Charity number: 1097620 Company number: 04334254 Steps Communlty Nursery (High Green) (A company limited by guarantee) Financlal Statements for the year endlng 31 August 2025 Steps Communhy Nursery (High Greenl Contents ot th8 financtal staiemeTrts Page Legal and 8dmini8trative Informalion Dlreetors ITN$te¥$l Annual R8PCfft Independent Examiner8 Ret 10 Stalement of Financlal Actwiti•s Balance She&t 12 Cash Flow Statement 13 Notos to the Finandal Statem8nls 14-21 Steps Commufiity Nursery (High Greenl L¢yl and administrative detslls R•glsietsd Charity number 1097620 Règlstèred company nurnber company limited by guarants• 4334254 Dlr*ctor8 (Trust8881'. Sarnh T￿tr Lauren Sandeison Andrea Jane Sirnpson Christy Bond- appointed 23 October 2024 Charfott• Garrdtt- appSnt¢d 11 Juntr 2025 Company S•cr•tary D¢bra Goklsworthy R•qlst•rgd offie• The Campus Pack Horne Lane Hlgh Grèèn Sheffield S35 3HY Bankèrx HSBC Nalk)nwide Bullding Soclety ICin9s Road Moulton Park Ntsrthampto NN3 6NW 49-G3 fargate Sheffield S12HD Indgpendent examlner F Halehurst FMAAT FH Accountancy s8￿ces Anslon Sheffi81d S25 4JU P¥ge 3 Steps Communlty NuYs•ry (Hlgh Gr•ènl Dlre¢tors" r•port lineorporatirtg the Trust8e$ annual report) for thg year ending 31 August 2025 The trustees and direciors present thèlr report vAth thè finan¢A81 stslements ofth8 charity for the yearended 31 August 21)25. The IDJslees have adopted th8 pfo¥riskJns of AccA)unting and Reporltng by Charities-. Statement ol R8comm8nded Practice applicable to charities preparing their accKMJnts in accordance with the Financial Reporting Standard applicable in Ihe UK arKI R8public of Ireiqnd IFRS 1021,1gffe¢ts've 1 January 2019). structure, gO￿rnanCe and marbagement The Charitable Company is goVer￿d by thg Memorandum and Arbdes ofAssociation Incorporated 4 De￿rnber 2001. as arn8nded by speoal resdution dated 25 March 21X)3 and certificate ol changè ol namo d81tr 11 April 2003 and was enlered on the Register of Char￿9¥ effeotivo 21 May 2003. The company has no shar& eapltsl. Th$ guarants• of 08th member is limiled to £1. STEPS is rn8n8ged by a voluntary management commiltss and day to day running of the charity Is undertaken by the appolnted Nursery Manag¢r who manages a ieam of pald slaff. Appolntment of Truste0$ New Trustees ale recruit*d by Invitstion andlor 8pplbca11￿. They are repr86entatlv8 01 tho communty. lalthèr 9￿graphiCal or of inlerest}. A full Inthjcknon must b8 und•rt8k•n by •ll n•w tru3lets and a skllls analysis completed. The Trustees meet al regular Sntemls durfng the yaar ar• r•spon4￿é for $tr•togi¢ diwtlon and policy ol the charity. Oblgdlves and Actlvltles The objects ol STEPS Commuftty Nurs•ry ar•.. To anhancè thè davèlopmonl and edu¢atK)n of thikI￿n under statutory school age by encouraglng porgnt$ t¢ understsnd 8nd provide for the r￿edS of Ihelr chlklrèn thrcyjgh community groups. PubllG bonefit statèmènt The trustees ol Sleps Community Nutsery (Hlgh Gr••nl giv8 du• con$id¢rntion lo the Charity Commission publk bengfil guidaneè. whèn C8ffying activiti83 to meet ils aims. Our ban•ficlarles are pr&-scW ¢hiidr¥n #Try Ihgirtsmilies. The actwibes this year )Mtinued to meèt the oim to énhance the development and education of chihyron of or b&low statutory sthool a9e by erKouraging parents lo undetsland and FWOVkJe for th¢ naed$ ol thoir thildren Ihrough Community groups. Steps Communrty Nursery (High Greenl Dtre¢tors' rèport {incorporating the Trustees annual report} contlnued for the year ending 31 August 2025 Achl•v•m•nts and p8rloman¢g This last y8ai has be8n very busy lull ofthaThJes and extremety rewarding we have had highs and lows and tt)& tsam have pulbd together ar¥J shown hard woth and commknwnt throughout. At the start of the tenn we had a visSt Irom ovr local coundllc* T￿ball. Shts Spent a 8horttime in nursery and spoke to both Ihe slaff ond ¢hIld￿n. Two mernbers of staff embarke(l on training proj8cts for Rainbow talk and malhs and1rt6racy both we very useful and have bè8n implsmentsd weu in nursory praclirA. Octobèr and Nov¥rnb8r saw u81003e four members of slall as one18ft to go into a sL*ool sèlbng and went on rn8tgrnity leave and one went lo hav8 an op&rnlion! So we wel¢(yned a new fully qualrfied lunchlim8 I cover memb8r ol stalf and our ¢urrent lunthtimg 8uperylsor ￿gned up for her apprentlceshSp with Shelf161d Coll￿¢ to takg on hgr Level 3 qUa￿riG3￿0n. In Dwmb¢r we hosted our nab'vity outside in our wooded shelter eomplata with hay b81¢$. 11 w88 lovely arKI the parenls thoroughlyenjoyed it. We hèk# our annual Chrf$trna$ party and a Chrislma5 raffle whlch was a huge Su￿ss. Wè also had our hgatth and ￿lene Inspect￿ whiL* saw us retaln our S star rating. One ol our farnlllos klndly brought us in an Incubator and some duck •gg$, this wa8 an amazing project that the whole nursery enjoyed. even the paiontsl 11 wa$ fabulous io see them halch and grow day by day. The new y88r brought th¥ snow another busy halfterm our ducks got bigger and movad outsldg durtng the day, they becam6 Incre8$ho4y F4)wl8 At the end of the half lem V¥l&nlin*'$ Oay 58w Ann relum frorn sKk leave and our OFSTED Inspectlonll This went axlrèmèly wèll thè insptdor was ￿allY and loved what she saw. Sh¢ put both staff and ¢ttildreA at ease and drew the best from everyone and w• ala proud to keep our Oulsl8nding ralinglll The staff worked very hard showing th8 inspector èvèryihirg that we do and all that we are and it Was w•ll tJes8rv8d thora warè lots ol happy lears and celebratKJns for bolh ihe chiklren and staff. Wa also said gc￿)dbYe to the ducks as Ihey went to their new horne. E88tor wos dmcull a Ilm& with a cou￿• of*ff members needing cornpasslonate leav8.' Again thg toam pull6d together and ensu￿ there wa$ no dlsruption to nursery Ille and gove to Iheir ¢olleague5. We also saw an increase ir our wages and nursery bills. Mortr ¢hange$ ¢ame in May as our Deputy Manager left to start hèr Malemty le8vè whith meant the aS￿s￿nt deputy redeployed the offica 3 days 8 week. The rest ol Ihg Svmm9r term $8w new devebpments OLrtsid8 and suceassful h8Nos1 frtsm our 8llotm8nt plol. We also welcomed our new Twslee Chadotte Garratt onto the bo3￿. Page 5 steps Cornmunity Nursery (High Greenl Oirector5 TePQrt lin¢orporating the Trustees. annual report) contlnued for the year endlng 31 August 2025 AetivitiÈs and performan￿ continued W¢ wel¢oned 3 students from the local secondary school forwork expefience for the last 2 weeks of lerm, one ol whom attenrjed nursery as a child. They were very 9ood 8nd ¢nthusia$tic and it W8$ ni¢ lo see them taking an interest in the S8rJor. The chiklren really enjoyed having and theyjoin8d in well wAlh our ènd of temi Pirate P•rty- We also took ¢)n an extra T￿rn to develop into a sensory room, thls has been very SU￿essfUl and was 8 gr8at help over the summer holh1ays too. Unfortunately. Adde informed u8 that she woukj not be rebmiing from her rnatemlty leave and has lak8n a job in a schod, She has been here since har student placement and VAII bè missed. The gtsvemment 8nrHwnced lh8 increase of Ihe working parent entillemsMt fiom 15 hrs to 30 for all ages from September 25, this has brought abtyjt challarwès wlhin 6ts811 and a lot morè admln. Wg have had a pJslb've fundT8ising effort Ihls Year￿th a su¢x8ssful Chrlstmas Tafflo. Cauliflower cards and a photographer, followed by 8 smaller spring raffle and a $ponswl bounc¢l goal klck Sn tha sumrnw. We were also fortunato to bs a part olthg Tgso) blue tok¢ns s¢hemg whlch took our flrtal fundralslng èffort to £4741.21 Looking lo Iht ngxl year ahead we awe l¢x*ing I0￿￿r￿ to W8lc(JmlThJ all slaff back from Matemity18ave and rnovlng forward *ilh our outdoor area and mor& devekf9m8ntwl￿ln Iha sansory room. D•bra Gold8WOrthy Nur#•ry Manag•r Page 6 Steps Communtty Nursery (High Greenl Dlre¢tors' rnport Ilneorporating the Tru$tees' annual report) contlnued for Ihe year endlng 31 August 2025 Chalrfs R•port A st8r)doul achievement for the nursery Ihi5 ye8r h8S to be gaining Ihe'outstsnding, rabng from Ihe tY51ed inspectmjn In F•bruary 2025. Achi8ving and maintaining'tyJtstanding' is a fantastic athievement and shows tho expertis&. hard work and dedieation of our whol8 tgam. A special thank you to all the staff lor delivering first class services every day. nollust on insp8¢tion8. which is one of the many amas wè r8C8hv8d positive feedback on. Here are just a o)uple of the highlights from the rèporL -All chlldren thrlve 81 Ihis extremetyincluslve. welcO￿n9 and Gommunity-spirited nursery. Hlghly dedi¢alod leaders and the Pass￿19 s¢8ff1¢8m h8ve d&signed theirown Pr&￿Se. br08d and ambltious CUnFculum Ihal Is sup&rbly loilorgdto meetoach Ch￿￿S leaming nèads. Stsff prov￿8 high*ualily leaming xp&ri&nces and always demonslrate th& utmosl carg 8ndr¢spectfor children".... (slaty) show wamth. care and att&¢llon lo children". Ofsled report March 2025. Wow and tears all round aga5n as Ihl$ wag my secc￿￿ Inspection f¢*dbar* rneoting. In t$rm3 of our INstees, thls has bègn a 818tr¢ year with positions being r•tain8d which has contributed to governance stability. W& ￿l¢0m8d 8 new Trustee, Charloltè Garralt tsnlo the board who brings a wealth 018xperience and wlll support the Vice Chair wilh lund ralsin9 adlvty. We have benefited from a br08d range of èxp$rti$¢ on our board, sUpp￿n9 our prkjrilies and staff in areas such as outdoors dov¢lopmenL fundrnising. HR and govèman¢e ?xpertlse. At our AGM thls y￿r we ¥¥efe pkn85ed to repcrft that wa had made good progress on our fo￿ard plan. launched for the fir3t Ilme last year. In parlcular making good progress in bcx)sUng oJrlundral$lng larg&ts. looking at a range ol opt6ons Induding applying for grants. In brlaf tho plan Covers the followSng S Ihernes.. Mainlalning 8xcèllèncè'. Valuing our staff- Fundraising: Governan¢& and comrnuntcal0r￿', and these thomas will ¢ontinue to be refreshed to ouldè orworkinu priorities. Thank you to 911 of stsff arKI tnjslees for their continued hard work, in p8rtlTrJlar a blg thonk you to Debra. our nur¥ery manager on a succassful first yoar. l am looklng fomard to cel8bratlng 10 ￿r$ on thg Iwslee board In DecernÈ4r 8ThJ 8noth¢r good year $upportSng our chlldren to have Ihè bèst stsrt ID Ille. Sarah Tyler Chair of the Board of Trust•ès Ptye7 Steps Communlty Nurs•ry {Hlgh Gr••rnl Dlre¢tors" report IlnGorpoTating the Trustee5 annual report) continued for the year ending 31 August 2025 Future Plans W8 Continue to move fo￿ard with our 2 yeardevelopment plan and working on our outdoor environment, which invofves 8nhandng siaff Irdining in this area ol pra¢trce. We wll lookiThg al planning for the staff team as rebrernenl rs clo88 some. It will be yet another challenging year as the government r￿1 out the increase of 30hrs Yreè. chIldCa￿ to all working f8mllie$ il parents work over 16hrs a week and we wim see what Ihi$ I¢￿kS likg for LK)th u¥ as a nursery and our families. Flnan¢lal Revlew The flnancial statemènts ar$ $01 oul on pages 11 to 21. Detsils of grants rece during Ihe year are provided on page 16 ofthls re￿￿. The Stal8menl of Financial ActiviU&s shows a surplus of £101.82212024.. £30.3571. The total fund8 at the year-end sland at E274,95512024.. t173.1331. Whith is made up of general fvnds of £174,891, deslgnated funds of £97.917 8rKI rgslricted funds of £2,147. Reser¥es Poltcy Tha Ch8ntabl* Company has a forrnal r&8erves polky in pla￿. thls wa$ r•Vlaw￿ in F¢bruary 2025. The Charity alms lo hold unrestricted rèsarvas Ihat tsk¢ M)to ¥¢¢ounl ￿8nDed activty18vo1 and th8 organisations current and Ilk$ly fvturt ¢ommitsnenls. Currert organlsational commltmenls Indud¢'. . Staff sara￿*S and orbeosls l¢r the ¢Lrrrenl year - Redundancy payments . Paymant lor sèrvlces ch8rgg and outgoing8 pr8ffli888 - Business ratgs - E6s•ntl•l •quipm•nt r•p19e•m•nt fund. Wilh the above in miNd th? rg3grve6 required is £161.OC4). The charlty has d&slgnat8d an amount 01 £89,917 towards rtrdundancy and winding up cns(s. At th& end of 31 Augusl 2025 tho rgserves held by the charity Irewosenled by unwlricled and design81ed funds) 18 £272.808 12024.. £170.0531. Th8 trust808 have eonsld&r8d thé 8131 Augu81, Ihis is in excess ol the reserves required. This fifflancial y8ar they have received funding for fft thildren with a hEqh18v&l of naed. Iwo member$ of Staff have been on matemity leave whlch in tum has meant PToje¢ts such 88 the outdoors and IT have been put on hold. These will mov& It)￿ar the trustees of Steps Community Nursery IHlgh G￿e￿I Charftable Company I report to the charity tru5t88s on my éx8mination ofthtr 8ccounts ofthe Charitsble Company fclr tho year endeil 31 August 2025. R4sponslbiliti8s and basls of report As the eharrty trusteès of thè Company land al30 its directm for th8 purposes of COrnP8ny lawl you are responsible for ihe preparath)n of Ih8 accounls In accordan¢ wilh the requirements of the Companies Ad 2Crf)6 fihe 2(K)6 Act). Having satisfied rnys81f Ihal the accounis of Ihe Company are not required to bo audi18d under Part 16 of Ihe 2006 Act and are eligible for inde￿ndent examination. I re￿)rt in r8SP8cI ofmy 8xamination ofyour charitys a￿oUnts as carried out under section 145 of th Charities Act 20111lhe 2011 Act). In carrying out my ex8minalk)n I h8v8 follo￿d the Dlièctions givèn by tha Charity Commission under section 14515> of the 2011 Act. Indopgndgnt gxomln¢rfs slatsmvnt Since the Companls gross ino)me exceeded £250,000 your examlner must be a memb&r of a body listed in section 145 01 Ihe 2011 Acl. I conllrm thèt l Bm qu81ifièd to undèrtAkÈ the ox8mln8tion because l am a member ol the Assoaolion ofActt)unling Technician. whi¢h Is one of the listsd bodles. I have completed my exeminatknn. I confim that no mait•rs havè eomé 10 my otterntp)n in connectlon wSlh th& 9xami￿tion gthng me cau80 to belleve: 1. Occounting records wM• ￿1 k•pt In r•sp•d oftho Ctsmp8ny as roqulfftd by sedon 386 01 Ihts Act,. or 2. the accounts do r￿t ac￿rd with those records.. or 3. thè ac¢ounls do not ¢omply Ihe accouniing requirernents ofsection 396 01 the 2006 AGt other than any requlrement thot the accounts glve a'lnjo ond lal¢ Yltsw whlch Its not a malt8r cons￿er8d as part of an ind•pend•nt &xamina￿￿ft- or 4. the a¢￿U￿￿ have rvJt been prepared in 8ccoTdance wth the melhods and princi￿eS of the Ststement of Recommended Pfacllc8 fof accKJunhng and repo￿￿9 by cha￿￿89 applicable to chgrititrs prepariro Ihwr acThwnts in accordance wilh Ihe Financial Reporting Standard ap￿0¢a￿e in the UK And R8puNic of Irelant1 {FRS 1021. I have no con￿M$ and have ¢))me across ￿ oihermatters in ojnnection wilh lh8 examinaboTh lo whlch attention should b¢ d¥8vm in Ihi¥ re￿rt in cffder lo enable 8 proper under8tsnding ol the accounts to be reached. Slgned.. D¥l$.' 0811212025 Faye Hazlehurst FMMT FH Accountsncy Ser¥ic&s Community Accounlant Pag¢ 10 steps Community N￿￿try (High Greenl statement of Flnancial Activltles Ilncluding Income and Expense ALcountl for the year ending 31 August 2025 Unrestrtcted Deslgnated Funds Funds R•striet8d Fund$ 2025 To¢al 2024 Total INCOMING RESOURCES Donations & Legacies Charitèble Acti￿1188 Bank intere81 Misc income 398 275 885 511.263 5.530 2,089 420,454 4.153 389 481.729 5.530 29.259 TOTAL INCOMING RESOURCES 487,746 673 29,259 S17,678 427.085 RESOURCES EXPENDED Charitable act￿ttle$ 385.664 30.192 415,856 396.728 TOTAL EXPENDED RESOURCES 38S,864 30.192 415,856 396,72B Ngt In¢om¢lgxp•ndl¢ur• 102.082 673 {9331 101.822 30,3S7 Tran¥f•rs botw••n funds 12.IXYJ} 2.C￿l0 N•t mtsv•mgnt In lund• 100.082 2.673 1933) 101,822 30,357 Totsl fund• brought for*ard 74,809 95.244 173.133 142,776 Totsl funds c•rrt•d for*ard 174,891 97.917 2,147 274.956 173,133 The siaterrnnl of Financial Acdvlues Tridudes a1198in$ and knsses rew188d kn thè year. The activltles of th8 choritabk ¢¢)mpany a￿ dassèd as ¢￿tin￿ng. Prlor ￿ar comp8r8tfves by fuNJ orè dBtai18d in the noles lo Ihe 8c£wnts. PagB11 Steps Ct)mmunity Nursery IHigh Green} Balance Sheet as at 31 August 2025 2025 2024 Notes Tanglbl• Ilx•d assets 769 1.025 Current a8sets Debtors Cash at Bank and in hand Total curr•nt ass•ts 2,349 366,263 368,612 3.786 231,468 235.254 Current Llabill￿•S Creditors- due wllhin one ￿ar Totsl IlabS11ti•6 {94,4261 194,4261 163,1461 183,1461 Not eurr•nt assètsl{11obilitlo8) 274.955 173.133 N¢t a¥$•t¥ 274,955 173,133 Repre8entfjd by: General funds Designatgd lund8 Reslricled funds Total Charlty funds 174.891 97.917 2,147 274,95S 74.809 95.244 3,060 173,133 The not68 on th• followirs ￿90$ fom) part of Ihes8 f￿￿￿81 stat8m8nts. For Ihe p8rfod ending 31st August 2025, lh• company is enllued to the audit axempUon under 477 tsltha Companiés Act 2006. The members havo not r8quired tho company to obtsin an •u¢it in tycwrd•n￿ wth ?ectlon 476 of Ihe Comp•ni03 AGt 2CKIG. The direetors acknowledge their rosponslbllrtiè$ for ¢omplwng wilh the requlremonts of Ihg A wllh rospocl lo accountin9 r¢¢ord$ and Ihg yep8ralion of ac¢xvnts. These ac¢ount5 have been p￿pare 231.468 169 772 CA*h and ¢uh •qulval•nts at th• •nd of th? reportlng Porlod 366,263 231,468 Cash and cash •qulval•nts eonsl•t# ofr. Cash At bank arwj in hand 366,263 231.468 Cash and cash •qulval•nts at 31 August 202S 366,263 231.468 Pw13 Steps Communty Nursery IHigh Greenl Notes to the financial 5taternents for the year endlng 31 August 2025 1 Accountlng polScSes Basls of preparallon Th8 financS8l staiements have been prepared in accordance th Accounting and Reporting by Charitses- Slatèmant of Rec(xnrnerKled Practice applicable lo charitlès prsp8rirbg their accounls in acthance wrlh the Flnanoal Reportiro Slandard applicable in the UK and Republic of Irèland IFRS 1021 leffecbvo 1 January 20191 - Icharilies SORP IFRS10211 and the Companies Act 2006. The charity meets the definition ol a publ￿ benefit entity under FRS102. A858ts and liabilities are initially recogni58d 8t historical cost OT transaction value unless otherwise Stsled in the relevant alxounl policy noie$. The actounts hov¢ b¢•n anglysed usfing the nalural dassifKatk)n method. Funds Unreslrictgd fund8 8r8 frjnds which art available for use al Ihe discretlon ol the trustee8 In furth8ranc8 of the gener81 objec￿'ve$ of Ihe charity ond which hav¢ r￿t bsgn designatgd for other purp08e8. Designated funds comprise ol uThrestrlctsd funds Ihat hav¢ $&t 8$id¢ by the tru$t*es for particular purposès. The alm artd ug0 ol each desi￿atsd lund Is set out in the noles to the financaal slalements. Reslrf¢¢sd lunds aro fund8 which are to be u88d In accordone• with $P8Lifi¢ ro$tri¢tions Imposed by donors of which have ra1$9d by ¢hg charity for partscular purposes. The r.n81 thl rAi*ino Anrt #¢lmiAIXIF*fino ￿l¢.h fiinds *r• chsrged •g8ingt Iho $p•Cif￿ lund. Incoming Resource$ All income is included In the Stalom8nt of Financi￿ Ad1vi￿5 whgn the c*arity IB ontltl8d to tho Incom•. th• r￿lpt is probable and the amount Can be measured rell8bly. t)onatlons and sundry incom& 8r• ac¢ounted ft)r on 8 receipts basis. Grant and fee Inry)me are accounbJ loron an aC¢n￿lS ba818. Insof8r as tt Ls prud8nt to do $0. Donated services, 8S5ets and faThlilles are included as ItKome at lalr valu6 where It 1$ practic81 lo quantify and the value can bè mè8surÈil roli8bly. A ￿rr#S1>9￿dIng amount Is racogni$ad as oXPondi¢ui• or an assel as appropriale. No amounls are induded for the v8lue of servkes provided by vdunt4ers t*hith 1$ In hng wth SORP IFRS102I. Donati¢n$ and legacies are acwjnted for when they arg receIv8￿9. Interèst on furtd8 held on deposit is Snduded when reca¥ab￿ and the arnount can be rneaSU￿ relk?bty by the charity.. this is nomialty upon notificabon ol ihe interest paKI or payable by the bank. P•J* 14 Steps Communtty Nursery (Hlgh Green) Notes to the financial ststements for the year ending 31 August 2025 Expendlturn All 8xwn¢Jitur8 is accounted for on an accruals b8sis and re¢ognised as a liability is incurred. The charity is rK)t r8gistered fow VAT and accordlngly resourc8s 8xp8rnded aro shown gross of irTecover8ble VAT. Expenditure 1$ re¢ogniwl once there is a legal ￿ eon$tru¢tiv8 obl￿a3t1On to make a payment to 8 third party. it is probable that sethemeDt will be requi￿￿ and tho amount of Ihe obligatlon can be rn8Bsured Teliably. Tangtble Flxed Assets Tangible fixèd assets with a (y)3t exceeding £1.000. 8rg ¢8Pit81i8ed and depredatsd ov8rlheir gxp8cled useful lfves. Tha tstos ¥)￿ICabl& are: - Fbxtuw. fitlings and equipment- 20% str81ghl line basi8 In tha year of 8¢qulsltbon, assets awe depreclated lor lh& fvll year. Debtorn and cr•dltorn rèeèlv•blfjlpayabl• wlthln ¢)n• y•4r Dablors and Creditors no stated Intefèst r8t& and receivable or payable wlthin one year are racorded at tr¥nsaction price. Any Ioss88 arising from impai￿ent arg recognls•d In èxpenditure. Support eO8ts allo¢atlon Support costs are those that OSSl$t th• work ol Ihe tharity but do not dlr•clJy represent charitabl• aebvitio$ and indude office cosl$. govtrman¢& ¢tssts, and 8dmini$lraknYe payroll costs. Where support costs cannot b8 dlreclly attrfbuled to p8rti¢ui8r heaaings they nav& Deen 8iiocated tts wsi ot raisir4J iuThos and expenditure on charftsbl¢ a¢tsvilie8 on a ba￿$ conslstent use ol the r￿Ources. Golng Concorn Not• Tho Ilnanei81 stalernenls have been prepared on 8 90irwJ ¢cffjcem ba￿s. Th• trus108S have considered the18vd ol lunds hald and the expecled level of incom8 and 8XP8ndilur8 lor tho 12 monlhs followng the aulhorisirvj of Ihese financial statements consider the g￿ng C￿COM basis appropriate. Pénslon Costs and other postthmtlrèment beneffts The charfty operat¢s a defineil wntribution pension sehèmg. Contributions payable to thè ch8ritls pension 8chem aro charog11 to the SOFA in the peric*J to which th•y rèlato. Tax The charity is exempt from corporati¢)n 18x on inc4Jme from Its eh8rilablo a¢tivitieB. Page 15 Steps Communlty Nursery (Hlgh Greenl Notes to the financial statements for thè year endlng 31 August 2025 An•lysl$ of In¢ome Unr¢stiicted Designated Restricted Funds Funds Funds Total 2025 Total 2024 2 Donatlons and l•gacl•s: Gifts and donations Gift Aid 1,508 581 2.089 Total 2024 SB1 2,089 3 Charitablo o¢tivltle8 Grants racèlved.. High Greèn Dèvelopment Tru81 Sheffi8ld City Coun¢ti Sheff1ekl 1000 J G Greaves Charitable Trusl Tesco. Stronger slarts Conlracts and fe83'. Nursery fees Mllk Ev•nl c08ts Fundrai$lng'. Sehool fundrAi•ing 145 I,c*Jo 145 1,0 456 1.000 473.785 27.759 501,544 2,$84 249 416.329 1.254 249 2,966 481,729 275 275 3,241 511,263 2,415 420,454 29,2S9 Total 2024 390.668 2,205 27,581 420,454 Page 16 Steps Communfty Nursèry {High Greenl Note5 to the financial ststements for the year gnding 31 Pwgust 202S An¥lysi$ of gxpenditure Unrestrjcted Deslgnat¢d Restrict Funds Funds Fund5 Total 2025 Total 2024 4 Cost of Charttable activltles Salary costs Training, travel & expfjn$e8 Bank ch8rges Renl. rates & room hire Equlpment. book5 & softwarè Play materials & stationery Nur8ery evgr Clegnlng and nurnery suOi8S Milk & refreshments In8uran¢e Member8hlp3 8nd subs Admlnistration and offlee costs Telephone 8 intsm D8S che¢k$ Pr¢fesslonal fee8 Depreciallon Other expens 317.229 25.320 342,548 328.994 892 60 51,033 5.079 820 57 54.229 S,￿2 2.947 2,054 123 127 1,696 4.644 1.636 778 746 527 570 1.550 256 1,696 1.564 2.789 1,477 667 827 566 187 1,018 256 499 396,728 1,&36 776 746 527 570 385,664 30,192 415,856 Toto12024 372.227 24,501 396.728 Page 17 Steps Community Nursery (High Greenl Notes to the financial statements Icontinuedl for th¢ year ending 31 August 2025 5 FSx8d Ass•ts Fjxtures & Equiprnent Total Assets Cost Balance bfwd 01.09.24 Additions in the year Disposals Balancè en ot 31.08.25 1.281 1.281 1.281 1,281 O•proelallort Balance bh¥d 01.09.24 Disposals Charge for the year Balance clf at 31.08.25 256 256 256 512 256 512 N¢t book value at 31.0825 769 769 Net took vAlu& At 31.08.24 1.025 1.025 All fix8d assèts Arè hold l¢Y direci charttsble purp0608. 6 O•btors 2025 2024 Fees Prepayments and accnjed Incoma 570 1,779 2,349 2.969 817 3,786 7 Credltors 2025 2024 F•¥$ In advan¢e Government lundiThJ r8c8fv8d in adv8n A¢¢rual$ TaXal￿n & SI￿al Securlty Credltors Oth81 cT8ditor8 777 85,025 2,833 3,￿2 1,120 768 94,426 S83 55,949 2.151 3.987 356 120 63,146 Other creditors is the balaftce ow•d on Ihè u•dlt ¢ard •1 the end olthe finaThial Y￿r. Total 202S Total 2024 8 Staff Co8t8 Salarles Employars national Fnsurance Employers allowance Employar pension conlribulions Payre41 eo$ts 319,223 26,312 {10.5001 6.188 1,325 342,548 309,642 17,772 (5,0001 5,480 1,100 328,994 Page 18 Steps Cornmunity Nursery (Hlgh GrÈenl Not•$ to the finan¢lal ststem8nts {continuedl for th• y•ar •ndlng 31 August 2025 No empb)y89 received emoluments of mcwe than £60.(M)0 (2024.. none). The average numbtrr of gmployees duriryJ Ihe year was 22.5 {2024.. 221. The organisalK)n was SUPPOrted by a total of 2 Volunt￿ during the year12024'. 21 9 Trustees and k•y managernent remuneratlon. beneflts and expèn$•$ The trust8e5 w8re rot paid or received any other benefits or reimbursed expenses during Ihe year.12024= £nlll. Th& totsl amount of 8mployee b8nèffls reeelvad by m8n8gement personnel Including employer penslon and natiofi￿ in8uranc8 contributions is £60.834. The Trustaès ¢onskl#r Ihe key management personnel ¢omprisg th8 NuTrery Manager 8nd Dèputy Manager. 10 Rolated porty Iransactlon8 The Vice-chair ol the charity a $8nlDr employee of High Green D8v81opm•nl Tru$l. the charitys landlord. She has no involv&ment wth the promi596 servKe tharge setting. High Green D8vdopmenl Trust r•c•fvad paymÈnis durin9 the year amcNJnting to £53.12212024.' £49,922) ltsr premises s8rvice tharge and room hir&. The 8FQUSe ol the Deputy Man8garwho 1$ of the Senior Manag8m8nt Team. rxelved paYrn￿t of£80 ft*rwnputer 5ervice3 provSded to th& d)9rity12024.. £801. There wero no gth•r r•laled party transacoons. 11 Independent examSnallon and a¢e+)untancy wr¥lce• DurtThJ the period, Iha cost of th¥ Independenl examlnabon and acc4)unt8ncy sgtvl¢os wos £1.55012024.' £9501. P48 19 Step5 Community Nursery {High Green) Notes to the financial statements (continued) for the year ending 31 August 2025 8 Movgment In funds Restrlcted funds Opening balance Incoming resources Resources Transfers Closing expgndad balance 2025 Sheffield City CounrAI - Restricted J G Greaves Charitable Trust T&sco- Stronger slarts 27.759 1,C¥)O 500 29.259 (29.170} {1.0￿) 22 30,192 1,669 478 2,147 Openln9 Incomlng Resources Transfers Closlng balance resources expended balance Sheffield City Councll- Restncted Hlgh Green Dev6lopm6nt fnisl 27,125 456 24,045 456 3,080 Id Ci Councll - Restricled fund The grants received from Shefflekl Cty CourKil Is reslhcted and for the follown9 purposes: DAF - Dlsablllty Accèss fundlng. thi5 can be applbd for once a year for a chlld who fits tho crllerla, th6 aim is to ènsure that a child can access lunded childcore. EYIP - Early Yaars Inclu8lon fundlng, thls fundlng Is for support If a need 18 Identified. Th8 fund is given while a more fomi31 Idenllficatlon tskes ￿8C8. Th18 could be extra staffing or resourceslexperiences. EHCP . Educatlon and Health Carè plan - this 15 to cover whatever the child needs to keep them safe and lo meet Ihelr need8 8uch a8 extra stsffing or equipment elc set out in their plan. EYPP - Early Years pupll premlum - Gwen tr) some children who may come from tow Income families. This is lo help towards anylhing extra that they may need food. resources or experiences that we can prowde lo a$￿st their development including extra support staff. J G Greaves Charitable Trust Funding received lo create space for ex￿OratiOn. proble￿$01viftg arKI building confidence Ihrough safe risk-taking adopting fore51 schoo15 princi￿eS. Will also fund training for fv members of staff lo undertake acc*edited Forest Schwl Training. un work UK To improve the outdoor environment for the children the nursery setting. Pag8 20 Stsps Communtty Nursery (High Greenl Notes to the financial statements Icontinuedl for the year ending 31 August 2025 9 Mov&m¢nt in fund$ Designated funds Opening Incomlng R•sour¢e$ Transfèrs Closing balance resources expended balanc 2025 Futu(& r•dLJndancy costs & wlnding up Equipment costs Outdoor area 89.244 6,000 673 89,917 6,000 2.000 2,000 2.000 97,917 95.244 673 Tho truste￿ hav8 designated the unr881￿Cted grants (•¢dv￿ during thè yèartthvards the costs of Ihg ouldoor project. Openlng Incomlng R•sources Transfers Closlng balance resoureos oxynd•d balanco Fulurg rgdundgncy costs & winding up 86,000 Equipm8nl Gosls 3.264 89,244 20 95,244 Pag8 21