
16,230
363,659|**Unrestricted**
**£**
6,134
7,143
3,234
16,511
**Restricted**
**£**
5,245
-
-
-
-
5,245
**2025**
**£**
1,064|**Total**
**2025**
**£**
6,134
7,143
3,234
16,511
**Total**
**2025**
**£**
335,460
1,012
15,138
1,064
16,230
368,904|**Total**
**2024**
**£**
3,495
4,819
1,892|
|||||10,206|
|||||**Total**
**2024**
**£**
319,312
-
24,382
1,934
10,055|
|||||355,683|
|||||**2024**
**£**
1,934|
Page 16
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare Notes to the Accounts**
|9|**Staff costs**|||
|---|---|---|---|
|||**2025**|**2024**|
||Salaries and wages|310,952|298,802|
||Social security costs|17,456|14,564|
||Pension costs|5,836|5,352|
|||334,244|318,718|
||No employee received emoluments in excess of £60,000.|||
|10|**Tangible fixed assets**|||
|**Greenfields Childcare**
**Notes to the Accounts**
Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5||||
|---|---|---|---|
|9
**Staff costs**
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
10 **Tangible fixed assets**|**2025**
310,952
17,456
5,836
334,244||**2024**
298,802
14,564
5,352|
||||318,718|
|||||
|**Cost or revaluation**
At 1 April 2024
At 31 March 2025
**Depreciation and**
**impairment**
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
**Net book values**
At 31 March 2025
At 31 March 2024
11 **Debtors**
Trade debtors
Prepayments and accrued income
12 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors|**2025**
**£**
29,012
1,522
30,534
**2025**
**£**
2,415
4,105
2,352
8,872|**Fixtures,**
**fittings and**
**equipment**
**£**
5,803
5,803
4,244
1,064
5,308
495
1,559|**Total**
**£**
5,803|
||||5,803|
||||4,244
1,064|
||||5,308|
||||495|
||||1,559|
||||**2024**
**£**
23,963
1,180|
||||25,143|
||||**2024**
**£**
3,371
3,657
2,233|
||||9,261|
Page 17
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
## **Notes to the Accounts**
## 13 **Movement in funds**
|**Movement in funds**|||||
|---|---|---|---|---|
|**Restricted funds:**
**Restricted income funds:**
1:1 Support
Grants
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
Childcare Fees
_Total_
**Total funds**|**At 1 April**
**2024**
3,779
44
3,823
159,806
35
35
163,664|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
5,763
1,500
7,263
413,539
1,430
1,430
422,232|**Resources**
**expended**
**£**
(4,718)
(527)
(5,245)
(379,315)
(855)
(855)
(385,415)|**At 31**
**March**
**2025**
**£**
4,824
1,017|
|||||5,841|
|||||194,030
610|
|||||610|
||||||
|||||200,481|
|Purposes and restrictions in relation to the funds:|Purposes and restrictions in relation to the funds:|
|---|---|
|Restricted funds:||
|1:1 Support|Made up of EYPP Money £4,824.05 Carried Forward|
|Grants|Made up of Kirklees Grant of £1,000 and Dalton Together Money £17.08|
||Carried Forward|
|Designated funds:||
|Childcare Fees|Made up of £610.35 Fundraising Carried Forward|
## 14 **Analysis of net assets between funds**
|Fixed assets
Net current assets|**Unrestricted**
**funds**
**£**
495
199,986
200,481|**Total**
**£**
495
199,986|
|---|---|---|
|||200,481|
Page 18
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
**Notes to the Accounts**
## 15 **Reconciliation of net debt**
|**Reconciliation of net debt**||||
|---|---|---|---|
|Cash and cash equivalents
Net debt|**At 1 April**
**2024**
**£**|**Cash flows**
**£**|**At 31**
**March**
**2025**
**£**|
||146,223|32,101|178,324|
||146,223
146,223|32,101
32,101|178,324|
||||178,324|
|||||
|**Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2025**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the charity
amounted to:|are as follows:
**2025**
**Other**
**£**
**2025**
**£**
5,836|**2024**
**Land and**
**buildings**
**£**|**2024**
**Other**
**£**
**2024**
**£**
5,352|
## 16 **Commitments**
Page 19
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
## **Detailed Statement of Financial Activities**
## **for the year ended 31 March 2025**
|**Income and endowments from:**
Charitable activities
Childcare Fees
Feec Funding
Investments
Bank Interest Received
Other
Grants
1:1 Support
**Total income and endowments**
**Expenditure on:**
Charitable activities
Childcare Fees
Feec Funding
Governance costs
Independent Examiner Fee
**Total of expenditure on charitable**
**activities**
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Motor and travel costs
Travel and subsistence
Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Other premises costs|**Unrestricte**
**d funds**
**2025**
**£**
214,321
196,511
410,832
331
331
3,375
431
3,806
414,969
6,134
7,143
13,277
3,234
3,234
16,511
305,707
17,456
5,836
1,216
330,215
1,012
1,012
100
3,551
3,902
6,616
969
15,138|**Restricted**
**funds**
**2025**
**£**
200
-
200
-
-
1,300
5,763
7,063
7,263
-
-
-
-
-
-
5,245
-
-
-
5,245
-
-
-
-
-
-
-
-|**Total funds**
**2025**
**£**
214,521
196,511
411,032
331
331
4,675
6,194
10,869
422,232
6,134
7,143
13,277
3,234
3,234
16,511
310,952
17,456
5,836
1,216
335,460
1,012
1,012
100
3,551
3,902
6,616
969
15,138|**Total funds**
**2024**
**£**
250,629
147,935|
|---|---|---|---|---|
|||||398,564|
|||||248|
|||||248|
|||||12,187
6,377|
|||||18,564|
|||||417,376
3,495
4,819|
|||||8,314|
|||||1,892|
|||||1,892|
|||||10,206
298,802
14,564
5,352
594|
|||||319,312|
|||||-|
|||||-|
|||||100
2,626
11,670
8,880
1,106|
|||||24,382|
Page 20
Docusign Envelope ID: A9EB3853-4A50-4CC1-BBB8-2733BD5A33E5 **Greenfields Childcare**
## **Detailed Statement of Financial Activities**
|General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
and equipment
Bad debts
Bank charges
Equipment expensed
Sundry expenses
Telephone, fax and broadband
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|1,064
3,397
81
10,170
-
2,582
17,294
363,659
380,170
-
34,799
34,799
-
34,799
159,841
194,640|-
-
-
-
-
-
-
5,245
5,245
-
2,018
2,018
-
2,018
3,823
5,841|1,064
3,397
81
10,170
-
2,582
17,294
368,904
385,415
-
36,817
36,817
-
36,817
163,664
200,481|1,934
1,002
154
6,470
62
2,367|
|---|---|---|---|---|
|||||11,989|
|||||355,683|
|||||365,889
-|
|||||51,487|
|||||51,487
-|
|||||51,487|
|||||112,177|
|||||163,664|
Page 21