Roglgtered number: 03719984 Charlty numbor: 1094665 'HALESFIELD DAY NURSERY CENTRE (A conipany Ilmltsd by guarantoe) UNAUDITEO TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2025 *AEHP51K9' 1811212025 COMPANIES HOUSE A37
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HALesFIELD DAY NURSERY CENTRE IA: coinpany limltsd by guarantee) CONTENTS Page Referenc• •nd admlnlstratlv• det•118 of tho Charltabl• Compa'ny, It• Tru•te•• and advl8erJ Trusto88' report Ind•pondent examln•r's report ststem•nt of flnanclal actlvltles 8alanco 8h••t 9-10 8tat•m•nt ol Cash flow8 Nol•• to th• financl•l 8tst•mont• 12-23
HALESFieLD DAY. NURSERY CENTRE -(A compairy Ilniltsd by gujranteo) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEes AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Tru8t••s A Jones. Trustee C Dinwiddy, Trustee V R Aston-Hicks, Trustee M Kite. Trustee Company rn918t•rnd numbor 03719984 Charlty r•gl8t•rod number 1094855 R•gl8t•r•d offlc• Halesfield 22 Telford Shropshlre TF7 4QX Accountants WR Partnerg Chartered Accountanli Belmont House Shrewsbury Buslness P8rk Shrew$bury Shropshlre SY2 8LG Page 1
HALESFIELD DAY NURSERY CENTRE (A conipany Ilmlted by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 The Trustees present their annual report together with the financial statements of the Halesfield Day Nursery Centre for the year 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees. report and a directors, réport under company law. The Trustees confirm that the Annual report and financial statements ol the charilable company comply with Ihe current statutory requirements, the requirements ol the charitable company's governing document and the provisions of the Statement of Recommended Pracll¢o {SORP) applicable to charities preparing their accounts ID accordance wlth the Flnanclal Reporting Slandard applicable in the UK and Republi¢ of Ireland (FRS1021 (effective 1 January 20191. Since the Charitable Company qualifies as small undei section 382 of the Companies Act 2006, the Slfategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors. Report) Regul8tion8 2013 has been omitted, Objectlvos and actlvttles Pollcles and obJectlve$ The Trustees have referred to the guidance contsined in the Charity Commission's general guidance on public benefit when reviewlng our aims and objectives and in plannlng our lulure activities. In setting objectives and planning lor activities, the Trustees have glven due consideration to general guidance publi8hed by the Charity Commisslon relating lo public benefit, including the guidance 'Public benefit.. running a charlly {PB21'. b. Strategle$ for achlevlng objectlvos The objects of the charity are 'lo provided care and advance Ihe educalion of childrèn." This is carried out at a site In Halesfield. Telford, where full time and wr8p-around care is provlded for children up to the age of 11 yeard all year round. Page 2
HALESFIELD DAY NURSERY CENTRE IA coiiip.any Ilmlted by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENOED 31 MARCH 2026 Objectlves and actlvltl•8 {contlnu•d) Achlevemonts and perfomiance Maln achlevements of the Charltablo Company Wilh the expansion funding n*JW fully implemented, the nursery has seen a significant surge in enqulrles and the uptake of new places. We are now operating a waits'ng list across sevèral age groups. The funding rate has worked well for us, enabling continued development of the nurgery while ensuring that parents can access Iheir entitlement fairly, with no additional top-up costs. The addllSon of our new 1-2's room has allowed us to maximise the number of Places available for under 2,5 and expand our staff team accordingly. This development has supported both the quality of care and the 8UStainability of our staffing 8lructure. Our holiday Club continues lo go from strength to strength and has been allocated additional funded places to extend the provlsion. Wo have invested in a wide range of new resources for the older chlldren and 8xpand8d both our Indoor and outdoor spaces to accommodate the increased demand during bu8y periods. The nurgery was also fortunate to Secure capital fundlng from the local council lo enhance our building and create more childcare spaces. This has enabled the redevelopment of the staff room and office area lo free up Space for an enlarged preschool classroom, as well as the creation of a new multipurpose space for group actlvilie8. tralnlng. and 8peclall81 $8$slon8. staffing has remained consistent throughout the year. Our pro8¢tive decision in the autumn term to recruit lor upcoming maternity cover provided Some additional flexlbllity Sn the sprlng term, allowlng essential projects to be completed and ensuring we stayed ahead of schedule. Outdoor learnlng remains a key prlority. Children Continue to benefil from rich, hands-on experlences including Forest School sesslons. Farm on Wheels visits, and local trips all Subsidised by the nursery to broaden children's learning opportunities beyond the classroom. We recently volunteered lo take part in a local authorty ECERS audit, supporting their staff Iraining and development. The feedback was extremely positive, with strong scores for our learnin9 environment. reinforcin9 the consistently high quality of Our provision. There has also been o great deal of ongoing r8furblshrnent Work throughout tho bullding. Both the toddler and preschool rooms have been redecorated. with new flooring and fixtures installed. Th8 heating system in the baby and toddler areas has been upgraded, improving efficiency and ensurtng a wamier, more comfortable environment for the children and staff. Page 3
HALESFIELD DAY NURSERY CENTRE '{A company Ilmlted. by guarnnteel TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal rovl•w . Golng concern 'After making appropriat8 enquirl8S. the Trustee$ have a reasonable expectation that the Charitable Company has adequate resources to continue in operational existence for the foreseeable luture. For this reason. they continue to adopt the going concem basis in prepanng the finanaal statements. Further detalls regarding the adoption of the going concern basis can be found in the accountin9 policies. b. Re88rvo9 pollcy The TnJsle88 are of th• opinion th8t the Charity should have unre$lrl¢ted reserves equivalent to approximately three lo six months expenditure and the charity intends to build up free reseryes and maintain them at such a level. The total funds al the year end were £284,316 (2024.. £182,355). Fr88 reserves of the Charty at the •nd of the year were £275,88912024'. 175.720). r8pres8nting 7 months expenditure. Structure, governance and management . Con8tltutlon Halesfield Day Nursery Centre is registered as a charitable company limited by guarantee and was set up by Trust deed. b. Methods of appolntment or electlon of Tru8te•• The management of the Charltable Company is the re8ponsibilily of the Trustees who are elected and co-opted under the terms of the Trust deed, c. Organlsatlonal slructuro and declslon-maklng pollcles The charity is controlled by its goveming document. a deed of trust, and constitutes 8 limiled company, limlted by guarantee, as defined by the Companies Act 2006. To oversee Ihe operallon of the charity, the board of Trustees employs a Charlty manager who is 88slst8d by a small management team at the nursery. Page 4
HAWFIELD DAY NURSERY CENTRe (A eompgny Ilmll•d'by guarantee) TRUSTEE8' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 8t•l•m•nt of TFU¥t••8' responslblllll•• Tr Trustees {m) are also the dlrectors of the Charltabla Company for tho puw ot wrnpany law> are responsible for preparlng the Trustees, report and Ihe fin8ncio1 statements In accoTdaFKe wllh applicable law and United KiThJdom Accountlng Slandard8 (Unitod Klngdom Generally kcgpled Accounllng PractlGal. Company law requlres the Twst8es lo prepare flnancial statements for oach financial year. Undor Cornpony law, Ihe Tnjstees must nol approve the Ilnancial statements unths they are satisfled thal they glve a tft and lalr vlow ol th? Stalo of affalr8 of tha Charltable Company and of Ils Incornlng resour¢os and appllcallon of resour¢es. including its income and oxpendlturn. fof that peiiod. In preparfng Ihets flnancSal statomonts, tho Trustees are requlred to.. S818Ct sultable accountlng pollcles and'than apply them eonsl$lenUy', observe the methods and prineiples of the Charllles SORP {FRS 102): mak• judgments and accounllng esllfflales Ihal are reaBonable and prudenl. Btato whether applicabl8 UK Accounting Standards (FRS 1021 havè been followed. 8ublecl to any m81erial departures dssdosed and expl8lned In the financial slatemgnts: prepare Ihe financlal staLemenls on Ihe golng conc8m basis unless it18 Inapproprfate io presuffle that Ihe Charltable Company wlll ¢onllnue In buslne88. Th8 Trusteas are r8sponslblo for ke8ping adoquate ac¢ountlng rocards that aro suffldenl to ohryN and 8xplaln the Charilablo Companls transactions and dlsclosé with reasonable accuracy at any tlme the financial poSIon of the Chorttabla Comppny and onabl8 th8m to ensurn Ihal Ihe f5nanclal 8tat8ments comply wllh tho Compani88 Act 2006. They are al80 responslblo for Safeguarding Iha a88ets of tha Charltable Company and hence for taking roasonable sleps for tho praventkjn and dgtedon of fraud and other Irrngulartlles. Approvad by order of the m•mbérn of the board of Tnwloes and 81gn8d on thelr behalf by. Tw8tee Date: Pag8 5
HALesFIELD DAY NUR8ERY CENTRE IA company Ilmfted by guarantO01 INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Ind•pond8nt ExamIn•* Roport to th• Tru•ts•• of Nalosfl•ld Day Nur••ry Centr• ('th• Ch•rltabl• Company.) I report to the charity Trustoes on my examination of the accounts of the Charitable Company for the year ended 31 March 2025. R•spon8lblllllo9 and ea$l8 of Report As the Trustees of the Charitable Company (and its dlrectors lor the purposes ol company law) you are re$pon8iblo for the preparation ol the accounts in accordance wlth the requirements of the Companies Act 2006 ('the 2008 Aci,). Having satisfied mysoll that the accounts ol tti• Charitable Company are not requir•d to b• audlted undar Part 16 of tho 2006 Act and are ellglble lor independenl examination. I report in re$pect ol my examination of the Charitable Companls accounts carried out under section 145 01 the Charities Act 2011 ('Ihe 2011 Act,). In carrying Out my examlnatson. I have followed the Direcllons glven by the Charity Commi8slon under section 145151(b) of the 2011 Act. Page 8
HALESF-IE¥t5 DAY NURSERY CENTRE IA comi>aritr. Ilmlted by guarnnt•o) INDEPENOENT EXAMINER'S REPORT {CONTINUEDI FOR THE YEAR ENOED 31 MARCH 2025 Indepondont Examlner's Statfrment Since the Charitable Companys gross income exceeded £250,000 your examiner must be a member of a body listed In section 14S of the 2011 Act. I confirm that l am qualified to undertake Ihe examination because l am member of the Inslitule of Chartered Accountants in England and Wales. which is one of the listed bodie5. I havè completed my examination. I confirm that no matters have come to my attenlion in connection wrth the examination giving ffle cause to believe.. accounting records were not kept in respect of the Chantable Company as requlred by section 386 of the 2006 Act., or the accounts do not accord with Ihose records: or the accounts do not comply with the accounting r8quiremenls of Section 396 of the 2006 Act other than any requlremenl that the accounts give a 'lrue and 18irf view whlch is not a maller constdered 8s part ol an independent examinabon. or the accounts have not been prepared in accordance with the methods and principles of thè Statement of Recommended Pracllc8 for accountlng and reporting by charities lappllcable to charitles prepanng Ihelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concern8 and have come across no other matters in ¢OnrCtion with the examination to which attention should be drawn in this report in order to enable a proper understandlng of tho accounts to be reached. This report 1$ made solely lo the Charitable Company's Trustees, as a body, In accordanc8 with Part 4 01 the Charities (Accounts and Reports) Regulallons 2008. My work has been undertaken so that I might state to the Charitable Company's TNslees those matters l am required to slate lo them in an Independent examine¢s report and lor no other purpose. To the lullest extenl pemiitled by law, I do not accépt or assume responsibility to anyone other than the Charitable Company and the Charllable Companys Trustees as a body, for my work or for this report. Signed.. Dated.. 17 Dember 2025 H Pi8rce FCA WR Partners Chartered Accountants Shrewsbury Page 7
HALESFIELD DAY NURSERY CENTRE .IA company limlt8d by guarantee STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted funds 2026 Reslrlcted funds 2025 Total funds 2026 Total funds 2024 Note Income from: Donations and legacies Charitable activities Investments 27,506 622,902 2,481 8,500 36,006 622,902 2.481 77,246 421,248 1.642 Total Income 552,889 8,$00 661,389 440, 136 Expendlture on: Charllable adlvities 450,928 8,SOO 459,428 389. 085 Total expendlturo 450,928 8,500 469,428 389,085 N•t movemont In funds 101,961 101.961 51,051 Roconclllatlon of funds: Total funds brought forward Net movement in fund$ 182,366 101,961 182.365 101,961 131.304 51.051 Total funds carrfed forward 284,316 284,316 182,355 The Statement of Financlal Actlvlties Include8 all gains and losses recognised In the year. The noles on pages 12 to 23 fomi part ol th888 financial statements. Page 8
IIALÈ8FIELD DAY. NUR8ERY CENTRE ',{A company.Ilmltsd by guarantee) REGISTERED NUMBER: 03719904 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Not• Flxad 4888ts Tanglble 088¢ts 8,427 6,635 8,427 6, 635 Current a888ts Deblorn Cash at bank and in hand 12 1,186 277,863 953 181,147 279,039 182.100 Curr•nt Ilabllftl•• Creditors.. amounls falllng due wlthln one year 13 (3,1601 (6,380) N•t curr•nt ••••t• 27S,889 175, 720 Total a8••t8 l•$• Current Ilabllltl 284,316 182,355 Net a88•t8 oxcludlng ponglon a880t 284,316 182,355 Total n•t a880t8 284,318 182,355 Page 9
HALESFIELD DAY NURSERY CENTRE . IA company Illiilt.bY guaranteè) REGISTERED.NUMBER: 03719984 BALANCE SHEEf (COMTINUED) AS AT 31 MARCH 202S 2025 2024 Not• Charfty *und• Re$lrided funds Unrestrlded funds 14 14 284,316 182.355 Total fvnds 284,316 182,355 Tho Charflable Company was enulled to oxernpl. n from audll undar seGtlon 477 of the C¢xnpanlo8 Acl 2006. Tho mombew8 have nol requlred the company to obtaln an audll for the ar In que8lton In accordance wllh 8acllon 478 of Companles Ad 2008. The Tru81088 acknowledge thelr responslbllltles for cOmpln9 th8 requlrementg of tho Act wlth respect accounting record8 and preparalon ol Ilnanclel 8tatomenl8. The llnanclal slalomont8 havo bogn pr•pafed In accord Tth tha prov181ons appllcable to •ntltle8 8utyoct the Bmall ¢OmpanI reglmo. Tho financlal 8tat•moni8 wero opproved and wlhorlsed for 58•110 by the Trustee8 and Slgnftd on Iholr bahalf by. A Jon•8 Trustee Dale.. Isl, I The note8 on pago8 12 to 23 forni part ol th9$0 finanelal 8t4temgnt8. Pa98 10
HALESFIELD DAY NURSERY CENTRE (A company Ilmltsd by guarantm) STATEMENT OF CASH FLOWS FOR TrIE YEAR ENOED 31 MARCH 2026 2026 2024 Cash Ilow8 Irom operatlng actlvltlos Net cash used in operating actlvitles 103.494 52.985 Cash Ilow• from Inv••tlng actlvltle• Dlvidends, interests and rent8 from investments Purchase of tangible fixed asset8 12,4811 14,307) (1,642) 1394) Ngt ca•h u••d In Inv••tlng actlvltl 16,788) 12,038) Ci•h flow• from flnanclng actlvltlo• N•t ¢a8h provld•d by flnanclng actlvltl•8 Chang• In ¢a•h and Ga•h •qulvalont8 In th• y•ar Cash and cash equivalenls at the beginning of the year 96,706 181,147 60,949 130, 198 Cash and cash oqulvalont8 at th• •nd of th• year 277,863 181. 147 The notes on pages 12 to 23 fomi part of these flnanclal statements Page11
HALESFIELD OAY NURSERY CENTRE (A company Ilmlted by guarantoe) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Genernl Inlormation Halesfield Day Nursery Centre is a charitable Company, formed in 2002 and règistered 2002 in England and Wales. The chanty is governed by a Trust Deed adopted in 2002. The registered charity number 18 1094655 Accountlng pollcles 2.1 Bas1$ ol preparatlon of Ilnanclal statemonts The financial statements have been prepared in a¢¢ordan¢e wilh the Charities SORP (FRS 102) Accounting and Reportin9 by Charities.. Slalement 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), the Financial Reporting Standard applicable in the UK and Republic ol Ireland (FRS 102) and the Companies Act 2006. Halesfield Day Nursery Centre 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. 2.2 In¢om• All Incom8 is recognised once th8 Charltable Company has entitlement lo the income, it is probable that the income will be received and the amount of Income receivable can be rnea8ured reliably. Grants are included in the Statement of financial activities ¢)n a receivable basis. The balance of income received for specific purposes bul not expended during the perfod 15 shown In the relevant funds on the Balance sheet. Where incom8 1$ re¢eiv8d in advance of antillement of receipt. its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income18 received. the income IB a¢crugd. In¢ome tax recoverable In relation to investment income is re¢ognised at the time the investment Income is receivable. 2.3 Expgndlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to 8 third party, il is probable that a transfer of economic benefits Mll be required in settlement and the amount of the obligalion can be measured reliably Expenditure is classified by activity. The costs of each activity are made up of Ihe total of direct costs and shared costs, including support costs involved in undertaking each activily. Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and support costs which are not atlribulable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime spent. and depreciation charges allocated on the portion of the asset's use Expenditure on charitable activities is incurred on dlreclly undertaking the activities which further the Charitable Companvs objectives. as well as any associated support cost8. All expenditure is inclusive of irrecoverable VAT. Page 12
HALESFIELD. DAY NURSERY CENTRE {A company Ilffttted by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Iconllnuedl 2.4 Government grants Govemmenl 9rants relating to tangible fixed assèts are treated as deferred income and released to the Statement of financial activities upon the completion of the relevant pertormance-related conditions. Other grant8 that are not subject lo performance-relaled condition8 are credited lo the Slatem8nl of financial activities as the grant proceeds are received. Grants received prior to the revenue recognition criteria being satisfied are recognised as a liability. 2.5 Interost recelvabl• Interest on lunds held on deposit is included when receivable and the amount con be measured reliably by the Charitable Company; this is nomally upon notlfication of the interest paid or payable by the institution with whom the funds are dèposited. 2.6 Tanglble flxed assets and depreclatlon Tangible fixed assets cosllng £NIL or more are capilallsed and recognised when future economlc benefits are probable and the cost or value of the a55et can be measured reliably. Tanglble fixed asset8 are inlt1811y recogni8ed at cost After recognition. under the ¢o$l model. tangible fixed assets are measured al co81 less accumulated depreciation and any accumulated impairment losses. Al costs incurred to bring a tangible fixed asset into its intended working condition should be Included in the mea$uremenl of cost. Depreciation is charged so as to allocate the cosl of tangible fixed assets less tt1r residual value over their estlmated useful lives. Depreciation 18 provided on th8 following basis.. Long-term leasehold property Motor vehicles Fl*Xures and fittings 100/0 on cost 250/0 on reducing balance 2.7 Debtors Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.8 Cash at bank and In hand Cash at bank and 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 sifflilar account. Page 13
HALESFIELD DAY NURSERY CENTRE IA.company iiiiiltsd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles Icontlnuedl 2.9 Llablllt1•8 and provl8long Liabilities are Cognised when there is an obllgalion at the Balance sheet date as a result of a past event. it is probable that a transfer of economic benefit will be required in s81118ment. and the amount of the settlemenl can be estimated reliably. Liabilities are recognised at the arnounl that the Charitable Company anticipates it will pay to settle the debt or the amount it has received as advanced payTnents for the goods oi seThices it must provide. Provisions are measuréd at the best estimate of the amounts r8quiied to settle the obligation. Where the effect of the lime value of money is material, the provision is based on the present value of those amounts. discounted at the pre-tax discount rate that reflects the risks spècifi¢ to the l1a.11ty, The unwinding of the discount is recognised in the Statement of finanrjal 8ctivilie& a8 a fln8nce cost. 2.10 Flnanclal In•trument• The Charitable Company only has flnancial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial in$trum8nts are initsally recognised at transaction value and subsequently measured al thelf settlement valu8 With the exception ol bank loans wfilch are subsequently measured at amortised cost using the effective interest method. 2.11 Penslon8 The Charitabl& Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charitable Company to the fund in respe¢l of the year. 2.12 Fund accountlng General fund$ 8re unrestricted funds which are available for use al the disGretion of the Trustees In furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes. Restrlcled funds are fund8 which are lo be used in accordance wilh specific restflctlon$ imposed by donors or which have been raised by the Chantable Company for particular purposes. The costs of raising and adminislerirvJ guch funds are charged against the specific fund. The aim and use of each restricted fund is sel out ifi the notes lo the financial statements. Investment income, gains and losses a allocated to the appropriate fund. In¢om• from donations and legaclas Unrestrlcted Restrlcted funds funds 2026 2026 Total funds 2026 Total funds 2024 Page 14
HALE8FIELD DAY NURSERY CENTRE IA company Ilmlted by guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Incomo from dort•tlon8 and l•gaclo8 (contlnu•d) Unf•strlcted R68trfcted lundg funds 2028 2025 Total funds 2026 Total fvnds 2024 Donatlons Grants Govemment 9rant8 1.624 25,882 1,624 26,802 8,600 5, 368 11,878 8.500 27,506 8,500 38,006 17,246 Tot812024 17,246 17.246 Income from charltabl• a¢tlvltlo• Unr•8trl¢t•d fund$ 2026 Tot•1 lund• 2026 rotal lunds 2024 Income from charitable acti1688 Nursery fees 522,902 622,902 421,248 Total 2024 421,248 421,248 Inv•8tmonl In¢om• Unrestrlcted fundg 2026 Total funds 2026 Tot81 funds 2024 Interest 2.481 2,481 1, 642 Total 2024 1.642 1,642 Page 15
HALESFIELD.DAY NURSERY CENTRE {A company Ilmltsd by guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anaty$l8 of •xpendltur• on Gharftsble a¢tlv.Itl•$ Summary by fund typo Unro8trlctod R08trlct•d fund8 fund$ 2026 2026 Total 2020 Total 2024 Dlrect cost8 450,928 8,500 469,428 389,085 Total 2024 389,085 389,085 An4ly81• of •xpendltur• by •ctlvltl•• Actlvltl•8 undortak•n dlr•ctly 2026 Support costs 2026 Total fund• 2026 Total funds 2024. Dlrect Mgts 447,223 12,205 469,428 389, 085 rotal 2024 378,572 10,513 389,085 Page 16
HALESFIELD DAY NURSERY CENTRE (A company Ilmlted by guarnnt•e) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analy918 of oxp•ndlturn by actlvltl•s {contlnuod) Analy814 of dlr•ct ¢o•l• Total fund8 2025 Total lunds 2024 Actlvltlès 2025 Staff costs Photocopier leaie Rent and Rates Insurance Light and heat Telephone Advert18ing General expenses Food and consumablej Play consumables Repair8 and maintenanc Cl•aning Office adminl8tratlon D•pr•clation of leasehold propety Depreciation of fixlures and flttlngs Bank ¢harge8 Tralning Casual wagé8 347,811 180 14.935 2,828 7,169 295 853 7,817 16,195 3,703 19,976 7,756 3,580 223 2.292 124 883 10,835 347,811 160 14,938 2,828 7,169 295 863 7,817 16,196 3,703 19,976 7,768 3.580 223 2,292 124 683 10.836 296, 783 1, 152 14,875 2,$44 6,537 I,iio 8,071 13,394 3.286 17,267 10,412 1,180 223 1,620 118 447,223 447,223 378,572 Total 2024 378.572 378.572 Page 17
HALESFIELD,DAY NURSERY CENTRE (A corripariy limlte'd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysls of expendlture by actlvltlos (contlnuedl Anatysls of support costs Total fund8 2025 Tolal funds 2024 Actlvltles 2025 Accountancy fees Legal and professional fees 7,516 4,689 7,616 4,689 4,060 6,453 12,205 12,206 10,513 To1812024 10.513 10.513 Indopend•nl examlnerfs remunoratlon The independent examinerfs remuneration arnounts to an Independent examiner fee of £1,050 (2024 - £1,000). and account8 preparation of £2,100 (2024- £1,500). Slaff costs 2026 2024 Wages and salaries Social security costs ConlribLrtion lo defined contribution pension schemes 328,889 12,427 6,495 278,452 12,496 5,835 347,811 296, 783 The average number of persons employed by th8 Charltable Company during the year was as follows.. 2026 2024 employees 18 18 The average headcount expressed as full-time equlvalents was.. 2025 2024 No. Employees 18 18 Page 18
HALESFIELD DAY NURSERY CENTRE (A coinpany Ilmlt•d by guarantea) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Staff costs (contlnu•d) No employee received remunaration amounb'ng to more than £60.000 in either year. 10. Tru8toM' r•mun•ratlon and •xp•n8e8 Durlng th• y••r, no Tru8tees recelved any remuneration or Oiher benefits (2024- £NIL). Duflng the yegr ended 31 Mah 2025, no Tru8tee expen¥e$ have been incurred (2024 . £NIL). 11. Tanglblo flxod a880ts Long.t•rm lea8ehold Flxture8 and property flttlng8 Total o•t or valu•tlon At 1 April 2024 Addltlon• 6,374 35,073 4,307 40,447 4,307 Al 31 Ma 2025 6,274 39,380 44,764 Dopr•clatlon Al l April 2024 Chargo for the year 3.591 223 30,221 2,292 33,812 2,616 At 31 March 2025 3,814 32,513 36,327 Net book value At 31 March 2025 1,560 6,867 8,427 At 31 March 2024 1.783 4,852 6.635 Page 19
HALESFIELD DAY NURSERY CENTRE (A company Ilmltsd by guarants•) NOTes TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 12. D•blor8 2025 2024 Du• wlthln on• year Other debto Prepayments and accrued income 394 792 953 1,186 953 13. Cr•dltor•: Amounts falllng duo wlthln on• y•ar 2026 2024 Trade Cfaditor8 Other taxation 8nd 80clal 8ecurlty Accruals and deferred Income 825 1,029 4,526 3,160 3,160 6, 380 Page 20
.HALESF,IELD OAY NURSERY CENTRE IA Company Ilinlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Statement of funds Statement of lund$ - current year Balance at 31 March 2025 Balance at 1 Aprll 2024 Income Exp•ndlture Unr?¥lrl¢ted lunds General Funds 182.355 552,889 1450,928) 284.316 Restrlcted funds Baby Room Refurbishrnent 8,600 (8,8001 Total ol fund8 182,365 681,389 (459.428) 284.316 Statam•nt of lund• - prlof year B818nce at 31 March 2024 8818nce al l April 2023 Income Expendltur8 Unr•8trlcted lund8 General Funds 131,304 440, 136 (389,085) 182.355 16. Summary of lund• Summary of funds . cuffent year Balance at 31 March 2026 Balance at 1 Aprll 2024 Income Expendlturo General funds Restricted funds 182,365 552,889 8,500 {450,928) {8,500) 284,316 182.355 661,389 1459,428) 284,316 Page 21
HALESFIELD DAY NURSERY CENTRE (A.Gompany Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR eNDEO 31 MARCH 2025 16. Summary of funds (contlnued) Summary of lunds . prlor yoar 8alance al 31 Mah 2024 8818nce 81 l Aprtl 2023 Income Expendlluro General funds 131,304 440. 136 (389,085) 182.355 16. Anatysl8 of net a8$ets betrieon funds Anatys18 01 net a888ts between fund8 - current year Unrastrlctad fund8 2026. Total fund8 2026 Tangible flxed a88et Current a8set8 Credltorn due wlthln one year 8,427 279,039 (3,150) 8,427 279,039 (3,180) Tolal 284,318 284,316 Analy•l• of n•t a•8•18 b•tw••n funds . prlor yoar Unrestricted funds 2024 Total funds 2024 Tangible fixed assels Current assets Credltors due within one year 6.635 182, 100 (6,380) 6,635 182, 100 (6.380) Total 182,355 182,355 Page 22
HALESFIELD DAY NURSERY CENTRE (I company. Ilrrilted by guarante•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Re¢on¢lllatlon of net movement In funds to nat cash flow from operating actlvltles 2026 2024 Net income for the year (as per Slatemenl of Financlal Acilvitlesl 101,961 51,051 AdJu$tm•nt8 for". Depreciation charges Dlvldends, Interests and rents Irom Investments Decreasellincreasel in debtors Decre8se in creditors 2,615 2,481 1233) 13,2301 1.843 1,642 2.013 (3.564) Net cash provlded by operatlng a¢llvltl•$ 103,494 52,985 18. Analysls of cash and cash equlvalents 2025 2024 Cash in hand 277,8S3 181,147 Total cash and cash equlvalents 277.863 187,147 19. Analy•l• of ¢h•nges In not debt At 1 Aprll 2024 Cash flowg At 31 March 2025 Cash at bank and In hand 181,147 96,706 277,863 181,147 96,706 277,863 20. Penslon commitments The charity Participates in a defined conlribulion pension scheme. The charlty has no outstanding liabilities to the scheme al the year end. At 31 March 2025, the charity had a pension debtor of £340, representing contribulions due from the scheme lo the charity. All contributions due to the scheme have been paid in Page 23