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
#188

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 poSI￿on
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 ¢Onr￿Ction 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 De￿mber 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 cOmpl￿n9 th8 requlrementg of tho Act wlth respect
accounting record8 and preparalon ol Ilnanclel 8tatomenl8.
The llnanclal slalomont8 havo bogn pr•pafed In accord￿ T￿th 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 tt￿1r 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 acti￿1688
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 Ma￿h 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 Ma￿h
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